The relevance of this study is due to the increasing complexity and interdependence of enterprises in terms of critical infrastructure and social importance, which play pivotal roles in ensuring societal well-being, economic stability, and environmental sustainability. As technology evolves and new threats emerge, the need for a comprehensive, regularly updated evaluation becomes imperative. This article aims to identify and disclose the key aspects of a systematic comparative assessment of enterprises in terms of critical infrastructure and social importance. The leading approach to the study employs a combination of general scientific and specialized methods, drawing on modern economic theory and concepts from renowned scholars. This article examines the main aspects of conducting a comparative assessment of the activities of enterprises of critical infrastructure and social importance. The main characteristics of enterprises with critical infrastructure and social importance, which are important in the system of comparative assessment, are determined. General aspects that can be taken into account when evaluating these enterprises are reflected. The stages of comparative assessment of the activities of enterprises of critical infrastructure and public importance are presented, and the challenges and advantages of conducting a comparative assessment of these enterprises are also defined. The materials presented in the article hold practical value for policymakers, businesses, and academics, as they offer insights into improving the efficiency, sustainability, and impact of critical infrastructure and socially important enterprises.