Integral analysis of the firm's sustainable development

Abstract

Subject. The relevance of the article is explained by the need for an objective diagnosis of the company's sustainable development. Currently, there is no single mechanism for assessing the socio-ecological and economic state of a business, which leads to many different interpretations of the company's effectiveness, introduces uncertainty into the process of analyzing investment attractiveness. Objectives. The study aims at building analytical tools that meet the needs of all parties interested in company's activities. Methods. The study employs review-analytical and comparative techniques of information processing, methods of coupling and decoupling. Results. The paper substantiates the necessity of applying an approach based on decoupling and coupling. It reveals the importance of discrimination coefficients and transparency. I built an integrated system for analyzing the socio-environmental and economic data of the company, developed a methodology to assess the sustainable development of the company. Conclusions. It is essential to have a strict fixation of non-financial metrics of the company for transparent and objective consideration of private and public interests arising during the functioning of the business unit.