ELABORATION OF THE SUSTAINABLE DEVELOPMENT CONTROLLING SYSTEM OF THE INDUSTRIAL ENTERPRISES

Abstract

In this article we discuss the development of the sustainable development controlling system of the industrial enterprises. First of all, the characteristics of the classical concepts of “controlling” and “sustainable development” are given, and, based on the synthesis of these concepts, the concept of “sustainable development controlling of the enterprise” is formulated. Further, the question is posed, which indicators should be included in the system of sustainable development controlling. Based on our analysis of the methods for a comprehensive assessment of the sustainable development of the industrial enterprises, we offer the author's interpretation of the indicators of the sustainable development controlling of the enterprise. In our opinion, this system includes the following four elements: controlling of the sustainable development of the economic system (separately including aspects of the economic and financial sustainability), controlling of the social and environmental sustainability, and controlling of the enterprise’ resistance to risk. In addition, we propose the following main stages of organizing the complex sustainable development controlling at the enterprise, aimed at interacting with the internal and external environment of the enterprise, which are: collecting and processing information about the state of the internal and external environment; setting goals, objectives and planned results based on the collected information, followed by their clarification; the development of the main directions of the enterprise development on the basis of the set goals and expected results, and the subsequent analysis of the results obtained. These stages involve continuous monitoring of the processes occurring in the internal and external environment of the enterprise, which becomes impossible without the allocation of a special structure at the enterprise. Thus, we propose to create a structural unit called “Department of the Sustainable Development Controlling” at the enterprises, which regulates the processes of interaction with the internal and external environment of the enterprise. The creation of this subdivision will allow to monitor and regulate the status of the indicators of the sustainable development controlling, as well as to implement the so-called “preventive management” in order to forecast and prevent possible risks.