СОВЕРШЕНСТВОВАНИЕ МЕТОДИЧЕСКИХ ПОДХОДОВ К ОЦЕНКЕ СОЦИАЛЬНОЙ УСТОЙЧИВОСТИ ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЙ В НОВЫХ УСЛОВИЯХ
Authors: Головина А.Н. , Потанин В.В. 
Published: February 2025

В современных условиях повышенной нестабильности нормальное функционирование промышленного предприятия зависит от сохранения его социальной устойчивости. Складывается противоречие между распространённостью разнообразных подходов, оценивающих социальную устойчивость промышленных предприятий, в том числе зарубежных, и усиливающейся проблемой несопоставимости их результатов. Разработана авторская классификация существующих подходов к оценке социальной устойчивости промышленных предприятий. Развитие сопоставимости методических подходов будет способствовать достижению значимых целей на различных уровнях: глобальный (проверка, а в случае необходимости пересмотр соответствия международным требованиям), национальный (соответствие законодательным нормам), региональный (значение устойчивости предприятия для регионального развития), корпоративный (повышение конкурентоспособности и эффективности промышленного предприятия), индивидуальный (соответствие интересам и ожиданиям сотрудников).

Introduction. Shortage of financial resources compels enterprises to save and roll back measures of social sustainability. In the current conditions of increased instability, the normal functioning of an industrial enterprise depends on maintaining its social sustainability. There are several tens of methodological approaches to assessment of social sustainability of industrial enterprises. A contradiction arises between the popularity of various approaches, including foreign ones, and the increasing problem of incomparability of sustainability estimates obtained via them. The aim of the study was to analyze the existing methodological approaches to assessment of social sustainability of industrial enterprises in order to reveal the shortcomings of the approaches, as well as the opportunities to better compare their outcomes. Methods.Using the methods of content analysis of publications, analysis and synthesis of methodological principles, it was revealed, that the existing approaches do not fully satisfy the goals and objectives of maintaining sustainability and ensuring the comparability of results. Results.The authors’ classification of existing approaches to assessment of social sustainability of industrial enterprises was developed. The basic elements of methodological approaches were revealed (subject of assessment and its components, level of the subject of assessment, calculation methodology, data sources). The authors substantiated that both individual components of social sustainability and integrated parameters of sustainable development (ecological and social components, corporate management) can become the subject of assessment. The methodologies seek to take into account both the trends of sustainable development in the country and a certain economic sector, and specific features of a particular enterprise. The methodologies can take into consideration both the current and future state of an industrial enterprise on the basis of quantitative and qualitative parameters. The basic methodological approaches to assessment of social sustainability of industrial enterprises were identified: regulatory, selective, and ecosystem approaches. Conclusion.The improvement of comparability of methodological approaches will contribute to the achievement of significant goals at different levels: global (a check, and, if needed, a revision of compliance with international requirements), national (compliance with legal regulations), regional (the importance of enterprise sustainability for regional development), corporate (competitiveness and efficiency enhancement of an industrial enterprise), individual (conformity with employees’ interests and expectations).