CONTEMPORARY APPROACHES IN THE ANALYSIS OF ECONOMIC PERFORMANCES
CONTEMPORARY APPROACHES IN THE ANALYSIS OF SUSTAINABILITY PERFORMANCES OF AN ENTEPRISE
Ljiljana Stanković, Suzana Đukić, Ana Popović
Abstract: Timely and reliable information about various performance indicators represents the valuable basis for decision making and can therefore facilitate sustainable growth and development of an enterprise. The performance indicators related to sustainability constantly gain on importance, due to the fact that sustainable development becomes an imperative for enterprises worldwide. Regardless the significant recent developments the consensus hasn’t been achieved on which indicators should be used to monitor and evaluate sustainability performances of an organization. Therefore, the authors’ aim in this paper is to present the most frequently used modern approaches and resulting methodologies for analysis of the sustainability performances. Applying comparative analysis method on secondary data sources, the authors found out that even though the generally accepted approach for analysis of these performances does not exist, the most prominent methodologies significantly overlap. Based on their points of similarities, authors defined few theoretical and managerial implications for enterprise’s sustainability performance measurement.
Keywords: corporate sustainability, sustainability performance measurement, methodologies
Published: p. 23-33
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