On forming a system of indicators of sustainable development

Introduction.The concept of sustainable development is a complex and systemic category that includes economic, environmental, social, environmental components. Despite the existing system of indicators and indicators of sustainable development, as well as attempts to adapt it to the socio-economic and institutional characteristics of the regions, a critical analysis of this system is needed with further improvement of analytical tools.

Goal. Development of methods of information and analytical support of sustainable development, allowing to increase the reliability of indicators reflecting the preservation and multiplication of natural, social and intellectual benefits, which are the starting point of economic growth.

Materials and methods. The study uses a deductive approach, considers the use of an index method integrated into the system of operating financial and economic indicators that allow for the optimization of disaggregated and aggregated procedures related to the formation of a set of indicators of sustainable development.

Results and discussion. In the course of the study, the problem of the existing approach to the aggregation of indicators of sustainable development and their correlation with macroeconomic indicators is highlighted. The analysis of the existing indicators, indicators of sustainable development is carried out, the existing imperfections and difficulties in their calculation and interpretation are shown. The paper proves the relationship between such categories of sustainable development as cost, utility, and sufficiency of resources, which is reflected in the graph proposed by the authors of the coupling curves of cost, utility and sufficiency of the good.

Conclusion. It is concluded that fair value is the most important instrumental criterion in assessing sustainable development. The authors have proved and justified that the choice of private indicators of sustainable development should be based on the concept of utility and focus on the territorial features of the functioning of economic residents, which further determines the level of materiality of the proposed indicators and can be used as the basis for the formation of consolidated assessment indicators of sustainable development.

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