Methodology of Sustainability Indicators Determination for Enterprise Assessment
Keywords:sustainability assessment, sustainability indicators, qualitative and quantitative indicators
Lithuanian small and medium enterprises (SMEs) need the indicators system for evaluating their sustainability. Because of some difficulties to quantify the aspects of sustainability, not only quantitative but also qualitative indicators are recommended. To select sustainability indicators, an initial set of quantitative indicators was compiled from both sustainability indicators and separate environmental indicators systems. A qualitative indicators set was compiled from one developed qualitative indicators system. The survey of experts was organized for determining qualitative and quantitative sustainability indicators. Budget allocation processes were used as a weighting method. To adjust indicators and weighting coefficients for enterprises in developing or developed countries determination and weighting procedure by national experts should be repeated. Assessment according to the standardized methodology can show only essential problems and it is the first step towards the improvement process.
The copyright for the articles in EREM is retained by the author(s) with the first publication right granted to the journal. The authors agree to the Creative Commons Attribution License 4.0 agreement under which the paper in the Journal is licensed.