Methodological foundations for forming a system of sustainable development indicators for maritime enterprises

Анотація

The purpose of the article is to substantiate and systematize a comprehensive set of indicators for diagnosing the activities of maritime transport enterprises within the framework of the sustainable development concept. The research aims to develop a toolkit that accounts for industry-specific features and enables the balancing of economic, environmental, and social priorities. Methodology. The study employs general scientific methods: a systems approach to structure the indicators; comparative analysis to define adequacy requirements for selected metrics; and grouping and classification methods to categorize indicators into the three pillars of sustainable development (economy, environment, and society). Results. A comprehensive system of indicators has been developed, comprising three key blocks: economic efficiency (including levels of digitalization and innovation), environmental sustainability (energy intensity, carbon footprint, “green” investments), and social responsibility (occupational safety, gender equality, personnel development). Mathematical calculation algorithms are defined for each indicator, along with interpretations of their values for managerial analysis. The scientific novelty lies in refining the criteria for developing a sustainable development diagnostic toolkit. Unlike existing models, this system integrates the specific characteristics of the maritime (port) industry, such as the safety coefficient of cargo handling operations (CHO), the share of alternative fuels in total energy consumption, and the return on environmental investment. The practical significance of the results lies in the potential for maritime port and terminal management to use the proposed indicator system for internal audits, the preparation of non-financial reports in accordance with GRI standards, and strategic decision-making on investment attraction. Implementing this system will enable enterprises to objectively assess their progress toward the UN Sustainable Development Goals. Keywords: sustainable development, maritime industry, port enterprises, economic efficiency, environmental sustainability, social responsibility, ESG indicators, decarbonization.

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