Abstract
Purpose. The purpose of this study is to improve the theoretical and methodological foundations of sustainable development management introduced into an enterprise environment for achieving SDG 2030 by creating scientific proofs of the best choice among sustainable development projects taking into account the stakeholders’ opinions and applying fuzzy set method. Design/methodology/approach. In the article, the authors used the literature review method in order to support the idea of topicality of sustainable development of enterprises and reveal the high relevance of the study of sustainable development project choice by means of fuzzy logic method. To achieve the goal, the article used general scientific methods that ensured the integrity of the research, in particular: methods of theoretical generalization and abstraction – for systematization of scientific results and formulation of conclusions; structural analysis, grouping and combination of features of the investigated objects – to identify groups of stakeholders of the sustainable development of the enterprise. A special method of fuzzy sets was used to adapt the vague and subjective judgments of stakeholders on the value of sustainable development projects to the process of managerial decision-making regarding the selection of sustainable development projects. Findings. The sustainable development of the enterprise is limited or does not meet the global goals of sustainable development until 2030, if the opinion of a wide range of stakeholders is not taken into account during the implementation of social and environmental projects. Sustainable development concept of the balanced stakeholders’ interests rather than social, economic and environmental areas is discussed. Projects for the sustainable development of the enterprise are to be selected on the basis of the information obtained from external and internal participants in relation to the enterprise who act in socio-economic environment. The information base regarding the opinion of stakeholders on the value of a sustainable development project for them can be shaped as fuzzy variables, giving respondents the option to express subjective, ambiguous, evaluative judgments instead of unambiguous and formalized ones, which will increase the quality of decisionmaking on the selection of sustainable development projects implemented by an enterprise. Practical implications. The study provides managers of an enterprise with the tools of making choice among sustainable development projects that is guided not only by managerial views on the enterprise profitability but also external stakeholders’ vague and subjective judgments on sustainable development project value. The paper opens the concept of stakeholders involved into decision-making that can be used by an enterprise for enhancing its image as one with corporate social responsibility excellence. Originality/value. This study highlights the case that is an evidence of the presence of an alternative stakeholders’ opinion causing the problem of choosing sustainable development projects of the enterprise. The research outlines three types of stakeholders, whose judgments should be taken into account when choosing projects for the sustainable development of an enterprise. A universal indicator of a sustainable development project implemented by an enterprise, in relation to which an information base of evaluative judgments of stakeholders should be formed, is determined. The study proposes fuzzy variables for the selection of enterprise sustainable development projects based on fuzzy logic.
Publisher
Lviv Polytechnic National University