Theoretical and methodological support for assessing the sustainable development of agricultural enterprises

The article addresses the pressing issues of sustainable development for agricultural enterprises in a changing external environment, particularly under the influence of military actions. The study presents a retrospective analysis of sustainable development’s theoretical foundations, including economic, social, and environmental components. Based on the systematization and generalization of approaches to defining the concept of sustainable enterprise development, sustainable development is proposed to be understood as a process that ensures stable growth, the reproduction of all enterprise subsystems, and the achievement of positive results in three key areas (economic, environmental, and social) through effective internal management and the application of progressive economic and legal regulations at the state level. The study substantiates the importance of ensuring the stable functioning of enterprises through effective internal management and the application of progressive regulations at the state level. It is necessary to develop a sequence of stages for evaluating the sustainable development of agricultural enterprises to eliminate obstacles in assessing the sustainable development of enterprises. This algorithm will provide a clear understanding of the main steps, stages of assessment, and the interconnections between sustainability components in the enterprise’s operation. Critical components of sustainability, such as financial, marketing, production, investment, and social aspects, which affect the stability of the enterprise, are identified. The following scale of the integral indicator is proposed: 0-0.25 (critical level of development), 0.26-0.50 (low level of development), 0.51-0.75 (medium level of development), 0.76-1.00 (high level of development) to determine the level of development of an agricultural enterprise. The research has revealed the critical thresholds beyond which the activities of an enterprise may be considered as being at a minimum level of sustainability, as well as reflecting the trends in sustainable development in a positive or negative direction. Keywords: sustainable development, enterprise development, sustainable development of agricultural enterprises, evaluation of enterprise sustainable development, integral indicator of enterprise sustainable development.