SYSTEMATIZATION OF APPROACHES TO ASSESSMENT OF ENVIRONMENTAL AND TECHNOLOGICAL POTENTIAL OF INDUSTRIAL ENTERPRISES ACCORDING TO THE PRINCIPLES OF SUSTAINABLE DEVELOPMENT

The purpose of the article is to develop a typology of approaches to assessing environmental and technological potential based on the synthesis of the concepts of “green” technologies, circular economics and ESG standards. The object of the study is industrial enterprises of Russia, introducing 4.0 technologies in the context of the Paris Agreement. The article analyzes current approaches to assessing the ecological and technological potential of industrial enterprises and clusters, in particular, resource-oriented methods, technologically determined, complex, etc. The cluster “Association” Cluster of Composite and Ceramic Technologies “was analyzed using 3 methods. Possible ways to simplify reporting for clusters in the environmental and technological sphere (integration of environmental and technological potential into the ISO 14001 and EMAS systems) and measures to improve the quality of information provided by Russian enterprises in the field of environmental and technological potential, a system of criteria that allows a comprehensive assessment of the potential of the enterprise and cluster are proposed. Based on the analysis of modern methods, key assessment parameters were identified for five groups of indicators. It was concluded that sustainable development as a strategic paradigm requires a rethinking of traditional approaches to analyzing the efficiency of enterprises, focusing on the balance of economic, environmental and social indicators. The environmental and technological potential of the cluster is above average and has opportunities for development.