Scientific and methodological basis for assessing the compliance of an entrepreneurial structure with the goals of sustainable development

The article considers the theoretical, methodological and practical aspects of the implementation of the concept of sustainable development in the activities of entrepreneurial structures in the retail trade. The necessity of comprehensive consideration of the economic, social and environmental components of sustainable development is substantiated. The main factors and principles of sustainable development of the business structure are considered. Based on the application of the expert method, indicators for assessing the contribution of an entrepreneurial structure to the achievement of the Sustainable Development Goals were identified. The indicators of reliability and suitability of the results of the survey were calculated, the assessment of the consistency of the opinions of experts regarding the identification of criteria was carried out. A system of indicators for assessing the contribution of an entrepreneurial structure to the achievement of the Sustainable Development Goals has been formed, integrating 60 indicators for 14 Sustainable Development Goals, taking into account the opportunities for the contribution of entrepreneurial structures in the retail sector to their achievement. A scientific and methodological approach to assessing the compliance of an enterprise structure with the Sustainable Development Goals has been developed, integrating local comprehensive assessments of the achievement of a specific Sustainable Development Goal, allowing timely identification of “signals” for making managerial decisions and concentrating efforts on increasing the level of compliance of an enterprise structure with sustainable development priorities, as well as forming information basis for the development of a set of measures to achieve the Sustainable Development Goals.