DEVELOPMENT OF A METHODOLOGY FOR ASSESSING THE TRANSPARENCY OF CONSTRUCTION ENTERPRISES IN THE CONTEXT OF INDUSTRY SUSTAINABLE DEVELOPMENT

Abstract

The article discusses the methodology for assessing the transparency of construction companies, which is based on a comprehensive approach to determining the level of transparency and interaction with stakeholders. The transparency assessment involves the analysis of several key aspects of the company's activities, such as economic, environmental, social and innovative factors. Each of these aspects is assessed through a system of specific indicators, which allows determining the level of openness of the company in these areas. The main stage of the methodology is the formation of a clear structure of criteria for each of the categories. The economic transparency category takes into account such indicators as the publication of financial statements, openness regarding costs and revenues, as well as corporate governance policies. The environmental transparency category analyzes the company's responsibility for environmental protection, the efficiency of resource and waste management, as well as measures aimed at reducing the impact on the environment. Social transparency includes an assessment of working conditions, social programs for employees, as well as interaction with local communities. Finally, the innovation transparency category considers the company's investments in new technologies, scientific research and the implementation of innovative solutions. The transparency assessment is carried out by calculating the integral transparency index, which is the weighted average of the scores for all categories. This allows you to get an objective picture of the level of openness of the enterprise and identify its strengths and weaknesses in the context of interaction with stakeholders. The methodology also includes regular monitoring and updating of data to ensure dynamic assessment and adaptation to changes in legislation, industry requirements and market conditions. It not only helps to increase the transparency of the enterprise, but also builds trust from stakeholders, which is important for ensuring the sustainability and competitiveness of the enterprise in the market. As a result of applying this methodology, construction companies can identify weaknesses in their activities and determine priorities for improvement within the framework of sustainable development strategies.