Development of a system of indicators for assessing sustainable development of glass industry enterprises in the Russian Federation

The Russian glass industry after 2022 faced serious challenges: the previous export-oriented development model became impossible, and enterprises with foreign participation changed owners. Under these conditions, the need for a comprehensive assessment of the industry’s sustainable development, taking into account economic, environmental, and social aspects, increases. However, an analysis of scientific literature has shown that currently there is no comprehensive methodology for constructing an integral indicator of sustainable development for a glass industry enterprise that combines universal development assessment requirements with industry-specific characteristics. The aim of the study is to develop a system of indicators for assessing the sustainable development of glass industry enterprises in the Russian Federation, ensuring the integration of universal requirements of Russian national standards (PNST 926−2024 and the Standard of Public Capital of Business) with industry indicators of carbon intensity, circularity, and compliance with technological indicators of best available technology. The methodological basis of the study comprises general scientific methods of system and comparative analysis, content analysis of regulatory documents, benchmarking of corporate reporting, and econometric modeling of the Cobb-Douglas production function on panel data of 11 flat glass manufacturers for 2019−2024 using the fixed effects method. As a result, a production function was obtained, confirming the high capital intensity of the industry and the absence of significant differences in total factor productivity among enterprises. Based on the analysis, a system of indicators for assessing the sustainable development of glass industry enterprises in the Russian Federation is proposed, including 7 indicators grouped into four blocks: economic, environmental, social, and managerial. A distinctive feature of the system is the inclusion of industry indicators reflecting the specifics of glass melting: the share of cullet in the raw material mixture and the energy intensity of the glass melting furnace. The practical significance of the developed system is related to its potential use for monitoring the achievement of sustainable development goals at the corporate level, benchmarking enterprises in the industry, and preparing ESG reports in accordance with the requirements of national standards. The determination of weight coefficients, the construction and verification of the integral indicator, as well as the approbation of the system on an expanded sample of enterprises are relegated to separate studies.