METHODOLOGICAL ASPECTS OF ASSESSING THE SUSTAINABLE DEVELOPMENT FOR FORESTRY ON THE BASIS BALANCED SCORECARD

Abstract

In modern conditions, a relevant management tool is a strategic planning system that allows to ensure the sustainable development and profitability of forestry enterprises by optimizing the use of forest resources. Sustainable forestry, multi-purpose forest management, further commercialization of the activities of forestry enterprises and diversification of their funding sources require the development of new approaches in planning and evaluating the sustainable development strategy of a forestry enterprise (leshoz).

The article proposes a solution to the problem of assessing forest management through the use of a balanced scorecard (BSC) adapted to the working conditions of the forestry enterprises in Belarus. As part of the research, a system of indicators has been developed that allows for a comprehensive assessment of the strategy of the forestry enterprise, taking into account the economic, environmental and social interests of society, the owner of forest resources (the state) and employees of the organization, while observing the principles of the "green" economy.