Compilation of the Best Practices for Auditing the Sustainable Development of Organizations

Contemporary organizations tend to be moving away from the traditional model of management and head towards the idea of sustainable development. The article puts forward the idea of sustainable development concerning a company's operations. The compiled catalog of best practices provides an operationalized concept of sustainable development and assumes the claim to achieve all well-balanced corporate economic, environmental, and social goals simultaneously. The catalog includes collections of best practices in three areas - Human, Lean and Green. According to the HLG concept, an enterprise is supposed to enhance its performance in the three areas: production (services) in terms of waste elimination in processes (Lean), the impact on the natural environment (Green), and workplace quality (Human). The catalog was developed to design and implement an audit tool aimed to measure sustainable development in manufacturing and service companies. Assessment of corporate sustainability is carried out by measuring indices obtained from the analysis of answers given to the questions regarding the application of good practices in the audited organization.