Summary

The article presents the methodology (spiritually philosophical sense) for evaluation of sustainable enterprise development (SED). SED defining direction is determined - the spiritual and moral culture of the individual and collective which influences all types of economic activity, sustainable (life-giving) development and its long-term security.

Cultural-historical, unprecedented spiritual and material experience in household development starting with the world-famous heritage of our architects –Tripoli culture, the Golden Age of the Christian KievanRus, showed the whole world that a stable improvement in the quality of life and harmonious development of society is possible only based on the spiritual and moral principles of workers' unification and livelihoods. Therefore, many researchers left out-of-site the criteria of a truly leading component of sustainable development, i.e. spiritual and moral development of the work collective, which is the key to comprehensive human development, and to socio-economic and environmental development of the enterprise and society as well. In addition, sustainable (long-term) development is not determined after a year or three, but within 10-12 years - during two average cycles of business entities functioning, for about 6 years each.

The key indicators of spiritual and moral culture development of the labor collective of an enterprise include indicators that are relevant to determine through working people survey:

- the degree of harmonious relations in the work collective (goodwill, mutual trust, sincerity, mutual assistance, support, joy in collective life and activities) which was cherished by a spiritual philosopher G.S. Skovoroda as the "collective of soul mates". If there is no spiritual and moral unity of the work collective, when the family does not adhere to spiritual law, then the leadership does not adhere even to secular economic laws, and therefore, goes into the shadow to serve lawlessness – leading to the collapse of the economy;

- the degree of the shadow economy (non-compliance with economic law: deception of employees and authorities, unofficial employment, double bookkeeping, tax evasion, concealment of income, “envelope wages”, as a rule, inconsistency of wages to the volume and quality of work, etc.). If workers and employees do not draw the appropriate conclusions, they will never realize that all this social and economic oppression is caused by their spiritual ignorance (non-compliance with spiritual and secular laws of house-holding) which leads to the "destruction of soul" from the lat. - "corruption";

- the degree of compliance of the organization's leaders with the current Ukrainian legislation on the inadmissibility of corruption (bribery, improper benefit, use of official duties for personal interests, etc.) which leads the business to permanent crises and bankruptcy.

Thus, due to non-observance of the spiritual and moral laws by an individual (because of disbelief, avarice, vanity, pride, arrogance, arbitrariness, aggression, permanent conflict) over time, when the conclusions are not made, and the individual does not change in the mercantile sense of his life, there comes total shadow economy, corruption and environmental collapse which results in inherent punishment for crimes from the "godfathers" - the leaders of enterprises and the state -  leading to suffering of family, labor collective, clan, society and the environment – state of our minds reflection. Therefore, the determining direction of sustainable enterprise development is spiritual and moral culture of the working people.

The sequence of establishment of an integrated evaluation for sustainable enterprise development is as follows:

1. The average weighted integral evaluation for sustainable enterprise development on a 10-point scale is defined as average for 10-12 years based on four components: spiritual, moral, social, ecological and economic development.

2. Sustainable development occurs if during the period under study the integral evaluation remains positive (4-10 points).

3. The analysis of SED integral evaluation along with its individual components is carried out in order to establish the weaknesses of the business entity development, and to develop measures to increase a certain component and SED integral evaluation, as there are no limits to improving the quality of life of the work collective and society.

The approbation of the presented methodology for SDE evaluation by its components on a 10-point scale has been carried out under actual operation conditions of the Corporation PJSC "Interpipe NTZ" for the period of 2003-2014.