Reviewing Sustainability Measurement Methods for Enterprises

Abstract

This study aimed to identify the most appropriate sustainable evaluation methods for enterprises. To achieve this goal, a literature review has been conducted in order to identify methods for measuring sustainability. The revealed results and further recommendations for future research on this particular topic are then summarised. This research examines various methods of assessing sustainability in enterprises, determines the most widely used techniques, and analyses previous studies on sustainability assessment. The researchers employed a comprehensive literature review methodology to identify methods for measuring sustainability in enterprises. Through a review of more than 40 thousand articles, focussing on the most relevant, this study found a clear trend toward more comprehensive and integrated approaches to measuring sustainability, emphasising the importance of taking into account economic, social, and environmental factors. This research revealed that Asia and Europe were the regions that have been most studied, with a focus on the secondary sector of enterprises. The results of this study are of significant value for measuring the sustainability of an enterprise. This study provides valuable implications, which offer optimised suggestions of the appropriate methodology for companies and academics to select the most suitable sustainability evaluation methods for companies. These results are also a valuable part of the future work of this research, whose main idea is to evaluate the impact of sustainable actions of enterprises on the level of economic development in a country or region.

1. Introduction

The way we live and the world around us have been dramatically impacted by growing industrialisation and the expansion of economic activity in modern times.

To create sustainable and profitable products, companies must consider sustainability factors in the early stages of product development and use tools and methods for sustainable product development in their decision-making processes. Although many studies have examined how to develop sustainable products [1,2,3,4], practical methods and tools to quantitatively assess and improve product sustainability are still needed. Thus, the development of methods and guidelines for more sustainable production processes is required [5].

It is clearly seen that the world we live in has been greatly affected by industrialisation and economic growth. Although these developments have brought progress and new processes, they have also caused damage to the environment and caused social inequality. To address these issues, companies must make sustainability a priority in their decision-making and product development processes. Despite a growing body of research on sustainable product development, there is still a need for more practical methods and tools to evaluate and improve product sustainability. It is critical to develop these methods and guidelines to allow companies to produce products that are sustainable and profitable. By adopting sustainable practises, companies can contribute to a more sustainable future and mitigate the negative impacts of industrialisation on the environment and society.

And, as mentioned above, there are no standardised methods for assessing sustainability in manufacturing processes and no consensus on which indicators should be used [6].

In the realm of sustainability measurement, various companies in different industries employ different methods. Some companies rely on correlation and regression techniques [7,8,9], while others make use of statistical and descriptive analysis [10,11,12]. Additionally, there are those who use a case study approach to sustainability measurement [13].

While the methods discussed above are effective for addressing sustainability performance evaluation, they still have shortcomings. Specifically, they cannot address the imprecise and unclear nature of the evaluation process, and they do not adequately handle the complex and multifaceted nature of the problem [14].

Different sources highlight the different methods used by companies to measure sustainability in different industries. However, despite the effectiveness of these methods in assessing the effectiveness of sustainable development, they have certain limitations. The imprecise and unclear nature of the assessment process and the complex and multifaceted nature of the problem are two fundamental problems that these methods cannot adequately address. This points to the need for more comprehensive and integrated approaches to measuring resilience that can capture the full complexity of the problem and provide more accurate and precise estimates. Companies must continue to explore new and innovative ways to measure sustainability and ensure that their methods are consistent with the broader goal of creating a more sustainable future.

The purpose of this research is to determine which kind of environmentally responsible assessments are most suitable for use by businesses. Furthermore, it is crucial to investigate the current trends that researchers are adopting when measuring this metric.

The novelty of this study is in its suggestion of using the methodology that comes from an in-depth understanding of the research context. In this particular case, it is the most appropriate methodology for enterprises’ sustainability evaluation. Furthermore, it systematically takes into account the aims of the previously implemented research study and the basic features of the particular questions in order to choose the most suitable methods. The justification of the chosen methodology is a crucial aspect of every research paper, as it serves to clarify its contribution towards the research’s relevance.

2. Methodology

The current research was based on the methodology, conducted by Alsufyani and Gill [15], which was selected from several studies using their review methodology. Based on the authors’ recommendations, their literature review method is an approach used to synthesise and analyse the existing literature on a particular topic. This approach involves a comprehensive search of relevant publishers and the identification of articles that meet predetermined inclusion and exclusion criteria. This particular review of the literature aims to measure the level of sustainability of a company.

The first step in conducting a literature review on this topic is to define the research question. In this case, the question is “How can the level of sustainability of a company be measured?” Once the research question is defined, a review protocol is developed. This includes inclusion and exclusion criteria, search strategy, and data extraction methods [16].

Inclusion and exclusion criteria are used to determine which studies will be included in a review. In this case, studies on different approaches to measuring the level of company resilience will be included. The search strategy is designed to identify all relevant research on a topic. This usually involves searching multiple databases.

The final step in this review is to synthesise the findings of the included studies. This involves summarising the different approaches to measuring the level of sustainability of a company and identifying any patterns or trends in studies. Key findings may include the different frameworks or standards used, the types of indicators or metrics used, and the strengths and limitations of each approach [17].

In general, the literature review method used is a rigorous and transparent approach to identifying and evaluating different approaches to measuring a company’s sustainability level. By synthesising the findings of multiple studies, this method can provide valuable insight into the strengths and limitations of different sustainability measurement approaches. It can be helpful in the future development of more standardised and reliable sustainability criteria for companies.

The study outlines the criteria for including and excluding research articles and describes the process of data collection for this review. Here is an explanation of the exclusion and inclusion criteria:

Language: only research papers published in English were included in this review.

Publication date: articles published between 2019 and 2023 were considered for inclusion to focus on the recent literature.

Alignment with research questions: any articles that did not align with the research question(s) of this study were excluded.

For the data collection process, this study used five academic publishers: MDPI, Elsevier, Emerald Group Publishing, Taylor & Francis, and Wiley.

The process involved four main stages:

Stage 1: The search involved systematically using the keywords “sustainability, enterprise, evaluation, assessment.”

These keywords were used to filter the title, keywords, and abstracts of publications from the period of 2019–2023.

At this stage, all papers with the specified keywords were retrieved.

Stage 2: After retrieving papers with the keywords, a manual review of the title of the articles was conducted. Based on this review, a portion of the retrieved articles were excluded. The numbers reported in the “Stage 2” column of

Table 1. Summary of the total number of specified studies retrieved from specific publishers, units.

Publishers/Screening Stage	Stage 1	Stage 2	Stage 3	Stage 4
MDPI	11,294	2839	49	5
Elsevier	7841	2273	36	7
Emerald Group Publishing	3082	1390	18	2
Taylor & Francis	1953	611	7	2
Wiley	1951	731	25	4

represent the remaining articles after this manual exclusion.

Stage 3: In this stage, further screening and selection were performed, resulting in additional exclusions. The numbers reported in the “Stage 3” column of Table 1 represent the articles that remained after the exclusions in this stage.

Stage 4: The final stage involved further screening and selection. This stage resulted in the final set of articles that met the study’s criteria. The numbers reported in the “Stage 4” column of Table 1 represent the articles that met the inclusion criteria after all stages of screening and selection.

In summary, this study initially identified a large pool of articles using specific keywords, and then, through a series of screening and selection stages, the articles that met the criteria (including alignment with research questions and publication date) were retained for review. The numbers in Table 1 reflect the progressive reduction in the number of articles as they went through each stage of the selection process.

3. Literature Review

3.1. Criteria for Identifying Research Articles

This study is mainly based on research questions. Furthermore, only research papers published in English between 2019 and 2023 were included in this review to ensure sufficient coverage of the recent literature. Any articles that did not align with the identified research question(s) were excluded from consideration.

This study used five prominent academic publishers, namely MDPI, Elsevier, Emerald Group Publishing, Taylor & Francis, and Wiley (Table 1). The search for relevant literature was carried out systematically using the keywords “sustainability, enterprise, evaluation, assessment” to filter the title, keywords, and abstracts of publications from the period of 2019–2023 to identify research directions based on the recent literature. A time span of five years was considered sufficient to provide adequate coverage. The research keywords were chosen with the consideration that they should be adaptable to a variety of different patterns and businesses.

To ensure the identification of related studies, the following keywords were used:

• Sustainability; sustainable development; environmental, social and corporate governance (ESG); Sustainable Development Goals (SDGs); Global Reporting Initiative (GRI).
• Enterprise; firm; company, business, small and medium-sized enterprises (SMEs).

The purpose of this test was to avoid the risk of a restricted query that can overlook essential studies. In step 1, all papers with the keywords were retrieved, and then, based on the review of the title of the articles, the articles were manually excluded. The screening and selection method is detailed in Figure 1. Table 1 presents a comprehensive summary of the number of studies retrieved from each selected publisher at each stage.

The editors that were analysed contained most of the articles recovered, accounting for almost 80% of the total selected studies in the final stage.

3.2. The Reviewed Methods for Evaluating Sustainability Levels

This section delves into the techniques and methods used in the selected articles for the literature review to determine the level of sustainability. It should be noted that several techniques were employed, each with its own unique strengths and weaknesses. The following are the most commonly used methods that will be discussed in this section.

3.2.1. Correlation Analysis

Correlation analysis is a statistical method that is used to evaluate the degree and direction of the relationship between two or more variables. The articles under investigation used correlation analysis to examine how various sustainability factors are linked to the economic performance of companies. The analysis produces a correlation coefficient, a numerical value ranging from −1 to 1, which indicates the strength and direction of the connection between the variables. A coefficient of −1 indicates a complete negative correlation, where a rise in one variable is accompanied by a decrease in the other. A coefficient of 1 indicates a perfect positive correlation, where an increase in one variable is related to a rise in the other. A coefficient of 0 indicates that there is no correlation between the variables.

Several articles in this study used both the Pearson correlation method and the Spearman correlation method, which are commonly used to investigate relationships between continuous variables. The Pearson correlation method assesses the linear relationship between two variables, while the Spearman correlation method gauges the nonlinear relationship between two variables, which may be more fitting when the data are not normally distributed. Using correlation analysis, the researchers were able to identify which sustainability factors are positively or negatively related to economic performance and to what extent. The findings of this research could be helpful to policymakers and businesses in determining areas for improvement and implementing sustainable practises that can lead to favourable economic outcomes.

3.2.2. Regression Analysis

Regression is a statistical technique that explores the association between one or more independent variables and a dependent variable. It is used to analyse and model the correlation between a dependent variable and one or more independent variables to determine how changes in independent variables affect the dependent variable. Regression analysis aims to determine the most appropriate line or curve that reflects the connection between the independent and dependent variables, which is called the regression equation. This equation can be used to predict the dependent variable’s value for any given independent variable. Regression analysis can be performed using either simple or multiple variables, with simple regression analysis involving one independent variable and one dependent variable, while multiple regression analysis involves more than one independent variable and one dependent variable. Regression analysis is widely used in fields such as economics, finance, psychology, biology, and engineering, providing a valuable tool for predicting and uncovering insights from data [18].

The articles employ panel data regression analysis to examine the factors that impact the environmental, social, and governance disclosure performance of companies. The studies use a combination of models, including pooled OLS, fixed effects, and random effects models, to compare the results. The pooled OLS model is used when all the data are pooled together, whereas the fixed-effects model assumes that the explanatory variables are constant, and the random-effects model estimates the influence of inherent characteristics of individuals or firms. In general, studies use multiple regression models to investigate the connection between a company’s ESG disclosure score and various drivers at the firm and market levels, taking into account the panel data structure [8,9].

3.2.3. Case Study Method

The case study method is a research approach that involves examining a specific case or instance to gain a comprehensive understanding of a particular phenomenon. This methodology is frequently used across multiple fields, such as social sciences, business, and education. To conduct a case study, researchers employ various techniques such as surveys, interviews, observations, and document analysis to collect data. The subject of the case study can be an individual, a group, an organisation, or a community. The researchers then analyse the data collected to identify common patterns and themes that provide a basis for explaining the case.

The case study method provides researchers with a deep understanding of the intricacies and context of a phenomenon. It is beneficial for exploring complicated issues and generating new insights by examining real-life situations in detail. Moreover, the case study method provides empirical evidence that researchers can use to test existing theories or formulate new ones.

Despite its advantages, the case study method has some limitations. Due to the unique nature of each case, it may be difficult to generalise the findings to other contexts. Furthermore, the subjective nature of data collection and analysis can affect the accuracy and validity of the results. Therefore, researchers must use appropriate data collection methods and analytical tools to ensure the rigour and validity [19].

Usama Awan and Robert Sroufe conducted a study using the case study method to explore the process of the organisational transition of a company named Construction Junctions (CJ) to a CEBM innovation. The study focusses on CJ’s journey as a trailblazer in reuse and successful CEBM development in Pittsburgh, Pennsylvania, and uses CJ as a purposeful case study because of its innovative nature and successful trajectory over time. The study also investigates how CJ offers lower prices to customers and efficiently uses resources that would otherwise end up in landfills. By examining sustainable entrepreneurship, the study sheds light on how CE practises can lead to reconfiguring business opportunities. Additionally, the study looks at the essential capabilities and resources that are required to establish such a business and how CJ developed its business model over time. Therefore, the case study method was used to gain a comprehensive understanding of CJ’s success story and gain insights into CEBM innovation [13].

3.2.4. Descriptive Analysis

The descriptive analysis method is a research methodology that involves summarising and describing data through statistical measures such as frequency distributions, measures of central tendency, and measures of variability. This methodology is commonly used in social sciences, business, and data analysis.

In a descriptive analysis, researchers gather data through various methods, such as surveys, questionnaires, and observations. The collected data are then analysed using statistical techniques to summarise and describe the data in a meaningful way.

The descriptive analysis method allows researchers to provide a clear and concise summary of the data, which is helpful in understanding the patterns and trends within the data. It can also be used to identify outliers or anomalies that may require further investigation.

A study by Sofia Gomes and Micaela Pinho [1] used descriptive analysis to analyse and evaluate the commitment of European SMEs to achieve SGD12. The outcomes of the descriptive analyses of SMEs involved in the study sample, the components integrated into the research framework, the assessments of reliability and validity derived from implementing the Partial Least Squares method, and the hypothesis testing accomplished via bootstrap analysis. The findings suggest that small and medium-sized enterprises primarily use their own funds to support the implementation of resource efficiency initiatives, accounting for 69.50% of the financing.

However, the descriptive analysis method has limitations. It does not allow for the testing of hypotheses or making inferences about the population from which the sample was drawn. Therefore, it is essential to use appropriate statistical techniques and to ensure that the sample is representative of the population of interest [20].

3.2.5. Cluster Analysis

The cluster method is used in social sciences, business, and marketing research to group individuals or entities based on shared characteristics or attributes. To perform a cluster analysis, researchers identify variables that are relevant to the research question and collect data from a sample of individuals or entities. Then, statistical methods are applied to group the sample into groups based on similarities in the variables. The cluster method enables researchers to identify patterns and subgroups within the sample that may not be visible through other methods. It is beneficial for segmenting markets, identifying consumer preferences, and comprehending social structures.

However, the cluster method is not without limitations. The results of the analysis may be influenced by various factors, such as the choice of variables, the size and representativeness of the sample, and the analytical techniques used. Therefore, it is critical to use appropriate methods and tools to ensure the validity and rigour of the research [21].

Therefore, this section of the article discusses the different techniques and methods used in selected articles for a review of the literature to assess levels of sustainability. The most commonly used methods are correlation analysis, regression analysis, and case study methods. Correlation analysis is used to evaluate the relationship between two or more variables, while regression analysis examines the relationship between independent and dependent variables. The case study method provides a deep understanding of a phenomenon by examining a specific case or cases. While these methods have their own strengths and weaknesses, they can be helpful for policymakers and companies in identifying [15] areas for improvement and implementing sustainable practises that can lead to favourable economic outcomes.

4. Final Results and Discussion

As a result, this study systematically chose twenty relevant articles, which were then meticulously reviewed based on a four-stage search method outlined in Figure 1.

The comprehensive literature review analysed 20 selected articles with a primary focus on assessing sustainability levels in various economic sectors and companies. These articles utilised a diverse range of methods, including correlation analysis, regression analysis, case study approaches, descriptive analysis, and cluster analysis. Most articles emphasised the secondary sector, specifically manufacturing, construction, and industrial activities. Small and medium enterprises (SMEs) emerged as a prominent area of investigation. The use of quantitative analysis techniques predominated, while some studies integrated both quantitative and qualitative approaches. The research highlighted the need for diversification in sustainability research, addressing areas like the primary and quaternary sectors, as well as exploring sustainability across companies of different sizes. In summary, these articles provide valuable insights into the multifaceted landscape of sustainability measurement, offering pathways for further exploration and development in the field [7,8,9,10,11,12,13,22,23,24,25,26,27,28,29,30,31,32,33,34].

4.1. Separation of Articles by Year of Their Writing

On the basis of the graph (Figure 2), it is evident that the majority of the selected articles on measuring the level of sustainability were written in recent years, which is not surprising since this was one of the selection criteria. The number of articles has gradually increased since 2019, with three articles published that year. The following year, the number increased to five and seven articles were written in 2021, indicating a significant increase in research interest in the topic. In 2022, four articles were published, which is relatively consistent with the previous year. Interestingly, an article has already been published in 2023, which may indicate a continuing trend in research on measuring the level of sustainability in companies and economic sectors.

4.2. Global Distribution of Research Papers

This graph provides insight into the global distribution of research efforts to measure the level of sustainability in various economic sectors and companies. The presence of articles with a global scope highlights the importance of considering global factors when assessing sustainability levels. Overall, this graph serves as a helpful tool for understanding the regional focus of sustainability research in the selected articles.

To facilitate analysis, we categorise the articles according to the geographical location of the countries selected for the investigation. This enabled us to observe the distribution across different regions and to gain insight into which regions were studied more extensively. According to the diagram (Figure 3), it can be concluded that Europe and Asia received the most attention in the selected articles, excluding those that did not focus on a specific country.

4.3. Division by Sectors of the Economy

In our analysis, we categorised the economic sectors into four distinct groups: primary, secondary, tertiary, and quaternary (

Table 2. Economic sectors included in each group.

Group	Included Sectors
Primary	Agriculture, Forestry, Mining
Secondary	Manufacturing, Construction, Industrial Activities
Tertiary	Transportation, Healthcare, Education
Quaternary	Information Technology, Knowledge-Based Services

). These divisions offer a more structured presentation of the sectors we examined.

Our research findings revealed varying degrees of interest in sustainability across these sectors. Most of the selected articles focused on the secondary sector, which encompassed manufacturing, construction, and industrial activities. This sector garnered significant attention, indicating a substantial interest in understanding its sustainability.

In contrast, the primary sector, which covers agriculture, forestry, and mining, received limited attention, with only two articles dedicated to sustainability in these activities. Similarly, the tertiary sector, comprising services such as transportation, healthcare, and education, was the focus of only two articles.

In particular, the quaternary sector, which involves information technology and knowledge-based services, was the subject of a single article, suggesting the need for more research in this area.

Furthermore, seven of the selected articles did not exclusively focus on any particular economic sector, but instead aimed to provide a comprehensive overview of sustainability in various areas. Furthermore, an article took a holistic approach, addressing sustainability measures across all economic sectors.

This categorisation helps to elucidate the distribution of research emphasis among different economic sectors, emphasising the significant interest in sustainability within the secondary sector, and underscoring potential areas for future investigation.

The graph (Figure 4) representing the economic sectors that were studied in the selected articles shows that the majority of the research focused on the secondary sector, with several articles analysing sustainability in this area. This suggests that there is a significant interest in understanding the sustainability of manufacturing, construction, and industrial activities, all of which are included in the secondary sector.

The primary sector, which includes agriculture, forestry, and mining, was the focus of only two articles, indicating a lower level of interest in sustainability issues related to these activities.

The tertiary sector, which includes services such as transportation, healthcare, and education, was the focus of two articles. This suggests that, while there is some interest in sustainability issues in the service industry, it may not be as prevalent as in other sectors.

Interestingly, only one article focused on the quaternary sector, which includes activities related to information technology and knowledge-based services. This indicates that sustainability issues in this sector are not as widely researched as in other areas.

Furthermore, seven of the selected articles did not focus on any particular economic sector, suggesting that the research was more focused on general sustainability measures in different areas. One article focused on all economic sectors, which implies a comprehensive approach to sustainability measurement.

Overall, the graph suggests that there is significant interest in understanding sustainability in the secondary sector, while research in other sectors may not be as prevalent. It also highlights the need for more research in areas such as the quaternary sector and overall sustainability measures.

4.4. Size of Studied Companies

The graph displays information about the size of the companies studied in the selected articles related to measuring the level of sustainable development (Figure 5). The majority of the articles focused on small and medium enterprises (SMEs), while only three articles analysed large and medium companies. Additionally, three articles analysed companies of different sizes, and four articles did not mention any particular size of the company. The majority of the research on sustainable development has been focused on SMEs. However, more research is needed to gain a comprehensive understanding of sustainable development in all sizes of companies.

4.5. Methods That Were Used in the Analysis in the Articles

Based on the graph (Figure 6), it can be seen that the majority of the selected articles used quantitative analysis. All the analysed methods were grouped into ‘qualitative’ and ‘quantitative’ methods. Six articles used qualitative analysis, while two articles used both quantitative and qualitative analysis. And the qualitative methods usually consisted of case studies, systematic reviews of the literature, and descriptive statistics.

The use of quantitative analysis may suggest a more objective and numerical approach in measuring the level of sustainability in different companies and economic sectors. On the other hand, the use of qualitative analysis may indicate a more subjective and in-depth investigation of the factors affecting sustainability. The combination of both methods may provide a more comprehensive understanding of the issue. However, it is important to note that the suitability of the method used depends on the research questions and objectives, as well as on the availability and quality of the data.

4.6. Groups of Sustainable Development Factors

The graph (Figure 7) shows the groups of factors that were studied in the selected articles on measuring the level of sustainability in various companies and economic sectors. The majority of the articles examined social and environmental factors, which were mentioned in 13 articles each, followed by economic factors that were mentioned in 10 articles. In contrast, political and technical factors were studied less frequently. It should be noted that some articles studied multiple groups of factors, so the total number of articles in the graph may be greater than 20. The results suggest that social and environmental factors are important considerations to measure sustainability in businesses. However, few of the investigated researchers and some additional ones [9,10,35] have stated in their research that political and technical factors are the most significant determinants of ESG. This may mean that the political and technical factors may be underexplored in this field and may be considered as additional factors.

Our investigation uncovered a diverse range of methodologies employed in the selected articles, such as correlation analysis, regression analysis, case study approaches, descriptive analysis, and cluster analysis. Most prominently, the secondary sector, comprising manufacturing, construction, and industrial activities, received substantial attention. Small and medium enterprises emerged as a prominent area of investigation. Additionally, the majority of the studies favoured quantitative analysis techniques, while some integrated both quantitative and qualitative approaches.

Despite the valuable insights gained from these articles, we recognize certain limitations. The distribution of research efforts across economic sectors indicated a notable emphasis on the secondary sector, potentially overshadowing other areas. The primary and quaternary sectors received relatively less attention, highlighting the need for further exploration in these domains. Additionally, there is room for more research into sustainability across companies of different sizes.

In summary, Section 5 of this study provides an overview of the research trends identified in the literature review focused on measuring sustainability in companies and economic sectors. The analysis of 20 selected articles has allowed us to categorise these trends in various dimensions. Most of the articles concentrated on the secondary sector, underlining the substantial interest in the sustainability of manufacturing, construction, and industrial activities. Small and medium enterprises (SMEs) emerged as a prominent focus, reflecting their importance in the global economic landscape and their potential for sustainable development.

Analytically, the quantitative approach prevailed in the selected studies, suggesting a preference for numerical assessments in the field. These findings lay the groundwork for potential avenues of exploration. The relatively limited attention to the primary and quaternary sectors highlights untapped areas in sustainability research, while the emphasis on SMEs invites further investigation into sustainability across companies of different sizes. Furthermore, the combination of quantitative and qualitative methods demonstrates the potential for a more comprehensive understanding of sustainability dynamics.

This section provides a comprehensive picture of the research trends we have uncovered, setting the stage for subsequent discussions and considerations in our study.

5. Conclusions

In this study, we conducted a systematic literature review to investigate methods for measuring sustainability in enterprises. We carefully analysed 20 selected publications to assess sustainability levels across diverse economic sectors and enterprises. These publications employed a wide range of methodologies, including correlation analysis, regression analysis, case study approaches, descriptive analysis, and cluster analysis.

Our review revealed a significant trend toward comprehensive and integrated approaches for measuring sustainability, emphasizing the importance of considering economic, social, and environmental factors holistically. Notably, we found that Asia and Europe were the most frequently studied regions, with particular focus on the secondary sector of enterprises.

However, our findings also pointed to some limitations. Research has been predominantly concentrated in the secondary sector, potentially overlooking other sectors such as the primary sector. The application of a variety of methodologies suggests the absence of a standardized and integrated approach to sustainability measurement, which may limit consistency and comparability.

To address these limitations and contribute to future research, we emphasize the need for more diversified exploration in sustainability, extending beyond the secondary sector and including the primary and quaternary sectors. Researchers should work on developing a uniform framework for sustainability measurement to ensure standardized and integrated approaches.

In summary, this study highlights the significance of taking an all-encompassing approach to sustainability assessment, considering economic, social, and environmental factors. It offers valuable insights for the measurement of enterprise sustainability and its role in promoting sustainable business practices. Researchers and practitioners can build upon these findings to enhance the measurement of sustainability performance and advance sustainable business development.