The article presents an original method for assessing the resources of an industrial enterprise based on the concept of sustainable development. The main emphasis in the assessment is made on the compliance of the enterprise resources with the principles of social, environmental and economic efficiency. The quality of human, investment, production and financial resources of industrial enterprises was assessed through the prism of established optima, the principles of resource conservation and

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... source efficiency. The proposed methodology will make it possible to develop a resource strategy that implements the principles of the concept of sustainable development and ECG management. Improvement of the resource strategy is aimed at eliminating the gaps in the quality of the enterprise resources.