Methodology for Assessing the Economic Efficiency Module when Integrating into the EPS Rating for Responsible Business

The article offers a modified version of the module of economic efficiency indicators adapted to integration into the EPS (Ecology – Personnel – State) rating of responsible business. As a follow-up to the previous study based on the analysis of the dynamics of four indicators (return on sales, labor productivity, asset turnover and the share of commercial and management expenses in the cost of sales), the improved proposed methodology is based on the use of factor analysis based on the DuPont model, where the key indicator is return on equity, which is formed as a product of return on sales, turnover assets and financial leverage. This approach provides an additional opportunity for component analysis of the impact of operational efficiency, asset usage intensity, and capital structure. The final return on equity indicator makes it possible to interpret the influence of the above factors and serves as a benchmark for assessing the economic efficiency of an enterprise. The inclusion of DuPont model indicators in the economic efficiency module increases the validity of its analytical potential, with a possible addition to the EPS rating of responsible business. The practical significance of the developed approach lies in the universality of its application both in corporate monitoring systems and in the formation of business sustainability assessment tools from the perspective of government regulators.