This work presents a perspective on the strategy of sustainable competitive development of enterprises ensuring not only a balance of economic, social, and environmental factors but also a stable competitive position in the market through continuous implementation and adoption of modern technologies, high innovative activity, digitalization, and adaptation of business processes to changes in the external environment. To assess the effectiveness of this strategy, a balanced system of indicators is proposed, covering financial, environmental, social, and innovation aspects and the enterprise’s adaptability to market conditions. The indicators are structured into three management levels: strategic, tactical, and operational. The strategic level analyzes indicators characterizing long-term enterprise development, the tactical level evaluates intermediate results in achieving company goals and specific changes in operational activities, the operational level assesses and analyzes indicators directly related to specific business processes. The proposed model for evaluating a sustainable competitive development strategy is universal and applicable across different industries.