The aim of the article is to propose a simple Taxonomic Measure of Sustainable Development and to measure its relation with the time allocation. The research follows the scheme: i) the construction of the TMSD; ii) the regression analysis of the TMSD and time allocation variables; iii) the comparative analysis of the TMSD in 2004 and 2012 followed by the interpretation of the results.

The authors formulated the thesis about the relation between the level of sustainable development and the time allocation. The research shows that the more equal time allocation between men and women, the more sustainably developed the economy. This is probably because women live in a more sustainable way than men ¹ .

Also, the measure illustrates well how strongly differentiated the BSR countries are in terms of sustainable development. The most favourable situation was observed in Scandinavian countries and Norway. In most of the countries the level of sustainable development rose over the time of observation.