ASSESSMENT OF INDUSTRIAL WASTE MANAGEMENT EFFICIENCY AS PART OF COMPANY'S SUSTAINABLE DEVELOPMENT STRATEGY
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Abstract
The article proposes recommendations for the construction of information and analytical support for industrial waste management based on the balanced scorecard concepts, which makes it possible to assess the environmental, economic and social efficiency of waste management in accordance with the strategic objectives of business development. The information basis of the industrial waste management process is the waste accounting system at the life cycle stages of their handling recommended by the authors in the context of key management objects: industrial waste (in physical terms and at fair value) and the cost of industrial waste management (in terms of actual costs for their collection, accumulation, recycling and burial). The analytical support of the industrial waste management process is the developed complex system of environmental, economic and social indicators of the organization efficiency itself and the effectiveness of management efforts in the field of waste management, which will determine the degree of implementation of the strategic goals of organization sustainable development.
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