A METHODOLOGY FOR ANALYZING THE EFFICIENCY OF WASTE MANAGEMENT ORGANIZATIONS WITHIN THE CIRCULAR ECONOMY FRAMEWORK
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Abstract
This article develops a waste analysis methodology based on the Balanced Scorecard (BSC) concept, designed to assess the environmental, economic, and social efficiency of waste management in alignment with strategic business development goals within the circular economy context. The information foundation for waste analysis is an accounting system for waste throughout its lifecycle, broken down by key management objects: waste volume in physical and monetary terms, the cost of waste management (including actual expenses for collection, accumulation, recycling, and landfilling), and income derived from waste utilization. Waste management is based on a developed system of environmental, economic, and social performance indicators that evaluate both the organization's operational efficiency and the effectiveness of its management efforts in waste handling. This system enables the assessment of progress toward the organization's strategic sustainable development goals. To provide an overall evaluation of waste management efficiency, the calculation of a composite index based on social, economic, and environmental sub-indices is proposed. The proposed analytical methodology for waste management purposes facilitates the planning, continuous monitoring, and control of tasks related to resource conservation, enhancing recycling processes, and minimizing the harmful impact of waste on the environment and society.
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References
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