Formation of Performance Indicators for Organizations in the Field of Municipal Waste Management in the Context of Regional Sustainable Development
Abstract
The article presents the developed information-analytical support system for municipal waste management based on the Balanced Scorecard (BSC) concept, allowing for the assessment of ecological, economic, and social effectiveness of waste management in accordance with the strategic objectives of sustainable economic development. The study employed methods including analysis, synthesis, comparison, logical generalization, grouping, analogy-based conclusions, as well as systemic and comprehensive approaches. The municipal waste management system, based on the key performance indicators developed by us, aligns with the target priorities for the development of companies in the municipal waste sector. This enables planning, continuous monitoring, and control over the achievement of objectives in resource conservation, activation of recycling processes, and minimization of the harmful impacts of waste on the environment and society.
Keywords
balanced scorecard system, sustainable development strategy, municipal waste management, accounting for municipal waste, management effectiveness assessment, circular economy