Svetlana S. Gutman
Graduate School of Economics and Engineering, Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russia, ORCID 0000-0002-1098-3915
Maria S. Manakhova
Graduate School of Economics and Engineering, Peter the Great St. Petersburg Polytechnic University, St. Petersburg, Russia
For citation: Gutman S. S., Manakhova M. S. Formation of a system of indicators for assessing the implementation of the circular economy concept in the regions of the Russian Federation. Sever i rynok: formirovanie ekonomicheskogo poryadka [The North and the Market: Forming the Economic Order], 2021, no. 2, pp. 81-95 DOI: 10.37614/2220-802X.2.2021.72.007
Abstract. The transition to the principles of a circular economy in the Russian Federation will contribute to the achievement of sustainable development goals both at the level of an individual enterprise and a region, which determines the relevance of the research topic. The article discusses various approaches to the interpretation of the concept of a circular economy. The goals and principles of a circular economy are described, including the analysis of the goals of a circular economy for the micro and meso levels. A study was carried out to identify the relationship between the activities of enterprises adhering to the principles of a circular economy and the development of the regions, from the point of view of the implementation of the principles of this concept. The methodological basis for building a system of indicators for assessing the implementation of the concept of a circular economy and establishing a relationship was the concept of balanced scorecard (BSC). The classic projections “finance”, “clients”, “internal business processes”, “development and training of personnel” for the regional level were adapted to the goals of a circular economy concept, taking into account the peculiarities of the subjects under consideration. For each adapted projection, goals and corresponding assessment indicators were developed, which formed the basis for determining the relationship between the activities of the enterprise and the development of a circular economy in the region. The analysis of the relationship between goals and corresponding systems of indicators for assessing the implementation of the concept of a circular economy for each level (region and enterprise) is carried out. After the formation of the systems of indicators for assessing the implementation of the circular economy concept for the micro and meso levels, their comparative analysis was carried out. It was concluded that there is a relationship between the indicators of these levels and the need to implement the principles of a circular economy starting from the enterprise level. The formed systems of indicators can be used to monitor and control the implementation and consequences of the introduction of the principles of a circular economy.
Keywords: circular economy, indicators, balanced scorecard, environment, regions of the Russian Federation.