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DOI: 10.15862/06EEOR425 (https://doi.org/10.15862/06EEOR425)

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Redina M.M., Skripnik A.S. Innovative approaches to waste accounting in hse management under transition to domestic technologies. Russian journal of resources, conservation and recycling. 2026; 12(4). Available at: https://resources.today/PDF/06EEOR425.pdf (in Russian). DOI: 10.15862/06EEOR425

Innovative approaches to waste accounting in hse management under transition to domestic technologies

Redina Margarita Mikhailovna
People’s Friendship University of Russia named after Patrice Lumumba, Moscow, Russia
E-mail: Redina_mm@pfur.ru
ORCID: https://orcid.org/0000-0002-3169-0142
RSCI: https://elibrary.ru/author_profile.asp?id=162025
WoS: https://www.webofscience.com/wos/author/rid/G-4041-2014
SCOPUS: https://www.scopus.com/authid/detail.url?authorId=36640654900

Skripnik Anna Sergeevna
People’s Friendship University of Russia named after Patrice Lumumba, Moscow, Russia
E-mail: anna.kiyashko5@gmail.com
ORCID: https://orcid.org/0009-0002-4286-7561

Abstract. This article is devoted to the development of an advanced approach to organizing waste accounting within the Health, Safety, Environment management system at industrial enterprises undergoing a transition to domestically produced technologies. Amid growing demands for environmental responsibility, equipment modernization, and changes in the structure of technological processes, there is a significant need for flexible and accurate mechanisms for capturing, processing, and analyzing data on generated waste. Existing methods, which rely on outdated classifiers and manual data entry, fail to provide sufficient transparency or compliance with current regulatory standards.

The research focuses on designing a multi-level methodology for environmental accounting that can adapt to the conditions of technological import substitution and digital transformation of industrial environments. The study employs modern research tools, including legal and regulatory analysis, comparative evaluation of conventional and innovative accounting practices, process modeling using Business Process Model and Notation 2.0, Strengths, Weaknesses, Opportunities, Threats analysis, and expert interviews. The result is a three-component model consisting of a functional block, an analytical module (calculation of environmental indicators and digital metrics), and a regulatory component (alignment with corporate and state frameworks such as Federal State Information System for Waste Management, Unified State Automated Information System, and Federal Classification Catalogue of Wastes).

The article substantiates the effectiveness of the proposed solution from the perspective of sustainable development. The findings suggest that the model can be scaled across various sectors of the economy. This framework may serve as a basis for developing new waste accounting standards and regulations, as well as for training professionals in environmental protection, industrial safety, and corporate Health, Safety, Environment management systems.

Keywords: Health; Safety; Environment management; waste accounting; import substitution; environmental sustainability; circular economy; digitalization of accounting; Strengths; Weaknesses; Opportunities; Threats analysis

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