Integrative justification of the effectiveness of environmental protection expenditures: the experience of single-industry towns in the Karaganda region

Abstract

The paper evaluates the effectiveness of current local (municipal) environmental protection expenditures, and suggests a methodology for its implementation for subsequent practical application.This study is based on an analysis of data received from akimats of the Karaganda region on environmental protection costs and indicators of Environmental Protection Action Plans for single-industry towns of the Karaganda region. The assessment of the effectiveness of environmental protection costs was carried out on the basis of the current international methodology based on the three "E" methodology.  As an innovation, a methodological procedure for assessing the effectiveness of municipal environmental protection expenditures based on a multi-criteria assessment is proposed. In addition, economic assessment is considered as an important component for determining policy priorities, including municipal ones. Composite indexes and multi-criteria approaches are used to summarize the multidimensional effectiveness of sustainable development strategies. The results of the study showed that the dominant criterion of effectiveness is a modified method of economic efficiency analysis based on three E–Economy (economy), Efficiency (impact) and Effectiveness (effectiveness). In this regard, it is concluded that it is necessary to apply the methodology of sustainable development – social, environmental and economic components for the sustainable development of city-forming enterprises.