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List of sources from Chabad online:
“2. Babylonian Talmud, Shabbat 67b. For more on bal tashchit of energy, and an explanation of this source, see the Jewcology article on energy.
3. Mishna Torah, Laws of Kings 6:10.
4. Sifrei (a halachic Midrash), end of Parshat Shoftim.
5. Birkat Hashem (Jerusalem, 2000), p. 211. He cites the views of Rabbi Shmuel Heller in Kuntres Kevod Melachim
7. Orach Meisharim 29:6. Orach Meisharim was posthumously reprinted in 1970. Rabbi Poleyeff was a rosh yeshivah at the Rabbi Isaac Elchanan Theological Seminary at Yeshiva University.
8. Written response to questions on bal tashchit submitted by the author, Spring 2005.
9. Sefer HaChinuch: The Book of [Mitzvah] Education, evidently by Rabbi Pinchas haLevi of Barcelona, translated by Charles Wengrov (Jerusalem: Feldheim, 1989), vol. 5, p. 145.
10. Commentary to Deuteronomy 20:19.
11. Horeb, sections 397, 398.”