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1.
Industrial ecology is an emerging concept for the promotion of environmentally sound manufacturing and consumption. It aims to balance industrial development with the sustainable use of natural resources including energy, materials, and the capacity of the environment to assimilate wastes and render valuable services. The widespread adoption of industrial ecology can be furthered by a critical review of current preventive activities in industry. This article reviews the role that current preventive environmental activities-known as cleaner production-could play in the implementation of industrial ecology. The article focuses on whether cleaner production in its present form is sufficient, in terms of breadth of both industrial activities (sources) and environmental concerns (impacts addressed), for achieving industrial ecology's core objectives. It is concluded that current cleaner production practices are not sufficient for achieving the ultimate goals of industrial ecology. Nevertheless, cleaner production practices and methodologies may evolve into useful instruments for the implementation of industrial ecology. 相似文献
2.
Collins C. Ngwakwe 《Journal of Industrial Ecology》2011,15(6):951-966
This article presents a case study in a Nigerian firm of how waste costing can be applied to pollution prevention (P2) investment decisions. This case is informed by the priority accorded to P2 as a preferred alternative to end‐of‐pipe pollution control. It demonstrates that even in the absence of effective regulations in a developing country, cost accounting can spur P2 decisions by management through the system of waste cost allocation. The case used standard cost data from the Wonder Beauty Care Company and applied the activity‐based costing (ABC) system to waste cost allocation using waste cost drivers, which yielded another genre of waste costs—waste‐induced overhead. Subsequently, the waste‐induced overhead was applied to P2 investment analysis. This analysis indicated that the P2 investment alternative that incorporates the waste‐induced overhead produced a preferred alternative choice. The case further revealed that managers’ knowledge of waste costs in a Nigerian firm may influence their P2 decisions. The case illustrates practically a possible dual advantage of an improved costing system for Nigerian firms—cost reduction and cleaner production. 相似文献