Activity-Based Environmental Inventory Allocation

This article presents a generic method to assist product and process designers in measuring resource use and environmental discharges based on the relationships between process flow inputs and outputs and their activity levels. It combines activity-based costing from conventional accounting with life-cycle inventories. The method is demonstrated on four electronic assembly product and process designs. The demonstration exhibits the disaggregation and allocation of costs and effluents from various manufacturing operations. This activity-based environmental allocation approach may be integrated with inventory analysis-the first step in full and streamlined life-cycle assessments, design for environment evaluation methods, environmental management activities, and new production planning models that consider environmental impacts.     

Environmental Implications of Resource Use:Environmental Input-Output Analyses for Germany

In a German case study, environmental input-output analyses (eIOA) combined with NAMEA-type tables were conducted for eleven selected environmental pressure variables. (NAMEA is an acronym for national accounts matrix including environmental accounts.) The analyses were conducted to derive the production-cycle-wide resource use and environmental impact potentials of final-demand product groups. The methodology permits identification and preliminary ranking of 10 product chains along which about two-thirds of German production-born environmental pressures arise. The most relevant product groups are construction work, food, motor vehicles, basic metals, and electricity. The ten product groups are characterized by both high resource requirements and high residual outputs (air emissions, wastes). The EU policy areas of integrated product policy and sustainable use of natural resources may address these product chains as a priority in order to identify and explore the possibility of reducing the environmental impacts from products throughout their life cycles and to decouple environmental impacts from resource use.     

Rationale for and Interpretation of Economy-Wide Materials Flow Analysis and Derived Indicators

Economy-wide material flow analysis (MFA) and derived indicators have been developed to monitor and assess the metabolic performance of economies, that is, with respect to the internal economic flows and the exchange of materials with the environment and with other economies. Indicators such as direct material input (DMI) and direct material consumption (DMC) measure material use related to either production or consumption. Domestic hidden flows (HF) account for unused domestic extraction, and foreign HF represent the upstream primary resource requirements of the imports. DMI and domestic and foreign HF account for the total material requirement (TMR) of an economy. Subtracting the exports and their HF provides the total material consumption (TMC).
DMI and TMR are used to measure the (de-) coupling of resource use and economic growth, providing the basis for resource efficiency indicators. Accounting for TMR allows detection of shifts from domestic to foreign resource requirements. Net addition to stock (NAS) measures the physical growth of an economy. It indicates the distance from flow equilibrium of inputs and outputs that may be regarded as a necessary condition of a sustainable mature metabolism.
We discuss the extent to which MFA-based indicators can also be used to assess the environmental performance. For that purpose we consider different impacts of material flows, and different scales and perspectives of the analysis, and distinguish between turnover-based indicators of generic environmental pressure and impact-based indicators of specific environmental pressure. Indicators such as TMR and TMC are regarded as generic pressure indicators that may not be used to indicate specific environmental impacts. The TMR of industrial countries is discussed with respect to the question of whether volume and composition may be regarded as unsustainable.     

Smart Labels for Waste and Resource Management

This article explores the potential of RFID (radio frequency identification device) for improving the current waste and resource management system in Switzerland. It presents the following three possible options for utilizing RFID tags to support waste management processes: "at source automation" (using a "smart" trash can), "end of pipe I" (combination of the current system with an additional separation of recyclables before incineration), and "end of pipe II" (replacement of the current recycling infrastructure by sorting at the incineration plant). These options tackle the waste and resource management chain during different processes (i.e., waste generation, waste separation, and treatment). Based on an MFA (material flow analysis), we performed a multicriteria assessment of these options with experts from the waste management sector.
The assessment of ten experts in the waste management field regarding the proposed options for batteries and electrical appliances showed that, from an ecological perspective, the implementation of RFID in waste management would be desirable and would lead to an improvement in the current recycling rate in Switzerland for the goods studied. From an economic perspective, new investments would be required in the range of 1 to 5 times the maintenance costs of the current separate collection system. From a social perspective, the utilization of RFID tags in the waste management process was ambiguous. In particular, the end of pipe II option would, on the one hand, significantly improve convenience for consumers. On the other hand, experts see privacy and, what is more, social responsibility as being under threat. The experts considered the ecological and social aspects to be more relevant than the economic ones, preferring the end of pipe I option over the other options and the status quo.     

基于物质流分析和数据包络分析的区域生态效率评价——以江苏省为例

区域生态效率(eco-efficiency)评价是考量区域可持发展的重要内容.基于物质流分析(material flow analysis, MFA)构建区域生态效率评价指标体系,并将污染物排放作为一种非期望输入引入到数据包络分析(data envelopment analysis, DEA)模型中,以江苏省(1990～2005年)为例进行生态效率分析评价.结果表明,江苏省的区域生态效率在1990～2005年期间呈现逐步上升的趋势.但是,同期的总物质投入(total material input, TMI)、物质需求总量(total material requirement, TMR)和污染物排放量也呈上升趋势.因此,江苏省社会经济发展和环境影响总体上呈现"弱脱钩(weak de-link)".     

Organizational life cycle assessment: suitability for higher education institutions with environmental management systems

Purpose

The purpose of this study is to analyze the suitability of organizational life cycle assessments (O-LCAs) for higher education institutions (HEIs) with special attention to the benefits and particularities of those adopting environmental management systems (EMSs) verified according to Environmental Management and Audit Scheme (EMAS).

Methods

A thorough analysis following ISO/TS 14072 and UNEP Guidance was carried out using the Universitat Politècnica de València (UPV) EMS verified by the EMAS for guiding principles to develop the methodological proposal. The self-sufficiency of UPV EMS for developing an O-LCA was tested at the university pilot unit. The four steps of the O-LCA were applied to the pilot.

Results and discussion

A reporting organization, the organization to be studied (boundaries and scope), was defined in consideration of the environmental units (EU) of the EMS. Operational control was selected as a consolidation method. Reporting flows and system boundaries are also discussed. A three-scope scheme of the GHG protocol is introduced and combined with the ISO 14072 boundary definition to support better alignment with the HEI structure. For the life cycle inventory analysis, a mechanism for identifying activities and processes as well as their material and energy flows is proposed in consideration of the particularities of HEIs. A procedure for the prioritization of data collection efforts and cutoffs was developed. The procedure integrates current EMAS actions based on the significance of environmental aspects combined with the influence of reporting organizations under their control. Impact categories focus on midpoint indicators along with an additional inventory level indicator as part of the life cycle impact assessment (LCIA). Unfortunately, due to a lack of quality data available, LCIA can only be assessed in part with little interest in outcomes. Partial results are presented.

Conclusions

An EMS verified by EMAS is proven to be useful in the assessment of O-LCA for HEIs. However, EMAS requirements do not ensure the availability of all data needed to develop an O-LCA. An accounting system should complement a lack of data if it is properly structured. Considerable efforts are required to obtain an accurate result. EMS and the accounting system may be able to provide information that supports an O-LCA approach based on a coherent prioritization of data collection efforts and cutoff procedures along with a set of justified impact category indicators. Overall, organization managers must be in favor of such an assessment to meet the requirements of successful implementation.

     

Integrating life cycle assessment and material flow cost accounting to account for resource productivity and economic-environmental performance

Purpose

This study contributes to measuring the interactions between human technological activities and the natural environment in an integrative approach to support organisations and supply chain partners in their efforts to increase the resource productivity and economic-environmental performance of their product systems. We expand existing knowledge on the underlying methodological facets of the integrative use of two standardised instruments. We further guide the discussion with a case study and depict areas for future research.

Methods

We discuss the integration of life cycle assessment and material flow cost accounting to examine resource inputs and product and non-product outputs alongside environmental impacts and costs. Life cycle assessment is a non-financial instrument to identify hotspots of resource use and associated environmental burdens, while material flow cost accounting is a powerful financial instrument used to monetise resource use (in)efficiencies and demonstrate the resources bound in product and non-product output. Both are valuable life cycle management instruments to measure and control strategic themes related to improvement measures and investment decisions and support communication between the different decision-makers involved. We highlight the methodological facets of this integrative assessment based on a holistic single case study in order to share the lessons learned.

Results and discussion

Our case study illustrates a typical case where manufacturing costs and environmental burdens are primarily borne by the product, whereas a substantial portion of the resources also flows into by-products and non-products. We highlight the relevance of a shared set of rules and assumptions for systems, functions, system boundaries, inventories, and allocation rules which avoid an undesired interfusion of the physical and monetary dimensions to support a more systematic, consistent, and comparable modelling of integrated life cycle assessment and material flow cost accounting. However, researchers and practitioners should bear in mind the benefits and limitations of such integrated assessments, such as methodological choice, which also affect the decisive direction of the results.

Conclusions

The present study expands existing knowledge on the methodological facets of combining life cycle assessment and material flow cost accounting. By contrasting the hotspots of resource use as well as associated costs and environmental burdens, the instruments jointly provide valuable insights to identify integrated resource saving as well as economic and environmental improvement potentials for present and future business operations. Future research is needed in the following arenas: further development of the environmental impact indicators to capture the temporal and geographical occurrence of impacts; updating allocation criteria for integrated assessments in standards and guidelines; improving the visualisation of revenues in Sankey diagrams, the flow-based classification in the modelling software, as well as cost accounting and information systems; formalisation of indicators in management processes to generate resource efficiency strategies and goals; and finally, assessment of circular economy strategies and negative effects.

     

Adopting Lead-Free Electronics: Policy Differences and Knowledge Gaps

For more than a decade, the use of lead (Pb) in electronics has been controversial: Indeed, its toxic effects are well documented, whereas relatively little is known about proposed alternative materials. As the quantity of electronic and electrical waste (e‐waste) increases, legislative initiatives and corporate marketing strategies are driving a reduction in the use of some toxic substances in electronics. This article argues that the primacy of legislation over engineering and economics may result in selecting undesirable replacement materials for Pb because of overlooked knowledge gaps. These gaps include the need for: assessments of the effects of changes in policy on the flow of e‐waste across state and national boundaries; further reliability testing of alternative solder alloys; further toxicology and environmental impact studies for high environmental loading of the alternative solders (and their metal components); improved risk assessment methodologies that can capture complexities such as changes in waste management practices, in electronic product design, and in rate of product obsolescence; carefully executed allocation methods when evaluating the impact of raw material extraction; and in‐depth risk assessment of alternative end‐of‐life (EOL) options. The resulting environmental and human health consequences may be exacerbated by policy differences across political boundaries. To address this conundrum, legislation and policies dealing with Pb in electronics are first reviewed. A discussion of the current state of knowledge on alternative solder materials relative to product design, environmental performance, and risk assessment follows. Previous studies are reviewed, and consistent with their results, this analysis finds that there is great uncertainty in the trade‐offs between Pb‐based solders and proposed replacements. Bridging policy and knowledge gaps will require increased international cooperation on materials use, product market coverage, and e‐waste EOL management.     

Extended Producer Responsibility for Waste Electronics: An Example of Printer Recycling in the United Kingdom

In February 2003, European Union (EU) policy makers implemented a Directive that will make producers responsible for waste electrical and electronic equipment at end-of-life (known as the "WEEE" Directive). Under this new legislation, producers are required to organize and finance the take-back, treatment, and recycling of WEEE and achieve mass-based recycling and recovery targets. This legislation is part of a growing trend of extended producer responsibility for waste, which has the potential to shift the world's economies toward more circular patterns of resource use and recycling. This study uses life-cycle assessment and costing to investigate the possible environmental effects of the WEEE Directive, based on an example of printer recycling in the United Kingdom.
For a total of four waste management scenarios and nine environmental impact categories investigated in this study, results varied, with no scenario emerging as best or worst overall compared to landfilling. The level of environmental impact depended on the type of material and waste management processes involved. Additionally, under the broad mass-based targets of the WEEE Directive, the pattern of relationships between recycling rates, environmental impacts, and treatment and recycling costs may lead to unplanned and unwanted results. Contrary to original EU assumptions, the use of mass-based targets may not ensure that producers adapt the design of their products as intended under producer responsibility.
It is concluded that the EU should revise the scope of consideration of the WEEE Directive to ensure its life-cycle impacts are addressed. In particular, specific environmental objectives and operating standards for treatment and recycling processes should be investigated as an alternative to mass-based recycling and recovery targets.     

物质流分析研究述评

物质流分析方法近年来在循环经济和可持续发展研究领域发展迅速。阐述了物质流分析的定义及其与自然生态系统物质流的区别,着重回顾了该研究方法的发展历程,阐明了物质流分析的主要观点、理论基础、研究思路及研究框架,详细阐译和对比分析了物质流分析的六大类指标及分析方法,并在物质流分析框架的基础上,建立循环经济及可持续发展的评价指标体系,并对物质流分析指标体系和方法学的研究意义及其在环境经济学中的地位进行了客观的评价,进而指出了物质流分析方法的不足之处。对物质流分析在不同层次的应用研究也进行了充分的阐述和分析。对物质流分析今后相关领域的进一步研究予以了讨论和展望。     

Approaches for Quantifying the Metabolism of Physical Economies: Part I: Methodological Overview

This article is the first of a two-part series that describes and compares the essential features of nine existing "physical economy" approaches for quantifying the material demands of the human economy upon the natural environment. A range of material flow analysis (MFA) and related techniques is assessed and compared in terms of several major dimensions. These include the system boundary identification for material flow sources, extents, and the key socioinstitutional entities containing relevant driving forces, as well as the nature and detailing of system components and flow interconnections, and the comprehensiveness and types of flows and materials covered.
Shared conceptual themes of a new wave of physical economy approaches are described with a brief overview of the potential applications of this broad family of methodologies. The evolving and somewhat controversial nature of the characteristics and role that define MFA is examined. This review suggests the need to specify whether MFA is a general metabolic flow measurement procedure that can be applied from micro to macrolevels of economic activity, or a more specific methodology aimed primarily at economy-wide analyses that "map" the material relations between society and nature. Some alternative options for classifying MFA are introduced for discussion before a more detailed comparative summary of the key methodological features of each approach in the second part of this two-part article.
The review is presented (1) as a reference and resource for the increasing number of policy makers and practitioners involved in industrial ecology and the evaluation of the material basis of economies and the formulation of eco-efficiency strategies, and (2) to provoke discussion and ongoing dialogue to clarify the many existing areas of discordance in environmental accounting related to material flows, and help consolidate the methodological basis and application of MFA.     

Analyzing, Mapping, and Managing Environmental Impacts along Supply Chains

This article reports on research toward a pragmatic and credible means for analyzing, mapping, and managing environmental impacts along supply chains. The results of this research include a management tool called "ecological supply chain analysis" (EcoSCAn) that is presented here for the first time. Its structure bears a passing resemblance to that used in some streamlined life-cycle assessments, but its operation and purpose are quite different. The EcoSCAn tool frames a comparative environmental analysis of products capable of performing broadly equivalent functions. The analysis occurs over complete extended supply chains and within defined supply chain stages at a product level and, to some extent, at a site level. The results are mapped with data confidence indicators. A range of tactical and, where data quality is sufficient, strategic supply chain actions are prompted. Actions to mitigate environmental stress are possible in the absence of good quality data across entire product life cycles, although the extent to which management actions are limited is made plain.     

Evaluating the environmental performance of producing soil and surfaces through industrial symbiosis

Industrial symbiosis (IS), where different entities collaborate in the management of energy, utilities, materials, or services, has been identified as an approach to improve resource efficiency and circularity in industry. This article assesses the environmental performance of an IS network with firms involved in waste management, soil, surfaces, paper, lumber, and energy. The aim is to highlight the environmental performance of an IS network and pay particular attention to the improved performance for products in the IS network. Life cycle assessment is used to compare the current IS network with a reference scenario and a potential future development. The results suggest that there are significant benefits from the IS network. Large reductions in greenhouse gas (GHG) emissions and abiotic resource depletion were identified. Furthermore, large reductions in local impacts, namely eutrophication and acidification impacts are illustrated. It was shown that all firms in the network benefit from the synergies involved, with a large share of the benefits stemming from the facilitated exchanges with the waste management company. The replacement of conventional products and energy streams with bio‐based counterparts from within the network is of significant importance. Finally, the results point to the importance of the facilitation of by‐product synergies, and the significant value this creates in the region, with large potential to improve the environmental performance of firms and their products.     

Materials Flow Analysis of the Italian Economy

This article analyzes the mass of the materials that flowed through the Italian economy during 1994 and compares the results with a similar analysis of Germany, Japan, the Netherlands, and the United States published by a collaboration headed by the World Resources Institute. In order to perform this comparison, we have evaluated the mass of the materials produced within the country and the mass of the imported materials and commodities. For the domestic production, imports and exports, we have also evaluated the mass of the materials that accompany—as "hidden flows"—each physical flow.
Our analysis indicates that, in 1994, Italy experienced total material requirements (TMR) of 1,609 million metric tons (Mt), of which 727 Mt was used as direct material input (DMI). A comparison with other developed countries shows that the TMR and DMI flows, measured in mass per person and in mass per GDP unit, are, in Italy, lower than the corresponding figures evaluated for the United States, Germany, and the Netherlands. An interpretation of these results is presented. The analysis may give information useful for environmental considerations, although the limits of such an approach are made clear.     

Environmental life cycle assessment as a tool for identification and assessment of environmental aspects in environmental management systems (EMS) part 1: methodology

Purpose  

The paper presents a discussion on the possibilities of using life cycle assessment (LCA) in identification and assessment of environmental aspects in environmental management systems based on the requirements of the international ISO14001 standard and the European Union EMAS regulation. Some modifications of LCA methodology are proposed in part 1, while the results of a review of environmental aspects for 36 organisations with implemented environmental management systems (EMS) are presented in part 2 of the article.     

The System of Environmental and Economic Accounts—2003 and the Economic Relevance of Physical Flow Accounting

The international handbook on integrated environmental and economic accounting (SEEA-2003) provides a detailed overview of environmental accounting approaches that have been developed in parallel with the system of national (economic) accounts. In addition to natural resource stock accounts and environmental protection expenditure accounts, SEEA-2003 pays considerable attention to physical flow accounting. Expanding the national economic accounts with physical data sets facilitates the joint analysis of environmental and economic policy issues. This article discusses the main characteristics of national accounts-oriented physical flow accounting approaches and provides an overview of the kind of indicators they may put forward. Although this article is not an attempt to provide a comprehensive review of macrooriented physical flow accounting approaches, the analytical advantages of national accounts-oriented physical flow accounts are illustrated.     

Planning Biodegradable Waste Management in Stockholm

The environmental impact of the management of biodegradable waste in Stockholm, based mainly on incineration and landfilling, was compared to systems with significant nutrient recycling; large-scale composting, anaerobic digestion, and separate collection and utilization of urine. The systems' emissions, residual products, energy turnover, and resource consumption were evaluated from a life-cycle perspective, using a computerized model, ORWARE (ORganic WAste REsearch model).
Transportation was of relatively low importance to overall environmental impact, even at high rates of nutrient recycling. This is remarkable considering the geographical setting of Stockholm, with high population density and little nearby farmland. Ancillary systems, such as generation of electricity and district heating, were crucial for the overall outcome.
Increased recycling of nutrients in solid biodegradable waste in Stockholm can reduce net environmental impact, whereas separation of human urine to be spread as fertilizer cannot yet be introduced without increased acidification. Increased nutrient recycling from solid biodegradable waste inevitably increases spreading of metals on arable land. Urine is by far the least contaminated residual product. Spreading of all other residuals would be limited by their metal content.     

基于物质流分析的废纸回收利用体系生态成本研究

废弃物回收利用在一定程度上对缓解资源和环境危机起到积极的作用,已经成为可持续发展的重要举措,但生产过程中消耗的资源、能源,排放的污染物同样也会对自然环境产生负面影响。为解决此问题,以废纸回收利用体系为例,基于物质流分析方法构建了生态成本核算模型,为废弃物回收利用体系优化提供基础。在对生态成本相关研究归纳总结的基础上,定义了生态成本的概念,界定了生态成本的研究内容,并分析基于物质流核算生态成本的可行性。生态成本是对生态负荷的价值化,主要分为资源耗减成本、污染产生和环境保护成本以及生态环境损害成本3部分。污染产生和环境保护成本可以通过将总成本按比例分配给正、负产品的方式求得,资源耗减成本和环境损害成本借助LIME方法核算,总生态成本是回收利用体系内部各项生态成本的总和。生态成本核算是评价生态负荷的重要手段,在废纸回收利用体系物质流动图的基础上,分析各生产流程生态成本的构成情况。提出的生态成本核算模型不仅适用于废纸回收利用体系,其他废弃物也同样适用。通过生态成本的核算,寻找到对生态环境影响较大的工序、流程,为废弃物回收利用体系经济与环境的双赢提供理论与实践指导。     

Environmental life cycle assessment (LCA) as a tool for identification and assessment of environmental aspects in environmental management systems (EMS)

Purpose  

The paper presents a discussion on the possibilities of using LCA in identification and assessment of environmental aspects in environmental management systems based on the requirements of the international ISO14001 standard and the European Union EMAS regulation. Some modifications of LCA methodology are proposed in Part 1 while the results of a review of environmental aspects for 36 organisations with implemented EMS are presented in Part 2 of the article.     

The Greening of a Pulp and Paper Mill: International Paper's Androscoggin Mill, Jay, Maine

International Paper (IP), the world's largest forest products company, owns the Androscoggin Mill, a large pulp and paper mill in Jay, Maine, in the northeastern United States. This case study describes the transformation of the Androscoggin Mill from an object of public opprobrium and conflict to a show-case for environmental management. In the late 1980s, an 18-month strike had embittered workers and townspeople and left the mill's reputation in tatters. In response to mill environ-mental violations, some of which were considered crimes by state regulators, the town of Jay passed its own environmental ordinance to control mill emissions. Early in the 1990s, new management, including two former corporate-level employ-ees, sought to change the mill's business approach and turn the Androscoggin Mill into IP's best environmental performer. The initial emphasis on establishing and maintaining compliance was expanded to include aggressive pollution prevention efforts that led to cooperative projects with the Maine Department of Environmental Protection, the U.S. Environmental Protection Agency, and stakeholder groups. The mill's ap-proach in the 1990s evolved further to essentially follow prin-ciples of industrial ecology. New approaches focused on "clos-ing the loop" by finding beneficial uses for previously landfilled wastes, replacements for most hazardous chemicals, and re-ductions in solid and hazardous waste generation. The mill also pursued the establishment of symbiotic relationships with a facility that began using a mill by-product on-site and an on-site natural gas burning facility that provided part of the mill's steam demand. IP also established a public advisory committee in 1992 to advise management on operational and "big-picture" issues, which later included the application of sustain-ability criteria to the mill. IP has since formed community advisory committees at each of their integrated pulp and paper mills.