Costing eradications of alien mammals from islands

The ability to estimate costs of alien species eradications is essential for a rigorous assessment of priorities for island restoration. Using a global data file from 41 islands, mostly gleaned from the 'grey' literature, we show that the cost of vertebrate eradications can be satisfactorily predicted if island area and species to be eradicated are known. About 72% of the variation in cost can be explained by island area, whereas, for a given area, rodent eradications are 1.7–3.0 times more expensive than ungulate eradications. Costs per hectare decrease with island size. Restricting the analysis to roughly half the data set, the relatively homogeneous half concerned with New Zealand islands, we identify two further influences on cost: date of eradication and distance to the main airport (an indicator of remoteness). For a given area, costs have declined over time but increase with island remoteness. This information therefore provides conservation planners with a robust, if preliminary, estimate of the cost of any proposed eradication programme.     

Estimating costs and outcomes of invasive American mink (<Emphasis Type="Italic">Neovison vison</Emphasis>) management in continental areas: a framework for evidence based control and eradication

Introduced predators are a major threat to biodiversity. While in island ecosystems the favoured management option is species eradication, in continental areas most managers tend to control-orientated options, assuming that eradication is an impossible goal. However, many management actions are conducted without precise or quantifiable goals, and their output is difficult to assess due to the lack of experimental approaches and scientific evidence. Here, we analyse the results of a typical small-scale short-term management action consisting of live-trapping and culling invasive American mink. We estimate the American mink population size at the beginning of the study assuming three different scenarios, assess the output of the management action in each scenario and model the results of further trapping efforts. Based on the results we estimate the effort and economic costs required for culling different population percentages per unit area, as well as the costs and feasibility of eradication. Our results provide a basis for planning invasive predator management, setting realistic management goals and estimating funding required, as well as a framework for managers to evaluate on-going management actions. In addition, our results suggest that American mink eradication from some continental areas would be feasible with current techniques at a moderate-low cost. We suggest that invasive predator management in continental areas should move towards eradication when feasible, regarding control as a second option.     

Bio-economic optimisation of surveillance to confirm broadscale eradications of invasive pests and diseases

Although pest eradications from islands have been successful and impart biodiversity benefits, eradications at regional/national scales are more challenging. Such broadscale eradications incur high repeated costs (e.g. control and surveillance effort) because the entire area cannot be treated at one time, and a progressive ‘treat-evaluate-move on’ approach must be employed. We describe a two-stage model to analyse surveillance data for assessing progress and declaring success of broadscale eradications, and to identify optimal cost-efficient surveillance strategies. Stage I modelling coincides or follows population control within a subset area or management zone (MZ). Surveillance data are analysed to quantify the probability of freedom for a treated MZ (i.e. local eradication), which is used to inform an operational decision to reallocate resources to other MZs, and progress across the region. Importantly, freedom declared individually in all MZs is not necessarily equivalent to a high probability of eradication over the broadscale area, because each MZ will have a probability of being erroneously declared free. After a MZ has been operationally declared free, Stage II surveillance commences to detect MZ-level failures, and to estimate the broadscale surveillance sensitivity and a corresponding probability of eradication. We developed a computer algorithm to identify cost-optimal Stage I and II surveillance strategies for a hypothetical large area. We assessed the following: (1) the balance between local surveillance intensity and spatial coverage; (2) the number of years to declare success in Stages I and II; (3) the stopping probability of freedom (Stage I); and (4) the optimal strategy given variation in the starting-over cost, should a MZ be erroneously declared free. This two-stage approach provides an objective basis for decision-making in wildlife pest/disease eradication, and guidance for implementing optimal bio-economic surveillance strategies.     

Prioritising islands in the United Kingdom and crown dependencies for the eradication of invasive alien vertebrates and rodent biosecurity

Invasive alien vertebrates (IAVs) pose a significant threat to island biodiversity worldwide, and their removal is an important nature conservation management goal. As methods advance, eradications from larger islands and of multiple species simultaneously are increasingly undertaken. Effective targeting to maximise conservation gain is important given limited resources. We build on existing prioritisation methods and use the islands of the UK and Crown Dependencies (UK) as an example of how vertebrate eradications might be prioritised and invasive-free status maintained through biosecurity. For each of the 9688 UK islands, we assessed ecological importance for native vertebrates and the anticipated impacts of the IAVs present to estimate the benefit of restoration based on the feasibility and sustainability of IAV eradications in relation to island size, human population and risk of unassisted reinvasion by swimming. As reinvasion poses a threat to the long-term benefits of eradication, we incorporated species-specific swimming distances and explored the effects of varying reinvasion probability from risk-averse to higher-risk strategies. The 25 islands that would benefit most from eradications were in Scotland, Northern Ireland and the Channel Islands. Our prioritisation method should be seen as an initial guide to identify islands that might benefit from intervention when faced with a large list of potential sites. Feasibility studies taking account of factors such as interspecific interactions, anthropogenic reinvasion, views of residents or ‘social feasibility’ and cost need to be undertaken before planning any eradication. We prioritised biosecurity for rat-free islands to highlight where comprehensive measures might be most beneficial.     

A GIS‐based decision‐making approach for prioritizing seabird management following predator eradication

Given that 29% of seabird species are threatened with extinction, protecting seabird colonies on offshore islands is a global conservation priority. Seabirds are vulnerable to non‐native predator invasions, which reduce or eliminate colonies. Accordingly, conservation efforts have focused on predator eradication. However, affected populations are often left to passively recover following eradications. Although seabirds are highly mobile, their life history traits such as philopatry can limit passive recolonization of newly predator‐free habitat. In such cases, seabird colonies can potentially be re‐instated with active restoration via chick translocations or social attraction methods, which can be risky and expensive. We used biogeographic and species‐specific behavioral data in the Hauraki Gulf, New Zealand, a global hotspot of seabird diversity and predator eradications, to illustrate the use of geographic information systems multi‐criteria decision analysis to prioritize islands for active seabird restoration. We identified nine islands with low observed passive recovery of seabirds posteradication over a 50‐year timeframe, and classified these as sites where active seabird management could be prioritized. Such spatially explicit tools are flexible, allowing for managers to choose case‐specific criteria such as time, funding, and goals constrained for their conservation needs. Furthermore, this flexibility can also be applied to threatened species management by customizing the decision criteria for individual species' capacity to passively recolonize islands. On islands with complex restoration challenges, decision tools that help island restoration practitioners decide whether active seabird management should be paired with eradication can optimize restoration outcomes and ecosystem recovery.     

Prioritizing the world's islands for vertebrate-eradication programmes

In the last 400 years, more species have become extinct on small islands than on continents. Yet, scant attention has hitherto been paid to prioritizing island restorations. Nevertheless, considerable conservation effort is now devoted to removing a major cause of these extinctions – invasive alien vertebrates. Because modern techniques allow the clearance of invasive vertebrates from quite large islands (up to 1000 km²), many islands are candidates for restoration. A robust strategy for allocating available funds is urgently needed. It requires, for each candidate island, an objective estimation of conservation gain and a method for predicting its financial cost. Our earlier work showed that a good first-pass estimate of vertebrate eradication costs can be made using just island area and target species. Costs increase with island area, while rodents are more expensive per unit area than ungulates. Here, we develop a method for assessing the conservation benefit of a proposed eradication and apply the method to threatened birds, but not other taxa. The method, combining information on how threatened a species is, on the impact of alien vertebrates on that species and on the islands on which the species occurs, allows us to present a means of determining which islands yield the greatest conservation benefit per unit of expenditure on vertebrate eradication. In general, although greater overall benefit would accrue to birds from eradication of invasive vertebrates on larger islands, benefit per unit of expenditure is the highest on relatively small islands, and we identify those that should be priority targets for future eradications. Crucially, this quantitative assessment provides considerable efficiency gains over more opportunistic targeting of islands. The method could be adapted to prioritize islands on a regional or national basis, or with different conservation gains in mind.     

Impacts of rodent eradication on seed predation and plant community biomass on a tropical atoll

Invasive rodent eradications are frequently undertaken to curb island biodiversity loss. However, the breadth of rodents’ ecological impact, even after eradication, is not always fully recognized. For example, the most widespread invasive rodent, the black rat (Rattus rattus), while omnivorous, eats predominantly seeds and fruit. Yet, the effects of seed predation release after eradication on plant communities and ecological functions are not well understood, posing a gap for island restoration. We examined the role of seed predation release following black rat eradication in changes to tree composition and aboveground biomass across an islet network (Palmyra Atoll) in the Central Pacific. We conducted repeated surveys of seed, juvenile, and adult tree biomass and survival in permanent vegetation plots before and after the eradication of rats. We observed a 95% reduction in seed predation for an introduced, previously cultivated tree population (Cocos nucifera). Juvenile tree biomass of all species increased 14‐fold, with C. nucifera increasing the most, suggesting that eradication increased this tree's competitive advantage. Indeed, based on stage‐structured demographic models, rat eradication led to a 10% increase in C. nucifera population growth rate. The effect of invasive rodent seed predation varies considerably among the plant species in a community and can shift competitive dynamics, sometimes in favor of invasive plants. These bottom‐up effects should be considered in evaluating the costs and benefits of eradication. Documenting the variation in invasive rodent diet items, along with long‐term surveys, can help prioritize island eradications where restoration is most likely to be successful.     

Trophic niche changes associated with the eradication of invasive mammals in an insular lizard: an assessment using isotopes

Invasive species are a major threat to island biodiversity, and their eradications have substantially contributed to the conservation of island endemics. However, the consequences of eradications on the trophic ecology of native taxa are largely unexplored. Here, we used the eradication of invasive black rats Rattus rattus and European rabbits Oryctolagus cuniculus from the Berlenga Island, in the western coast of Portugal, as a whole-ecosystem experiment to investigate the effects of the eradication of invasive mammals on the trophic niche and body dimensions of the island-restricted Berlenga wall lizard Podarcis carbonelli berlengensis over a 2-year period. Our results suggest an expansion of the isotopic niche and an intensification of the sexual dimorphism of the lizard following mammal eradication. Additionally, we found considerable variability in isotopic niche across the island and detected evidence of sex-specific and season-modulated nutritional requirements of this threatened reptile. Our findings support that the eradication of 2 of the planet’s most problematic invasive vertebrates led to changes in the lizard trophic niche and sexual dimorphism in just 2 years. This suggests that the ecological pressures—for example, prey availability and habitat structure—to which lizards are exposed have substantially changed post-eradication. Our study emphasizes the scientific value of island eradications as experiments to address a wide range of ecological questions and adds to the increasing body of evidence supporting substantial conservation gains associated with these restoration interventions.     

Bio-Economics of Large-Scale Eradication of Feral Goats From Santiago Island,Galápagos

ABSTRACT Invasive mammals are premier drivers of extinction and ecosystem change, particularly on islands. In the 1960s, conservation practitioners started developing techniques to eradicate invasive mammal populations from islands. Larger and more biologically complex islands are being targeted for restoration worldwide. We conducted a feral goat (Capra hircus) eradication campaign on Santiago Island in the Galápagos archipelago, which was an unprecedented advance in the ability to reverse biodiversity impacts by invasive species. We removed >79,000 goats from Santiago Island (58,465 ha) in <4.5 years, at an approximate cost of US$6.1 million. An eradication ethic combined with a suite of techniques and technologies made eradication possible. A field-based Geographic Information System facilitated an adaptive management strategy, including adjustment and integration of hunting methods. Specialized ground hunting techniques with dogs removed most of the goat population. Aerial hunting by helicopter and Judas goat techniques were also critical. Mata Hari goats, sterilized female Judas goats induced into a long-term estrus, removed males from the remnant feral population at an elevated rate, which likely decreased the length and cost of the eradication campaign. The last 1,000 goats cost US$2.0 million to remove; we spent an additional US$467,064 on monitoring to confirm eradication. Aerial hunting is cost-effective even in countries where labor is inexpensive. Local sociopolitical environments and best practices emerging from large-scale, fast-paced eradications should drive future strategies. For nonnative ungulate eradications, island size is arguably no longer the limiting factor. Future challenges will involve removing invasive mammals from large inhabited islands while increasing cost-effectiveness of removing low-density populations and confirming eradication. Those challenges will require leveraging technology and applying theory from other disciplines, along with conservation practitioners working alongside sociologists and educators.     

Rodent eradications as ecosystem experiments: a case study from the Mexican tropics

For effective and efficient pest management it is essential to understand the ecology of the target species and recipient ecosystems. The use of rodent eradication as a restoration tool is well established in temperate regions, but less common in the tropics, presenting an opportunity to undertake scientific learning in tandem with rodent eradications. On a dry tropical archipelago, we used a Before-After-Control-Impact framework to document (1) fluctuations in the abundance and demography of invasive Rattus rattus and Mus musculus on three different islands, (2) the trophic niche of all three invasive rodent populations, and (3) changes in the invertebrate community before and after rodent eradication, also comparing with two rodent free islands. While rat density was high and relatively stable throughout the year, the two mouse populations greatly differed in body size and seasonal dynamics, despite their proximity. The rodents in all three populations were generalist and opportunistic feeders, although stable isotope analyses results indicated major differences among them, driven by food availability and rodent species. Seasonal fluctuations in invertebrate communities depended on rodent invasion status, but recovery in the invertebrate communities one year after rodent removal was limited for all islands. Predictions for other tropical ecosystem biomes require long-term research on more tropical islands. Improving our understanding of island and species-specific contexts of rodent eradications can advance island restoration projects and assist the selection of indicator species for ecosystem recovery.     

Late stage dynamics of a successful feral goat eradication from the UNESCO World Heritage site of Aldabra Atoll,Seychelles

Feral goats Capra hircus, considered among the world’s most destructive invasive mammals, were introduced to Aldabra Atoll, a UNESCO World Heritage site in the Seychelles, before 1878. An eradication programme to remove goats from Aldabra was initiated in 1987, after severe ecological impacts were recorded. Eradication and control efforts continued intermittently for the next 20 years, and a final campaign was launched in 2007 using the Judas goat method. We present the methods, eradication dynamics, outcomes and financial costs of the final eradication campaign between 2007 and 2012. This effort was divided into three phases; (1) establishment of Judas goats and intensive hunting (4 months); (2) monitoring of Judas goats (4 years); and (3) Judas goat elimination and verification of success (8 months). In the focal 5-year period, 227 goats were culled (of 2297 across the entire 25-year period); 202 in phase 1, 21 in phase 2, and four remaining Judas goats in phase 3. The eradication was completed and confirmed successful in August 2012, following the use of multiple measures to confirm the absence of goats. The total cost of the eradication was US$ 185,105, an average of US$ 815/goat, or US$ 31/ha. The eradication, although ultimately successful, posed a unique combination of challenges. We discuss key lessons learned and put the project in context of other major island goat eradications. The financial details, context and lessons are expected to be of value to future practitioners.     

Estimating the economic cost of one of the world's major insect pests, Plutella xylostella (Lepidoptera: Plutellidae): just how long is a piece of string?

Since 1993, the annual worldwide cost of diamondback moth, Plutella xylostella (L.) (Lepidoptera: Plutellidae), control has been routinely quoted to be US$1 billion. This estimate requires updating and incorporation of yield losses to reflect current total costs of the pest to the world economy. We present an analysis that estimates what the present costs are likely to be based on a set of necessary, but reasoned, assumptions. We use an existing climate driven model for diamondback moth distribution and abundance, the Food and Agriculture Organization country Brassica crop production data and various management scenarios to bracket the cost estimates. The "length of the string" is somewhere between US$1.3 billion and US$2.3 billion based on management costs. However, if residual pest damage is included then the cost estimates will be even higher; a conservative estimate of 5% diamondback moth-induced yield loss to all crops adds another US$2.7 billion to the total costs associated with the pest. A conservative estimate of total costs associated with diamondback moth management is thus US$4 billion-US$5 billion. The lower bound represents rational decision making by pest managers based on diamondback moth abundance driven by climate only. The upper estimate is due to the more normal practice of weekly insecticide application to vegetable crops and the assumption that canola (Brassica napus L.) is treated with insecticide at least once during the crop cycle. Readers can decide for themselves what the real cost is likely to be because we provide country data for further interpretation. Our analysis suggests that greater efforts at implementation of even basic integrated pest management would reduce insecticide inputs considerably, reducing negative environmental impacts and saving many hundreds of millions of dollars annually.     

Genetic population assignment reveals a long-distance incursion to an island by a stoat (Mustela erminea)

When new individuals from a pest species are detected after an eradication programme, it is important to determine if these individuals are survivors from the eradication attempt or reinvaders from another population, as this enables managers to adjust and improve the methodologies for future eradications and biosecurity. Rangitoto/Motutapu Islands in the Hauraki Gulf (New Zealand) had a multispecies mammalian pest eradication conducted in 2009. A year after this eradication a single stoat was trapped on the island. Using genetic population assignment we conclude that this individual was a reinvader, which probably swam a minimum distance of 3 km from the adjacent mainland. This swimming distance is greater than any previously known stoat incursions. Our results suggest that the original population on these islands was from natural dispersal rather than anthropogenic introduction and that it had some limited ongoing mixing with the mainland population. These findings highlight the invasion/reinvasion potential of stoats across large stretches of water, and will necessitate ongoing biosecurity indefinitely for these islands. The study also highlights the utility of genetic assignment techniques for assessing reinvasion, and emphasizes the need for pre-eradication genetic sampling of all pest species to enable such analyses to be carried out.     

Modelling the policy and economic context for detection- based monitoring tools: the costs and benefits of detecting last survivors and first re-colonisers

Establishing and maintaining the success of pest or weed eradication programmes requires interpretation of failures to detect survivors and first re-colonisers. Recent developments provide statistical frameworks that allow sequences of such failures to be interpreted in a probabilistic context. For example, application of these methods allow managers of eradication programmes to decide a priori an acceptable risk of programme failure, and to use this decision to design monitoring regimes that deliver this level of certainty, given the detection characteristics of the search techniques at their disposal. Similar methods could be use to design monitoring regimes to detect an incursion by a previously eradicated species (i.e. an eradication breakdown), which have an acceptable risk of failure. However, the availability of these methods begs questions about how “acceptable” risks of eradication failure or breakdown should be specified, and the consequent effort that should be expended to locate last survivors and first re- colonisers. We use a risk-based bioeconomic framework to model and analyse these decisions. The analysis demonstrates critical trade-offs between the cost and efficacy of the detection techniques available, the “value” of the eradication programme, and the perceived risk that a breakdown can occur. While our focus is on island pest eradication, we suggest how the bioeconomic framework used could be usefully applied to the detection of rare, at risk species, and the management of sporadically frequent diseases.     

A systematic approach for prioritizing multiple management actions for invasive species

The successful management and eradication of invasive species is often constrained by insufficient or inconsistent funding. Consequently, managers are usually forced to select a subset of infested areas to manage. Further, managers may be unaware of the most effective methods for identifying priority areas and so are unable to maximize the effectiveness of their limited resources. To address these issues, we present a spatially explicit decision method that can be used to identify actions to manage invasive species while minimizing costs and the likelihood of reinvasion. We apply the method to a real-world management scenario, aimed at managing an invasive aquatic macrophyte, olive hymenachne (Hymenachne amplexicaulis), which is one of the most threatening invasives in tropical Australia, affecting water quality, freshwater biodiversity, and fisheries.     

Eradicating multiple invasive species on inhabited islands: the next big step in island restoration?

Invasive species are the greatest threat to island ecosystems, which harbour nearly half the world’s endangered biodiversity. However, eradication is more feasible on islands than on continents. We present a global analysis of 1,224 successful eradications of invasive plants and animals on 808 islands. Most involve single vertebrate species on uninhabited islands, but plant and invertebrate eradications occur more often on inhabited islands. Inhabited islands are often highly modified and support numerous introduced species. Consequently, targeting a single invasive species can be ineffective or counterproductive. The impacts of other pests will continue and, in some cases, be exacerbated. The presence of people also creates regulatory, logistical and socio-political constraints. Real or perceived health risks to inhabitants, pets and livestock may restrict the use of some eradication tools, and communities or individuals sometimes oppose eradication. Despite such challenges, managing invasive species is vital to conserve and restore the unique biodiversity of many inhabited islands, and to maintain or improve the welfare and livelihoods of island residents. We present a brief case study of the Juan Fernández Archipelago, Chile, and discuss the feasibility of eradicating large suites of invasive plants and animals from inhabited islands while managing other invaders for which eradication is not feasible or desirable. Eradications must be planned to account for species interactions. Monitoring and contingency plans must detect and address any ‘surprise effects’. Above all, it is important that the local community derives social, cultural and/or economic benefits, and that people support and are engaged in the restoration effort.     

Deciding when to lend a helping hand: a decision-making framework for seabird island restoration

Following the removal of an introduced species, island restoration can follow two general approaches: passive, where no further intervention occurs and the island is assumed to recover naturally, and; active, where recovery of key taxa (e.g. seabirds) is enhanced by manipulating movement and demography. Steps for deciding between these techniques are: (1) outlining an explicit restoration goal; (2) building a conceptual model of the system; (3) identifying the most effective management approach; and (4) implementing and monitoring outcomes. After decades of island restoration initiatives, retrospective analysis of species’ responses to active and passive management approaches is now feasible. We summarize the advantages of incorporating these analyses of past restoration results as an initial step in the decision-making process. We illustrate this process using lessons learned from the restoration of seabird-driven island ecosystems after introduced vertebrate eradication in New Zealand. Throughout seven decades of successful vertebrate eradication projects, the goals of island restoration have shifted from passive to active enhancement of island communities, which are heavily dependent on burrow-nesting petrel population recovery. Using a comparative analysis of petrel response to past predator eradications we built a conceptual model of petrel recovery dynamics and defined key site and species characteristics for use in a stepwise decision tree to select between active or passive seabird population management. Active restoration techniques should be implemented when seabird populations are absent or declining; and on islands with no nearby source colony, small remnant colonies, highly altered habitat with shallow soil and slopes, and with competitive species pairs. As we continue to restore complex island communities, decision-making tools using a logical, step-wise framework informed by previous restoration successes and failures can aid in increasing understanding of ecosystem response.     

A review of mammal eradications on Mediterranean islands

1. Impacts of alien invasive species on island communities and ecosystems may be even more detrimental than on the mainland. Therefore, since the 1950s, hundreds of restoration projects have been implemented worldwide, with the aim of controlling or eradicating alien species from islands. To date, no review has been focused on eradication on Mediterranean islands. To fill the gap, I reviewed the available information concerning mammal eradications so far carried out on Mediterranean islands, examining the details of several aspects of project implementation and monitoring.
2. I obtained data for 139 attempted eradications on 107 Mediterranean islands in eight countries, with Greece, Italy, and Spain accounting for the highest number. Eradication projects targeted 13 mammal species. The black rat Rattus rattus was the target of over 75% of the known attempted eradications in the Mediterranean Basin; other species targeted were feral goat Capra hircus, house mouse Mus musculus, European rabbit Oryctolagus cuniculus, and domestic cat Felis catus. The most widely adopted technique was poisoning (77% of all eradications), followed by trapping (15%) and hunting (4%). However, techniques were largely target-specific.
3. The average failure rate was about 11%. However, this percentage varied according to the specific mammalian order, and eradications of Carnivora failed more often than those of other mammals. Among rodents, house mouse eradication attained a very high failure rate (75%). Reinvasion occurred after 15% of successful eradications.
4. A better understanding of the motivations of animal rights activists may improve the chance of success when eradicating charismatic or domesticated species. Furthermore, it is crucial to collect data and case studies about reinvasions, in order to strengthen biosecurity programmes following eradication. As in other parts of the world, the next frontier in alien mammal management on Mediterranean islands concerns the eradication of invasive species from inhabited islands.

     

Integrating invasive mammal eradications and biodiversity offsets for fisheries bycatch: conservation opportunities and challenges for seabirds and sea turtles

The removal of invasive mammals from islands is one of society’s most powerful tools for preventing extinctions and restoring ecosystems. Given the demonstrable high conservation impact and return on investment of eradications, new networks are needed to fully leverage invasive mammal eradications programs for biodiversity conservation at-large. There have been over 800 invasive mammal eradications from islands, and emerging innovations in technology and techniques suggest that island area will soon no longer be the limiting factor for removing invasive mammals from islands. Rather, securing the necessary social and economic capital will be one main challenge as practitioners target larger and more biologically complex islands. With a new alliance between conservation practitioners and the fisheries sector, biodiversity offsets may be a promising source of capital. A suite of incentives exists for fisheries, NGOs, and governments to embrace a framework that includes fishery bycatch offsets for seabirds and sea turtles. A bycatch management framework based on the hierarchy of “avoid, minimize, and offset” from the Convention on Biological Diversity would result in cost-effective conservation gains for many threatened seabirds and sea turtles affected by fisheries. Those involved with island conservation and fisheries management are presented with unprecedented opportunities and challenges to operationalize a scheme that will allow for the verifiable offset of fisheries impacts to seabirds and sea turtles, which would likely result in unparalleled marine conservation gains and novel cross-sector alliances.     

Waste Costing as a Catalyst in Pollution Prevention Investment Decisions

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.