Making sense of environmental accounting

Much as Total Quality Management (TQM) has helped companies decrease waste and enhance value, environmental accounting offers an approach and a suite of tools that can help organizations improve both environmental quality and bottom-line business performance. Its focus is to bridge the world of finance and economics with the world of environmental management. Companies in all sectors have discovered that they can increase profits by meeting and even surpassing environmental regulations. Through environmental accounting, companies can discover more of these opportunities and, ideally, bring environmental concerns earlier into planning, decision making, and operations. This article introduces environmental accounting and some basic principles that should guide organizations' thinking on environmental accounting and environmental accounting systems. It also describes several different objectives for environmental accounting that imply different requirements and orientations. Although the focus of this article is on environmental accounting as an aspect of forward-looking management and decision making in companies, much of the discussion applies to nonprofits and government units as well.     

Making pollution prevention part of the coors culture

This article is about Total Quality Management and its relationship to corporate environmental affairs. As the TQM movement expands, the commitment to continuous quality improvement, customer satisfaction, and collaborative, team-oriented workplaces is finding new applications. Just as the success of Federal Express, AT&T, and other winners of the Malcolm Baldrige National Quality Award shows that Total Quality Management can transform a business, we also are learning of successes companies are having applying TQM principles to environmental management. Our experience with TQM and environmental management at Coors Brewing Company is in the area of pollution prevention. In addition to our brewing operations, we also operate the country's largest aluminum can manufacturing plant, where we produce 4 billion cans a year, a separate facility that makes the can tops, a glass bottle manufacturing plant, and various support facilities. In all, we have some 7,000 employees, and building a commitment to pollution prevention in an operation of that size requires much more than just adopting quality principles. In this article we show how it also means understanding how those principles will mesh with the corporate culture. What we found is that before TQM can begin its magic, a company must review its own culture to see how problems have traditionally been solved and how challenges have been met.     

Training for benchmarking: The alliedsignal experience

Integration of TQM principles and tools into environmental management decisions is essential to the ultimate success of businesses. Benchmarking is one of the most powerful TQM tools for quickly and effectively improving processes. To realize the maximum benefit from benchmarking, it—like any other TQM tool—must be used appropriately and properly. In this article training techniques are presented that will help companies realize the full potential of their benchmarking efforts.     

Environmental performance indicators: Balancing compliance with business economics

Many companies are examining ways to integrate environmental performance into the management and operation of their core businesses. Basic principles from the application of TQM in manufacturing will help bring environmental management into the mainstream of business operations. Likely results include improved and sustained compliance and improved long-term financial performance. The author addresses a critical first step, which is developing a common language and system for measuring environmental performance and setting goals for continuous improvement.     

Implementing design for environment at AT&T

The quality revolution is sweeping its way through most companies globally. It has focused on improving the quality of products and services delivered to the customers and on companies' internal processes. The success of these programs has led to the realization that the same principles need to be applied to the area of environmental management. AT&T has fully embraced TQM as witnessed by the many products and services that have received the International Organization for Standardization (ISO) 9000 certification and awards such as the Malcolm Baldrige Award and the Deming Prize for Quality. We have been utilizing the TQM methodologies for the past few years to turn our environmental focus from end-of-pipe waste management to proactive and preventive TQEM and have made significant progress in reducing our wastes, emissions, and impact on the environment. This article shows how TQEM is now driving Design For Environment (DFE) programs and procedures, recognizing that addressing environmental issues in the initial design process is the most cost-effective means for minimizing environmental impact.     

An analytical framework for strategic delta planning: negotiating consent for long-term sustainable delta development

Sectoral planning on water, agriculture and urban development has not been able to prevent increased flood risks and environmental degradation in many deltas. Governments conceive strategic delta planning as a promising planning approach and develop strategic delta plans. Such plans are linked to actions and means for implementation in the short-term, in line with long-term strategic choices. This paper introduces an analytical framework that focuses on the role of actors, innovative solutions and participatory planning tools in negotiating consent for the strategic choices in a delta plan and its implementation. Cases of Bangladesh, the Netherlands and Vietnam are discussed as a plausibility probe to explore the framework's potential. The probe reveals that the framework is promising to explain the process and outcomes of strategic delta planning in urbanizing deltas. The paper ends with an initial research agenda to stimulate research and discussion on this new delta planning approach.     

Sustainability appraisal in local land‐use planning: patterns of current performance

The UK government has identified the land‐use planning system, and development plans in particular, as potentially powerful instruments for integrating national sustainability objectives into strategic decision making at local levels. One method for achieving this is through the use of so‐called ‘sustainability appraisals’, which are an extension of the established system of environmental appraisal used by planners since the early 1990s. A national framework is outlined in Planning Policy Guidance Note 12. Local authorities are now expected to conduct an environmental appraisal of their development plans which covers sustainable development issues. However, little research has been conducted on the effectiveness of current guidance in meeting this aim. By evaluating the implementation of sustainability appraisals nationally, this paper suggests that while government advice to appraise is generally being applied, the actual use of key sustainability principles in practice is rather variable. It then discusses these findings in relation to the changing context of appraisals in the UK and other national planning systems.     

Environmental management within an institutionalized planning process—Avoiding a paradox in the belgian environmental movement

Summary The position and weaknesses of the Belgian environmental movement are assessed within their historical context. Recent intentions pronounced by prominent members of the movement are put into the context of the on-going constitutional and administrative reformation in Belgium. An analysis is made of the organizational and operational problems that exist within any planning process, including environmental planning processes. The problems in the latter type of process are severe due to the derived or indirect nature of the subject matter of environmental management and planning. It is argued that an appropriate response to the unique opportunities furnished by the administrative reorganization consists of demanding the establishment of a central planning and strategic control authority. This authority would be the initiator of the general planning processes within the Flemish Community. It would act on the indication of the Executive Cabinet and it would be charged with planning, programming, budgeting, and strategic control of goals and policy guidelines adopted by the Flemish Community Council. The role of environmental managers and planners will be twofold. They would be members of the planning teams within the central planning and strategic control authority, thus they would ensure the environmental soundness of planning. Secondly, they will be the implementators of specific planning actions, undertaken solely to enhance the quality of Flanders' battered environment. To execute the latter function, they will constitute the personnel of peripheral, implementation-geared, environmental agencies. Walter E. J. Tips holds degrees in general biology, ecology and town and regional planning from the State University of Ghent (Belgium). He has published in fields as varied as conservation, animal ecology, environmental planning and environmental impact assessment, and rural development planning. He has been a lecturer in planning in Malaysia and an advisor to Belgian landscape planning authorities. At present his main interest is in research on the possibilities of organizational reform of government administration to include environmental planning procedures in decision making and planning.     

Applying a TQM framework to the public policy process: Part I—the framework

In Part I of this article, a TQM framework is described that can be used to analyze as well as manage the public policy process. Key elements of the framework include leadership, issues analysis, goal and policy development, strategic vehicles, implementation, indicators and outcomes, and stakeholder review. The framework can be used to analyze public policy cycles, predict future issues and outcomes, and develop more sustainable approaches to manage linked economic, environmental, and societal issues. In Part II, the framework is used to examine the effectiveness of management of environmental issues in the Great Lakes region over the past three decades and to demonstrate the need for a more integrated approach to regional management.     

Applying tqem practices to pollution prevention at AT&T's columbus works plant

In recent years AT&T changed its focus on environmental policies from compliance to pollution prevention. Pollution prevention is an integrated program that includes design for the environment, “green” manufacturing, and a comprehensive program to reduce existing waste in production. The principles of Total Quality Management can be applied to pollution prevention as well as the more traditional manufacturing concepts. The project described in this article is one of several concurrent programs being conducted at AT&T'S Columbus Works to reduce overall waste produced by the facility by applying TQM practices.     

A methodology for evaluating environmental planning systems: A case study of Canada

Sustainable environmental management is contingent on having an effective environmental planning system. A new methodology for designing and evaluating environmental planning systems is described and applied to a case study evaluation of the Canadian environmental planning process. The methodology is based on eight international best practice principles for environmental planning and 45 indicators. The research illustrates the benefits of the evaluation methodology in identifying how to improve environmental planning systems to achieve desired results. The methodology is applicable to a wide variety of jurisdictions.     

Strategic environmental assessment in China: motivations, politics, and effectiveness

This paper examines how strategic environmental assessment has been practiced at the national level in China through 2005 and why it has been practiced in the manner observed. Based on literature reviews and interviews carried out in 2005 and 2006, we find that bureaucratic politics between environmental and nonenvironmental ministries has limited the legislation and implementation of strategic environmental assessment to environmental assessment (EA) for a set of government plans defined in the 2003 Environmental Impact Assessment Law. Interviewees from environmental and nonenvironmental ministries and key research institutes have reported that few planning EAs have been performed at the sectoral level. Nonenvironmental ministries have either evaded the 2003 Environmental Impact Assessment Law and have not undertaken required planning EA or have organized planning EA on their own without participation by the State Environmental Protection Administration. The rising tension between the environmental and nonenvironmental ministries has limited the role of planning EA as a participatory decision-making tool. In addition to bureaucratic politics, we find that weak public participation and underemphasis on social analysis in planning EA may have further compromised the utility of planning EA.     

What's the difference between reengineering and tqem?

Reengineering has become the latest corporate management buzzword, replacing, in many cases, total quality management as the panacea for industrial ills. How different are reengineering and total quality management (TQM), if at all, and how does each apply to environmental management? In this article the authors examine the concepts of reengineering and TQM as they apply to environmental management.     

Applying tqm to environmental site assessments under the astm standard

Total Quality Management was initially developed to facilitate an ethos of continuous improvement of the production process. It entails both an internal and external focus. The former depends on a cooperative effort among employees at all levels of the organization to analyze work processes, minimize process variance, and thereby maximize productivity. The latter requires close collaboration with suppliers to ensure that raw or processed materials can be readily and efficiently integrated into the production process and constant communication with the end user—the customer—to ensure that the process generates the expected level of quality. Applying TQM to service industry processes is a bit more complex. In addition to having to tailor the TQM approach to the specific service industry, the processes are seldom identical and tend not to lend themselves to the same type of statistical variance analysis that is considered a hallmark of TQM. Nevertheless, numerous case studies have shown that TQM is applicable to the service industry and can help to generate a culture of continuous improvement and enhance customer satisfaction. Environmental site assessments provide a unique challenge to proponents of TQM. Construction, geological, and hydrological characteristics are unique at each site; regulatory requirements differ by jurisdiction; access to historical information is inconsistent; auditors have varying backgrounds; and client needs and expectations differ. Nevertheless, as the American Society for Testing and Materials (ASTM) standard practice gains acceptance as a benchmark for environmental site assessments, the application of TQM practices to this service process becomes more practicable.     

TQM and the cost of environmental quality

Because management is driven largely by financial concerns, determining the cost of environmental quality is a critical step in developing an environmental TQM program for which management will actively demonstrate commitment and support. Costs of environmental quality can be grouped into three categories: failure, prevention, and appraisal. The total cost of environmental quality can be used as a benchmark to monitor the level of environmental quality and to justify the redirection of resources.     

Managing uncertainties through scenario analysis in strategic environmental assessment

Planning for the future is uncertain, and scenario analysis is a method of coping with the uncertainties of future plans. This paper addresses how to deal with future uncertainties by using scenario analysis as a possible approach for conducting a strategic environmental assessment (SEA). Although scenario-based approaches have been linked to strategic planning and SEA, this paper for the first time proposes how a combined approach may be implemented using specific tools and methodologies and, further on, it also implements the first three stages of the six stages proposed for the ‘scenario-based strategic planning’ approach. This work is an attempt to standardize SEA and scenario analysis as a combined approach. The three stages are tested within the Tourism Development Plan of the Iranian province of Gilan, which has been selected as a case study.     

国家生态环境保护规划发展历程及展望

伴随着生态环境保护和生态文明建设工作不断发展,中国的生态环境规划经过近45年的探索发展,规划理念与时俱进,规划层级不断提升,规划体系不断优化,规划技术方法不断探索实践,生态环境规划的发展对促进生态文明建设工作、系统谋划环境污染治理,改善生态环境质量发挥了重要作用,但还存在着五年综合规划统领作用未有效发挥、规划实施管理较为薄弱、规划技术支撑不足等问题。在生态文明建设进入到以降碳为重点战略方向、推动减污降碳协同增效、促进经济社会发展全面绿色转型、实现生态环境质量改善由量变到质变、美丽中国建设起步开局的关键时期,生态环境规划要健全规划体系、强化规划空间属性、建立全过程实施管理体系,提升规划编制实施管理水平,进一步发挥规划的基础性、统领性、战略性和创新性作用,促进美丽中国建设目标早日实现。     

Kodak's framework and assessment tool for implementing TQEM

Total Quality Management provides a powerful management foundation and framework to implement an organization's environmental vision and principles. The elements of TQM include customer/stakeholder focus, a high degree of senior management commitment, a long-term focus, and tools such as continuous improvement, empowerment, and a prevention-based approach. This article describes a matrix developed by major U.S. and Canadian firms that serves as (1) a guide to organizations implementing TQEM from the ground floor up and (2) an assessment tool that can be used internally or externally to measure progress toward environmental management excellence and to identify opportunities for improvement. The matrix is based on categories adapted from those used in the Malcolm Baldrige National Quality Award process. The relationship between individual matrix cell criteria and key concepts such as pollution prevention and sustainability is also described.     

Is environmental research and development on the right track? Australian examples

Summary The development products of environmental research lag behind in Australia. The conventional technology transfer model may not apply where environmental research, especially in the social sciences, is still seen as marginal to society. Pragmatic planning is needed for strategic security in times of trouble ahead. Cultural alignment with technological advance allows seduction by laboratories, white gladiatorial coats and expensive equipment imparting high credibility. A correctness for research futures disallows more radical pathways by the use of profit watchers, waste watch committees, technocrats and masculinist political views.A new protocol for environmental research and development calls for less complacency, scrutiny of political and military investment in nuclear futures, greater public policy analysis of issues such as pesticides in Australia's cotton industry, more attention to natural systems thresholds, radical review of social mores, more flexible management systems and closer links between strategic land use and environmental planning.She currently works for the New South Wales Department of Water Resources as a Senior Executive Officer. She has published widely on environmental policy analysis and water planning, and is a Director of Australia's National Land and Water Resources Research and Development Corporation.     

Benchmarking environmental audit programs: Best practices and biggest challenges

As Total Quality Management (TQM) has become an important concept in learning how to manage environmental, health, and safety audit programs more effectively, an especially useful. TQM tool has been competitive benchmarking. Companies are using benchmarking studies to identify “best practices” that could be incorporated into their programs. In conducting benchmarking studies, evaluators often also identify the biggest common challenges facing audit program managers. This article discusses these best practices and biggest challenges associated with environmental audit programs. The conclusions are based on a number of benchmarking studies and third-party evaluations of corporate audit programs. As the sources are necessarily limited to the author's own experiences, there are no doubt many other specific best practices that are not discussed in this article. These will surface over time.