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Carbon footprint in corporate logistics operations in the food sector
Authors:Juan Felipe Bermeo  Victoria M Rodríguez  Maria Jesús Alvarez
Institution:1. Faculty of Economics and Business Administration, University of Navarra, Pamplona, Spain;2. School of Engineering, University of Navarra, Donostia, Spain
Abstract:Global warming is negatively affecting the environment of the planet. This situation has led to the development of international standards, such as the International Organisation for Standardization's DIS 14064‐1 and the Greenhouse Gas Protocol Corporate Standard, both of which measure corporate carbon footprints. These standards provide guidelines that can be applied to different organizational sectors. However, these are not sufficient for controlling the reduction of carbon emissions, because although they propose the use of indicators, they do not explicitly define them. In addition, in the case of emissions from wastewater treatment, they only suggest that the emissions associated with this process be considered. In the present study, an eight‐step, unified methodology based on these two international standards is proposed, focusing on direct emissions. Moreover, the step‐by‐step to data collection, calculations, and the required indicators to control the emissions are defined. The first scope considers direct emissions from sources that are owned or controlled by the company. Methane generation measurement from wastewater treatment has been included in the methodology within Scope 1, as it is the second most polluting gas after carbon dioxide, both of which give rise to global warming. The proposed methodology was tested as a case study in one of the most important companies in the food sector in Colombia.
Keywords:accounting  carbon footprint  food sector  GHG protocol corporate standard  greenhouse gas emissions  ISO 14064
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