Environmentally benign manufacturing: Observations from Japan,Europe and the United States

A recent international panel study (Gutowski T, Murphy C, Allen D, Bauer D, Bras B, Piwonka T, Sheng P, Sutherland J, Thurston D, Wolff E. WTEC Panel Report on: Environmentally Benign Manufacturing (EBM), 2000 on the web at; http://itri.loyola.edu/ebm/ and http://www.wtec.org/ebm/) finds Environmentally Benign Manufacturing (EBM) emerging as a significant competitive dimension between companies. With differing views on future developments, companies, especially large international companies, are positioning themselves to take advantage of emerging environmental trends. Among Japanese companies visited, the panel observed an acute interest in using the environmental advantages of their products and processes to enhance their competitive position in the market. In the northern European countries visited, the panel saw what could be interpreted as primarily a protectionist posture; that is, the development of practices and policies to enhance the well-being of EU countries, that could act as barriers to outsiders. In the U.S., the panel found a high degree of environmental awareness among the large international companies, most recently in response to offshore initiatives, mixed with skepticism. In this article, we survey EBM practices at leading firms, rate the competitiveness of the three regions visited, and close with observations of change since the study. Based upon these results, major research questions are then posed. In sum, the study found evidence that U.S. firms may be at a disadvantage due in part to a lack of coherent national goals in such areas as waste management, global warming, energy efficiency and product take back.     

LCAccess – Global Directory of LCI resources

LCAccess is an EPA-sponsored web-site intended to promote the use of life cycle assessment (LCA) in business decision-making by facilitating access to data sources that are useful in developing a life cycle inventory (LCI). While LCAccess does not itself contain data, it is a searchable global directory of potential data sources. In addition to directing users to relevant data sources, LCAccess also serves as a central source for LCA information. To find the LCAccess web-site go to: http://www.epa.gov/ORD/NRMRL/lcaccess. LCAccess is soliciting organizations that have completed LCI/LCA studies to provide their data sources for reference in LCAccess.     

A systemic approach to incorporate sustainability into university courses and curricula

This article is based on an analysis of Lund University that took place during the summer and autumn of 2004 (available for download at www.iiiee.lu.se, click library and publications). The university had experienced a loss of momentum in their progress regarding environmental issues. The purpose of the study was to identify barriers to including sustainability-related content throughout Lund University curricula, and eventually to develop solutions to eliminate/overcome these barriers. The article describes how Meadows' “Places to intervene in a system” [Meadows D. Leverage points: places to intervene in a system. Hartland, VT, USA: Sustainability Institute; 1999] was used as a tool to systematically discover these barriers. The same intervention places are used as a basis for deriving solutions to eliminate/overcome the barriers. The main conclusions of this article are that Meadows list can be a useful tool to

• a.systematically identify and characterise the barriers towards achieving the organisational objective of incorporating SD into courses and curricula;
• b.identify ways to overcome these barriers;
• c.increase chances that these barriers are addressed with sufficient leverage.

The authors also experienced that the work method described here provides excellent fuel for creativity.     

The use of Environmental Management Accounting (EMA) for identifying environmental costs

The Expert Working Group on “Improving the Role of Government in the Promotion of Environmental Management Accounting (EMA)” was set up by the United Nations Division for Sustainable Development (UN DSD) in cooperation with a number of government agencies and non-governmental experts to promote Environmental Management Accounting (EMA) through publications, pilot projects and by establishing an international forum for discussion on the role of governments in the promotion of EMA.EMA, Environmental management accounting represents a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection. EMA is performed by private or public corporations, but not by nations and has a financial as well as a physical component.The core focus of environmental management accounting and of the EMA UN DSD methodology is assessment of total annual environmental expenditure on emission treatment, disposal, environmental protection and management. In addition, and that is new and challenging for most companies, the material purchase value of all non-product output and its production costs are added. This total sum often provides a frightening picture of total annual costs of inefficiency and gets companies to improve their information systems and material efficiency options, which is the goal in the light of cleaner production.The first book published by the Expert Working Group, Environmental Management Accounting—Procedures and Principles (Jasch, C., United Nations, New York, 2001), defines principles and procedures for EMA, with a focus on techniques for quantifying environmental expenditures or costs, as a basis for better controlling and benchmarking purposes. The methodology excludes costs external to the company (so-called externalities, e.g. environmental and social effects that occur to the general public), but focuses on comprehensive assessment of direct annual expenditure on emission treatment, environmental protection and management as well as wasted material and energy input (efficiency losses in production). Firstly, total annual expenditure is assessed, then improvement options, savings and investment projects as well as product prices can be (re-)calculated. The method is currently applied in several case studies. The following summary provides some of the core definitions and generic assessment tables.     

How to perform an environmental management cost assessment in one day

The article provides definitions for environmental accounting and environmental management accounting based on the approach developed for the United Nations Division of Sustainable Development UN DSD/DESA. It presents the basic framework for assessing corporate environmental costs as well as materials flows (including energy and water) and their costs. The paper is based on experiences from applying the UN DSD EMA framework in company workshops and case studies mainly in Austria. It especially describes how to check for data consistency within different information systems, like the list of accounts, stock management, production planning and process engineering. Common hurdles for obtaining data from different information systems are described and solutions for improved consistency of data in an organization are presented. It provides a detailed example of an assessment in a brewery in the excel tool developed to assist in the application of the UN DSD EMA approach.     

Pilot project on sustainability management accounting with the Styrian automobile cluster

The paper is based on a project with the Styrian automobile cluster in Austria and selected member companies. In six companies, the environmental management costs, as well as further costs for health and safety, risk management and other social issues were assessed. Less tangible items and external effects are addressed. Starting with the efforts to assess the financial effects of the sustainability performance indicators provided by the Global Reporting Initiative (GRI) for sustainability reporting, the UN DSD (United Nations Division for Sustainable Development) method for environmental management accounting (EMA) was enlarged by several other cost categories. This paper describes these and the experiences from the pilot projects.The two major cost drivers are the purchase costs of non-product output and the costs related to lost working days because of sick leave and accidents and the overtime pay to make up for these lost working days. The work of the Environmental Health and Safety (EHS) department helps to reduce these costs. The cost assessment scheme allows one to better understand the relationships between costs for treatment of undesired effects due to unimplemented protection measures and lost material purchase value in comparison to the prevention costs, which mainly consist of the internal management departments and related external consultants.The assessment of sustainability management costs is of interest for organisations, which already publish a sustainability report and want to more accurately assess the financial effects of such aspects addressed via EMA. It is also useful for small and medium sized companies, which use the assessment as a starting point to shape their (EHS) system. The main benefits are more accurate data and better arguments for investment appraisal or performance indicators as well as improved consistency of information and management systems that should help them to improve their environmental, social and economic performance.     

Environmental management accounting as a reflexive modernization strategy in cleaner production

Understanding the material purchase value of wastes and emissions and related processing costs is the essential contribution of an Environmental Management Accounting methodology proposed by a United Nations expert working group organised through the Division for Sustainable Development (UNDSD). Tracing costs and benefits according to this UNDSD methodology, considered as a “reflexive” modernization strategy in this article, sheds new light on cleaner production initiatives for corporate sustainability. Information on the first category of costs, waste and emission treatment, is generally the most accurate. Information on the second category, prevention and environmental management costs, is more difficult to determine because this category overlaps with, or is confused with, the first category of costs. Data for the two novel and innovative cost categories of the material purchase value of waste and emissions and related processing costs are even harder to obtain. Frequently, the costs are either hidden in overhead accounts or are not recorded because they are not required in conventional accounting systems. The outcome is that companies, even though they may profess otherwise, have very little knowledge about their full environmental costs, cost saving opportunities, or how best to achieve cleaner production initiatives to promote corporate sustainability. A more systematic application of the UNDSD EMA methodology would provide a better record of costs and act as a catalyst in promoting cleaner production processes. This application inevitably requires “reflexive institutions” including “reflexive corporations”, that is, corporations with the capacity to examine the side effects of their operations as modernization rebounds upon them.     

Environmental management accounting in Lithuania: exploratory study of current practices,opportunities and strategic intents

There is a growing consensus among the Lithuanian policy makers, practitioners and industrialists that environmental policy must move from a reactive stance to a more proactive, sustainable development approach. As a result, many companies are increasingly interested in the application of economic incentives at least as supplements or reinforcements of environmental standards.The Institute of Environmental Engineering (EU Centre of Excellence in Sustainable Industrial Development (APINI – SID)) in 1992–2003 has been involved in introduction and implementation of preventive environmental strategy in industry in Lithuania and in other countries. In Lithuania, these efforts resulted in the implementation of more than 200 cleaner production innovations in more than 150 Lithuanian companies. It should be stressed that effective plant maintenance is becoming a higher priority to plant managers. It is important to ensure cost-savings, at all levels, that include maximizing productivity and implementing energy-saving approaches. Effective and efficient maintenance are not just desirable, but fundamental to profitable business operations. Therefore, central to the environmental view of sustainable development is the concept that economic and social systems are sub-systems of the global environment.APINI's experience shows that decision-makers at the company level often fail to recognize the economic values of natural resources as assets as well as the business and financial value of good environmental performance. Therefore, there is a need to upgrade the business decision-making process by including information on material flows and related costs to account for efforts of sustainable development [Staniskis JK, Stasiskiene Z. Promotion of cleaner production investments: international experience. Journal of Cleaner Production 2002;11(6):619–28. ISSN: 0959-6526, Elsevier Science]. Decisions are increasingly affected by environmental costs. Application of environmental management accounting (EMA), which integrates two of the main principles of sustainable development – environment and economics, can help to significantly improve corporate decision-making.EMA is becoming increasingly important not only for environmental management decisions and development of environmental management systems (EMS), but also for all types of routine management activities, such as product and process design, cost allocation and control, capital budgeting, purchasing, product pricing and performance evaluation.Companies, which use EMA as a part of integrated management system, are provided with accurate and comprehensive information for the measurement and reporting of environmental performance.This paper investigates the current state of EMA practices in Lithuanian SMEs that have already been or are being implementing EMS and which have implemented CP innovations. In this case, EMA is analysed as an innovative assessment and evaluation method of EMS and CP innovation's environmental impacts and economic benefits. It should be stressed, that there are obvious differences in case studies from different industries. However, review of the results shows that there are many similarities in what improvements can be suggested for environmentally concerned companies both in terms of environmentally sound operation and for reporting of environmental management accounting information.     

Guidelines for the strategic management of flood risks in industrial plant oil in the Brazilian coast: adaptive measures to the impacts by relative sea level rise

This study provides guidelines for strategic management in industrial oil plants linked to uncertainties of climate change through the development of integrated planning methodology with focus on coastal flooding events caused by relative sea level rise (RSLR). The research site is in Redonda Island, located in Guanabara Bay, Rio de Janeiro City, Brazil, and since 1960, it constitutes an industrial oil plant facility. The region suffers interaction with storms and meteorological tides from extratropical cyclones over the South Atlantic Ocean, being vulnerable to risks of disasters, floods, and coastal erosion. A Program on Vulnerability and Adaptation Assessments to Relative Sea Level Rise (“Programa de Avaliação e Adaptação às Vulnerabilidades de Elevação do Nível Relativo do Mar—PAAVENRM”) was developed to avoid compromising the regional and local development in the industrial system of the island, which is an ad hoc instrument designed to anticipate and reduce risks, damages, and losses by occurrence of extreme climatic events in coastal areas prone to flooding caused by RSLR. Results from computer simulation modeling indicate 37 prospective qualitative scenarios that consolidate the conditions of future climate vulnerability of the plant, starting from United Nations Intergovernmental Panel on Climate Change (IPCC) information for RSLR up to 2100. Three quantitative forecasting scenarios were simulated, under boundary conditions preset for different altimetric ranges subject to submersion, based upon ordinary and extraordinary tides measured in the area in relation to RSLR, which allowed the evaluation of the industrial infrastructure at risk. Furthermore, three thematic maps were elaborated for the planning of specific coastal protection interventions. Percentages of physical damage and property losses were estimated. The importance of applying guidelines for medium and long-term corporate strategy management, integrating the risk of flooding, the rigging of civil defense systems, meteorology, and of the plans, programs, and existing systems and others to be developed is highlighted. From this perspective, the proposed scenarios help to identify the most relevant alternatives for mitigation and adaptation under technical criteria for decision making in the study area.     

A butterfly’s chemical key to various ant forts: intersection-odour or aggregate-odour multi-host mimicry?

Deception is a crucial yet incompletely understood strategy of social parasites. In central Europe, the Mountain Alcon Blue, Maculinea rebeli, a highly endangered butterfly, parasitises several Myrmica ant species. Caterpillars gain access to host nests probably by faking the ants odour. We analysed gas chromatography–mass spectrometry data of body surface hydrocarbons of pre-adoption and hibernated larvae of Maculinea rebeli and of their host species Myrmica sabuleti and M. schencki. Data were ordinated by different methods, based on similarities in the relative quantities of compounds between chromatograms. The two Myrmica species exhibit species-specific profiles. The Maculinea rebeli pre-adoption larva has a complex profile that simultaneously contains species-specific substances of the two investigated host species. This evidence leads to the interpretation that, in central Europe, Maculinea rebeli is predisposed for multi-host use by the chemical signature of its pre-adoption larva. The Maculinea rebeli larva clearly does not rely on an intersection-odour of compounds common to all host ant species, but synthesises an aggregate-odour containing specific compounds of each of the investigated hosts. We term this previously unknown chemical strategy aggregate-odour multi-host mimicry.B.C. Schlick-Steiner and F.M. Steiner contributed equally to this work.     

The dinosaurian origin of feathers: perspectives from dolphin (Cetacea) collagen fibers

The early origin of birds is a hotly disputed debate and may be broadly framed as a conflict between paleontologists and ornithologists. The paleontological emphasis has shifted from Archaeopteryx and its origins to recent finds of Cretaceous birds and feathered dinosaurs from China. The identification of alleged feathers has, however, relied principally on the visual image. Some workers have interpreted these integumentary structures as collagen fibers. To test the latter hypothesis, using light microscopy, collagen from the hypodermis (blubber) and subdermal connective tissue sheath was examined from a dolphin that had been buried for a year as part of an experiment. Within the blubber, toward the central thicker parts of the material, the collagen fibers had compacted and the three-dimensional latticework of normal blubber had more or less collapsed. Chromatographic analysis of the blubber revealed pronounced oxidation of the unsaturated lipids, probably accounting for the collapse of the latticework. Fibers normally bound together in bundles became separated into individual fibers or smaller bundles by degradation of the glue-like substance binding them together. These degraded collagen fibers show, in many instances, feather-like patterns, strikingly reminiscent of many of those identified as either protofeathers or modern feathers in dromaeosaurid dinosaurs. The findings throw serious doubt on the virtually complete reliance on visual image by supporters of the feathered dinosaur thesis and emphasize the need for more rigorous methods of identification using modern feathers as a frame of reference. Since collagen is the main fiber type found in most supporting tissues, the results have wide implications regarding the degradation and fossilization of vertebrate integument, such as that of the ichthyosaurs, dinosaurs and birds.     

The modern theory of biological evolution: an expanded synthesis

In 1858, two naturalists, Charles Darwin and Alfred Russel Wallace, independently proposed natural selection as the basic mechanism responsible for the origin of new phenotypic variants and, ultimately, new species. A large body of evidence for this hypothesis was published in Darwins Origin of Species one year later, the appearance of which provoked other leading scientists like August Weismann to adopt and amplify Darwins perspective. Weismanns neo-Darwinian theory of evolution was further elaborated, most notably in a series of books by Theodosius Dobzhansky, Ernst Mayr, Julian Huxley and others. In this article we first summarize the history of life on Earth and provide recent evidence demonstrating that Darwins dilemma (the apparent missing Precambrian record of life) has been resolved. Next, the historical development and structure of the modern synthesis is described within the context of the following topics: paleobiology and rates of evolution, mass extinctions and species selection, macroevolution and punctuated equilibrium, sexual reproduction and recombination, sexual selection and altruism, endosymbiosis and eukaryotic cell evolution, evolutionary developmental biology, phenotypic plasticity, epigenetic inheritance and molecular evolution, experimental bacterial evolution, and computer simulations (in silico evolution of digital organisms). In addition, we discuss the expansion of the modern synthesis, embracing all branches of scientific disciplines. It is concluded that the basic tenets of the synthetic theory have survived, but in modified form. These sub-theories require continued elaboration, particularly in light of molecular biology, to answer open-ended questions concerning the mechanisms of evolution in all five kingdoms of life.Dedicated to Prof. Dr. Dr. hc mult. Ernst Mayr on the occasion of his 100th birthdayThis revised version was published online in March 2004, with corrections to the caption of Figure 6.     

Mating success and fidelity to territories in a fallow deer lek: a female removal experiment

A lek is a clump of male territories that females visit only for mating; it is quite a rare mating system among mammals. As we wanted to investigate the role of past male mating success on their fidelity to lek territories, we displaced fallow deer females by a lek (Lek A), i.e. we removed the resources for rutting males. They moved to a new area followed by some of the territorial males (mobile males) where they established a new lek (Lek B). Other males (faithful males) stayed on Lek A. The former had lower mating success and dominance ranking in the early, undisturbed part of the rut. After disturbance, the MS of faithful males was much reduced, while that of mobile males was higher on Lek B than it had been on Lek A. We then disturbed Lek B. Females returned to Lek A, and the mating success of faithful males reverted to its original level. Past mating success was the main factor predicting whether a male was faithful or mobile. We illustrated for the first time the importance of past experience in promoting lek fidelity; this experiment gives an insight into the mechanisms leading to the traditional use of leks.     

Challenges and opportunities of a post-Kyoto mitigation regime: a survey of the European electricity sector

This paper empirically shows how the uncertainty associated to the absence of a mitigation regime which follows the United Nations Framework Convention on Climate Change Kyoto Protocol (UN FCCC Kyoto Protocol) is affecting investments in abatement activities in the EU electricity sector and, thus, future emissions levels. Based on a survey of EU electric utilities, it identifies the most likely post-Kyoto scenarios considered by them and how they are coping with such uncertainty in their investment decisions. It is found that firms react differently to such uncertainty and adopt different strategies to cope with it, diversifying their emissions control activities. Although most companies foresee post-Kyoto compliance regimes with emissions trading systems, they differ in their perceptions of the form that a post-Kyoto regime could take and are, thus, positioning differently to face such regime. The particular features of each company and the country where they operate affect their perception of the uncertainties, their position regarding a possible post-Kyoto regime and their inclination to carry out mitigation activities. Complying with Kyoto (and, eventually, post-Kyoto) targets significantly influences the investment decisions of European electricity companies. Uncertainty about a post-Kyoto regime may already be affecting investments in mitigation activities in the electricity sector. Therefore, significant progress has to be made in the definition of a post-Kyoto regime. It is urgent to define and agree internationally the emissions reduction objectives and the mitigation instruments that will be accepted for compliance, ensuring continuity of the international emissions trading system foreseen in the Kyoto Protocol.

Socioeconomic potential of carbon sequestration through agroforestry in the West African Sahel

The recognition of agroforestry as a greenhouse-gas mitigation strategy under the Kyoto Protocol to the United Nations Framework Convention on Climate Change (UNFCCC) offers an opportunity to agroforestry practitioners to benefit from the global Carbon (C) credit market. Our knowledge on this important topic from the semiarid regions such as the West African Sahel (WAS) is, however, very limited. In order to fill this gap, this study was undertaken in the Ségou region of Mali (annual temperature, 29°C; annual rainfall, 300–700 mm in 60 to 90 days), focusing on two improved agroforestry systems (live fence and fodder bank) along with traditional parkland agroforestry systems of the region. A cost–benefit analysis was conducted to assess the economic profitability and risks associated with the systems considering them as 25-year projects and their potential for participation in C credit market. The traditional systems had high C stock in their biomass and soil, but little potential for sequestering additional C; on the other hand, the improved systems had low C stock, but high sequestration potential. For the standard size live fence (291 m) and fodder bank (0.25 ha) projects, the estimated net present values (NPV) were $ 96.0 and $158.8 without C credit sale, and $109.9 and $179.3 with C sale, respectively. From the C sale perspective, live fence seemed less risky and more profitable than fodder bank. Carbon credit sale is likely to contribute to economic development of the subsistence farmers in the WAS.