Improving environmental management with full environmental cost accounting

Based on the most comprehensive field research ever conducted in corporate environmental management, this article reports on the integration of environmental impacts into product costing and cost management practices in organizations. It examines approaches for identifying and tracking current environmental costs related to both current and past production. It also develops the need and prospects for a complete analysis of future environmental impacts, including both costs and benefits, and the integration of these elements into a life-cycle costing or full environmental cost accounting model. The prospects for full environmental cost accounting and the related accounting issues are analyzed. Finally, the importance of full environmental cost accounting for improving corporate environmental performance, reducing corporate environmental impacts, and increasing long-term corporate profitability is discussed.     

Corporate environmental management study shows shift from compliance to strategy

The Abt study of forty-one mostly Fortune 200 nonservice firms forms a new picture of environmental management. We present data indicating that environmental management is becoming central to corporate strategy and is being managed as an arena of competition rather than as a compliance-driven function. We look at environmental management's new role through four lenses: its relationship to strategic planning; its evolving management structures that show environment increasingly integrated into the main functions of the business; innovation in corporate environmental investments reflecting new drivers beyond compliance; and new management systems and measures of firm-wide performance that demonstrate that environment is being seen increasingly as an arena of competitive concern. We argue that much of the change is driven by three realities. First, as customers integrate environmental values into their conceptions of product quality, they are buying more products with identifiably environmental attributes. This change translates environmental management, historically a cost center, into a potential source of sales revenue, a change which cannot be underestimated. Second, recent life-threatening damage to the global ecosystem and atmosphere reframes environmental management. This moves firms toward a systemic and global approach matched to the globalization of competitive and market concerns, and it places environmental management in the strategic sphere. And third, pollution prevention in its cross-fertilization with total quality management is driving firms to focus on managing environment as an integral part of product management, and is helping them to reassess environmental performance as a contributor to productivity and innovation.     

Strategic environmental management in Pennsylvania—new tools for moving beyond compliance

Editor's Note: The following position paper recently released by Pennsylvania's Department of Environmental Protection inaugurates a new column in EQM that will be devoted to exploring the issues, positions, and controversies involving state enforcement policies and actions. We welcome your responses to these columns that will examine how the states are approaching and managing their environmental responsibilities and how various stakeholder groups will be affected.     

Design,management, and key accomplishments of a coordinated environmental research program on acidic deposition

The present and potential adverse effects of the atmospheric input of acidic and acidifying substances on the environment have been of significant public and scientific concern for the past several decades. This article describes the background, design, implementation, and major accomplishments of a 6-yr integrated multidisciplinary environmental research program designed to address the issue of the regional scale consequences of acidic deposition on the environment and human health in Alberta. The research program was called the Acid Deposition Research Program (ADRP) and was a cooperative undertaking between industry, the Energy Resources Conservation Board, and the government of Alberta, Canada. The research effort was designed and guided by two external science advisory boards, biophysical and human health, to maintain objectivity and continuity from beginning to end. Public input was sought, encouraged, and ensured by a public advisory board. The major conclusions of the ADRP are presented as well as observations on the needs of future integrated multidisciplinary research programs.     

Proactive environmental programs: Defining customers and measuring their expectations at apple computer

Resources to develop proactive environmental programs compete directly with resources dedicated to the fundamental business of the company. Therefore, environmental managers need to prioritize environmental programs using the same criteria as the company as a whole; for many companies, this means measuring how well such programs meet and exceed customer expectations. We must define our customers, measure their expectations, analyze the results, develop programs in response, and finally measure the results of the program implementation. Although Apple has not completed this cycle, our customer definition and measurement systems are taking shape. This article explains how we define our customers, and how we measure their expectations through direct and indirect data collection mechanisms. It also outlines measurement results and our evolving program focus in response to those results.     

环境试验过程中产品防护的几点要点探讨

环境试验作为考核产品相关性能的技术手段,保护产品自身的安全性则需要试验室付出更多的努力。本文主要从三个方面对产品防护进行了论述,分别为:试验过程品质防护、产品试验阶段多余物防控和产品静电防护的三大论块。分别论述了相关论块对产品的危害,并提出了一些试验过程的防护建议。     

Applying outcome evaluation and measures to environmental management programs

Environmental program and audit procedures primarily focus on solving perceived immediate problems and do not provide a context within which to evaluate the work and its importance for the decision maker. Outcome evaluation offers a theory-based model for designing long-term solutions based on stakeholder expectation and, ultimately, ownership of the performance changes. Problem identification as well as the development of actions and their measurement are done with the full participation of those responsible for the implementation of the changes. Ownership of the results is reinforced and, significantly, the decision maker and other interested parties can measure the value or the importance of the work. This article describes how outcome evaluation can be an important tool for federal environmental managers who must respond to the Government Performance and Results Act (1993) and privatesector companies. Used in combination with traditional environmental practices, outcome evaluation can contribute to both the design and the implementation of a successful environmental management program.     

Toward effective environmental auditing at the TVA: Management audits versus compliance audits

Companies that incorporate Total Quality Management into their operations are placing increased emphasis on identifying the root causes of deficiencies and problems. This is in keeping with the TQM principles identified by Deming in Out of the Crisis. Deming states that quality comes not from inspection or from management by objectives or results, but from improvements made in the process and products in order to meet customer needs. Deming's approach demands a shift in focus from addressing symptoms to addressing causes. In this article, environmental management audits are presented as the best means to assure that adequate management controls are in place to protect the company, its managers and its employees from penalties associated with civil and criminal enforcement actions.     

Integrated environmental management: strengthening the conceptualization

Although espoused by many, integrated environmental management (IEM) has been difficult to accomplish in practice. There are many reasons for this shortfall, but certainly a key factor is the lack of agreement among scholars and practitioners regarding the concept and its defining elements. Our purpose here is to sharpen the conceptual basis for IEM by elaborating and pragmatically characterizing a framework for the practice of more integrated environmental management. We outline four fundamental dimensions of IEM: (1) comprehensive, (2) interconnective, (3) strategic, and (4) interactive/coordinative. IEM efforts in the Black Earth Creek watershed in Wisconsin illustrate specific attributes and examples pertaining to our conceptualization of IEM. Acceptance of the conceptual framework elaborated here should alleviate some of the confusion associated with IEM and help move this widely heralded approach from theory into practice.     

Application of the randomized response technique to marine park management: an assessment of permit compliance

Marine product collecting permits are useful management tools for providing information on usage patterns. Unfortunately, usage parameters based on permit issuance are invariably inaccurate because of permit noncompliance. Since noncompliance is a prosecutable offense, any attempt to estimate the rate of noncompliance by direct survey techniques is met with misleading and evasive responses. It has been shown elsewhere that randomized response designs reduce survey response bias to incriminating questions by ensuring respondent anonymity. With the use of the randomized response survey technique, estimates of permit noncompliance were determined for the Capricornia Section of the Great Barrier Reef Marine Park. Noncompliance with the requirement to obtain the prescribed permit was found to be low whereas, once a permit was obtained, noncompliance with specific permit conditions was considered high. Reasons for the high rate of noncompliance with specific conditions are presented, and it is recommended that marine park managers should not unreservedly base management decisions on usage data derived simply from permit issuance.     

Self-organizing systems and environmental management

The characteristics of self-organizing systems are described and their implications for environmental management are discussed. It is concluded that the aim of management should be to enhance the capacity of the system for self-management, with active intervention being used only to steer it away from large discontinuities. Environmental managers must view ecosystems and themselves as parts of a larger sociobiophysical system, cultivate the capacity of environmental systems for self-management, and learn to live with change and uncertainty. Practical consequences of this approach for plans, policies, programs, and institutions are discussed.     

Ideology and environmental risk management

Summary Although risk management is interdisciplinary in nature, in practice it is excessively compartmentalized. For instance, two quite different orientations to risk management are commonly seen, the relationship between them being one of suspicious rivalry rather than cooperation. Thus, anyone interested in developing a more integrated form of risk management is faced with the problem of trying to understand why these opposed factions have developed and what sustains their mutual antagonism. Hopefully, this paper makes a contribution in this regard by discussing the psychological and socio-political roots of environmental ideology.Dr Alan Miller is currently Professor of Psychology at the University of New Brunswick. He received his early training in biology (in England) and ecology (in Canada). He subsequently spent several years pursuing research at the Northwest Institute for Medical Research in Chicago, USA. A growing interest in the human aspects of environmental and medical problems led to a further graduate study in psychology, followed by teaching positions in Ireland and Canada. His current interests include: the education of environmental professionals; the psychosocial problems involved in environmental management, and the problems inherent in interdisciplinary project groups.     

TQM and strategic environmental management

Beyond the avoided costs for noncompliance lies an area of economic opportunity. Strategic approaches are necessary to tap these opportunities, but only recently have the principles of Total Quality Management been considered for environmental applications. This article identifies common principles in strategic environmental planning and thematic bridges to TQM philosophies. By applying TQM to strategic environmental planning, an environmental manager can thus address both avoided cost and environmental opportunity to improve overall corporate strategic advantage.     

Customer-driven environmental information management systems

The most successful corporate environmental programs regard environmental compliance as an opportunity to improve productivity and profits and seek to integrate environmental information management systems (EIMS) into line information functions. Integrated EIMS should provide timely, accurate data to support all three types of environmental management responsibilities: results and comparison reports for source management; material and waste transaction and emission reports for materials management; and compliance, summary, exception, and trend data for risk managers at every level.     

The reversible process concept applied to the environmental management of large river systems

The wetland ecosystems occurring within alluvial floodplains change rapidly. Within the ecological successions, the life span of pioneer and transient stages may be measured in several years or decades depending on the respective influences of allogenic (water dynamics, erosion, and deposition) and autogenic developmental processes (population dynamics, eutrophication, and terrestrialization). This article emphasizes the mechanisms that are responsible for the ecosystem changes and their importance to environmental management. Two case studies exemplify reversible and irreversible successional processes in reference to different spatial and temporal scales. On the scale of the former channels, the standing-water ecosystems with low homeostasis may recover their previous status after human action on the allogenic processes. On the scale of a whole reach of the floodplain, erosion and deposition appear as reversible processes that regenerate the ecological successions. The concepts of stability and reversibility are discussed in relation to different spatiotemporal referential frameworks and different levels of integration. The reversible process concept is also considered with reference to the energy inputs into the involved subsystems. To estimate the probability of ecosystem regeneration or the cost of restoration, a concept of degrees of reversibility is proposed.