Environmental accounting—making it work for your company

There is no simple recipe for success in implementing environmental accounting. Day-to-day needs and strategic objectives will determine how an organization can benefit from environmental accounting. Our previous article listed many potential applications of environmental accounting and discussed common environmental accounting objectives.¹ This article is geared toward organizations that want to start implementing environmental accounting and create a foundation of success on which to build. In this context, the questions are (1) What are some logical starting points? and (2) Where do companies go from there? This article first describes some paradigms that may guide companies as they think about how to implement environmental accounting, then it presents a series of critical activities that are needed to make environmental accounting an integral part of ongoing business management functions.     

Atmospheric concentrations and dry and wet deposits of some herbicides currently used on the Canadian Prairies

High volume air sampling in the Canadian Prairies was used to characterize atmospheric concentrations for 10 herbicides (alachlor, atrazine, ethalfluralin, metolachlor, 2,4-D, dicamba, bromoxynil, MCPA, trifluralin, and triallate) along a 500-km north-south transect. Atmospheric concentration measurements at various altitudes identified that of the six herbicides present in the highest concentrations, triallate was strongly influenced by local sources, while 2,4-D, dicamba, bromoxynil, MCPA and trifluralin were dominated by regional atmospheric transport. Concentrations of the herbicides measured at various altitudes were compared with dry deposition rates measured using a dry/wet deposition sampler and used to calculate deposition velocities V(d). The primary atmospheric transport mechanism for MCPA and bromoxynil was shown to be adsorption to particles dispersed in the atmosphere, with the same mechanism also confirmed for 2,4-D and dicamba, while trifluralin was shown to be transported mainly in the gas phase. This method of calculation indicated that transportation of triallate was influenced by particle adsorption. Weekly maximum atmospheric loadings of the major herbicides present in the Prairies were estimated to range from 73 kg for trifluralin to 541 kg for 2,4-D.     

Otolith analysis of juvenile walleye pollock Theragra chalcogramma from the western Gulf of Alaska

Growth rate and hatch date distributions were estimated for juvenile walleye pollock Theragra chalcogramma (Pallas, 1814) collected in autumn 1987 from the western Gulf of Alaska. Mean juvenile growth rates varied geographically by as much as 45%. A trend for slower growth around Unimak Pass and the Shumagin Islands and faster growth upstream in the Alaska Coastal Current towards Kodiak Island was noted; the fastest growth did not occur in the main habitat region. Juvenile hatch date distributions were compared to identify regional differences that might reflect stock structure. Juvenile hatch dates were compared with hatch dates of the same cohort sampled as larvae to test for selective mortality. Regional differences in hatch dates, along with other information, indicated several minor spawning populations located around Kodiak Island and near Unimak Pass. For the main aggregation of pollock in the Shumagin Island region, hatch date distributions were not significantly different among the early larval cohort sampled in late May, the late larvae sampled in mid-June to early July, and the juveniles sampled in autumn. Neither growth-rate nor size-dependent mortality of pollock between the larval and juvenile stages appears to be a dominant factor in determining survival patterns. An alternative test was attempted, by which lengths-at-age during larval life were back-calculated from juvenile otoliths and compared with lengths-at-age of the population sampled as larvae in May and June. Pollock surviving as juveniles in autumn were not larger as larvae than the general larval population. This result is an example of the observation that back-calculated lengths are almost always smaller than the lengths of fish sampled at age (Lee's phenomenon). Problems in determining survival patterns based on otolith back-calculations and comparison of hatch date distributions are discussed.     

Homeostatic maintenance of ponderosa pine gas exchange in response to stand density changes.

Homeostatic maintenance of gas exchange optimizes carbon gain per water loss. Homeostasis is regulated by short-term physiological and long-term structural mechanisms, both of which may respond to changes in resource availability associated with competition. Therefore, stand density regulation via silvicultural manipulations may facilitate growth and survival through mechanisms operating at both short and long timescales. We investigated the responses of ponderosa pine (Pinus ponderosa) to stand basal area manipulations in Arizona, USA. Stand basal area was manipulated to seven replicated levels in 1962 and was maintained for four decades by decadal thinning. We measured basal area increment (BAI) to assess the response and sustainability of wood growth, carbon isotope discrimination (A) inferred from annual rings to assess the response of crown gas exchange, and ratios of leaf area to sapwood area (A(l):A(s)) to assess longer term structural acclimation. Basal area treatments increased soil water potential (r2 = 0.99) but did not affect photosynthetic capacity. BAI increased within two years of thinning, and the 40-year mean BAI was negatively correlated with stand basal area (r2 = 0.98). delta was negatively correlated with stand basal area for years 5 through 12 after thinning (r2 = 0.90). However, delta was relatively invariant with basal area for the period 13-40 years after initial thinning despite maintenance of treatment basal areas via repeated decadal thinnings. Independent gas exchange measurements verified that the ratio of photosynthesis to stomatal conductance was invariant with basal area, but absolute values of both were elevated at lower basal areas. A(l):A(s) was negatively correlated with basal area (r2 = 0.93). We hypothesize that increased A(l):A(s) is a homeostatic response to increased water availability that maximizes water-use efficiency and whole-tree carbon uptake. Elevated A(l):A(s) of trees at low basal areas was associated with greater resilience to climate, i.e., greater absolute BAI during drought; however, trees with high A(l):A(s) in low basal area stands also exhibited the greatest sensitivity to drought, i.e., greater relative decline in BAI.     

Some costs of reproduction for male bushcrickets,Requena verticalis (Orthoptera : Tettigoniidae) allocating resources to mate attraction and nuptial feeding

Summary The cost of reproductive effort is known to result in a trade-off between current and future reproduction. Similarly, trade-offs in energy allocation may occur between components of reproductive effort, mating and parental effort, within a single reproductive episode. We investigated the energy allocated to mating effort (calling to attract females) and parental effort (donation of spermatophore nutrients at mating) by male bushcrickets, Requena verticalis, under two dietary regimes. Males provided with a low quality diet reduced the daily energy allocated to calling activity while maintaining their investment in spermatophores. Males provided with a high quality diet did not allocate more resources per day to their spermatophores but stored excess energy for future reproduction. Thus, on a per day basis, males appear to hold constant their investment in the spermatophore at the cost of reduced mating effort when resources are limited. Males on both diets, however, increased the size of their spermatophore donations when the interval between female encounters was increased. One explanation for this pattern could be a frequency-dependent optimization of spermatophore size. Correspondence to: L.W. Simmons     

Comparison of laboratory rates of predation of five species of marine fish larvae by three planktonic invertebrates: effects of larval size on vulnerability

Rates of predation by the invertebrates Aurelia aurita, Thysanoessa raschi and Euchaeta norvegica on larval stages of cod (Gadus morhua L.), flunder (Platichthys flesus L.), plaice (Pleuronectes platessa L.), herring (Clupea harengus L.), and turbot (Scophthalmus maximus L.) were determined. Experiments were conducted in late winter and early spring 1982 with predators collected in Loch Etive, Scotland and prey obtained from several locations in Great Britain. Early stages of the smallest species, cod, flounder and turbot, tended to be most vulnerable to all three predators, while the early stages of the larger species, plaice and herring, and older stages of all species, were less vulnerable. For all stages and species of larvae, predation rates by the three predators were most closely related to larval length and escape swimming speed. Larval length itself was closely correlated to indices of larval escape ability. Low predation rates on large larvae by E. norvegica could be due to handling difficulties, whereas for A. aurita and T. raschi these low rates were due to escape abilities of the larger larvae. Prey movement is an important stimulus eliciting predation in E. norvegica but not in A. aurita or T. raschi.     

An evaluation of procedures for the digestion of soils and vegetation from areas with metalliferous pollution

Various digestion or extraction processes are available for the determination of trace metals in environmental samples using diverse analytical techniques. Our research examines the most efficient and reproducible methods of digestion utilising readily available laboratory equipment, reagents and instrumentation. Extraction procedures reported in over 80 recent research works were considered and the most common methods were critically evaluated. Thus nitric acid, nitric acid/perchloric acid, aqua regia, nitric acid/hydrogen peroxide and microwave-assisted methods were investigated using soil and leaf samples collected adjacent to three old metalliferous workings. Analysis was carried out using Flame Atomic Absorption Spectrometry and the results were evaluated. Differences in efficiency of extraction relative to specific metals and different substrates are highlighted and recommendations made for a digestion procedure suitable for environmental samples. Aqua regia produced the most accurate, efficient and reproducible results; we consider methods of improving both of these factors and sample preparation. Our recommended methodology has applications in environmental surveys, environmental geology, environmental toxicology, geochemistry and provides a means of obtaining meaningful and reliable results for the determination of metals present in soils, minerals and vegetation.