Benchmarking: A Strategy to Improve Environmental Performance by using Material Flow Cost Accounting Emprical Study Based on a Paper Manufacturing Company
Keywords:Environmental Strategies, Benchmarks, Material Balance, Best-Available Technology, Cleaner Production Techniques, Technological Standards, Competiveness, Sustainability.
AbstractA growing number of organisations have incorporated environmental strategies as part of their corporate business strategies, hoping to improve their competitiveness. To ensure their future sustainability and competitiveness, management needs to consider adopting Cleaner Production (CP) techniques and technologies which will address waste issues at its source and ensure more efficient use of resources. However, management is not keen on this strategy as they perceive CP as a costly strategy that requires innovation with no financial benefits to the company. The aim of this paper is to benchmark the companyâ€™s environmental costs by comparing material balance indicators against technological standards and best-available technology. The results are based on a case study which focused on the boiler technology used in the steam generation process. It had been found that benchmarking enabled managers to evaluate and analyse how they can improve both their environmental and economic performance in the future and attain their sustainability targets.
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