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dc.contributor.advisorKrings, Ulrich
dc.contributor.authorHunziker, Monika
dc.contributor.otherFirma: Fäs Installationen AG| Kontakt: Martin Fäs| PLZ/ Ort: 5040 Schöftland
dc.date.accessioned2015-09-02T07:28:51Z
dc.date.available2015-09-02T07:28:51Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/11654/4339
dc.identifier.urihttp://dx.doi.org/10.26041/fhnw-2269
dc.description.abstractA building materials company is currently working on a vision 2030 to boost sustainability and to further improve resources efficiency. In this context the company would like to have a methodology to make environmental externalities transparent. This will help to improve internal decision making. (Beitrag ist nur für FHNW Mitarbeitende sichtbar)
dc.language.isode_CH
dc.accessRightsAnonymous
dc.subjectExternalities
dc.subjectSustainable Development
dc.subjectEnvironment
dc.subjectReporting
dc.subject.ddc330 - Wirtschaft
dc.subject.ddc310 - Allgemeine Statistiken
dc.titleInternalizing externalities: Recommendations on scope
dc.type11 - Studentische Arbeit
dc.audienceSonstige
fhnw.StudentsWorkTypeBachelor
fhnw.publicationStateUnveröffentlicht
fhnw.ReviewTypeKein Peer Review
fhnw.InventedHereYes
fhnw.ConfidentLevelStaff
fhnw.leadA building materials company is currently working on a vision 2030 to boost sustainability and to further improve resources efficiency. In this context the company would like to have a methodology to make environmental externalities transparent. This will help to improve internal decision making.
fhnw.initialPositionThe company uses well established and accepted tools for measuring and reporting the environmental impacts associated with its operations. However, their new SD vision requires the internalization of costs and benefits occuring accross the life cycle of its products, services and solutions. The aim of the thesis is to review available literature and recommend on the scope of the methodology and possible next steps. There was also the question if logistics should be included or not and if it should be for the entire company, per region or per country.
fhnw.procedureInformation on what externalities are, the principle of internalizing externalities and existing examples of internalized costs and benefits are described. The details of Puma s report are outlined. Other methodologies relevant for the company are listed. The production process is described from cradle-to-grave, cradle-to-gate and cradle-to-cradle and possible externalities along the process are identified. The difference in scope is explained. The advantages and the boundaries of usefulness are addressed. Recommendations on the scope are provided and the possible next steps outlined.
fhnw.resultsFor the company to create an environmental profit and loss account will help to safeguard resources, improve costs, mitigate risks, increase transparency of the entire process and improve its position as a leader in Sustainability. The scope of the methodology should be cradle-to-grave, as the company should feel responsible for what happens with its product down the value chain. The report should look at the entire company and if possible have the information available per country and per region. The report will form a basis for the company to build on as it develops the methodology for internalizing costs / benefits along the value chain. Below an example of external costs stemming from goods transport is provided (European Commission 2003):
fhnw.IsStudentsWorkYes


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