Sustainability accounting

Sustainability accounting [26-28] is a general term for the variety of measurements used as a quantitative basis for the informed management of environmental, social and economic sustainability. However, notably, there are no commonly accepted 

Measure and monitor are the two central elements of accounting. The cited G3 Guidelines organize the sustainability performance indicators in economic, environmental and social categories. Social indicators are further categorized by labor, human rights, society, and product responsibility. Core indicators have been also identified, and are intended to identify generally applicable indicators. 

The environmental indicators cover performances related to inputs (e.g., material, energy and water) and outputs (e.g., emissions, effluents and waste). In addition, they cover performances related to biodiversity, environmental compliance and other relevant information such as environmental expenditure and the impacts of products and services. These indicators are close to those discussed in the previous sections. The core indicators in this category are  

In this case, together with indicators analogous to those discussed in the previous sections, there are also different indicators (in particular, those of products and services and compliance sub-categories). 

The Social Performance Indicators identify key performance aspects surrounding labor practices, human rights, society, and product responsibility. 

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The result of the sustainability accounting/reporting is to provide all the elements necessary for sustainability auditing (e.g., for ISO 14000 environmental management standards) and to evaluate the sustainability performance of a company, organization or other entity using various performance indicators. 

Requiring sustained accountability of carriers and increasing accountability of CMV drivers and... 

Rikhardsson, P. (2006). Accounting for health and safety costs review and comparision of selected methods. In S. Schaltegger, M. Bennett, R. Burritt (Eds.), Sustainability accounting and reporting (pp. 129-151). The Netherlands Springer. 

As Figure 14 also shows, the only acetylene derivatives to sustain growth during this period were the so-called acetylenic chemicals. These include 1,4-butanediol, vinyl ethers, A/-vinyl-2-pyrroHdinone, and butanediol. Of these, 1,4-butanediol, a principal feed for tetrahydrofuran, accounts for over 90% of the acetylenic chemicals demand (38). 

Recycles are meticulously accounted for because they load equipment and draw utilities. An olefin plant sustaining relatively low conversion per pass often builds up large amounts of unreacted feed that is recycled to the steam crackers. With utilities charged to ultimate products, these recycles would seem to the model to be free. The model would likely opt for very low conversion, which usually gives high ultimate yield and saves feedstock. Assigning the utility costs to users causes the compressor to pay for the extra recycle and the model raises conversion to the true optimum value. 

Hollomon s ethos, combined with his ferocious energy and determination, and his sustained determination to recruit only the best researchers to join his group, over the next 15 years led to a sequence of remarkable innovations related to materials, including man-made diamond, high-quality thermal insulation, a vacuum circuit-breaker, products based on etched particle tracks in irradiated solids, polycarbonate plastic and, particularly, the Lucalox alumina envelope for a metal-vapour lamp. (Of course many managers besides Hollomon were involved.) A brilliant, detailed account of these innovations and the arrangements that made them possible was later written by Guy Suits and his successor as director, Arthur Bueche (Suits and Bueche 1967). Some of these specific episodes will feature later in this book, but it helps to reinforce the points made here about Hollomon s coneeption of broad research on materials if I point out that the invention of translucent alumina tubes for lamps was... 

Theoretically, these intermolecular interactions could provide adhesion energy in the order of mJ/m. This should be sufficient to provide adhesion between the adhesive and the substrate. However, the energy of adhesion required in many applications is in the order of kJ/m. Therefore, the intermolecular forces across the interface are not enough to sustain a high stress under severe environmental conditions. It is generally accepted that chemisorption plays a significant role and thus, physisorption and chemisorption mechanisms of adhesion both account for bond strength. 

Account must also be taken of small alternating currents which may be diverted from the sheath of a power supply cable by a bond connected to nearby buried structures. Such currents may be sustained for long periods and if they are diverted to the sheaths of telecommunication cables noise may be induced in the telephone circuits. 

Neutralizing capacity is not the only measure of a required amine feed rate. Once all acidic characteristics have been neutralized, amine basicity becomes the important issue because this raises the pH above the neutralization point, to a more stable and sustainable level. Consequently, in practice we are concerned with the level of amine necessary to raise the condensate pH to a noncorrosive level. This practical amine requirement is difficult to obtain from theoretical calculations because it must take account of the amine volatility, DR, and the boiler system amine recycling factor (as well as temperature). As noted earlier, the basicity of an amine has little or no relationship to its volatility or DR, so that reliable field results are probably a more important guide in assessing the suitability of an amine product than suppliers tables. 

Many publications use an absolute measure that denotes water security, frequently referring to an index that identifies a threshold of 1,700 CM per capita per year of renewable water, based on estimates of water requirements in the household, agricultural, industrial, and energy sectors as well as the needs of the enviromnent. Countries whose renewable water supplies cannot sustain this figure experience water stress. When supply falls below 1,000 m per capita per year, a country is said to experience water scarcity, and below 500 m per capita per year, absolute scarcity. However, these terms are easy to misinterpret, because they do not take into account possibilities for trade in agricultural products, efficiency of water use in agriculture, and other variables, and thus obscure the primacy of economic demand rather than physical need in determining water use [3-5]. 

The electrophysiological experiments reported here and done with patch-clamp techniques support this idea. The external application of MTX to isolated cardiac myocytes caused a sustained inward current which was carried by Ca . MTX did not increase the voltage-dependent Ca channel current, and both the time dependence and voltage dependence of the MTX-induced current were clearly different from those of the usual Ca channel current. These results suggest that the MTX-induced steady current is different from the usual voltage-dependent Ca channel current, and that this is possibly a current which flows through a new type of Ca -permeable channel. Tbe steady current described here may be responsible for the highly enhanced Ca influx induced by MTX and could account for the excitatory action of MTX on smooth and cardiac muscles. 

From an energy perspective, forests are bank accounts that store the results of photosynthesis. When we cut and bum wood, we make withdrawals from these energy accounts. So long as we do not cut more rapidly than trees can replace themselves, forests represent a renewable energy resource. In the past, as well as in some parts of the world today, forests were harvested much more rapidly than they reproduced. Fortunately, attitudes about forest use are changing, and modem forestry practices make it possible to sustain this energy resource. 

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