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Environmental Accounting - Science topic

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 I am looking for papers about how external drivers, internal enablers, and performance measurement have already enabled the Integrated Management of sustainability within and across business functions.  I am particularly interested in environmental, social, and governance performance as constructs for more sustainable business practices.  Thank you in advance for any help with this question.
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A business that doesn't factor in sustainability risks is less successful in several measures, including profitability, growth, and employee retention. By integrating sustainability into your business strategy, you can find success because, rather than in spite, of sustainability.
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I have a list of countries of which I need to know if they have a mandatory law regarding non-financial data disclosure. It would also be great to know the name of the law and since when it is in force. If you know the answer for any of them (especially for the countries that do not publish their laws in English, Spanish or German), it will be greatly appreciated!
Thank you very much!
Country list:
ABU DHABI
ARGENTINA
BAHRAIN
BRAZIL
CANADA
CAYMAN ISLANDS
CHANNEL ISLANDS
CHILE
CHINA
COLOMBIA
DUBAI
EGYPT
HONG KONG
INDIA
INDONESIA
ISRAEL
JAPAN
KAZAKHSTAN
KUWAIT
MALAYSIA
MEXICO
MOROCCO
NEW ZEALAND
NIGERIA
NORWAY
OMAN
PERU
PHILIPPINES
QATAR
RUSSIAN FEDERATION
SAUDI ARABIA
SINGAPORE
SOUTH AFRICA
SOUTH KOREA
SRI LANKA
SWITZERLAND
TAIWAN
THAILAND
TURKEY
UNITED STATES
ZIMBABWE
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The article entitled "Non-financial reporting research and practice: Lessons from the last decade" contains a detailed response to your question. You can find the paper here:
- ResearchGate version:
- journal version:
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For instance, rebound effect is one type of indirect, ecological and detrimental effect illustrating "how an increase in efficiency can generate a higher than expected use of resources" (Figge & Thorpe, 2019)
We qualify as indirect any effect caused by the action and later in time or farther removed in distance, but still reasonably foreseeable by any means (tools) used by the originator (NEPA, 2017).
  • Do you have knowledge of other similar mecanics? In other words, does the litterature define other mecanics of indirect, ecological and detrimental effects?
For instance, carbon leakage describes "a shift of CO2 emissions from a region with emission constraints to an unregulated area" (Naegele & Zaklan, 2019). On antoher scale, burden shifting occurs when considering only parts of the whole life cycle of a product.
  • What makes carbon leakage or life-cycle burden shifting any different?
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What a great discussion! Thanks, Geoffrey for asking that important question! During our project on collaborative consumption, I think it is not an understatement to say that we struggled a lot regarding semantics! While semantic is, after all, just semantic, I think it is, however, very critical in this case.
If the goal is to make sure we move toward a more sustainable direction (and maybe it means giving up on growth), then we need to assess all potential social and environmental impacts and come up with solutions to avoid them. [Note that I omit the economic pillar of sustainability because, as mentioned above, maybe the solutions should be harmful to our current economic system (however, we have to stay cautious as social and economic wellbeing can be correlated (a slow and thoughtful degrowth could enhance our social wellbeing, not so sure about a sudden collapse of our current economic system)]. Then it's a matter of properly accounting for all potential social and environmental impacts including those from what we can call "unforeseeable effect" for now. That's where semantics matter: we need to know what method can properly account for what type of unforeseeable impacts and that implies naming those impacts. This is also important to avoid double counting some of those impacts.
Now, I think there is a bit of confusion in this discussion regarding what a traditional LCA can do. Yes, it can account for burden-shifting (from one life cycle stage to another, or one type of environmental impact to another), but needs more refinements for other types of unforeseeable effects. If we want to account for burden-shifting from environmental to social impacts (think biofuels), then we will need LCSA. If we want to account for impacts occurring outside the LCA product system (i.e., its life cycle, from cradle to grave) we need consequential LCA or hybrid LCA (i.e., input-output & LCA) to account for impacts from the whole economy that our product systems (as we often compare several systems) cause. And like you said if we need to know what impacts occur because the consumer thinks "I stopped eating meat, I am already making an effort to have a more sustainable life, so it's okay, today I can take my car rather than the bus", then we probably need a psychology model in addition to LCA. (And so on with probably most of the other types of unforeseeable effect we can come up with). So yes, we've come a long way with LCA and system thinking, but practically, we are often still far from accounting for everything in our assessments (because it is so complex!). Even when doing hybrid-LCA, which can account for the entire global economy, we are still missing the informal economy (just a few trillion $...). Behaviors may change suddenly (a great example is what's happening currently with covid) and so one psychological mechanism creating impacts may not be valid anymore (if we take the example above in a covid context, "I stopped eating meat, I am already making an effort to have a more sustainable life, I don't commute anymore because I work at home due to covid, so it's okay, I can treat myself and take the plane for a vacation abroad (if travel's allowed!)"). So again, it is extremely difficult to account for all impacts occurring in different scenarios.
There is also some caution to take when talking about the rebound effect. It's not a synonym to backfire, so it does not necessarily negate all the benefits of efficiency improvements. Sometimes a rebound effect can also be positive for the environment (e.g., if a consumer has more money because of a lower electricity bill due to improved thermal insulation, he may decide to spend that gain in purchasing the same number of products but of higher quality, for instance, organic food instead of conventional food, a more durable car or purchase new products but with negative carbon footprints (e.g., purchase trees for their garden)). While I agree that the problem is complex, I am not sure we can just say "rebound effect will always negate all improvements we are trying to make, no matter what we do".
So proper semantics, and identifying possible "unforeseeable effects" when designing new products/solutions (and maybe we would need a better name and a clear and rigorous definition for unforeseeable effects) is I think critical to i) choose proper methods, ii) account for as much potential social and environmental impacts as possible, and iii) avoid double-counting (as two combined methods could be assessing the same impacts (e.g., in the case of hybrid-LCA where most proposed methods have mechanisms to avoid double-counting)). It is also crucial to have semantics properly characterizing each of those unforeseeable effects (e.g., based on their causal mechanisms), again, in order to avoid double-counting! (A change of behavior described by a psychological model and a re-spending effect described by an economic theory may give different explanations of a causal mechanism but account for the same unforeseen effect (and so applying both models at the same time to evaluate impacts would not make sense)).
As for the original question:
-Warm glow (also called moral cleansing, guilt reduction): feeling good about an action believed to be sustainable although it may not actually be the most sustainable one. (Doorn & Kurz 2021)
-Pro-environmental behavior spillover: Maki et al. 2019 provide an elegant and succinct definition: "When people engage in a first pro-environmental behaviour (PEB1; for example, conserving energy at home), are they more or less likely (positive and negative spillover, respectively) to engage in other pro-environmental behaviours (‘PEB2’; for example, conserving water at home)?" (Maki et al., 2019).
-Boomerang effect (I think I have seen it used as a synonym of the rebound effect, thus the importance of proper semantics!): based on subjective norms - where consumers realize that their peers consume more (or behave worse) and begin increasing consumption (or behave worse) (Wynes et al., 2018).
-Rebound effects are sometimes called ripple effects.
-Not strictly an unforeseeable effect but regroup some of the effects identified in psychological studies: self-licensing = the way people feel psychologically licensed to act. The consequence is: people are more likely to behave in ways they can justify easily. (Parguel et al., 2017). (Again, it can relate to the sort of mental balance we have regarding how sustainable are each of our activities ("I can let myself do this because I have done that")).
Hope that helps rather than further muddy the waters.
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Dear academicians ,
I hope you are fine there and I wish your a very and prosper life ahead,
I want your suggestion and guidance to know more about your the experience related to the environmental accounting issues specially collecting the data and the implementation of the environmental policies. we know there are local, national and international policies on environmental issues but to analyze them (to get accounting useful outcome ) we must know how to get the related data. Also it would be great if someone suggest me or proposed any emergent issues or topic that need to be explore in the same field. I will surely added him/her in my research the work.
Regards
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Yes I am real interesting
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Dear Colleagues,
Kindly guide
Suppose we want to calculate the monetary costs of the sediment retention services provided by natural vegetation for providing the clean drinking water supply to people, how to do that?
Regards
Gowhar Meraj
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Thank you very much for this sharing this essential piece of information.'
Sincerely yours
Gowhar Meraj
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How did tobacco and soda companies employ Corporate Social Responsibility? In these industries, has CSR become a greenwashing tool?
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Hello,
Thank you very much for reading recommendations!
Tatiana Garanina The findings of the study by Cai, Jo and Pan (2012) are interesting. Controversial industry managers in the United States regard CSR as important, even though they know their products are unhealthy.
Agostino Vollero I did not know your work. Yesterday I read your research and I will definitely cite it in my next works. Table 1 is very interesting! The research findings have theoretical and managerial implications.
Sudeep Debkuumar I agree with you. Political interests must not come before social interests. These sectors are harmful to people's health.
Thank you Junghoon Park . I will check out the list of papers you suggested to me.
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Regarding ECBM (Enhanced coal bed methane recovery) technology to contain global warming, CO2 is sequestered by coal seams and consequently recovered CH4 for energy use. But CH4 will be burned as an energy source and emit CO2 back into the atmosphere. I would like to see a demonstration of this. There is a theory that if all recovered CH4 was burned, there would be net storage of CO2, but I would like more references on that.
I have couple of documents like that, but not strong references about it: https://static.berkeleyearth.org/memos/fugitive-methane-and-greenhouse-warming.pdf
If anyone can help me, I'd appreciate it!
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It is a complete cycle for sure, but specifically about ECBM technology it doest seem a very clear improvement. Maybe someone could help better if read my text, but it is missing some good references. IPCC didn't give the information I need:
" Negative CO2 balance
Another point of attention that may question the ECBM conception is whether, with the use of the technology, there would be actually a negative balance of CO2 in the atmosphere. The main economic objective of any CBM or ECBM project is the recovery of CH4. By producing more methane (CH4), this when burnt will emit more CO2 into the atmosphere, which is the exact opposite of the environmental goal.
It is estimated that burning 1 ton of CH4 can produce 2.27 tons of CO2, while burn 1 ton of C (the major constituent of coal) can produce 3.67 tons of CO2. In addition, new modern electric generator technologies transform 60% of the thermal energy produced into electricity while more efficient supercritical coal-fired power plants operate with 43% efficiency. Thus, the net result considering the same energy production, the carbon burned from coal produces 2.8 times more carbon dioxide than the methane burned. Although it is an important greenhouse gas, the methane is considered the “cleanest burning fossil fuel”. When compared with other types of hydrocarbon fuel, the combustion of methane is characterised by the release of less carbon dioxide and more heat (I don’t have serious reference about that – Richard Muller).
Ottiger et al. (2006) and Hansen et al. (2017) suggested that if all recovered CH4 were burned, there would be net storage of CO2, based on the CO2 balance and cycle. There would be a potential for a net reduction of greenhouse effect gas emissions from this storage option. The balance based on these calculations would still keep the technology as a CO2 negative emission solution.
Sampath et al. (2017) report that methane is the fuel that emits the least amount of CO2 per unit of energy released. The Global CCS Institute 2018 also refers to the environmental benefits through the burning of methane (considered by them the cleanest of fossil fuels) to meet energy demand, and not through the burning of carbon-rich fuels such as coal.
According to Sloss (2015), ECBM projects can be carried out before coal mining, sometimes as part of site safety requirements and sometimes as a means of harnessing this gaseous energy before moving to traditional coal mining methods.
CH4 is a powerful greenhouse gas in which its release should be avoided. However, according to Sloss (2015), at ECBM this gas would be collected under control. This would enable a global reduction in greenhouse gas emissions, together with an improvement in mine safety (US EPA 2015).
This is certainly one of the most important points of attention in the conception of the ECBM project in order not to generate an environmental contradiction."
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Do you think that GRI indicators (www.globalreporting.org) will become the international standards of non-financial reporting?
These indicators are most detailed in terms of defining nonfinancial reporting on ecology, social responsibility and economics.
What is the share of accounting information (especially environmental accounting) in non-financial reporting?
Do you have any articles on this topic to share with me?
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Yes absolutely! Because it will harmonize the reporting
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To apply discount rate on natural resource valuation/ecosystem services valuation has become debate among the researchers, many researchers are in the opinion that discount rate should be applied on natural resources valuation.
I want to know,
  1. What is a discount rate and which equation is used for discount rate?
  2. What is the difference between discount rate and interest rate
  3. How to put discount rate on the values of ecosystem services ?
Key words: Economics, valuation, discount rate, discounting, interest rate, ecosystem services, natural resources.
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There is an idea that Sustainability is about intragenerational and intraregional equity. That implies that the discount rate must be the same everywhere, and everywhen.
There are aspects of the ecosystem that can not be replaced by any means, that humans are reliant on. Sunlight, for example - we can't replace it with anything else to do what it does for us. We can substitute it in very small cases, in highly limited ways, but we can't even replace all of the sunlight stored in our food crops, let alone the rest of the solar energy reaching the planet.
Photosynthesis, gravity, biodiversity, weather, etc. are all in the same class of aspects. For all of these (and many more), there must be no discount rate - these are always equally important. I would argue that because these have a discount rate of 0, then all ecological discount rates must be 0 as well. Which means the math that is used by economists doesn't work ecologically.
Instead, one would have to assume that the duration of 'forever' is much, much longer than human timescales, and the difference of beginning a time series in 5 years vs beginning the time series today is insignificant.
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I need your perfect answer to support my artical
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E-Accounting is new development in field of accounting . It means all your transactions will record in online server just like website. In E-Accounting the accountant and employer both feel satisfaction because , this is cheep and without software defaults or failure .
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Can someone help me with litreature on environmental accounting as it relates to green efforts of companies and its impact on performance?
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The following articles can be of immense help for your literature review:
Al-Tuwajiri, S. A., Christensen, T., & Hughes, K.E.,(2004), “The Relationship among Environmental Disclosure, Environmental Performance and Economic Performance; A Simultaneous Equation Approach”, Accounting Organization and Society, pp.447-471.
Deegan, C. (2002), “The Legitimizing Effect of Social and Environmental Disclosures: A Theoretical Foundation”, Accounting, Auditing and Accountability Journal, Vol. 15 No 3, pp. 282 -311.
Adediran,S.A., & Alade ,S.O. (2013), “The Impact of Environmental Accounting on Corporate Performance in Nigeria”,  An European Journal of Business and Management, Vol. 5 No. 23, pp.141-151
Beredugo,S., & Mefor,I. (2012), “The Impact of Environmental Accounting and Reporting on Sustainable Development in Nigeria”. Research Journal of Finance and Accounting, Vol. 3 No. 7, pp. 55-63.
Daniel ,M. (2013), “Environment Accounting and Firm Profitability; An Empirical Analysis of selected Firms in Bombay Stock Exchange, India”, International Journal of Humanities and Social Science, Vol. 3 No. 8, pp. 248-255.
Debnath, S., Bose, S.K., & Dhalla, R.S. (2011), “Environmental Management Accounting: An Overview of its Methodological Development”, International Journal of Business Insights & Transformation Data, Vol. 5 No. 1, pp.44-57.
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accounting researchers 
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Daer Ohoud Environmental and economic issues are addressed together within the framework of environmental accounting but represent only two pillars of sustainable development. The concept of sustainable development is equivalent to the concept of well-being, which requires the recognition that humankind must coexist within the limits of available resources and determinants of its potential. Sustainable development is defined as encompassing three main pillars of economic, environmental and social. For example employment, culture and civilization, in a manner that directs the needs of present and future human beings and without guaranteeing the viability of natural land systems on which we depend on growth and life.
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environmental accounting
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I recommend an old but goodie for an orthodox approach. Dixon. 1994. Economic Analysis of Environmental Impacts. World Bank. Earthscan. p.210. 
From a heterodox perspective, Healy et al. 2013. Ecological Economics from the ground up. Routledge, UK, p.556 
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Are there web sites, institutions or any ways helping me to generate this system?
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Thank you very much
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Dear colleagues & friends in RG,
Thank you very much for your opinions in advance!
What is today environmental accounting? Your opinions will help for  the near future!
Estimation and accounting for the costs of environmental impacts given through positive and negative effects is a rapidly evolving area of management. However, much greater input from ecological and environmental scientists and considerable research are both needed to improve the quality of these cost estimates. Although in its infancy, environmental accounting is increasingly recognized as essential, and as more resources are devoted to this aspect of accounting, it will become a more powerful and effective tool to improve policy development, and consumer decision-making.
Thank you very much for opinion in advance again!
Regards,
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Dear Colleagues,
Good Day,
Definition
Use of traditional accounting- and finance principles to compute the environmental costs of commercial and industrial decisions.
"Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries(among other things, the National Accounts produce the estimates of Gross Domestic Product otherwise known as GDP).
Environmental accounting is a field that identifies resource use, measures and communicates costs of a company’s or national economic impact on the environment. Costs include costs to clean up or remediate contaminated sites, environmental fines, penalties and taxes, purchase of pollution prevention technologies and waste management costs.
An environmental accounting system consists of environmentally differentiated conventional accounting and ecological accounting. Environmentally differentiated accounting measures effects of the natural environment on a company in monetary terms. Ecological accounting measures the influence a company has on the environment, but in physical measurements."
Please, see the link for more detail information...
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If an ecosystem account is a set of comprehensive and coherent information with links to economic accounts, there are few guidelines. I posed a "research in progress" paper that suggests one approach. I'd be interested in hearing about others.
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Hi Micheal, you might wish to check 
European Commission, Organisation for Economic Co-operation and Development,
      United Nations and World Bank (2013), System of Environmental-Economic
      Accounting 2012, Experimental Ecosystem Accounting. Online:
      http://unstats.un.org/unsd/envaccounting/eea_white_cover.pdf. My critique (in the previous answer) refers to this publication).
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Need to clarify the classification of costs based on environmental activities for eg. Recycling process
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This would depend on the nature and purpose of the transaction.
General CSR spending would probably be recognized in profit or loss. Although IAS 1 does not specifically require separate disclosure, this could be justified if the amounts are material (and by taking into account relevant integrated reporting frameworks).
It is also possible that these costs form part of plant and equipment, inventory or intangible assets depending on the business model and the nature and purpose of the expenditure. For example, proceeds from recycled material could be included in the cost of self-constructed plant (see IAS 16). Costs incurred to develop new recycling techniques could qualify for capitalization as intangible assets (see IAS 38)  For any company in the recycling business, the costs are  likely to be included in the cost of inventory and recognized in profit or loss when the inventory is sold.
Some environmental initiatives are more complex. For example, contacts linked to an environmental index could be derivatives and would accounted for as financial instrument according to the relevant accounting standard (for example IAS 39 or IFRS 9).  
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Could you refer me some studies on relationship between environmental accounting and information tecnologies?
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Dear Cengiz,
I allow myself to answer by way of pointing to some of my recent publications that present results from a 20 month ethnography in a Fortune 50 multinational's CSR unit. The focus of my work is the exploration of how environmental accounting is shaped by data practices and data practitioners.
I hope my work offers some helpful provocations - grounded in the lived reality of carbon accounting.
Kind regards,
Ingmar
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I am seeking a simulation program that can adequately account for qualitative benefits such as reputation, social value, corporate citizenship, environmental accountability, etc., as outcomes of the strategy-making process.  
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Thomas,
Did you find one that work?
I'm feeling adventurous this semester and might try this one
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I wish to know other point of view regarding the PEF, Product Environmental Footprint, and its applicability in companies. Off course, when PEF will be more than a "pilot project" or when the study phase will be finished, this could be another tool that could be quite easily applied for companies too, but my doubt is: PEF will be simply another environmental accounting system to be added to those already present? (like green label, EMAS, EPD, organic certification, environmental management tools, and so on...finally all the ways to comunicate to the market the link between products and environment). If this it's true, PEF, from my point of view, is nothing new, maybe it is more robust, clear, correct, complete, ot whatever you want....but from the consumers point of view.... it is just another tools that must explained...by highlighting the differences between all the other. In my opinion, companies, and the market, need "lean" management tools in order to obtain 2 goals: internally improve the process by finding the hot spots to be improved and externally comunicate all the efforts spent for a better environmental performance. Off course, already exist some practical tool to reach these objectives (LCA, green label, and so on)....but, in my opinion, there's still confusion because there are too many tools around a single topic
I wonder: PEF, what do you think about it? It could reach the objectives above mentionedin practice? Personally....I wonder if another tool quite close to a label could be helpfull...
Thanks to everyone who'll spend time to answer.
Luca Chiusano
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Dear Luca,
my view is that PEF is a great tool that companies and organizations may use to gain awareness about the environmental impacts of products, but also services and policies.
Going back to the case of a "physical" products being assessed, examples of situation in which PEF plays a big role is within the decision making on green procurement (where your product components are being grown and what is their impacts, as per mentioned by Peter above).
On top of that, you can easily guess that PEF can be used as a decision support tool for eco-design applications, as it allows the comparison of different product configurations (e.g., in terms of raw material selection) and allows you to see the environmental impacts for each of them. 
However, the EU Guidance report for the implementation of the EU PEF (see link below) pointed out some drawbacks on PEF analyses at their current state.
In fact, there are some issues about the consistency of PEF studies applied to different products delivering the same function, as you have to make sure that the analyses have been done by considering the same assumptions, measurements and calculations procedure, in order for the results to be claimed comparable. 
Also the relevance of the life-cycle stages, processes and impacts being assessed might be questioned sometimes.
On trying to solve these issues, research & policy makers are right now aiming at defining Product Environmental Footprint Category Rules (PEFCR). 
Things I discussed here and much more can be found in the EU Guidance report I posted!
Very best regards
Ilaria 
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Necessarily known; that international standards of accounting and auditing are issued without taking into account; internal environmental requirements of the States, on the basis that it is difficult to achieve environmental compatibility between countries; therefore, each state must take into account their own environmental conditions.
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 I want to add some comments ,now plus to IAS International Financial Reporting standards are their 15 standards to achieve environmental compatibility between countries and to be standards for all countries over the world.
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e.g., production process emission data based on US Environmental Protection Agency (EPA).
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Data availability is one of the biggest problems on LCA so very often practitioners have to use "proxy" data. The main problem with proxies is that your result will have a huge uncertainty and probably will be not representative. A approach would be to identify the contributions to impact and to variation. This will show you which are the most important processes. With this information you can try to characterize the data based on your local data. This is still a proxy but your veriablity and ucnertaitny will be known if not reduced. If you can, try to get ecoinvent 3, this database have the option of getting global values, which can be used with a know level of certainty. 
E
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I need any things about this topic please 
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One approach is the calculation of the ecological footprint within the Happy Planet Index: http://www.happyplanetindex.org/data/ 
All developing countries are included and the index is the only one to finding something positive in developing countries.
Footprint is one of the only operationalizations of environmental accounting. Another approach is the Dow Jones Sustainabilty Index, but it is only focussed on companies in stocks which do not occur in developing countries.
Finally nobody is considering the great environmental performance of many developing countries due to reclaiming human rights, rule of law and democracy. But the world may need environmental performance harder than gay marriages and think-tank blogs.
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I am trying to calculate a natural capital indicator at region scale (first administrative level i.e. province, department, region, state, etc. according to the country) in Latin America. Can you suggest literature or reference methods?
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Check out the System of environmental-economic Accounts (United Nations et al.1993, revised but less clear on the scope of natural capita: 2012). For a rough global application see Bartelmus, P., 2009. The cost of natural capital consumption: accounting for a sustainable world economy. Ecol. Econ. 68, 1850–1857.
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Due to solid waste dumping yard, how many possibilities are there to affect the groundwater table to its nearby area. Why do we test the water pollution to the surrounding area due to dump yard?
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Attached is our state's sample protocol for sampling groundwater.  It requires monitoring wells at the periphery to sample.
You'll need to go through each section to understand what is required to get valid data.
Selecting the parameters you want to sample for depends on what the local concerns are. There's other literature out there for the constituents of Leachate (water that leaches contaminants from waste).
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I want to investigate the relationship between environmental performance and environmental disclosures of the companies.
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Hi, i guess a good place to visit are the regulating agencies in each State. In lagos for instance, the Lagos State Environmental Protection Agency (LASEPA) is very active in environemtall monitoring and enforcement. They have reliable data you might be able to access. The Ministry of Environment is also a good resource.
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As I want to have a research on Environmental Flow of Iran's rivers, I need information to overcome presenting best method for estimating environmental flow, so I would be happy if anyone help me about it.
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Have a look at Physical Habitat Simulation System (PHABSIM). The concept of this software (1D model for estimating ecological flow (which is actually the important aspect of the environmental flow such as cases where you need to estimate the flow requirement downstream of a dam). The concept is to provide adequate ecological (environmental) flow.
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I’m looking in particular for analyses and/or simulations made using standard public flows statistics (OECD-DAC CRS and Rio Markers) and/or other adapted standard methods (like the IATI one), and/or other approaches.
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Hello: I'm not working exactly on this topic, but it seems very interesting. I would like to receive more info about this. Kinfd regards
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My research led me to conclude that environmental information is useful for decision making but it is not presented in a way unifome in the financial reports of listed companies. I want to study the rules of presentation of environmental information in financial reports and see the main types of information that are broadcast environnemtales. Where can I find documentation about this?
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There are some experiencies of regulation of environmental issues in financial reports as Spain. You can find more info (in Spanish) via Google writing "Resolucion ICAC 2002 medio ambiente". Also the European Union has a recommendation about this (in the European languagues, like English and French). Write on Google "Commission issues Recommendation on environmental issues in companies' annual accounts and reports".