Integration of environmental impacts and external costs into Material Flow Cost Accounting – How can LCA results be used for identifying efficiency potentials?

Description

The main target of the presentation is to examine the linkage of the both environmental management accounting tools material flow cost accounting (MFCA) and life cycle assessment (LCA) and to analyse how reasonable an integration of external costs into MFCA is. Based on a short description of the MFCA, commonalities and differences as well as common starting points are presented. Two approaches to integrate MFCA and LCA (material flow impact accounting which includes an impact-oriented assessment of material flows and the integration of life cycle-oriented external costs) are developed as well as their method, advantages and major challenges are analysed.

Period	25 Sept 2013
Event title	Ökobilanz-Werkstatt 2013
Event type	Conference
Location	AustriaShow on map