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Erschienen in:
2009 | OriginalPaper | Buchkapitel
Environmentally Relevant Equipment
Erschienen in: Environmental and Material Flow Cost Accounting
Verlag: Springer Netherlands
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Chapter 5 describes the different types of environmentally relevant equipment, which is often the first step when conducting an EMA assessment. The term “equipment” may comprise a single machine or an entire production hall, but the assessment is best performed on a cost center level. In order to provide the necessary data for investment appraisal, actually three categories of environmentally relevant equipment should be distinguished:
End-of-pipe equipment for treatment of waste and emissions
Integrated cleaner technologies which prevent emissions at source
Scrap producing equipment and energy conversion losses
The different approaches of IFAC, UN DSD and UNIDO in opposition to SEEA and CEPA regarding the inclusion of cleaner technologies and integrated prevention are highlighted.