Skip Navigation Links
Journal of Environmental Accounting and Management
António Mendes Lopes (editor), Jiazhong Zhang(editor)
António Mendes Lopes (editor)

University of Porto, Portugal

Email: aml@fe.up.pt

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email: jzzhang@mail.xjtu.edu.cn


Assessing Footwear Factories Under Emergy And Material Flow Accounting Tools After Implementing Cleaner Production Practices

Journal of Environmental Accounting and Management 7(4) (2019) 429--448 | DOI:10.5890/JEAM.2019.12.006

Raquel R. Janot Pacheco$^{1}$, Cecília M.V.B. Almeida$^{1}$, Feni Agostinho$^{1}$,$^{2}$, Fábio Sevegnani$^{1}$, Biagio F. Giannetti$^{1}$,$^{2}$, Gengyuan Liu$^{2}$

$^{1}$ Post-graduation Program in Production Engineering, Paulista University, Rua Doutor Bacelar 1212, 04026002, Sao Paulo, Brazil

$^{2}$ State Key Joint Laboratory of Environment Simulation and Pollution Control, School of Environment, Beijing Normal University, Beijing 100875, China

Download Full Text PDF

 

Abstract

Strategies have been developed in the last decades to improve the sustainability of produced goods, including cleaner production (CP) as an important approach in identifying problems and propose alternatives for improvement under a holistic perspective. Nova Serrana city, located at Minas Gerais state, Brazil, has a footwear cluster considered fundamental for the regional socioeconomic development. However, the production is still based on outdated management techniques that make it economically noncompetitive and cause high load on the natural environment, which claims for studies supporting decisions towards higher sustainability. This work aims to discuss about the results obtained after applying the CP approach in three footwear factories located in Nova Serrana city. Additionally, the factories are assessed under emergy (with an “m”) and material flow accounting tools. Results show that CP was helpful in identifying opportunities for improvement related to better management that is usually easy and cheap to be achieved, including employee training, updating internal control of material storages, reusing scrap materials, and redesigning the procedure of synthetic leather cutting. The indicators obtained from the used environmental accounting tools suggest two approaches for a decision: (i) when pursuing sustainability under a global perspective, footwear factory C should be promoted since it causes lower load on the upstream processes by demanding lower emergy (3.8 E18 sej/yr), abiotic, water and air resources (1.13 E6 kg/yr, 3.66 E7 kg/yr, and 3.82 E5 kg/yr respectively); (ii) when pursuing sustainability by considering socioeconomic short to medium needs, footwear factory B should be promoted since it has higher efficiency in producing footwear (4.03E13 sej/kg for emergy demand, 10.64 kg/kg for abiotic, 319.09 kg/kg for water and 3.96 kg/kg for air). This work contributes with practical basis for the environmental accounting and management of footwear enterprises providing important subsides for decisions.

Acknowledgments

The authors wish to thank the Vice-Reitoria de Pós-graduação da Universidade Paulista (UNIP). FA recognizes the support from CNPq Brasil (proc. 307422/2015-1). BFG and FA thanks to the Beijing Normal University for the National High-end Foreign Experts Recruitment Program in China. We would like to thank the anonymous reviewers for their very helpful comments and suggestions, which did improve the manuscript.

References

  1. [1]  Agostinho, F., Bertaglia, A.B.B., Almeida, C.M.V.B., and Giannetti, B.F. (2015), Influence of cellulase enzyme production on the energetic–environmental performance of lignocellulosic ethanol, Ecological Modelling, 315, 46-56.
  2. [2]  Almeida, C.M.V.B., Sevegnani, F., Agostinho, F., Liu, G.Y., Yang, Z.F., Coscieme, L., and Giannetti, B.F. (2018), Accounting for the benefits of technology change: Replacing a zin-coating process by a water-based organo-metallic coating process, Journal of Cleaner Production, 174, 170-176.
  3. [3]  Almeida, C.M.V.B., Rodrigues, A.J.M., Agostinho, F., and Giannetti, B.F. (2017), Material Selection for environmental responsibility: the case of soft drinks packaging in Brazil, Journal of Cleaner Production, 142, 173-179.
  4. [4]  Almeida, C.M.V.B., Madureira, M.A., Bonilla, S.H., and Giannetti, B.F. (2013), Assessing the replacement of lead in solders: effects on resource use and human health, Journal of Cleaner Production, 47, 457-464.
  5. [5]  Almeida, C.M.V.B., Rodrigues, A.J.M., Bonilla, S.H., and Giannetti, B.F. (2010), Emergy as a tool for Ecodesign: evaluating materials selection for beverage packages in Brazil, Journal of Cleaner Production, 18, 32-43.
  6. [6]  Almeida, C.M.V.B., Barrella, F.A. and Giannetti, B.F. (2007), Emergetic ternary diagrams: five examples for application in environmental accounting for decision-making, Journal of Cleaner Production, 15, 63-74.
  7. [7]  Brazilian Footwear Industry Association (2016), Annual Report “Abicalçados”, available at http://www.abicalcados.com.br/, accessed on August 8th 2018.
  8. [8]  Brown, M.T. and Ulgiati, S. (2016), Assessing the global environmental sources driving the geobiosphere: A revised emergy baseline, Ecological Modelling 339, 126-132.
  9. [9]  Brown, M.T. and Herendeen, R.A. (1996), Embodied energy analysis and EMERGY analysis: a comparative view, Ecological Economics 19, 219-235.
  10. [10]  Buranakarn, V. (1998), Evaluation of Recycling and Reuse of Building Materials Using the Emergy Analysis Method, Doctoral Dissertation, College of Architeture, University of Florida, Gainesville.
  11. [11]  Campbell, E. (2015), Emergy Analysis of EmergingMethods of Fossil Fuel Production, Ecological Modelling, 315, 57-68.
  12. [12]  Cheah, L., Ciceri, N.D., Olivetti, E.,Matsumura, S., Forterre, D., Roth, R., and Kirchain, R. (2013),Manufacturing-focused Emissions Reductions in Footwear Production, Journal of Cleaner Production, 44, 18-29.
  13. [13]  Cuadra, M. and Rydberg, T. (2006), Emergy evaluation on the production, processing export of coffee in Nicaragua, Ecological Modelling, 196, 421-433.
  14. [14]  Demetrio, F. (2011), Avaliação de Sustentabilidade Ambiental do Brasil com a Contabilidade em Emergia. Doctoral Dissertation, Paulista University, Brazil. Available at http://www.advancesincleanerproduction.net/papers/dissertations/demetrio fjc.pdf, accessed on February 6th 2018.
  15. [15]  Giannetti, B.F., Silva, C.C., Agostinho, F., and Almeida, C.M.V.B. (2016), Emergy evaluation of Domestic Wastewater Treatments: The role of Energy and Materials Consumption and Carbon Emissions, Journal of Environmental Accounting and Management, 3, 316-338.
  16. [16]  Giannetti, B.F., Agostinho, F., Moraes, L.C., Almeida, C.M.V.B. and Ulgiati, S. (2015), Multicriteria cost–benefit assessment of tannery production: The need for breakthrough process alternatives beyond conventional technology optimization, Environmental Impact Assessment Review, 54, 22-38.
  17. [17]  Giannetti, B.F., Bonilla, S.H., Silva, I.R., and Almeida, C.M.V.B. (2013), An emergy-based evaluation of a reverse logistics network for steel recycling, Journal of Cleaner Production, 46, 48-57.
  18. [18]  Giannetti, B.F., Almeida, C.M.V.B., Agostinho, F., Bonilla, S.H., and Ulgiati, S. (2013), Primary evidences on the robustness of environmental accounting from emergy, Journal of Environmental Accounting and Management, 1, 203-212.
  19. [19]  Giannetti, B.F., Almeida, C.M.V.B., and Bonilla, S.H. (2010), Comparing emergy accounting with well-known sustainability metrics: the case of southern cone common market, Mercosur, Energy Policy, 38, 3518-3526.
  20. [20]  Giannetti, B.F., Bonilla, S.H., Silva, I.R., and Almeida, C.M.V.B. (2008), Cleaner Production Practices in a Medium Size Gold-plated Jewelry Company in Brazil: When Litle Changes Make the Difference, Journal of Cleaner Production, 16, 1106-1117.
  21. [21]  Herva, M., Franco, A., Carrasco, E.F., and Roca, E. (2011a), Review of corporate environmental indicators, Journal of Cleaner Production, 19, 1687-1699.
  22. [22]  Herva, M., Alvarez, A., and Roca, E. (2011b), Sustainable and Safe Design of Footwear Integrating Ecological Footprint and Risk Criteria, Journal of Hazardous Materials, 192, 1876-1881.
  23. [23]  Lee, M.J. and Rahimifard, S. (2012), An Air-based Automated Material Recycling System for Postconsumer Footwear Products, Resources, Conservation and Recycling, 69, 90-99.
  24. [24]  Liedtke, C., Ritthoff, M., and Rohn H. (2002), Calculating MIPS - Resource productivity of products and services, Wuppertal Institute for Climate, Environment and Energy.
  25. [25]  Liu, Z., Geng, Y., Wang, H., Sun, L., Ma, Z., Tian, X., and Yu, X. (2015), Emergy-based Comparative Analysis of Energy Intensity in different Industrial Systems, Environmental Science and Pollution Research, 22, 18687-18698.
  26. [26]  Mikulčić H., Cabezas, H., Vujanović, M., and Duić, N. (2016), Environmental Assessment of Different Cement Manufactoring Processes based on Emergy and Ecological Footprint Analysis, Journal of Cleaner Production, 130, 213-221.
  27. [27]  Odum, H.T. (2001), Simulating emergy and materials in hierarchical steps. In: Brown, M.T. (Ed.), Emergy Synthesis: Theory and Applications of the EmergyMethodology. Proceedings of the InternationalWorkshop on Emergy and Energy Quality. Center for Environmental Policy, Univ. of Florida, Gainesville.
  28. [28]  Odum, H.T. (1996), Environmental Accounting. Emergy and Environmental decision making, John Wiley & Sons, NY.
  29. [29]  Pan, H., Zhang, X.,Wu, J. Zhang, Y., Lin, L., Yang, G., Deng, S., Li, L., Yu, X., Qi, H., and Peng, H. (2016), Sustainability Evaluation of a Steel Production System in China based on Emergy, Journal of Cleaner Production, 112, 1498-1509.
  30. [30]  Staikos, T. and Rahimifard, S. (2007), Post-consumerWaste Management Issues in the Footwear Industry, Proceedings of the Institution of Mechanical Engineers, Part B, Journal of Engineering Manufacture, 221, 363-368.
  31. [31]  Sustainable Apparel Coalition. Available at https://apparelcoalition.org/, accessed on August 8th 2018.
  32. [32]  Ulgiati, S. and Brown, M.T. (2014), Labor and services as information carriers in emergy-LCA accounting, Journal of Environmental Accounting and Management, 2, 163-170.
  33. [33]  UNEP (2006), United Nations Environment Program, Applying Cleaner Production to Multilateral Environmental Agreements, Global Status Report. Available at http://www.unep.fr/shared/publications/pdf/DTIx0899xPA-ApplyingMEA.pdf, accessed on August 8th 2018.
  34. [34]  World Footwear Annual Report (2014), available at https://www.worldfootwear.com/, accessed on August 8th 2018.
  35. [35]  Wuppertal Institute for Climate (2014), Material intensity of materials, fuels, transport services, food, Wuppertal Institute for Climate, Environment and Energy. Available at https://wupperinst.org/uploads/tx wupperinst/MIT 2014.pdf, accessed on August 8th 2018.