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The European Commission has established the Eco Management and Auditing Scheme (EMAS) to promote and institutionalize corporate environmental management and environmental audits. This article summarizes a study primarily concerned with the execution of an ecoaudit in a medium-sized furniture enterprise according to the rules of EMAS. Material flow accounting was used to assess and analyze the "gate-to-gate" and "cradle-to-grave" environmental impacts related to the firm's products and activities. A resource management strategy was developed that permits the determination of methods for firm-specific material flow management, product management, and ecological product design to improve environmental performance as seen from the vantage point of resource efficiency.
Firms and dematerialisation
(1999)
Developing a system of sectoral sustainability indicators for the European aluminium industry
(2002)
Transnational corporations' (TNCs) economic operations cover numerous countries and can be diverted between several continents. These units have reached a level of significance, having not only economic, but also social and environmental implications. This justifies that they shall be treated separately as a social phenomenon, when considering strategies for the development towards sustainability. This paper presents the concept of Responsible Corporate Governance (RCG), as a strategy to "govern" TNCs. RCG is suggested as a stakeholder based policy instrument, which aims at allocating responsibilities to societal actors aiming at corporate accountability. RCG recognises that the process of societal change is strongly based on what can be called as bottom up-processes. Learning processes take place through the interaction of the different societal members, which eventually leads to macro changes. Therefore, governing TNCs towards sustainability improvements is considered to be a collective process including all stakeholders. Firstly, the paper places the concept of RCG in the ongoing debate of political modernization based on the fact that society develops overtime and the political system must correspondingly modernize. In this context, political overload developed as a consequence of increased resource interdependencies is explained and as a resolution, network approach is discussed. Secondly, demands on the orientation of the TNCs in terms of accountability and innovative action are brought forward. Here, the paper also lists down corporate elements (stakeholder empowered corporate governance, management and performance evaluation systems, transparency enhancement and accountability verification), which need to be in place to attain an accountable orientation in the society. Following, using an analytical framework, the orientation and capabilities of each societal actor (environmental non-governmental organisations, financial institutions, intergovernmental organisations) to affect improvements in the corporate responsibility elements are investigated and recommendations for their effective orientation are listed.
Towards sustainable production and consumption : preparedness for product service system concept
(2004)
The Wuppertal Institute for Climate, Environment and Energy and the UNEP/Wuppertal Institute Collaborating Centre on Sustainable Consumption and Production (CSCP) set out to analyse Japanese dematerialisation and resource efficiency strategies within the 3R scope and searched for options of enhancing resource effi ciency strategies, commissioned by the German Federal Environment Agency. A further task of the project was to initiate a policy dialogue including stakeholders, academia, politics and Japanese and European environmental experts. The following paper summarises findings from the analyses, the results of the policy dialogues (Experts Workshop, 6 June 2007 and International Conference, 6 November 2007) and draws conclusions for a potential Japanese-European cooperation on the resource efficiency issue.