摘要:

AbstractMuch as Total Quality Management (TQM) has helped companies decrease waste and enhance value, environmental accounting offers an approach and a suite of tools that can help organizations improve both environmental quality and bottom‐line business performance. Its focus is to bridge the world of finance and economics with the world of environmental management. Companies in all sectors have discovered that they can increase profits by meeting and even surpassing environmental regulations. Through environmental accounting, companies can discover more of these opportunities and, ideally, bring environmental concerns earlier into planning, decision making, and operations. This article introduces environmental accounting and some basic principles that should guide organizations' thinking on environmental accounting and environmental accounting systems. It also describes several different objectives for environmental accounting that imply different requirements and orientations. Although the focus of this article is on environmental accounting as an aspect of forward‐looking management and decision making in companies, much of the discussion applies to nonprofits and government units as w

ISSN:1088-1913    

DOI:10.1002/tqem.3310050302

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractTwo of the most frequently heard questions from environmental managers are “What should my company do about ISO 14000?” and “How can I use computer systems to reduce my staff's paperwork burden?” There are experts available to answer each of these questions, but thus far there has been little attention paid to how the two intersect and reinforce each other. This article explores this intersection and helps environmental managers implement information systems that have lasting value and, at the same time, support the ISO 14000

ISSN:1088-1913    

DOI:10.1002/tqem.3310050303

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractProducts or product lines (portfolio items) are often ranked and classified according to their market growth and profitability potentials. Such ranking does not typically address the potential for posing health and environmental risks, nor does it formally consider the current or future regulatory climate or the customer/consumer perception of the product. This article describes a product screening procedure—Health and Environmental Regulatory (HER) Index—that addresses all of the above issues in a qualitative to semiquantitative manner. For each of the eight products addressed during the development of this procedure, we reviewed three subsystems along the product life cycle—manufacturing, distribution, and the customer/consumer. We posed a series of questions and qualitatively scored each one based on relationships among portfolio items and overall corporate, industry, and regulatory benchmarks. Using these results, we developed a product score or index. The multidisciplinary project team provided expert input and a reality check on the results. We have found the HER Index to be a potentially important tool for product risk ranking and priority setting for environmental, health, and safety resource allocation and of significant use in Responsible Care product stewar

ISSN:1088-1913    

DOI:10.1002/tqem.3310050304

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractLawrence Livermore National Laboratory (LLNL), one of the nation's three national security laboratories, is initiating a major research effort in industrial ecology with the goal of increasing the economic and environmental efficiency of the U.S. and global economies. Closer to home, ongoing efforts to reduce LLNL's environmental impact on the surrounding community provide an example of how the environmental efficiency of a major research facility can be systematically improved. In the late 1980s, LLNL initiated its waste minimization and pollution prevention program, changing its focus from end‐of‐pipe waste management to a proactive and preventive strategy—total quality environmental management (TQEM). LLNL's success in integrating pollution prevention with R&D and operational activities is well illustrated by the waste reduction and energy and water conservation accomplishments described in this article. LLNL represents a model of how industrial ecology, design for environment, and pollution prevention can be incorporated into a comprehensive R&D and operational program. This article describes LLNL's developing industrial ecology program, gives some specific technical accomplishments that have application to many industrial facilities, and presents a case study of TQEM at LLNL's remote experimental test facility, Site 300. The integration of TQEM philosophy with LLNL's scientific capabilities holds much promise for new ideas and creative solutions to national and international industrial ecology con

ISSN:1088-1913    

DOI:10.1002/tqem.3310050305

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractIn 1995 the authors spent a considerable amount of time conducting audits and audit training classes all over the world. In rolling out Colgate‐Palmolive's reengineered environmental audit program, they coupled a two‐day training program with a three‐day audit. Whether in Asia‐Pacific, South America, Europe, or the United States, auditors, especially those newly trained, always seemed to fall into the same traps time and again. In order to facilitate the learning process, the authors prepared a list of 20 tips to use at the beginning and end of all training programs and audits. In this article, the authors share the 20 “golden rules” to help all auditors improve the quality of t

ISSN:1088-1913    

DOI:10.1002/tqem.3310050306

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractIn order to integrate environmental, health, and safety (EHS) programs into mainstream business management, EHS managers must measure the success of their strategies. This article presents techniques and samples for both quantitative measurement (EHS results) and qualitative measurement (progress toward implementation). It also provides a case study of measurement at the Perkin‐Elmer Corporation, which has achieved notable successes with straightforward measurement approaches. Performance measurement systems can make the difference between an EHS program that rewards stakeholders for hard work, and one that fades and frustrate

ISSN:1088-1913    

DOI:10.1002/tqem.3310050307

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractThe private‐sector marketplace has identified the reengineering of the structure and management of the supply chain as a great untapped business opportunity. In traditional supply chains poorly structured operational and financial decision making institutionalized the poor management of material resources. This nonoptimized management process results in the generation of impaired material resources, which leads to solid and hazardous waste, as well as additional operating costs throughout the supply chain.The way in which the marketplace is addressing the issue of impaired material resources is by transferring the ownership and liability of impaired resources from the customer back to the supplier. The marketplace is also implicitly saying that the supplier must redesign its products to eliminate/minimize waste, or if the supplier fails to accomplish this goal, the supplier will be forced to absorb the costs associated with managing impaired material resources. The ramifications of this change are truly of historical proportions. The utility of a material resource to create wealth has throughout the centuries almost always required its ownership. Ownership has also denoted that the owner accept any liabilities created by the material resource. This is now all about to change.To support this change, a vastly expanded infrastructure and new management systems will have to be developed. This article shows how to manage the supply chain and impaired material resources. The new system that will operationally and financially manage these changes as well as create new organizational decision‐making drivers is Reverse Logistics Management (R

ISSN:1088-1913    

DOI:10.1002/tqem.3310050308

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractCorporate America will spend $52.2 billion on formal training in 1995,1of which 72 percent will be spent on training staff salaries. The classroom has been the main training format for decades. Within the last decade, however, training videos and audio tapes have captured some of the training market. However, none of these tools has the capability to be as effective as interactive multimedia training.Computer‐based interactive multimedia training (IMT) is emerging as a powerful tool in the training field. The ability to provide consistent delivery on a timely basis without impacting work schedules makes this tool very attractive. Although IMT is not a solution to all training problems, it has been shown to increase the effectiveness of training significantly when used appropriately. This article introduces the concept of IMT and its application to TQE

ISSN:1088-1913    

DOI:10.1002/tqem.3310050309

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractWeyerhaeuser is one of the largest forest products companies in the world, with extensive business holdings in timberland, pulp, paper, packaging, recycling, wood products, and real estate. Process chemical management issues of its major manufacturing pollutants have been continually addressed at its 200 locations throughout North America. Still, the company needed to expand its management focus to the cleaners, paints, and other chemical‐based supplies that it used. This article describes how Weyerhaeuser initiated a corporate‐wide chemical management program, secured senior management backing and funding, and is now in the midst of achieving broad‐based employee buy‐in for full impleme

ISSN:1088-1913    

DOI:10.1002/tqem.3310050310

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractEcological economic thinking leads us to conclude that instead of being mesmerized into inaction by scientific uncertainty over our future, we should acknowledge uncertainty as a fundamental part of the system. We must develop better methods to model and value ecological goals and services and devise policies to translate those values into appropriate incentives. If we continue to segregate ecology and economics, we are courting disaster.

ISSN:1088-1913    

DOI:10.1002/tqem.3310050311

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY