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Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method

Abstract : This paper presents a method to evaluate the efficiency of industrial processes in comparison with, or to validate, best available techniques (BAT). The approach can be used as decision support in applying environmental regulations as well as to put in place an environmental management accounting system. The European Directive 96/61/EC 24 September 1996 on integrated pollution prevention and control (IPPC) integrates environmental protection by a process of licensing all industrial activities at the European level. The objective of this directive is to reach a coherent level of environmental performance through the use of BAT. Twelve considerations are given in Appendix IV of the IPPC directive for BAT selection which was adopted as French environmental regulations. Since these complicated concepts were put into practice some type of decision aid or support is necessary for the industries concerned. To clarify the meaning of each aspect and to better evaluate techniques, a study was carried out based on a questionnaire. This endeavour gave rise to a selection method. The results show a possible lack of homogeneity and inaccuracy in the considerations of the IPPC directive. The study also established seven objectives to be taken into account when selecting the BAT. For each objective, criteria, indicators and measurement parameters were determined. Finally, the suggested method could be used to assess relevant options for the continuous improvement of BAT or cleaner production implementation.
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Submitted on : Wednesday, February 4, 2009 - 5:39:19 PM
Last modification on : Wednesday, June 24, 2020 - 4:18:31 PM



Valérie Laforest. Applying Best Available Techniques in Environmental Management Accounting: From the Definition to an Assessment Method. Environmental Management Accounting for Cleaner Production, Springer Netherlands, p 29-47, 2008, Eco-Efficiency in Industry and Science Volume 24, ⟨10.1007/978-1-4020-8913-8⟩. ⟨emse-00358896⟩



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