Background. Research design. Research design

Transcription

1 Background Accountability in the Value Chain: Product as a Tool for Measuring, Managing and Communicating CSR Performance Christofer Skaar Anchored in a research string on accountability in Norwegian industry accounting (corporate level) (EPD) (product level) Perceived need Document environmental and social performance of products Integrate environmental and social reporting at product level Objective and trustworthy reporting of information Applicable for SME Initial research toolboxes Industrial ecology Corporate Social Responsibility Systems engineering Chriostofer Skaar Jan 0 [: context: sustainability and sustainable developement] [: context: sustainability and sustainable developement] [: concepts] [: analytical framework] [: construct] [: tools] [: publications] Skaar & Jørgensen (0). Integrating Human [: concepts] [: analytical framework] [: construct] [: tools] [: publications] Skaar & Jørgensen (0). Integrating Human Q Fet, A. M., & Skaar, C. (00). Bedriftenes Q Fet, A. M., & Skaar, C. (00). Bedriftenes Q Q Skaar, C. & Fet, A.M. (0). Accountability in the Value Chain: From Corporate Social Responsibility and (online first). Policy, (), industry. In applications: Results from COST Action 0 (pp.8-): AENOR. 0 (pp. 7-80): AENOR. Q Q Skaar, C. & Fet, A.M. (0). Accountability in the Value Chain: From Corporate Social Responsibility and (online first). Policy, (), industry. In applications: Results from COST Action 0 (pp.8-): AENOR. 0 (pp. 7-80): AENOR.

2 [: context: sustainability and sustainable developement] [: context: sustainability and sustainable developement] [: concepts] [: analytical framework] [: publications] [: construct] Skaar & Jørgensen (0). Integrating Human [: tools] Value chain: Processes (LCA) and organisations Q (SCM) Fet, A. M., & Skaar, C. (00). Bedriftenes Raw material Landfill or Suppliers - Production Distribution Use og utfordringer. Disposal Trondheim: Tapir Akademisk Forlag. extraction incineration [: concepts] [: analytical framework] [: construct] [: tools] Q [: publications] Skaar & Jørgensen (0). Integrating Human Fet, A. M., & Skaar, C. (00). Bedriftenes Q Q Skaar, C. & Fet, A.M. (0). Accountability in the Value Chain: From Corporate Social Responsibility and (online first). Policy, (), industry. In applications: Results from COST Action 0 (pp.8-): AENOR. 0 (pp. 7-80): AENOR. Q Q Skaar, C. & Fet, A.M. (0). Accountability in the Value Chain: From Corporate Social Responsibility and (online first). Policy, (), industry. In applications: Results from COST Action 0 (pp.8-): AENOR. 0 (pp. 7-80): AENOR. 7 [: context: sustainability and sustainable developement] [: concepts] [: analytical framework] [: construct] [: tools] Q Q Q [: publications] Skaar & Jørgensen (0). Integrating Human Fet, A. M., & Skaar, C. (00). Bedriftenes Skaar, C. & Fet, A.M. (0). Accountability in the Value Chain: From Corporate Social Responsibility and (online first). Policy, (), industry. In applications: Results from COST Action 0 (pp.8-): AENOR. 0 (pp. 7-80): AENOR. 8 Case: Furniture industry Case companies and case products Helland: chairs and tables for contract market Ekornes: chairs for home and contract market Jensen: beds and mattresses for home and contract market HÅG: chairs for contract market Systems engineering as overarching method: iterations on a theme Phase I: Modular approach Phase II: Streamlining Phase III: Simplify verification Phase IV: Integrate human health and chemical use

3 9 0 Case: Furniture industry Case companies and case products Ekornes: chairs for home and contract market Helland: chairs and tables for contract market Jensen: beds and mattresses for home and contract market HÅG: chairs for contract market Systems engineering as overarching method: iterations on a theme Phase I: Modular approach Phase II: Streamlining Phase III: Simplify verification Phase IV: Integrate human health and chemical use Main contributions. Identification of gaps in current reporting practices (Skaar & Fet 0, Appendix ). Life Cycle Impact (LCIA) method (Skaar & Jørgensen 0, Appendix ). Framework for Managing and Communicating on and Social Aspects of products in a value chain perspective (MCES framework) (Skaar 0, thesis text). Identifying gaps in current reporting practices. Life Cycle Impact (LCIA) method. Framework for Managing and Communicating on and Social Aspects of products in a value chain perspective (MCES framework). Identifying gaps in current reporting practices Two gaps in globally recognised reporting systems: No reporting approaches that deal with the extended value chain No value chain reporting approaches dealing with both environmental and social issues There is thus a need for an integrated approach when reporting on the extended value chain.

4 . Life Cycle Impact (LCIA) method. Goal and scope Emission rates Emission model Total. Inventory Indoor exposure model Toxicity model Intake fraction Effect factors Characterisation factors. Impact assessment. Interpretation E kt 0 E 0 e E n ( n ) First-order ( ( n ) k t E0 nth-order (n = and n = ) E k t kt E Ee Ee Dual first-order Building on USEtox Impact,00E 0,00E 0,00E 0,00E 0,00E 0,00E 07 First order decay model Second order decay model (n = ),00E 08 Low, yr Nordic, yr High, yr Low, 70 yr Nordic, 70 yr High, 70 yr Intake fraction and time period Third order decay model (n = ),00E 0 Impact over 70 years,00e 0,00E 0,00E 0 First order decay model Second order decay model (n = ) Third order decay model (n = ),00E Years between replacement

5 7 8. Identifying gaps in current reporting practices. Life Cycle Impact (LCIA) method. Framework for Managing and Communicating on and Social Aspects of products in a value chain perspective (MCES framework) MCES framework: Overview Step & A. Describe product system Stakeholder analysis B. Define the relevant FU, relate all results to this Step Step Step J. review I. Checking and corrective action H. rd party verification G. Present information C. Select impact categories D. Perform life cycle inventory E. Aggregate information F. Assess the impact Step 9 0 MCES framework: Overview Step & Identify needs Verify, test and report Design, solve and improve Step Step A. Describe product system Stakeholder analysis B. Define the relevant FU, relate all results to this Step J. review I. Checking and corrective action H. rd party verification G. Present information C. Select impact categories D. Perform life cycle inventory E. Aggregate information F. Assess the impact Step Specify performance Analyse and optimise CSR in value chains Systems engineering process