Strategic Management Accounting Essay

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Environmental costs and environmental impacts in a chemical industry eLCC and LCA on two colorants

Stefan Bengtsson & Li Sjöborg Product Stewardship & Sustainability Akzo Nobel Surface Chemistry April 2004

Preface
This report is the result of our master thesis work at Chalmers University of Technology in Gothenburg. The project was performed at Akzo Nobel Surface Chemistry Sweden and at the department of Environmental System Analysis (ESA) at Chalmers. Sver ker Molander at ESA and Karin Sanne at Akzo Nobel have been the supervisors for this thesis work and we’d like to thank both of them for their support and their many good ideas. Additional thanks goes to the employees at Akzo Nobel Surface Chemistry Support Unit
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From an LCA perspective the newer colorant seems the better alternative. The substitution of surfactants leads to other changes in the formulation of the colorant. Among other things the formulation of the newer colorant contains more water and this affects the LCA results significantly. The environmental costs are higher for the newer colorant. A large part of the difference between the colorants lies in the development cost of the new surfactant. The environmental costs were approximately 5% of the sales price for both surfactants. As new legislations and increased tax rates lead to additional environmental costs they seem to remain an important issue for chemical companies.

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Index
1 Introduction.........................................................................................................................6 1.1 Background..................................................................................................................6 1.2 Case Study....................................................................................................................7 1.3 Environmental costs ....................................................................................................9 1.4 Aim ............................................................................................................................10 2 Methods and

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