2 resultados para Environmental accounting

em AMS Tesi di Dottorato - Alm@DL - Università di Bologna


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This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional policies in a sustainable development perspective. The work focused on an application of a Shift-Share model, on the integration with eco-taxes, industrial waste production, energy consumptions, on applications of the extended RAMEA as a policy tool, following Eurostat guidelines. The common thread is the eco-efficiency (economic-environmental efficiency) index. The first part, in English, treats the methodology used to build a more complete tool; in the second part RAMEA has been applied on two regional case studies, in Italian, to support decision makers regarding Strategic Environmental Assessments’ processes (2001/42/EC). The aim is to support an evidence-based policy making by integrating sustainable development concerns at all levels. The first case study regards integrated environmental-economic analyses in support to the SEA of the Regional Waste management plan. For the industrial waste production an extended and updated RAMEA has been developed as a useful policy tool, to help in analysing and monitoring the state of environmental-economic performances. The second case study deals with the environmental report for the SEA of the Regional Program concerning productive activities. RAMEA has been applied aiming to an integrated environmental-economic analysis of the context, to investigate the performances of the regional production chains and to depict and monitor the area where the program should be carried out, from an integrated environmental-economic perspective.

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Environmental Management includes many components, among which we can include Environmental Management Systems (EMS), Environmental Reporting and Analysis, Environmental Information Systems and Environmental Communication. In this work two applications are presented: the developement and implementation of an Environmental Management System in local administrations, according to the European scheme "EMAS", and the analysis of a territorial energy system through scenario building and environmental sustainability assessment. Both applications are linked by the same objective, which is the quest for more scientifically sound elements; in fact, both EMS and energy planning are oftec carachterized by localism and poor comparability. Emergy synthesis, proposed by ecologist H.T. Odum and described in his book "Environmental Accounting: Emergy and Environmental Decision Making" (1996) has been chosen and applied as an environmental evaluation tool, in order complete the analysis with an assessment of the "global value" of goods and processes. In particular, eMergy syntesis has been applied in order to improve the evaluation of the significance of environmental aspects in an EMS, and in order to evaluate the environmental performance of three scenarios of future evolution of the energy system. Regarding EMS, in this work an application of an EMS together with the CLEAR methodology for environmental accounting is discussed, in order to improve the identification of the environmental aspects; data regarding environmental aspects and significant ones for 4 local authorities are also presented, together with a preliminary proposal for the integration of the assessment of the significance of environmental aspects with eMergy synthesis. Regarding the analysis of an energy system, in this work the carachterization of the current situation is presented together with the overall energy balance and the evaluation of the emissions of greenhouse gases; moreover, three scenarios of future evolution are described and discussed. The scenarios have been realized with the support of the LEAP software ("Long Term Energy Alternatives Planning System" by SEI - "Stockholm Environment Institute"). Finally, the eMergy synthesis of the current situation and of the three scenarios is shown.