Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
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<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
INPUT<br />
OUTPUT<br />
Fuels<br />
District heat<br />
Air emissions<br />
CO<br />
Renewables (biomass, wood) CO 2<br />
Solar, wind, water SO 2<br />
Externally produced electricity<br />
Internally produced electricity<br />
Water<br />
Municipal water<br />
Groundwater<br />
Spring water<br />
Rain/Surface water<br />
NO x<br />
Dust (not relevant)<br />
FClCHs, Nh4, VOC (not relevant)<br />
Ozone-depleting substances (not relevant)<br />
Noise<br />
Maximum noise at night<br />
Maximum noise on site<br />
Figure 24.<br />
Input-Output framework for breweries<br />
INPUT PROCESS SIDE PROCESS OUTPUT<br />
Malt<br />
Grinding<br />
Dust<br />
Energy<br />
Brewing water<br />
Detergent<br />
Energy<br />
Mashing<br />
Heat<br />
Water<br />
Energy<br />
Hops<br />
Energy<br />
Water<br />
Energy<br />
Water<br />
Energy<br />
Detergent<br />
Refrigerant<br />
Yeast<br />
Sterile air<br />
Water<br />
Energy<br />
Refrigerant<br />
Purification<br />
Preparation of wort<br />
Removal of hops waste<br />
Cooling of wort<br />
Fermentation<br />
Spent grains<br />
Heat<br />
Wastewater<br />
Heat<br />
Hops waste<br />
Warm water<br />
Yeast<br />
Wasted beer<br />
Carbonic acid<br />
Waste water<br />
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