Environmental sustainability – aspects and criteria in forest biorefineries
Sustainability Accounting, Management and Policy Journal
ISSN: 2040-8021
Article publication date: 16 November 2012
Abstract
Purpose
The purpose of this study is to examine what the most significant aspects of environmental sustainability in the forest biorefinery sector are and what kind of criteria should be applied to an evaluation of environmental sustainability in the forest biorefinery context.
Design/methodology/approach
The topic is approached by themed interviews in Scandinavia and North America with 23 representatives from the forest and bioproducts sectors. The interviews were examined using the thematic analysis method.
Findings
The study indicates that environmental sustainability may be an important driver for the forest biorefinery business. From the perspective of environmental sustainability, harvesting feedstock will be the most challenging part of the value chain to manage. Raw material availability and its sustainability, life‐cycle perspective and beneficial products were the most important criteria in the environmental sustainability assessment of forest biorefinery value chain companies.
Practical implications
A sector‐specific guideline was formulated for the most important criteria to be included in an environmental sustainability assessment of forest biorefinery value chain companies. The criteria comprise the first step of a more elaborate evaluation framework, which can provide more accurate information about the sustainability performance of biorefinery value chain companies. The criteria can encourage companies to analyze environmental sustainability challenges holistically, increase a company's transparency for its stakeholders and offer information to investors about the environmental status of the company.
Originality/value
The novelty of the study lies in the sector‐specific, holistic environmental sustainability evaluation in the emerging forest biorefineries.
Keywords
Citation
Näyhä, A. and Horn, S. (2012), "Environmental sustainability – aspects and criteria in forest biorefineries", Sustainability Accounting, Management and Policy Journal, Vol. 3 No. 2, pp. 161-185. https://doi.org/10.1108/20408021211282304
Publisher
:Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited