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The objective of this paper is to compare and evaluate the environmental performance of steel supply chains considering relevant environmental loss factors using Taguchi loss function (TLF) and design of experiments (DOE).

The different environmental loss factors in steel manufacturing supply chain were studied and the significant factors were identified. Their combined contributions along the significant factors were estimated using TLF and DOEs comparing environment losses at different scenarios.

The proposed methodology using TLF and DOEs was applied to three Indian steel manufacturing companies (Company A, Company B and Company C). The Company A with minimal average environmental loss score is found to be operating its supply chain with higher efficiency and has better environmental performance compared to the other two companies (B and C).

The results obtained are based on the study carried out in three Indian steel manufacturing companies. Therefore, the results cannot be generalized.

This paper will definitely show the direction for comparative environmental performance assessment of manufacturing industries in general and steel industries in specific considering environmental loss factors and environmental conditions. It determines individual performance across each environmental loss factor and their combined impact.

Although there is a need to have comparative performance analysis with respect to environmental losses among steel companies in developing countries such as India, but hardly any study has been reported in this direction. This work will definitely add the value to the supply chain literature in general and environment losses in steel manufacturing supply chain in specific.

The purpose of this paper is to quantify the incidence of postharvest losses of cabbage at retail purchase and during consumer simulated storage.

Physical losses, changes in quality and nutritional value were determined using produce from three different retail outlets in South Africa. Economic losses and the environment impact associated with postharvest losses of cabbage were estimated.

After seven days in storage, high incidence of postharvest losses occurred, ranging from 12 per cent under cold storage to 46 per cent under ambient conditions. These losses were equivalent to over R10 million (∼US$1 million) per annum, while the equivalent wasted fresh water was estimated to be sufficient to meet the needs of over 217,000 per annum.

Study was only conducted in one town and to get the real impact of the losses the research should cover a wider coverage area.

Cabbage is one of the most widely consumed vegetables globally and this is the first research effort to quantify the magnitude of postharvest losses. A multi-parameter approach was applied to estimate the socio-economic and environmental impacts of losses.

This paper extends previous literature on the greening of supply chains by giving explicit consideration to two main areas – the role of risk, and the motives for undertaking different sorts of environment‐related supplier initiatives. A model is presented which describes the extent and type of environment‐related supplier initiatives that may be undertaken by firms as a result of the interaction of the perceived losses to the firm associated with inaction, and the actual level of strategic purchasing in the firm.

The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity.

Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007.

The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies, international donor agencies and foreign governments. Biodiversity accounting may provide a legitimate basis for the government in allaying concerns regarding environmental stewardship and assist in negotiations with powerful stakeholder groups on important issues such as financial assistance after natural disasters and claims to the global climate change fund.

This is one of the early attempts to operationalise biodiversity accounting in the context of a developing economy.

The purpose of this paper is to investigate the performance of coke oven gas (COG)-combined cooling, heating and power (CCHP) system and to mainly focus on studying the influence of the environmental conditions, operating conditions and gas conditions on the performance of the system and on quantifying the distribution of useful energy loss and the saving potential of the integrated system changing with different parameters.

The working process of COG-CCHP was simulated through the establishment of system flow and thermal analysis mathematical model. Using exergy analysis method, the COG-CCHP system’s energy consumption status and the performance changing rules were analyzed.

The results showed that the combustion chamber has the largest exergy loss among the thermal equipments. Reducing the environmental temperature and pressure can improve the entire system’s reasonable degree of energy. Higher temperature and pressure improved the system’s perfection degree of energy use. Relatively high level of hydrogen and low content of water in COG and an optimal range of CH₄ volume fraction between 35 per cent and 46 per cent are required to ensure high exergy efficiency of this integration system.

This paper proposed a CCHP system with the utilization of coke oven gas (COG) and quantified the distribution of useful energy loss and the saving potential of the integrated system under different environmental, operating and gas conditions. The weak links of energy consumption within the system were analyzed, and the characteristics of COG in this way of using were illustrated. This study can provide certain guiding basis for further research and development of the CCHP system performance.

The purpose of this paper is to examine the role of natural resources accounting in sustainable development. Natural resource accounting is important because the welfare of a nation measured in terms of gross domestic product (GDP) has several weaknesses.

This paper achieves this objective by identifying the present status, the constraints and the challenges for the economics and accounting professions.

The main weakness of GDP as a measure of development is that it does not take into account damages to environmental resources. However, the improvement of the concept to include environmental resource use is made difficult because of the difficulties of measuring environmental damage. The challenge to the economics and accounting profession is to ensure interdisciplinary collaboration, development of a framework to explicitly include the environment, development of credible valuation procedures for the environment, and inclusion of the various ethical positions advanced by various groups on the value of the environment.

Some headway has been made on these issues during the last decade but a major challenge still lies ahead in further improving these approaches so that sustainable development becomes an achievable goal.

This paper brings together diverse views and fusing them together providing a future path for research in environmental accounting to achieve sustainable development.

Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental specialists and reportable conditions. Refers to statements on auditing standards (SAS) concerning the client representation letter, lawyer's letter, going concern, audit report and communication with audit committee.

The purpose of this paper is to consider how to couple and quantify resilience and sustainability, where sustainability refers to not only environmental impact, but also economic and social impacts. The way a particular function of a building is provisioned may have significant repercussions beyond just resilience. The goal is to develop a decision support tool for facilities managers.

A risk framework is used to quantify both resilience and sustainability in monetary terms. The risk framework allows to couple resilience and sustainability, so that the provisioning of a particular building can be investigated with consideration of functional, environmental, economic and, possibly, social dimensions.

The method of coupling and quantifying resilience and sustainability (CQRS) is illustrated with a simple example that highlights how very different conclusions can be drawn when considering only resilience or resilience and sustainability.

The paper is based on a hypothetical example. The example also illustrates the difficulty in deriving the costs and probabilities associated with particular indicators.

The method is generic, allowing the method to be customized for different user communities. Further research is needed to translate this theoretical framework to a practical tool for practitioners and to evaluate the CQRS method in practice.

The intention of this research is to fill the gap between the need for increasing sustainability and resilience of the built environment and the current practices in property maintenance and operation.

This paper aims to provide information about which conditions green supply chains have to fulfil in order to attain an environmentally sustainable situation.

The paper describes a macro economic analysis in which, first, the non‐human – made physical surroundings is described as a collection of possible uses, or environmental functions, on which human life is entirely dependent. Second, the possibilities and impossibilities of evaluating environmental functions are described. Third, it is stated that competing functions are by definition economic goods. Fourth, the concepts of national income (NI) ex asymmetric entries and the environmentally sustainable national income (eSNI) are formulated. Fifth it is shown why the estimate of eSNI has to be realised with the aid of an economic model. Sixth, it is argued why there is no conflict between environmental conservation and employment. Finally, the relation of this analysis and supply chains is given.

The results of an environmentally sustainable production level (the eSNI) is given, both for The Netherlands and for the world. It is found that a series NIs ex asymmetric entries and a series of eSNIs alongside the standard NI would greatly ameliorate the information about the inevitable choices between the growth of production and safeguarding vital environmental functions for future generations.

Both the concepts presented and the results of the estimates are original.