Journal of Environmental Accounting and Management 

About: Journal of Environmental Accounting and Management is an academic journal published by L&H Scientific Publishing LLC. The journal publishes majorly in the area(s): Emergy & Environmental science. It has an ISSN identifier of 2325-6192. Over the lifetime, 206 publications have been published receiving 1011 citations. The journal is also known as: JEAM.

Labor and Services as Information Carriers in Emergy-LCA Accounting

Abstract: Production and consumption processes in national and local economies are supported by free renewable environmental resources as well as by nonrenewable minerals and fuels. Economies measure the values of these resources in money terms. It is not always clear that money does not pay nature for providing resources, but only pays humans for extracting, processing and delivering them within markets. Emergy Accounting (EMA) is an environmental accounting method based on the recognition of the work done by nature in generating mineral and energy resources. The work of nature is accounted for in terms of solar equivalent energy supporting natural capital formation and the supply of ecosystem services. Human labor and services are also supported by solar emergy flows and contribute energy and information to economic processes. This paper discusses the role of labor in production processes and designs appropriate accounting schemes based on the emergy approach. The Life Cycle Assessment method (LCA) as well as other resource assessment schemes do not include labor and services in their accounting framework. By keeping track of environmental resources supporting labor and services, emergy provides an important and much needed contribution to a more comprehensive assessment of economic and societal dynamics.

Declining Discount Rate Estimate in the Long-Term Economic Evaluation of Environmental Projects

Abstract: The decision-making processes regarding projects with long-term environmental implications are strongly influenced by the estimate of the Social Discount Rate (SDR). An economic parameter that makes it possible to compare financially the Cash Flows (CFs) that occur at different time points, in the discounting the SDR reduces excessively the costs and benefits more distant over time. If this problem is particularly marked in the Cost-Benefit Analysis (CBA) conducted with time-invariant discount rates, it can be overcome by adopting time-declining discount rates. Thus, starting from the examination of the potentialities connected with the application of hyperbolic discounting in the CBAs, the aim of the work is to characterize an innovative probabilistic model for estimating the Declining Discount Rate (DDR), able to overcome the limits of the theoretical approaches recognized in the literature. The model is implemented on the data of the Italian economy and the DDRs estimated in this way are used in the economic feasibility study of an irrigation reconversion intervention. The processing proves that the adoption of time-declining discount rate allows attributing greater “weight” to the positive long-term externalities that characterize the interventions that promote sustainable development. This with decisive repercussions on the priority order of the initiatives to be financed and therefore on the entire allocation process of resources to be used to projects with intergenerational environmental implications. (*) The contribution to this paper is the result of the joint work of the two authors, to which the paper has to be attributed in equal parts.

Environmental Accounting in Marine Protected Areas: the EAMPA Project

Abstract: The EAMPA project is a research programme focused on the implementation of an environmental accounting system for all the 29 Italian Marine Protected Areas (MPAs). The main goal of such a system is the calculation of the ecological and economic value of the MPAs, with particular reference to the ecosystem services generated in each protected area. Environmental and economic costs as well as the impacts related to human activities in the MPAs will be also assessed. Finally, an overall balance and the assessment of net benefits will be calculated. To reach this goal, a multicriteria environmental accounting system will be implemented following a standardized protocol of assessment. The outcomes of the project will be managed through an operational WebGIS platform capable of spreading user-friendly information to local managers, policy makers, and other stakeholders. The environmental accounting system will be structured to be updatable over time, thus representing a useful tool for the management of the MPAs in the years to come. Moreover, the research programme represents a unique opportunity to establish a collaborative network among all Italian MPAs. Finally, the outcomes of the project will be also functional to other important and timely processes dealing with the study and protection of European marine ecosystems, such as the Marine Strategy Framework Directive.

Exergy Replacement Cost of Mineral Resources

Abstract: This paper appraises the energy requirements for mineral production through an exergy approach taking into account the long-term decline in ore grades. In this context, the exergy replacement costs are defined as the exergy required for restoring mineral resources from a complete dispersed state where no deposits exist into the same conditions in which they were delivered by the ecosystems with the available technology. The exergy replacement cost is the point of reference in order to evaluate in a single variable, characteristics such as composition, concentration (ore grade) and the state of technology of mineral resources. With empirical data of energy requirements in mining as a function of the ore grade, the exergy replacement costs of cobalt, copper, gold, nickel and uranium are obtained. Additionally, a general expression of mining energy vs. ore grade is derived for those mineral commodities where no empirical data is available.

The Interplay among Green Human Resource Practices, Organization Citizenship Behavior for Environment and Sustainable Corporate Performance Evidence from Jordan

Abstract: Green environment need green practices, so for that the researchers conduct this study to investigate the Green Human Resources Management (GHRM) practices on Sustainable Corporate Performance (SCP) through mediating role of Organization Citizenship Behavior for Environment (OCBE). The finding of this study reveals that GHRM has a positive impact on SCP through the mediator OCBE in the “Manaseer Group” in Jordan. Moreover, this study has its theoretical contribution by applying this study in Middle East and North Africa (MENA) region and enriches literature by new evidences that GHRM could enhance SCP. Using Structural Equation Modeling (SEM) approach for analysis purpose with 318 questionnaires collected from responder of the study disrupted among “Manaseer Group”.