A Preliminary Concept for an IT-Supported Industrial Symbiosis (IS) Tool Using Extended Material Flow Cost Accounting (MFCA) - Impulses for Environmental Management Information Systems (EMIS)

In light of advancements in information technology, economic innovation and changing demands for environmental information, information systems are of great importance as it is the basic fundament for a broader agenda of environmental management and sustainable development within and between companies. In the field of information systems, the full potentials of synergies between environmental management and information systems, as well as of Industrial Symbiosis (IS) and the method Material Flow Cost Accounting (MFCA) have not yet been realized to the possible extent. Previous research has shown that significant environmental and economic benefits have been achieved by implementing and applying MFCA. Additionally, it offers great potential by applying it beyond its original scope and purpose, especially in IS. This paper reveals various impulses for Environmental Management Information Systems (EMIS) by the extended fields of application of the method MFCA in the context of IS, proposing a preliminary concept for an IT-supported IS tool for the identification and assessment of IS opportunities based on a conducted systematic literature review. By incorporating a variety of environmental management tools and techniques such as material flow accounting (MFA) and MFCA, EMIS can be expanded modularly adapting to the information needs of the company as well as their internal and external stakeholders, driving significantly the dynamics and speed of (further) development of existing and future approaches.

[1]  I. Nikolic,et al.  Integration of Life Cycle Assessment Into Agent‐Based Modeling , 2009 .

[2]  Annett Bierer,et al.  Material Flow Cost Accounting - Proposals for Improving the Evaluation of Monetary Effects of Resource Saving Process Designs , 2011 .

[3]  Yunita Ismail.  INDUSTRIAL SYMBIOSIS AT SUPPLY CHAIN , 2014 .

[4]  Ralf Isenmann,et al.  Beitrag betrieblicher Umweltinformatik für die Industrial Ecology - Analyse von BUIS-Software-Werkzeugen zur Unterstützung von Industriesymbiosen , 2013, BUIS-Tage.

[5]  S. Schaltegger,et al.  Expanding material flow cost accounting. Framework, review and potentials , 2015 .

[6]  Ari Nissinen,et al.  Methodological Aspects of Applying Life Cycle Assessment to Industrial Symbioses , 2012 .

[7]  Naohiro Goto,et al.  Preliminary Design of Eco-City by Using Industrial Symbiosis and Waste Co-Processing Based on MFA, LCA, and MFCA of Cement Industry in Indonesia , 2012 .

[8]  Martina Prox.  Material Flow Cost Accounting Extended to the Supply Chain – Challenges, Benefits and Links to Life Cycle Engineering☆ , 2015 .

[9]  Bernd Wagner,et al.  Kostenmanagement mit der Flußkostenrechnung , 1999 .

[10]  Zhiquan Yeo,et al.  Industrial Symbiosis: Exploring Big-data Approach for Waste Stream Discovery☆ , 2017 .

[11]  國部 克彦.  International standardization on material flow cost accounting: ISO 14051 , 2008 .

[12]  Mario Schmidt,et al.  The interpretation and extension of Material Flow Cost Accounting (MFCA) in the context of environmental material flow analysis , 2015 .

[13]  R. Isenmann,et al.  Environmental Management Information Systems – Illustrations from Online Communication and Sustainability Reporting , 2008 .

[14]  Mike E. Davies,et al.  Structure and morphology of industrial symbiosis networks: The case of Kalundborg , 2011 .

[15]  Gabor Herczeg,et al.  Supply Chain Management in Industrial Symbiosis Networks , 2016 .

[16]  Volker Wohlgemuth,et al.  Konzeptionierung einer Webanwendung zur Beurteilung von Stoff- und Energieströmen am Beispiel des Industrie- und Gewerbestandortes Berlin-Schöneweide , 2016, GI-Jahrestagung.

[17]  Mario Schmidt,et al.  Material Flow Cost Accounting as an Approach to Improve Resource Efficiency in Manufacturing Companies , 2013 .

[18]  Roger L. Burritt,et al.  Material flow cost accounting: a review and agenda for future research , 2015 .

[19]  F. Chapin,et al.  A safe operating space for humanity , 2009, Nature.

[20]  Tim Short,et al.  Introducing the All Seeing Eye of Business: a model for understanding the nature, impact and potential uses of waste , 2013 .

[21]  Rick Reibstein.  Environmental and Material Flow Cost Accounting: Principles and Procedures edited by Christine Jasch , 2009 .

[22]  Thomas P. Seager,et al.  Information and Communication Technology for Industrial Symbiosis , 2010 .

[23]  Claus Rautenstrauch,et al.  Horizontale und vertikale Integration Betrieblicher Umweltinformationssysteme (BUIS) in Betriebswirtschaftliche Anwendungsszenarien , 2007 .

[24]  Huixiang Zeng,et al.  MFCA extension from a circular economy perspective: Model modifications and case study , 2017 .

[25]  Denis Kurle,et al.  Collaboration Platform for Enabling Industrial Symbiosis: Application of the By-product Exchange Network Model ☆ , 2017 .

[26]  Thomas Ott,et al.  The industrial region as a promising unit for eco-industrial development—reflections, practical experience and establishment of innovative instruments to support industrial ecology , 2004 .

[27]  Omar F. El-Gayar,et al.  Environmental Management Information Systems (EMIS) for Sustainable Development: A Conceptual Overview , 2006, Commun. Assoc. Inf. Syst..

[28]  Michiyasu Nakajima.  The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA) , 2006 .

[29]  Laura Cutaia,et al.  THE EXPERIENCE OF THE FIRST INDUSTRIAL SYMBIOSIS PLATFORM IN ITALY , 2015 .

[30]  P. Crutzen.  Geology of mankind , 2002, Nature.

[31]  Mario Schmidt,et al.  Implications of Material Flow Cost Accounting for Life Cycle Engineering , 2011 .

[32]  Zwecke von betrieblichen Umweltinformationssystemen im Rahmen einer nachhaltigen Entwicklung , 2015, GI-Jahrestagung.

[33]  Pall Rikhardsson,et al.  Corporate environmental management and information technology , 2001 .

[34]  G. Scavone,et al.  Challenges in internal environmental management reporting in Argentina , 2006 .

[35]  Klaus-Dieter Thoben,et al.  Contribution of Material Flow Assessment in Recycling Processes to Environmental Management Information Systems (EMIS) , 2010, EnviroInfo.

[36]  Lorenz M. Hilty.  Betriebliche und überbetriebliche Umweltinformationssysteme als informationstechnische Infrastruktur für das Stoffstrommanagement , 1995 .

[37]  Guido van Capelleveen,et al.  A Literature Survey of Information Systems Facilitating the Identification of Industrial Symbiosis , 2017, EnviroInfo.