The smartest companies in these aspects, and to market trends, consider environmental management as a critical success factor.
mtm consulting s.r.l. can help you understand what are the advantages for your company resulting from the execution of a Life Cycle Assessment study. We can also support you in the realization of the study.
As for the Life Cycle Assessment mtm consulting s.r.l. offers the following services:
mtm consulting s.r.l. has developed high skills related to the Kyoto Protocol such as:
Life Cycle assessment (LCA)
WHAT WE GIVE YOU
Training - See also Course Catalgue
We offer a Modular ONE day course that can be attended in the classroom or at the customer's office. - See also Course Catalgue.
WHO IS IT FOR
This service addresses all those companies that compete on mature markets and who have decided to orient their strategic choices towards a path for Sustainability.
Life Cycle Assessment (LCA)
: Life Cycle Assessment (LCA): LCA is a tool for the "Compilation and evaluation throughout the life cycle of the incoming and outgoing flows as well as the potential environmental impacts of a product system". It is, more particularly, to an objective procedure for the evaluation of environmental loads related to a product or a service, carried out through the energy identification, of the materials used and wastes released to the environment. "The LCA studies the environmental aspects and potential impacts throughout the entire life of a product (ie from cradle to grave) from the acquisition of raw materials, through manufacturing and use, to disposal." The analysis is performed on the entire life cycle of the product or service and includes the extraction and processing of raw materials, manufacturing, transportation, distribution, use, reuse, recycling and final disposal, showing, step by step, the influence of the various parties involved (designers, suppliers, distributors, consumers, ...).The benefits for the company:
Environmental Product Declaration (EPD): Environmental Product Declaration (EPD): EPD is applicable to all products regardless of their use or positioning in the production chain. The EPD is for information purposes only and therefore does not provide for minimum levels that the environmental performance of the product or service in question must respect.
The EPD, based always on the LCA, is emerging as an excellent communication of the environmental performance of a product / service tool, thanks to the drafting of a document that can provide objective and comparable information that can be used by the company to enhance the their communication and marketing strategies.
The EPD has to be verified and validated by an accredited independent certification body that guarantees the credibility and veracity of the information contained in the LCA study and in the declaration.
The EPD system is designed to meet the demands for reliable and comprehensive environmental information on products and services, based on the following premises:
The advantages for comapanies:
The advantages for the consumer:
To have clear and transparent environmental information on products and services in order also to perform a comparison that will influence subsequent purchasing decisions.
Ecolabel: It is the European mark of environmental certification that aims to promote the market those products which have a lower environmental impact.
SERVICESAs for the Life Cycle Assessment mtm consulting s.r.l. offers the following services:
Deepening Life Cycle Assessment (LCA)
The increased awareness of the importance of environmental protection and the possible impacts from products manufactured and consumed, and to services has increased the interest in the development of methods to better understand and reduce these impacts. One such technique is the evaluation of the life cycle, or Life Cycle Assessment (LCA).
The LCA is a technique for assessing the environmental aspects and potential environmental impacts associated with a product / service, through:
The LCA studies the environmental aspects and potential impacts throughout the product / service life (ie cradle-to-grave) from raw material acquisition, through manufacturing and use, to disposal. The main categories of environmental impacts to be considered regarding the use of resources, human and ecological health consequences.
The realization of an LCA of a product / service is, in fact, a process with the following features:
The main milestones of the project are:
- Product objectives;
- Strategic planning objectives;
- Public policy objectives;
- Commercial and marketing objectives;
An organization may decide to undertake a LCA project for several reasons:
All the reasons listed above are still justified in the long-term objectives such as:
In general, the information obtained through a LCA study should be used as part of the organization's strategic decision making process.
The evaluation of the life cycle must include the following steps:
The objective and scope of an LCA application must be clearly defined and be consistent with the intended application.
The goal of an LCA should establish without ambiguity what are the intended application, the motivation to carry out the study and the type of audience that is targeted, that is what people intend to communicate the study findings.
SERVICESAs for the Eco Design mtm consulting s.r.l. offers the following services:
Deepening Eco-DesignTo design a product according to the Eco-design logic should consider the following aspects related to the life cycle of the same:
For each of the stages mentioned above you should evaluate the following environmental aspects:
The new designed product should therefore be characterized by the following requirements:
The above results can be achieved for example by analyzing and keeping under control the following variables or environmental indicators of product:
The regulations that are typically referring to the Life Cycle Assessment, Eco-design and Life Cycle Cost and that, in part, have yet to be transposed into Italian law, dealing with different themes each other: waste, hazardous substances and gas emissions greenhouse, but they are united by the same principle; the principle "polluter pays". All in fact they lead or lead to the internalisation of external environmental costs in products / services.
This new approach forces or force companies to take account of environmental costs in decision making at all levels: from the strategic to the operational ones.
mtm consulting s.r.l. can help you understand what are the advantages for your company resulting from the execution of a study of Eco-design. We can also support you in defining the guidelines for a "green design" of your products.
The Carbon Footprint
The Water Footprint
LIFE CYCLE COST (LCC)
SERVICESAn LCA approach represents a valuable support for decision-making in the following cases:
Deepening Life Cycle Cost (LCC)
First let's understand the meaning of Life Cycle Costing and Life Cycle Cost (LCC) and Life Cycle Cost Analysis (LCCA).
The LCC is the total of the purchase, operating costs, maintenance and disposal (end of life) related to an asset, discounted at a certain discount rate.
The LCCA is a general economic assessment approach that includes several economic valuation methodologies including: the Life Cycle Cost (LCC), the Net Benefits (NB) or Net Savings (NS), the Savings-to-Investment Ratio (SIR) and the Internal Rate of Return or Modified Adjusted Internal Rate of Return (UBI). All of these methods take into account the costs of purchasing, operating ones, those of maintenance and those of alienation of the property taken into consideration, within an appropriate Study Period.
Often companies have to make investment decisions, at different levels of complexity, as regards for example a product, a production plant or a building. Well in making these decisions it is becoming increasingly important also to consider the environmental costs.
Here the classical methods used for calculating the relevant quantities are recalled for LCCA without going into the details of their interpretation and use as this would require a lot of time in addition to the necessity of having to call up the theoretical basis of the valuation of investments.
These methods are:
- Investment costs;
-value remaining at the end of the study period;
-costs for energy, water, ...;
-costs operating, maintenance and repair for breakdowns.
A LCCA can help a company to make coherent choices in terms of energy efficiency and environmental costs.
But above all, this methodology allows you to seize the opportunities. Often a new standard or a new binding rules are interpreted as a constraint to be respected more that is likely to reduce the freedom to operate the company. In fact the most careful companies have realized for some time the importance that you are taking the environmental variable and have acted to turn the attention to the environment into opportunities. Opportunities that will surely catch even with the new regulatory framework that is emerging.
Invest in products and processes with a lower environmental impact or superior environmental performance will not only meet increasingly stringent legislative requirements, but also to produce significant savings through higher operating efficiencies. Tools such as the LCCA to assess in advance what economic efficiencies can result from investments aimed at increasing the environmental performance of products and processes orienting management decisions towards sustainable development.
Finally we can summarize what has been said in previous points in a logic of CAUSE AND EFFECT:
mtm consulting s.r.l. can help you understand what are the advantages for your company resulting from the execution of a Life Cycle Cost Analysis study. We can also support you in the realization of the study.
MATERIAL FLOW COST ACCOUNTING (MFCA)mtm consulting s.r.l. participates in ISO TC 207 Committee WG8 since its establishment.The WG8 is the Working Group responsible for drafting the standard ISO 14051 - Environmental management - Material Flow Cost Accounting - General Framework (MFCA).
The MCFA is a management tool made available dlle companies for the evaluation of the environmental and financial consequences of all'uitilizzo of materials and energy.
The MFCA promotes greater transparency of processes using materials through the development of flow pattern that tracks and quantifies flows and stocks of materials within the organization through quantity calls physical drives. Even the energy can be taken into account by including it in the unit or physical or separately. All costs arising or associated with material flows are subsequently identified, quantified and assigned to the flows themselves. In particular MFCA enables you to compare the costs generated by the finished products with the costs associated with scrap, waste, air emissions, etc.
The MCFA is a methodology that can be applied to any type of organization that is or is not environmentally certified (ISO 14001).
What are the steps to implement the MFCA that are structured more on the basis of the Deming Cycle: Plan-Do-Check-Act (P-C-D-A):
mtm consulting s.r.l. is able to support your organization in the implementation of a project for the application of MFCA model.
ENERGY USING PRODUCTS (EuP)
SERVICESIn accordance with the provisions of Directive 2005/32/EC mtm consulting s.r.l. is able to provide the following services:
Deepening Energy Using Products (EuP)mtm consulting s.r.l. has many years of experience in providing services in the field of environment and sustainable development. In this area it is of great significance to the Directive 2005/32 / EC of the European Parliament and of the Council of 6 July 2005 establishing a framework for the development of specific eco-design of energy-using products and amending Council Directive 92/42 / EEC and Directives 96/57 / EC and 2000/55 / EC of the European Parliament and of the Council.This directive provides for the "CE" marking and therefore, a mark applied to products sold within the European Union, indicating that the products comply with EU directives that apply to them. The letters "CE" are nothing more than the initial French expression "Conformité Européene" ( "European Conformity"). The manufacturer shall, prior to affixing the "CE" marking and sign the "EC Declaration of Conformity" must: evaluate the model of a EuP throughout its lifecycle based on the environmental aspects identified in the specific implementing measure, establish the ecological profile of quantifying product, evaluate alternative design solutions on the basis of the studies, prepare the technical documentation allowing an assessment of the product's compliance which EuP with the implementing measure which applies to it and develop an internal management system.
mtm consulting s.r.l. follows closely the evolution of legislation (EU directives product and technical regulations) on the eco-design of products; This allows it to offer specific technical advice and training courses designed for the specific needs of the customer.
Moreover, the decades of experience in the application of the Machinery Directive (Directive 2006/42 / EC) and the creation of technical documentation enables mtm consulting s.r.l. combines professional expertise from the different parts providing a high value-added service to its clients.
For further information in respect of training courses offered by mtm consulting s.r.l. you can consult our course catalog.
mtm consulting s.r.l. has developed special expertise in environmental impact, product marking and quality processes, developing experiences, management and organizational products in particular support in the industrial and service sectors.
At the EU level we have been launched preparatory studies for the definition of eco-design requirements for the following categories of energy-using products:
SERVICESAs for the environmental communication mtm consulting s.r.l. offers the following services:
Deepening Environmentale CommunicazioneSUSTAINABLE DEVELOPMENTIn 1987, World Environment Commission and Development, also known as the Brundtland Commission from the name of its president, developed a definition of the concept of sustainable development that is now generally recognized. It states that "Sustainable development is development that can ensure compliance with the needs of the present without compromising the ability of future generations to meet their own needs.”ECO-EFFICIENCYThe eco-efficiency can be defined as "the ability to: achieve both objectives in terms of cost, quality and performance; reduce environmental impacts and save high value resources.” ENVIRONMENTAL ACCOUNTIGThe term "environmental accounting" assumes the following three meanings depending on the context in which it is applied :
More simply, environmental accounting can be defined as "The management accounting practices with which to incorporate environmental costs and benefits of information in decision-making processes.” ENVIRONMENTAL COMMUNICATIONIt's called environmental communication The structured set of information facing out. Environmental communication can also distinguish according to whether it consists of environmental communication, and therefore structured as an environmental report, or even incorporate the ecological dimension within wider corporate communication (for example, the financial statements in which the variable is included environmental). Environmental communication is mainly addressed to the outside to make known to third parties, the company's situation with regard to the ecological variable. ENVIRONMENTAL BALACEIt is a further source of information that third parties have available to analyze the health of an enterprise. The corporate environmental report is one instrument applicable by enterprises wishing to know in detail the environmental effects of its production activities. To achieve an environmental budget, they identify and quantify material and energy flows in and out from the plant and build descriptive indicators of the company's environmental situation. The environmental balance is a flexible tool: it can be considered the first step towards the development of a monitoring system and environmental management and can be used as a basis for the elaboration of an environmental report.Why implement a corporate environmental balance?
The Environmental Report is "an information document which describes the main relationships between the company and the environment, published voluntarily in order to communicate directly with the public."
In it the indicators are contained in:
The Environmental Balance sheets can be divided into two main categories related to the size of the company to which they refer:
As the Social Report, the environmental is for stakeholders divided into:
Below are listed some ideas taken from a speech by Dr. Prof. Chiara Mio:
"The accounting system, in particular the reporting system, can not do without a hinged environmental dimension, not reconstructed ex-post, in the end, that is inspired by the twisted logic of" first do our accounts then we also say what's environment. "If it is so well understood that the environment is an attaché often unwelcome, driven by force. But the logic is reversed. the environment becomes a decision-making factor and it is in the information system. and then the environment permeates transversely all the accounting and reporting system. "
"There is a need for common definitions, to uniquely determine what environmental cost, environmental conservation, environmental expenditure and environmental investment."
"... The environmental cost is the cost of the measures implemented by the company or by others on its behalf to prevent, reduce or repair environmental damage. Not be covered by the definition of the environmental cost of fines or penalties paid later to non-fulfillment. "
"A savings in raw materials, which is definitely an environmental savings, which certainly improving effect on the environment, is a saving that I do not see in the budget because, being a lower cost, profit and not become it shows distinctly. So it is important that environmental accounting has rules to highlight what otherwise disappears and becomes useful. Because if you do not have cost you generate useful. So if you do not use the right tools for measuring, you may not see it pass as an environmental cost. the same the packaging, the same energy. I have no savings and costs. "
"... In ISO field in Stockholm we discussed how to make environmental communication and now internationally, it was decided to adopt a system that is to the GRI (Global Reporting Initiative)"
HOT TO USE THE ENVIRONMENTAL VARIABLE AS STRATEGIC VARIABLE FOR THE COMPETITIVE ADVANTAGE
Many companies do not take into account, during the business management processes and investment decisions, environmental aspects. One reason for this attitude is that, typically, the accounting systems do not explicitly show the frequency and consistency of environmental costs which the company claims during normal operation (going concern). Also, in general, these costs are not allocated correctly to the individual product or process that generates them. This could pose a great risk of making wrong choices in terms of the marketing mix (wrong of the product contribution margin assessment), capital budgeting and new product development strategies.
Moreover, often, to analyze the environmental costs, identify what are the activities that generate them, and delete them (eg. Eliminate the use of dangerous substances) also results in lower costs for the management of safety and health at workplace (eg. reduction in information and training costs, management and handling of materials used).
All businesses, regardless of size, can improve their performance by taking into account the environmental impacts, and the related economic and financial effects of their decisions and actions.______________________________
 EPA - "Environmental Accouting Project" (2000)
 EPA - "An introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms" (1995)
 EPA - "Environmental Accouting Project" (2000)
 Chiara Mio - "The environmental budget. Programming and control of the environmental variable "(2001)
EMISSION TRADING SYSTEM (ETS)
SERVICESConcerning the Emission Trading System (ETS) mtm consulting s.r.l. offers the following services:
Deepening Emission Trading System (ETS)
Deepening Emission Trading System (ETS)
That climate change is one of the most urgent issues both internationally and at the level of local governments. In this regard the United Nations, through the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol have provided for measures to combat this phenomenon.
The Kyoto Protocol requires industrialized countries, during the first "term of office" from 2008 to 2012, reduce their emissions of six greenhouse gases to around 5.2% compared to the reference values of 1990.
The six greenhouse gases are:
SERVICESAs for the Energy Audit mtm consulting s.r.l. offers the following services:Check Up
Depth Study - "Diagnosis"
Deepening Environmental AuditThe energy audit is an energy assessment procedure aimed at defining specific measurements and performance monitoring and energy consumption, in order to identify possible energy saving measures.Why make an Energy Audit?
It follows that the use of energy must be "rational" to avoid waste and minimize the negative effects of such exploitation.What benefit do you derive from an Energy Audit?Rapid method which can lead to identify two different types of interventions:
It has been shown that with interventions to "ZERO" cost is possible to reduce the power consumption of values ranging between 5% and 20%.Interventions can also be categorized by type of plant or energy source to whom they are addressed:
ENERGY CERTIFICATION OF BUILDINGS
SERVICESThe service offered by mtm consulting s.r.l. is dispatched in the following points:
Deepening Energy Certification of Buildings
The Legislative Decree no. 192/2005 introduces the "Energy Certification of Buildings". The energy performance certificate or energy performance of a building is the document drawn up in accordance with the norms of the Decree, certifying the energy performance and possibly some characteristic energy parameters of the building.
The energy performance, energy efficiency or efficiency of a building is the annual amount of energy actually consumed or are likely to be needed to meet the different needs associated with a standardized use of the building, including winter heating and summer, the preparation of 'hot water for sanitary purposes Toilet, ventilation and lighting.Gradualness time Attestation of Energy Certification - ACE (Legislative Decree no. 192/2005)
01/07/2007 - Surface buildings of more than 1,000 square meters, in the case of a transfer for consideration of the entire property.
01/07/2007 and within the first 6 months from the contract - All contracts, new or renewed, the management of the heating systems or air conditioning in public buildings, or in which the figure anyway as a public buyer, and in the case of buildings or building units.
01/07/2007 - For access to the facilities and incentives of any kind, either as tax concessions or contributions paid by public funds or users in general, aimed at improving the energy performance of the property unit, building or installations.
01/07/2008 - usable area up to 1,000 square meters buildings, in the case of a transfer for consideration of the entire estate to the exclusion of individual units.
01/07/2009 - Individual housing units, in the case of a transfer for value.Gradualness time Attestation of Energy Certification - ACE - in the Lombardy Region (D.G.R.)
01/09/2007 - new construction interventions, demolition and reconstruction of extraordinary maintenance or restructuring, Egyptian restructuring.
01/09/2007 - Transfer for consideration of the entire property.
01/09/2007 - For access to the facilities and incentives of any kind.
01/09/2007 and 01/07/2009 - In the case of buildings of public or intended for public use, whose floor area exceeds 1,000 square meters.
01/01/2008 - Signing-renewal contracts "energy service."
01/07/2009 - for consideration Transfer of individual units.
01/07/2010 - In the case of leasing the building or the individual units.Sanctions
For the Director of Works: up to 5.000,00 EUR
For the owner, tenant, administrator: from 500,00 to 3.000,00 euro
For maintenance: 6,000.00 €
For the builder: from 5,000.00 to 30,000.00 €
For the owner: Contract void
LAGISLATION AND STANDARDSLife Cycle Assessment (LCA) - Eco-Design
______________________________Energy Using Products (EuP)
______________________________Emission Trading System (ETS)
______________________________Energy Certification of Buildings
USEFUL LINKS Gazzetta Ufficiale dell'Unione Europea (G.U.U.E.) Gazzetta Ufficiale della Repubblica Italiana (G.U.R.I.) Bollettino Ufficale della Regione Lombardia (B.U.R.L.) Ente Nazionale di Unificazione (UNI) European Committee for Standardization (CEN) International Organization for Standardization (ISO) Istituto Superiore per la Prevenzione e la Ricerca Ambientale (APAT) Federazione Nazionale Imprese Elettrotecniche ed Elettroniche (ANIE) Environmental Product Declaration (EPD) Ecolabel Environmental Protection Agency (EPA) United Nations Framework Convention on Climate Change (UNFCCC) Global Reporting Initiative (GRI) Certificazione Energetica degli Edifici (CENED) Agenzia Casa Clima Whole Building Design Guide (WBDG)