1. A BUSINESS SCOREBOARD-BUILDING AID BASED ON LIFE-CYCLE THINKING
Eric Rigaud, Bernard Sinclair-Desgagné
CIRANO 2020, rue University, 25e étage Montréal, Québec, H3A 2A5
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1) Objectives definition
The objective of the scoreboard are deducted from legislation, stakeholders environmental constraints and company self-objectives .
2) Ecological life cycle
identification
The ecological life cycle modeling process is founded on a “fractal-like” meta-model allowing the identification of each components, functions
and relations.
3) Failures identification
For each components of the
life cycle model, failures
which may have
environmental impacts are
identified by the mean of
FMECA methodology.
4) Physical flux identification
The Life Cycle Analysis Inventory process is applied in order to identify physical flux of each function of the ecological life cycle and of each failures associated.
Scoreboard indicators
Spatial aggregation
5) Ecological impacts evaluation
The Life Cycle Analysis
environmental impacts
evaluation process is applied in order to estimate the global (climate change, ozone depletion, etc), regional (smog formation, acidification, etc.) and local (human toxicity, ecotoxicity) impacts of the ecological life cycle and of the occurrence of failures.
Environmental costs
Ecological impacts
6) Environmental costs evaluation
Life cycle cost method is
applied in order to evaluate
environmental costs for each
function and failures.
Conventional direct costs,
potentially hidden costs,
future and contingent costs,
internal intangible costs and
societal costs are taken
in account.
Physical flux
The objectives of the method is to integrate the ecological life cycle of products and it’s ecological, economical and risk dimensions in business scoreboard indicators identification process in order to help companies to integrate sustainable development in their strategies.
Failures
Raw material extraction
Production
Utilization
Transport / Storage
8) Scoreboard indicators definition
Indicators are deducted from the scoreboard objectives definition process and comparison criterions, representation modes and interpretation rules are founded on the ecological life cycle information.
7) Data aggregation
Data are organized by the mean of aggregation processes relative to different spatial scales (global, regional and local).
Failures mode
Causes
Consequences
Effects
Criticity
End of life
Recycling
Incineration
Storage
The business scoreboard-building aid methodology main principles