The ABC-LCA method for the integration of activity-based costing and life cycle assessment

Marc Jourdaine, Philippe Loubet, Guido Sonnemann and Stephane Trebucq
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Marc Jourdaine: ISM - Institut des Sciences Moléculaires - UB - Université de Bordeaux - École Nationale Supérieure de Chimie et de Physique de Bordeaux (ENSCPB) - INC-CNRS - Institut de Chimie - CNRS Chimie - CNRS - Centre National de la Recherche Scientifique, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Philippe Loubet: ISM - Institut des Sciences Moléculaires - UB - Université de Bordeaux - École Nationale Supérieure de Chimie et de Physique de Bordeaux (ENSCPB) - INC-CNRS - Institut de Chimie - CNRS Chimie - CNRS - Centre National de la Recherche Scientifique
Guido Sonnemann: ISM - Institut des Sciences Moléculaires - UB - Université de Bordeaux - École Nationale Supérieure de Chimie et de Physique de Bordeaux (ENSCPB) - INC-CNRS - Institut de Chimie - CNRS Chimie - CNRS - Centre National de la Recherche Scientifique
Stephane Trebucq: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: This article presents an approach to integrating life cycle assessment (LCA) into an activity-based costing (ABC) model to develop a steering system that takes into account both financial costs and associated environmental impacts. By combining the formalism of LCA and ABC matrix calculations, we show how impact assessment results can be affiliated with costs to jointly and simultaneously compute the costs and environmental impacts of products and activities. The conditions of integration are developed following the four-step structure of LCA. The proposal is applied to a simplified case study of the ‘Classic Pen Company.' The developed ABC-LCA approach paves the way for further test applications, which are considered useful in the context of environmental indicators for strategic steering, communication with customers and forecasting or simulation. © 2021 ERP Environment and John Wiley & Sons Ltd.

Keywords: cost analysis; computer simulation; environmental impact assessment; environmental management; forecasting method; life cycle analysis (search for similar items in EconPapers)
Date: 2021-01-04
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Published in Business Strategy and the Environment, 2021, 30 (4), pp.1735-1750. ⟨10.1002/bse.2712⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03728565

DOI: 10.1002/bse.2712

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