Calculating Eco-efficiency Indicators: A Workbook for Industry

W o r k b o o k

National Round Tableon the Environment

and the Economy

Table ronde nationale sur l’environnement et l’économie

Eco-efficiencyIndicators

Eco-efficiencyIndicators

C a l c u l a t i n g E c o - e f f i c i e n c y I n d i c a t o r s : A Wo r k b o o k f o r I n d u s t r y

This document was prepared for the NRTEEby IndEco Strategic Consulting, Inc. and

Carole Burnham Consulting

The National Round Table on the Environment and the Economy (NRTEE)would like to acknowledge the generous support of Environment Canada

for the publication of this workbook

© National Round Table on the Environment and the Economy,2001

All rights reserved. No part of this work covered by the copy-right herein may be reproduced or used in any form or by anymeans — graphic, electronic or mechanical, including photo-copying, recording, taping or information retrieval systems —without the prior written permission of the publisher.

National Library of Canada Cataloguing in Publication Data

Main entry under title: Calculating eco-efficiency indicators: aworkbook for industry.

At head of title: Eco-efficiency indicators: workbook.

Issued also in French under title: Calcul des indicateurs del’éco-efficacité.

ISBN 1-894737-02-4

1. Industrial management — Environmental aspects —Standards.2. Environmental indicators. 3. Industrial management —Environmental aspects. 4. Sustainable development. 5. Socialresponsibility of business. I. National Round Table on theEnvironment and the Economy (Canada) II. IndEco StrategicConsulting Inc. III. Carole Burnham Consulting (Firm) IV.Title: Eco-efficiency indicators: workbook.

HD30.255.C34 2001 658.4’08 C2001-903059-2

This book is printed on Environmental Choice paper containing20 percent post-consumer fibre, using vegetable inks.

National Round Table on the Environment and the Economy344 Slater Street, Suite 200Ottawa, OntarioCanada K1R 7Y3Tel.: (613) 992-7189Fax: (613) 992-7385E-mail: [email protected]: http://www.nrtee-trnee.ca

Other eco-efficiency publications available from the NationalRound Table on the Environment and the Economy:

1. Measuring Eco-efficiency in Business: Feasibility of a Core Setof Indicators

2. Measuring Eco-efficiency in Business: A Backgrounder

Toutes les publications de la Table ronde nationale sur l’environnement et l’économie sont disponibles en français.

To order:

Renouf Publishing Co. Ltd.5369 Canotek Road, Unit 1Ottawa, ON K1J 9J3Tel.: (613) 745-2665Fax: (613) 745-7660Internet: http://www.renoufbooks.comE-mail: [email protected]

Eco-efficiency Indicators Workbook

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and the Economy

Table ronde nationale sur l’environnement et l’économie

Who We AreThe National Round Table on theEnvironment and the Economy (NRTEE)is an independent advisory body that pro-vides decision makers, opinion leadersand the Canadian public with advice andrecommendations for promoting sustainabledevelopment.

Our members are distinguished Canadiansappointed by the Prime Minister of Canada.They represent a broad range of sectors,including business, labour, academia, environ-mental organizations and First Nations.

What We DoThe NRTEE, legislated by Parliament in1994, explains and promotes sustainabledevelopment. Working with stakeholdersacross Canada, the NRTEE identifies keyissues with both environmental and economicimplications, examines these implications andsuggests how to balance economic prosperitywith environmental preservation.

Our activities are organized into programs;each is overseen by a task force of NRTEEmembers and representatives from business,government and non-profit organizations.

The responsible task force commissionsresearch, conducts national consultations,reports on agreements and disagreements, andrecommends how to promote sustainability.The NRTEE reviews these reports and recom-mendations before approving them for publicrelease. The NRTEE members meet quarterlyto review progress, establish future prioritiesand start new programs.

How We WorkThe NRTEE takes an impartial, inclusiveapproach. All points of view are expressedfreely and debated openly. Stakeholders definethe overlap between environmental andeconomic issues and recommend changes.

Making progress in sensitive areas is a challenge for stakeholders. The NRTEEhas adopted a round table format that helpsovercome entrenched differences by:

■ analysing environmental and economicfacts and trends;

■ asking key stakeholders for their input;

■ assimilating research and consultation toclarify the debate;

■ pinpointing the consequences of action andinaction, and making recommendations.

The round table process is a unique form ofstakeholder consultation, permitting progresson diverse issues with an environmental/economic interface. The process itself is ofvalue in overcoming entrenched differences.At the same time, the products (reports) foreach program emphasize broad policy develop-ment and provide specific recommendationsfor action.

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ChairStuart L. SmithChairmanENSYN Technologies Inc.Etobicoke, Ontario

Vice-ChairPatricia McCunn-MillerManaging DirectorEnvironment and Regulatory AffairsPanCanadian Petroleum LimitedCalgary, Alberta

Vice-ChairKen OgilvieExecutive DirectorPollution Probe FoundationToronto, Ontario

Harinder P. S. AhluwaliaPresident and CEOInfo-Electronics Systems Inc.Dollard-Des-Ormeaux, Québec

Paul G. AntlePresident and CEOIsland Waste Management Inc.St. John’s, Newfoundland

Jean BélangerOttawa, Ontario

Lise BrousseauLa Prairie, Québec

Patrick CarsonNobleton, Ontario

Douglas B. DeaconOwner, Trailside Café and AdventuresCharlottetown, Prince Edward Island

Terry DuguidChairmanManitoba Clean Environment CommissionWinnipeg, Manitoba

Sam Hamad, P.Eng.Vice-President, IndustryRoche Ltd., Consulting GroupSainte-Foy, Québec

Michael HarcourtSenior AssociateSustainable Development Research InstituteUniversity of British ColumbiaVancouver, British Columbia

Raymond E. IvanyPresidentNova Scotia Community CollegeHalifax, Nova Scotia

William H. JohnstoneMoose Jaw, Saskatchewan

Cindy Kenny-GildaySenior AdvisorCommunity AffairsDiavik Diamond MinesYellowknife, Northwest Territories

Members of the National Round Table on the Environment and the Economy


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Emery P. LeBlancPresidentAlcan Primary Metal GroupExecutive Vice-PresidentAlcan Inc.Montréal, Québec

Cristina MarquesCo-Owner and Developer Dreamcoast HomesToronto, Ontario

Joseph O’NeillHanwell, New Brunswick

Florence RobartPointe-du-Chêne, New Brunswick

Angus RossChairmanL & A ConceptsScarborough, Ontario

Irene SoVice-President and Associate Portfolio ManagerRBC Dominion SecuritiesToronto, Ontario

John WiebePresident and CEOGLOBE Foundation of Canadaand President and CEOAsia Pacific Foundation of CanadaVancouver, British Columbia

Judy G. WilliamsPartnerMacKenzie Fujisawa Brewer StevensonVancouver, British Columbia

President and CEODavid J. McGuinty


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ChairStuart L. SmithPresidentENSYN Technologies Inc.

Carole BurnhamCarole Burnham Consulting

Duncan BuryHead, Product PolicyNational Office of Pollution PreventionEnvironment Canada

Leonard SurgesManager, EnvironmentNoranda Inc.

Alan D. WillisEnvironmental Affairs ConsultantCanadian Institute of Chartered Accountants

NRTEE SecretariatGene NybergCorporate Secretary & Director of Operations

NRTEE Extended Eco-efficiency IndicatorTesting Advisory Committee


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Mario AbreuEnvironmental Development ManagerTetra PakMarkham, ON

Joe AtkinsonSenior Associate Systems EngineerDuPont Canada Inc.Kingston, ON

Denis BeaulieuSt. Lawrence Cement GroupMount Royal, QC

Jim BrownConsultant, Safety, Health & EnvironmentDuPont Canada Inc.Streetsville, ON

Duncan R.W. BuryHead, Product Policy, National Office of Pollution PreventionEnvironment CanadaHull, QC

Tass EilertManager, Environmental Activities-AutoplexGeneral Motors of CanadaOshawa, ON

Amy HoganAdvisor, EnvironmentSt. Lawrence Cement GroupMount Royal, QC

Ray LambertAtomic Energy of Canada LimitedChalk River LaboratoriesChalk River

Kristine MacPheeHusky Injection Molding Systems Ltd.Bolton, ON

Nathan MaycherBusiness AnalystSustainable Development DepartmentTransAlta CorporationCalgary, AB

Dennis McAllisterPower Technical ResourceDuPont Canada Inc.Kingston, ON

Diane NewtonProcess EngineerDuPont Canada Inc.Kingston, ON

Ronald NielsenManager, Environmental Affairs & SustainabilityAlcan Inc.Montreal, QC

J. Willie OwensHuman and Environmental SafetyProcter & Gamble Inc.Cincinnati, Ohio USA

Program Participants and Affiliations


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Dave PetersEnvironment and SafetyBASF CanadaToronto, ON

Peter QuosaiManager, Environment (Norbord Industries)Nexfor Inc.Toronto, ON

Manuela RackiAtomic Energy of Canada LimitedMississauga, ON

Bruce ReidManager, Environmental ActivitiesGeneral Motors of CanadaOshawa, ON

John RobertsVice President, EnvironmentNexfor Inc.Toronto, ON

Betty RozendaalDirector, EnvironmentAtomic Energy of Canada LimitedMississauga, ON

Ian ShawSenior Specialist, Environment andSenior Specialist, Environment & EnergyDofasco Inc.Hamilton, ON

Leonard SurgesManager, EnvironmentNoranda Inc.Toronto, ON

Leanna WhalenEnvironmental SpecialistDuPont Canada Inc.Kingston, ON

Don WhartonManager, Business Integration, Sustainable DevelopmentTransAlta CorporationCalgary, AB

Alan D. WillisEnvironmental Affairs ConsultantCanadian Institute of CharteredAccountantsToronto, ON

Tim WoodsEnvironmental Affairs OfficerNestlé Canada Inc.Scarborough, ON


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1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

About this workbook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Structure of this workbook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Feedback . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

2 The need for indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Sustainable development context . . . . . . . . . . . . . . . . . . . . . . . . . . 5Eco-efficiency — The seven elements . . . . . . . . . . . . . . . . . . . . . . 5Value of indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Value to facility managers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Value to corporate managers . . . . . . . . . . . . . . . . . . . . . . . . . . 6Value to employees, customers, financiers, regulators . . . . . . . . . 7

3 Reporting the indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Use of the indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Selection of boundaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Selection of reporting period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Materiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Selection of denominator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Example project decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Data quality and accuracy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Communicating indicator results . . . . . . . . . . . . . . . . . . . . . . . . . . 14

4 Energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Core energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Calculating the core energy intensity indicator . . . . . . . . . . . . . 18

Gathering data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Calculating energy usage . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Calculating energy intensity . . . . . . . . . . . . . . . . . . . . . . . . 19Special cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

5 Waste intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Core waste intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Calculating the core waste intensity indicator . . . . . . . . . . . . . . 22

The mass balance approach . . . . . . . . . . . . . . . . . . . . . . . . . 22The waste output approach . . . . . . . . . . . . . . . . . . . . . . . . . 25Special cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

6 Water intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Core water intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Calculating the core water intensity indicator . . . . . . . . . . . . . . 29

Table of contents

Gathering data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Calculating water usage . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Calculating water intensity . . . . . . . . . . . . . . . . . . . . . . . . . 30Special cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

7 Resources and tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

Conversion factors for energy sources . . . . . . . . . . . . . . . . . . . . . . 33Table 7.1: Energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . 34Table 7.2: Waste intensity indicator (mass balance approach) . . . . . 35Table 7.3: Waste intensity indicator (waste output approach) . . . . . 37Table 7.4: Water intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . 38

8 Complementary indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

Complementary energy intensity indicators . . . . . . . . . . . . . . . . . . 41Life-cycle energy intensity indicator . . . . . . . . . . . . . . . . . . . . . 41

Calculating the life-cycle energy intensity indicator . . . . . . . . 42Excess energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . 42

Calculating the excess energy intensity indicator . . . . . . . . . . 42Transportation energy intensity indicator of materials . . . . . . . . 43Transportation energy intensity indicator of personnel . . . . . . . . 43

Complementary waste intensity indicator . . . . . . . . . . . . . . . . . . . 43Waste utilization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Calculating the waste utilization indicator . . . . . . . . . . . . . . . 44Complementary water intensity indicator . . . . . . . . . . . . . . . . . . . 44

Water discharge intensity indicator . . . . . . . . . . . . . . . . . . . . . . 44Calculating the water discharge intensity indicator . . . . . . . . . 45

9 Working examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

Food plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49Core energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . 49Core waste intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . 50Waste utilization indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Core water intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . 52

Coal-fired power plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53Core energy intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . 53Core waste intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . 54Waste utilization indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55Core water intensity indicator . . . . . . . . . . . . . . . . . . . . . . . . . 55Water discharge indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56Water consumption indicator . . . . . . . . . . . . . . . . . . . . . . . . . . 57

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About this workbookMany leading companies have already devel-oped key eco-efficiency indicators for theirbusinesses and are routinely tracking andreporting energy, waste and water intensityindicators. Because these indicators have beendeveloped internally within businesses orbusiness sectors, the results are not readilycomparable. The standardization of defini-tions and decision rules for calculating andreporting eco-efficiency indicators could helpcompanies to set measurable eco-efficiencytargets and facilitate comparisons betweencompanies and business sectors — essentially,it would result in widely accepted, quant-ifiable, verifiable and transparent indicatorsthat could be widely used. Ultimately,reporting of eco-efficiency could becomeas standard and routine as reporting currentlyaccepted indicators of financial performance.1

Canada’s National Round Table on theEnvironment and the Economy (NRTEE),with the active cooperation of volunteercompanies, has developed and tested decisionrules and definitions for energy, waste andwater intensity indicators. The NRTEE’swork builds on the development of principlesand a framework for eco-efficiency indicatorsundertaken by the World Business Councilfor Sustainable Development (WBCSD).2

Participants in the NRTEE indicator programagreed that other companies in Canada andinternationally should be encouraged tomeasure and report energy, waste and waterintensity using the consistent approachestested. Participants also agreed that it wouldbe useful to develop a user-friendly workbookthat companies could use in calculating andreporting the indicators.

This workbook has been developed inaccordance with that advice. It outlines anddefines the energy, waste and water indica-tors that were developed during the NRTEEprogram and provides basic instructionsfor companies that wish to calculate theseindicators for their organizations.

Structure of this workbookThis workbook provides definitions of thethree core eco-efficiency indicators that weredeveloped during the NRTEE indicatorprogram. It also includes definitions forseveral complementary indicators that areassociated with the core indicators. Users willfind instructions and tables for calculatingeach of the core indicators as well as adviceon calculating the complementary indicators.

Reporting ofeco-efficiency couldbecome as standardand routine as reportingcurrently acceptedindicators of financialperformance.

Introduction1

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■ Complementary indicators — advice onhow to calculate complementary energy,waste and water intensity indicators.

■ Working examples — examples of howtwo facilities calculated their three coreindicators.

It would be impossible to address everyspecial case a company could encounterwhen calculating these indicators, but a basicframework is laid out. If your company isunable to comply completely with all of thedecision rules for any of the indicators,then when reporting the indicator, bothinternally and externally, you should provideexplanatory notes outlining the deviationfrom the decision rules or definitions andthe reason for the deviation.

FeedbackWe would appreciate hearing from you aboutthe value of the indicators to your organiza-tion. Please send your comments to:

National Round Table on theEnvironment and the Economy344 Slater Street, Suite 200Ottawa, ON K1R 7Y3Tel.: (613) 992-7189Fax: (613) 992-7385E-mail: [email protected]: www.nrtee-trnee.ca

Wherever existing procedures are availablein references, those instructions have notbeen reproduced here. Instead the appropriatereferences are provided.

The workbook is divided as follows:

■ The need for indicators — the valueof eco-efficiency indicators in helpingbusinesses improve their financial andenvironmental performance.

■ Reporting the indicators — the deci-sions each company must make on theuse, purpose, and scope of the indicatorsbefore it begins to calculate its indicators;advice on how to use the indicators forperformance tracking and reporting, andcautions about comparisons.

■ Energy intensity indicator — the defini-tions and decision rules for the coreenergy intensity indicator and instructionsfor its calculation.

■ Waste intensity indicator — the defini-tions and decision rules for the corewaste intensity indicator and instructionsfor its calculation.

■ Water intensity indicator — the defini-tions and decision rules for the corewater intensity indicator and instructionsfor its calculation.

■ Resources and tables — additionalresources for calculating the indicators.

Chapter 2 The need for indicatorsChapter 3 Reporting the indicators

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Sustainable development contextEco-efficiency has been widely accepted as aconcept that can help businesses understandhow achieving both environmental andbusiness goals can be compatible. TheWBCSD has noted that “a key feature ofeco-efficiency is that it harnesses the busi-ness concept of creating value and links itwith environmental concerns. The goal isto create value for society, and for thecompany, by doing more with less over alife cycle.”3

Eco-efficiency is a significant subset ofsustainable development, defined by theBrundtland Commission as “developmentwhich meets the needs of the presentwithout jeopardizing the needs of futuregenerations.”4 It is significant because itoffers an opportunity to engage business inthe agenda of sustainable development onterms that support business goals. Moreover,eco-efficiency measures provide a practicaltool for designing and implementingresource use programs for industry on asectoral, national and international level.5

As the WBSCD notes, “eco-efficiencybrings together the essential ingredients —economic and environmental progress —which are necessary for economic prosperityto increase with more efficient use of

resources and lower emissions.”6 To transformeco-efficiency from a concept into a reality,companies must measure and monitortheir performance in order to set goals forimprovement and to track and quantifythat improvement.

Eco-efficiency — The sevenelementsThe WBCSD has identified the followingseven elements of eco-efficiency:7

■ reducing the material requirements forgoods and services;

■ reducing the energy intensity of goodsand services;

■ reducing toxic dispersion;

■ enhancing material recyclability;

■ maximizing sustainable use of renewableresources;

■ extending product durability; and

■ increasing the service intensity of goodsand services.

The three core indicators developed by theNRTEE — for energy, waste and waterintensity — were designed to help companiesevaluate their performance over time withrespect to the WBCSD’s first two elementsof eco-efficiency: reducing material require-ments through improved waste and watermanagement and reducing energy intensity.

Eco-efficiency is a significant subset of sustainable development,defined by the BrundtlandCommission as “developmentwhich meets the needsof the present withoutjeopardizing the needs offuture generations.”

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Value of indicatorsThe use of energy, waste and water intensityindicators can help businesses maintain andenhance competitiveness while reducingenvironmental burdens. These indicatorsaddress the two elements of eco-efficiencythat are within the direct responsibility of acompany (reducing the energy intensity ofgoods and services, and reducing the materialrequirements for goods and services). Theydo not address the issue of consumption.The journey toward these indicators may beas valuable as the results themselves, andbusinesses are encouraged to considerthese indicators as one way, but not theonly way, of improving their businesses andthe environment.

The calculation and reporting of theenergy, waste and water intensity indicatorsoutlined in this workbook can benefit avariety of users: individual facility managers,corporate managers and a company’sstakeholders.

Value to facility managersEco-efficiency indicators, when used forinternal monitoring and reporting withinfacilities, have proven useful for:

■ justifying capital investments;

■ identifying and prioritizing opportunitiesfor improvement;

■ tracking and ensuring continuousimprovement;

■ setting goals for improvement; and

■ providing information for input intocorporate strategic decisions.

Value to corporate managersCompanies have used eco-efficiency indicatorsas effective management tools. They havealso found them useful for:

■ reporting to external stakeholders;

■ setting goals for improvement;

■ replying to external questions; and

■ promoting resource stewardship andconservation.

As well, companies see value of the indicatorsas a tool for benchmarking with similarfacilities within a company or for bench-marking with other similar organizations.However, comparisons of indicatorsbetween businesses and business sectorsshould be made with caution. Businesses inthe same sectors may be operating underdifferent economic, political, environmentaland natural resource constraints. The manu-facturing processes in different businesssectors are inherently different resulting indifferent achievable eco-efficiencies.

The journey towardthese indicators may beas valuable as the resultsthemselves, and businessesare encouraged to considerthese indicators as one way,but not the only way, ofimproving their businessesand the environment.


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Value to employees, customers,financiers, regulatorsThe energy and water intensity indicatorscan be used to report performance to avariety of internal and external audiences(e.g., employees, shareholders, regulators,the public and financial institutions).Because these two indicators are generallyamenable to standardized calculating andreporting across most business sectors, theiruse could enable external stakeholders tocompare similar organizations within busi-ness sectors provided denominators (units ofproduction or service delivery) are comparableand details of the companies’ productmix, operating conditions and operatingconstraints are known.

Companies that participated in the NRTEEindicator program suggested that wasteintensity indicators are less amenable to

external reporting than the energy andwater indicators. The waste indicatorsdefined in this workbook measure onlyquantities of wastes, and those quantitiesare not weighted for environmental impact.Thus they do not necessarily reflect acompany’s environmental burden per unitof production or service delivery. The wasteintensity indicators are also subject to morevariation in measurement and reportingacross business sectors. This makes themharder to standardize and less relevant as abenchmarking tool for external stakeholders.However, the waste indicators are valuabletools for companies that are beginning tothink about their environmental burdenand their material productivity.

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Companies need to make some preliminarydecisions before information can be gatheredand values calculated for these indicators:how will the indicators be used? what is theproject boundary? what is the reportingperiod for the indicators? and what are theappropriate denominators?* This sectionprovides information to help you decideeach of these issues.

Use of the indicatorsQuestions to consider when deciding on theuses and audience for the indicators include:

■ Will they be included in the company’scorporate environmental report?

■ Will they be reported internally to thecompany’s board of directors?

■ Will they be compared with the indicatorresults of similar companies within thesame industry?

■ Will facility managers use them as a toolin making their processes more efficient?

■ Other uses?

The intended use of the indicators willhelp you determine an appropriate projectboundary, reporting period and denominatorfor the project.

Selection of boundariesAs illustrated below, indicators can beapplied at multiple levels within a company(e.g., company, business unit, facility [site]or product).

Figure 3.1 Levels within a company at which indicators can be applied8

Level 1:Company

Level 2:Business unit

Level 3: Site or facility

Level 4:Product system

Company

Business Business Business Businessunit 1 unit 2 unit 3 unit 4

Site 1 Site 2 Site 3

Materialacquisition Manufacturing Use End of life

Reporting the indicators3

* Eco-efficiency is normally measured as a rate, such as MJ/t or MJ/unitsof product. The denominator — in this case “t” or “units of product” —will vary depending on the service or product the company produces.

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Once the use and target audience for theindicators have been identified, the nextstep in calculating any of the indicators is todefine its project boundary. Possible projectboundaries include:

■ Corporate — the entire company;

■ Business unit — a business unit withinthe corporation, which could includeseveral different facilities and/or products;

■ Product line — a particular product linewithin the corporation, which could beproduced at a single facility or at severalfacilities;

■ Facility or facilities — one or morefacilities (sites) operated by the corpora-tion; or

■ Unit processes — one or more unitoperations within a facility.

Most companies that tested these indicatorsselected one or several facilities as their projectboundary. Data are generally available at thefacility or site level, and facilities are generallyunder the responsibility of an overall managerwho has the authority to make decisionsabout improving performance. Allocation ofenergy or material use between differentproducts or unit operations within a facilitymay provide additional information for themanager, but allocation within a facility isoften difficult because of a lack of meteringat the individual product or process level.

Indicator calculations can be rolled up(aggregated) to move from a lower projectboundary to a higher project boundary.However, the value of aggregating the indi-cators must be determined by each individualcompany. Rolling up the indicators to thecorporate level might be useful internally(enabling year-to-year comparisons), but itwould be difficult to use these aggregatedresults to compare companies unless muchwere known about the product mix and aboutoperating constraints within each company.

Selection of reporting periodOnce you have chosen a project boundary,you must select an appropriate and mean-ingful reporting period. Points to considerinclude:

■ Should the reporting period coincidewith the company’s fiscal year?

■ How often should the indicator resultsbe evaluated?

■ What are the billing frequencies and datesfor company resources (e.g., electricitybill, other utility bills, supplier invoicesfor materials, waste disposal)?

■ Other company-specific issues?

Shorter reporting periods are likely to be moreuseful to the person directly responsible forthe indicator results, but they require greatereffort than longer ones. Those involved in


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day-to-day management may want to measuremonthly, or even more frequently, especiallyduring the initial stages of eco-efficiencymonitoring. Users who are more removedfrom day-to-day management will probablyfind quarterly or yearly reporting adequate.

MaterialityIdeally, all energy, material (for the wasteindicator) and water streams should beincluded in the indicator calculations. Insome instances, however, the effort ofobtaining all the necessary information maynot justify the benefits to the company.

In deciding whether to include or omit aparticular item of information, you mustjudge its “materiality.” Materiality dependson each company’s particular circumstancesand should generally be determined in rela-tion to an item’s significance to users of theinformation. An item of information (or anaggregate of items) should be considered tobe material if it is probable that its omissionor misstatement would influence or changea decision.9 In other words, you need to askwhether the substance or energy source inquestion would make a substantial differ-ence to the nature, costs and/orenvironmental impact of your operations.

If you judge something to be “material” toyour operations, you should include it inthe indicators. You should also ensure that

you document and report the decisionsabout what was excluded from the indicatorcalculations and the reasons for these decisions.

Selection of denominatorThe main purpose of these indicators is toevaluate the energy and material productivityof companies over time. This productivity isa surrogate for environmental performance.To facilitate comparisons over time (or acrossdifferent facilities or companies), it is desir-able to “normalize” energy, material andwater use to adjust for facility size or changesin production over time. Thus the indicatorsare measured as a ratio of the environmentalburden (i.e., use of resources) of a companyat the level of its project boundary to theamount of product or service value producedby that section of the company.

Environmental burdenUnit of production or service delivery

You must choose the denominator that willbe most useful to you. Possibilities fordenominators include:

■ tonnes of product;

■ units of product produced or shipped;

■ dollars of sales;

■ megawatt hours; or

■ square metres of floor space.

The choice of denominator will depend inpart on the type of business being operated.Most manufacturing companies that havetested these indicators have found tonnes ofproduct to be the most useful denominator.You should include in the denominator thequantity (in the appropriate units) of onlyyour customarily desired products. Thismeans that by-products or wastes generatedby the process that are sold or for whichincome is received should not be includedunless they are customarily desired in theprocess. However, two or more productsmay come from a company facility or man-ufacturing process. These are consideredco-products and should be included in thedenominator only if they are intendedproducts (i.e., your company is in the busi-ness of making them) and not wastes(which are disposed of or sold or given awayto prevent their release to the environment).

Service industries such as research labora-tories may find it more meaningful to usemeasures such as area of floor space ornumber of employees or customers servedas the denominator.

In order to calculate any of the indicators,the appropriate units for the denominatormust be selected. The number of units inthe denominator must then be calculatedover the chosen reporting period (e.g., tonnesof product produced this quarter, dollars ofsales in the last year).


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Cautionary note: Although the data areusually readily available, choosing a financialdenominator leads to issues of comparabilityover time. Financial denominators are affectedby price shifts in commodities, recessions, etc.

Example project decisionsThe following decision matrix outlinessome suggestions for audiences and reportingperiods for each of the potential projectboundaries. Each “X” is a possible applica-tion of the indicator. A combination ofaudience, reporting period and projectboundary that is not suggested in the tablecould also be used.

Example 1: Corporate reportingAs Vice-President, Environment, for yourcompany, you wish to use these indicators asmeasures of your company’s eco-efficiencywhen reporting to the public, your share-holders and analysts in your corporateenvironmental report. Appropriate choicesmay be:

Project boundary — entire corporation

Reporting period — the one-year periodsince your previous corporate environ-mental report

Denominator — the total productionof your company in appropriate units(e.g., tonnes, dollars, widgets)

Project boundary

Corporate Business unit Product line Facility(ies) Unit process

AudienceFacility managers x x x xCorporate managers x x x xEmployees, customers, financiers, regulators x

Reporting periodWeekly or more often x xMonthly x x xQuarterly x x x xAnnually x x x x x

Figure 3.2 Decision matrix


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Example 2: Tools for facility managers

As a facility manager within your corporation,you have direct control and responsibilityfor production within your facility. You arelooking for tools to track your performancethat may give you ideas for how to makeyour process more efficient, whether in itsuse of energy, water or other materials.Appropriate choices may be:

Project boundary — the entire facility orsite for which you are responsible

Reporting period — a reporting period thatis most meaningful for you; depending onyour billing information and how often youwant to see the results of your indicators,you could use a monthly, quarterly or annualreporting period

Denominator — the unit of production mostappropriate to your business (e.g., tonnes ofproduct, number of vehicles, theoretical litresof food packed, dollars of sales)

Data quality and accuracySuccessful monitoring of eco-efficiencydepends on the availability and quality ofthe data used. Data needed to calculateindicators were generally readily availablewithin the companies that participated in theNRTEE indicator program and were judgedby the companies to be quite accurate.For complementary indicators that address

life-cycle steps outside the responsibility of thecompany, data were frequently less accurateand available and often required estimation.

For the energy intensity indicators, companiesfound that data at the site and facility levelwere generally available; however, meteringwas often insufficient for allocating energyconsumption to processes within a facility.Companies estimated the accuracy of theirindicator values to be generally within ± 10%or better because the values were derivedfrom metered data used for billing purposes.

For the waste intensity indicators, companiesfound that data at the site and facility levelwere generally available; however, once again,information was generally insufficient forallocating waste quantities to products at afacility. Companies estimated the accuracyof their indicator values to be generallywithin ± 10% because waste disposal costsmerit the careful monitoring of wastes,and releases to the environment have to bereported to regulators.

For the water intensity indicators, dataavailability and accuracy were found to begenerally high (accuracy exceeded ± 10%)because metering is in place for billing andregulatory purposes.

The accuracy of the three indicators wasgenerally found to be sufficient for trackingperformance from one reporting periodto another.

Successful monitoringof eco-efficiency dependson the availability andquality of the data used.


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Communicating indicatorresults When presenting the indicators to a target audience, it is important to provide thecontext for the indicators — the reportingperiod selected, the project boundary chosen,the denominator used and the reasons forthese choices. It is also useful to show trendsin the indicators over time.

The following chart depicts energy intensityover time for a food production facility.Note that the value of the energy intensityindicator has decreased over time while both

the quantity of production and energyconsumption have increased. Energy use perunit of production has decreased, indicatingan improvement in energy intensity.

It may be impossible for companies tocomply completely with all of the decisionrules for the indicators in this workbook. Inthis situation, you should include explana-tory notes, outlining the deviation from thedecision rules or definitions and the reasonfor the deviation, in indicator reports, bothinternal and external.

Figure 3.3 Energy intensity over time for a food plant

Total energy consumption (kWh) Production (kg) Energy used/unit of production (kWh/kg)

1994 1995 1996 1997 1998 1999 2000 2001Projected

Chapter 4 Energy intensity indicatorChapter 5 Waste intensity indicatorChapter 6 Water intensity indicator

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Many companies routinely measure andtrack energy intensity indicators at both thefacility and corporate levels. During theNRTEE indicator program, a core energyintensity indicator was developed. Thissection defines the core energy intensityindicator. Worksheets to help you calculatethe value of the indicator as it applies toyour company are provided in Chapter 7.

A set of complementary energy intensityindicators that provide a perspective onadditional stages in a product or service life-cycle were outlined during the NRTEEindicator program and are included inChapter 8 (Complementary indicators).These complementary indicators (life-cycleenergy, net energy, transportation energyof materials and transportation energy ofpersonnel) were chosen from the definedsuite of complementary indicators becausethey were tested by at least one of the com-panies that participated in the programand because their calculation is relativelystraightforward. While detailed instructionsfor calculating the complementary indicatorsare not provided in this workbook, Chapter 8provides some advice for companies thatwish to undertake their calculation. Chapter 9provides examples of how two companies havecalculated the energy intensity indicator.

Core energy intensity indicatorThe core energy intensity indicator (seeschematic below) measures all the direct andindirect fuels used to produce the product(s)or deliver the service(s) per unit of productionor service delivery.

Energy consumed within the project boundary from all sourcesUnit of production or service delivery

Electricity

Oil

Gas

Coke

Coal

Wind

Nuclear

Other(e.g., solar, biomass,geothermal)

Unit ofoutput

Facility/businessunit/product line

Internallygenerated energy(e.g., wind, solar)

Figure 4.1 Schematic of core energy intensity indicator

Core energy intensity =

Energy intensity indicator4

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The core energy intensity indicator is measuredin megajoules and includes electricity as wellas energy derived from fuels such as gas, oil,coal, coke and other sources.

The core energy intensity indicator includes allof the following energies that are applicable:

■ Fossil energy — energy derived from anyfossil source of carbonaceous material,including oil, coal and natural gas.

■ Non-fossil energy — energy derived from anynon-fossil source, including hydroelectric,geothermal, nuclear, wood and others.

■ Process energy — energy (electric and non-electric) required to operate process equipment.

■ Inherent energy — the fuel content orenergy value of materials. Materials usedin the manufacturing process may havesignificant energy value. One example isnickel sulphide ore. Both the nickel andthe sulphide in the ore release significantquantities of energy when they are oxidized.The energy value (heat of combustion) ofthe nickel sulphide should be included inthe calculation of energy intensity.

■ Transportation energy — the energyrequired to transport materials, energy orpersonnel within the project boundary.

■ Energy generated — any energy generatedfrom renewable sources (e.g., wind, solar,hydro) within the project boundary used toproduce the product or service.

Calculating the core energyintensity indicator

Gathering dataYou will need to gather data for each ofthe energy sources that enters your projectboundary over the chosen reporting period.Energy entering the boundary could includeelectricity, coal, oil, coke, natural gas, gaso-line and others. Chapter 7, Table 7.1, listspossible fuel sources that may be enteringyour project boundary. Steps 1 to 6 beloweach refer to columns in Chapter 7, Table 7.1.

Step 1: Check off each fuel source that isapplicable to your project boundary inColumn A.

Step 2: Collect the data for each of theenergy sources that you have checked offin Column A. Possible sources for theinformation include billing informationfrom your company’s purchasing depart-ment and direct meter readings from yourfacilities or other sources. Make sure thatthe data you collect are applicable to yourreporting period (i.e., make sure that youhave data that are valid from January toDecember if you are reporting annually bythose months, or make adjustments to yourgas bills if they are billed from the 15th of themonth to the 15th of the following monthif you wish to measure your indicator from

Possible sources forthe information includebilling informationfrom your company’spurchasing departmentand direct meter readingsfrom your facilities orother sources.


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the beginning to end of the month). Enterthe numerical value of each of the energysources coming into your boundary inColumn B.

Step 3: Clearly indicate in Column C the unitsin which the numerical value of your energysources is being reported in Column B.

Calculating energy usageStep 4: Use Chapter 7 (Conversion factorsfor energy sources) to find the conversionfactors for converting each of your energysources into the common unit for reportingthe core energy intensity indicator (mega-joules). Enter the appropriate conversionfactor for each energy source into Column D.

(If you have information on the energycontent of the specific fuels you use, use thatinformation, rather than the information

from Chapter 7 [Conversion factors forenergy sources], for converting the energyto megajoules.)

Step 5: Multiply the value indicated inColumn B by the conversion factor inColumn D for each of your fuel sources.Place the results in Column E.

Step 6: Sum all of the values in Column E.Place the results in the box labelled “Totalenergy.” This is the total energy enteringyour project boundary in megajoules.

Calculating energy intensity As defined earlier, the core energy intensityindicator is the total energy consumed withinthe project boundary from all sources dividedby the unit of product or service delivery.

Step 7: Enter the appropriate values asindicated below.

Core energy intensity = Total energy consumed within the project boundary from all sourcesUnit of production or service delivery

= Total energy (from Chapter 7, Table 7.1) [MJ]Denominator value [e.g., t, $, # of widgets]

= [MJ][ ]

Core energy intensity = [MJ/ ]

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Special cases1. What if I generate my own energy on-site?

Any electricity generated within your projectboundary from renewable sources (e.g., wind,solar, hydro) must be included in yourcalculation of total energy (Chapter 7,Table 7.1). This total energy is the numeratorof your core energy intensity indicator. If someelectricity, hot water or steam is generatedfrom fossil fuels (coal, oil or gas) within yourproject boundary, include the fuel enteringyour project boundary, but do not includethe energy value of the electricity, hot wateror steam produced in your calculation oftotal energy.

2. What if one of my input materials includesa flux that contains inherent energy?Should I include the energy value of theflux as one of my fuel sources as well as theweight of the flux if I am using the “massbalance” approach to calculate the wasteintensity indicator?

If the energy value of the flux would affectthe economics or environmental impactof your operations, then include theenergy value of the flux in the calculationof the energy intensity indicator. Use yourjudgement about your business and yourdefinition of materiality when decidingwhether the energy value of the flux shouldbe included. Include an explanatory note ifyou have not included the flux and providethe rationale for exclusion.

If the weight of the flux is greater than1% of the weight of co-products, then youshould include it in your calculation of thewaste intensity indicator if you are using the“mass balance” approach (see Chapter 5).

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Core waste intensity indicatorThe core waste intensity indicator is consid-ered essential for companies reporting wasteintensity. The indicator measures the totalmaterial entering the product boundaryminus material that ends up in the productand co-product per unit of production orservice delivery. It can be defined as follows:

Many companies routinely measure andtrack the wastes from their processes(emissions to air, water and soil) and areinterested in continuously reducing theirmaterial inefficiencies, both to save costsand to reduce their environmental impact.A core waste intensity indicator was devel-oped during the NRTEE indicator programand is defined in this section. Also providedare instructions to help you calculate thevalue of the core waste intensity indicator asit applies to your company.

A complementary waste intensity indicator,the waste utilization indicator, was alsodeveloped during the NRTEE program.This workbook does not provide detailedinstructions for calculating the wasteutilization indicator. However, Chapter 8(Complementary indicators) includes someadvice for companies that wish to undertakethis calculation. The waste utilization indi-cator provides an opportunity to track theeffectiveness of efforts to find uses for wastestreams. Chapter 9 (Working examples) ofthis workbook includes examples of howtwo companies have calculated the wasteintensity indicator.

Total material (direct + indirect) entering the project boundary – material that ends up in the product and co-product

Unit of production or service delivery

A waste is any output that is disposed of,released to the environment or not con-sidered to be “intended product from amanufacturing process.” This definitionprovides the distinction between a co-productand a waste.

The core waste intensity indicator includesall materials relevant to the product and/orprocess. “Relevant” materials include all thosethat make up more than 1% by mass ofthe products and co-products leaving themanufacturing site. They include all rawmaterials, packaging associated with inputs

Core waste intensity =

Waste intensity indicator5

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and all products and releases to the environ-ment, excluding water. Materials may be insolid, liquid or gaseous form. Of these,materials with a cumulative mass contribu-tion of at least 90% of the total weight ofproducts or co-products are to be included.

Fuel is also included as a material. Thequantity of fuel reported in kilograms isincluded in the calculation of the core wasteintensity indicator. Water, however, is notincluded in the core waste intensity indicator.

Wastes associated with capital investmentswithin the project boundary are not includedin the waste intensity indicator becausethey confound the routine tracking ofwaste intensity.

Waste includes not only waste that endsup in a dumpster or is sold to reusers orrecyclers, but also substances discharged intowater and air if their amount is “material.”Some companies choose not to includereleases to air and water in waste intensity.In these cases, releases to air and water mayrepresent an insignificant fraction of thetotal waste (< 10%) and/or these releasesmay be tracked and reported separately. If you choose not to include releases to airand water, you should include an explanationof why not when communicating yourindicator results.

Calculating the core waste intensity indicatorYou should calculate the waste intensityindicator in a manner that is most useful toyour operations. You should explain whatyou have included in the indicator, and why,in the explanatory notes accompanying theindicator report.

There are two ways to calculate the corewaste intensity indicator:

■ the mass balance approach; and

■ the waste output approach.

For companies whose manufacturingprocesses are based largely on chemicalreactions (e.g., chemical and plastics manu-facturers) or have few input materials, themass balance approach is relatively straight-forward. For companies with a relativelylarge number of input materials (e.g., foodand automobile makers), the waste outputapproach may be more practical.

The mass balance approachYou will need to gather data regardingwhat materials enter and leave your projectboundary over the chosen reporting period.Steps 1 to 12 below refer to columns inChapter 7, Table 7.2.


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Materials taken inStep 1: List all the direct and indirect mate-rials that enter your project boundary inColumn A. Material inputs include materialsdirectly incorporated in the product andco-product and indirect materials used inthe manufacturing process. Examples ofindirect materials include but are not limitedto pump lubricants and non-aqueous fluidssuch as air and solvents.

Step 2: Collect the data for each of thematerial inputs listed in Column A. It is mostlikely that the best source of informationon what enters your project boundary is yourpurchasing department. Invoices for all ofthe material that you are paying for willshow you how much material enters theboundary. Make sure that the data youcollect are applicable to your reportingperiod. Enter the numerical value of eachof the quantities of materials entering yourproject boundary in Column B.

Step 3: Clearly indicate in Column C theunits in which the numerical value of yourmaterial inputs is being reported in Column B.

Step 4: You now need to convert each of thematerial inputs into a common unit ofmeasurement (kilograms). Enter an appro-priate conversion factor for each material inColumn A into Column D.

Step 5: Multiply the value indicated inColumn B by the conversion factor inColumn D for each of your materials.Place the results in Column E.

Step 6: Sum all of the kilograms of inputsinto one number representing the kilogramsof total material (direct + indirect) that entersyour project boundary. Place the results inthe box labelled “Total material taken in.”

Materials leaving as product or co-productYou must now calculate the amount ofmaterial that leaves your project boundaryas product or co-product for the reportingperiod that you have chosen. Co-productsare two or more products coming from thesame manufacturing process. A co-productmust be a “customarily desired product”of your manufacturing process. You must bein the business of making this co-productrather than simply selling a by-product ofyour process. Any output that is disposedof, released to the environment or not anintended product from a manufacturingprocess is not to be considered as a productor co-product.

Step 7: List all of the products and co-products that leave your project boundaryin Column A.

Co-products are two or more productscoming from the samemanufacturing process. A co-product must be a “customarilydesired product” ofyour manufacturingprocess.


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Step 8: Collect the data for each of theproducts and co-products that you havelisted in Column A over your reportingperiod. Enter the numerical value of each ofthe quantities of products and co-productsleaving your project boundary in Column B.

Step 9: Clearly indicate in Column C theunits in which the numerical value of yourproducts and co-products is being reportedin Column B.

Step 10: You will now need to convert eachof the product and co-product quantitiesinto a common unit of measurement (kilo-grams). Enter an appropriate conversionfactor for each product and co-product inColumn A into Column D.

Step 11: Multiply the value indicated inColumn B by the conversion factor inColumn D for each of your products andco-products. Place the results in Column E.

Step 12: Sum all of the kilograms of products and co-products into one numberrepresenting the kilograms of total productplus co-product that leave your projectboundary. Place the results in the boxlabelled “Total amount of product andco-product.”

Calculating core waste intensity (mass balance approach)As defined earlier, the core waste intensityindicator is the total material (direct + indi-rect) entering the project boundary minusthe material that ends up in the productand co-product per unit of production orservice delivery.

Step 13: Calculate your waste intensityusing the calculation below.

Core waste intensity = Total material entering the project boundary – material in the product and co-productUnit of production or service delivery

= Total material taken in (Step 6) – total amount of product and co-product (Step 12) [kg]Denominator value [e.g., t, $, # of widgets]

= [kg][ ]

Core waste intensity = [kg/ ]


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The waste output approachMany companies have far too many materialsentering their project boundary to calculatethe core waste intensity indicator using themass balance approach. However, mostcompanies measure and track waste pro-duction very closely. If your company tracksand monitors waste and you have too manymaterial inputs to use the mass balanceapproach, then the waste output approachmay be the easiest way to calculate yourwaste intensity indicator. Steps 1 to 6 belowrefer to columns in Chapter 7, Table 7.3.

Waste leaving the project boundaryStep 1: List all of the types of wastes thatleave your project boundary in Column A.It is important to note that waste generatedincludes not only waste that can be put in atrash bin, but also salvageable wastes thatyou sell or give to reusers and recyclers.Wastes also include discharges to water andair, if they are material to your operations.

Step 2: Collect the data for each of thewastes that you have listed in Column A.Make sure that the data you collect areapplicable to your reporting period. Enterthe numerical value of each of the wastesleaving your project boundary in Column B.

If the quantities are significant, it is likelythat your company must report its emissionsto air and water under Canada’s National

Pollutant Release Inventory (NPRI). TheNPRI guidelines contain significant instruc-tions for calculating those emissions, and thisworkbook does not duplicate that work.If your emissions to air are material to yourprocess, we recommend that you use the NPRIinstructions at http://www.ec.gc.ca/pdb/npri/to calculate your emissions. The same method-ology may be applicable to substances notincluded in the NPRI. Place the numericalvalue of these emissions in Column B.

Step 3: Clearly indicate in Column C theunits in which your waste outputs are beingreported in Column B.

Step 4: You will now need to convert eachof the quantities of wastes into a commonunit of measurement (kilograms). Enter anappropriate conversion factor for eachmaterial in Column A in Column D.

Step 5: Multiply the value indicated inColumn B by the conversion factor inColumn D for each of your wastes. Placethe results in Column E.

Step 6: Sum all of the kilograms of wastesinto one number representing the kilogramsof total waste that leave your project bound-ary. Place the results in the box labelled“Total wastes generated.”


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Calculating core waste intensity (waste output approach)As defined earlier, the core waste intensityindicator measures the total material enter-ing the product boundary minus materialthat ends up in the product and co-productper unit of production or service delivery.Using the waste output approach, this isequivalent to the total waste leaving theproject boundary per unit of production orservice delivery.

Step 7: Calculate your core waste intensityusing the calculation below.

Special cases1. What if the waste produced within the

project boundary does not leave the projectboundary because I dispose of some wastesin a landfill within my project boundary?

Using the mass balance approach, the wastedisposed of in the on-site landfill would beincluded (i.e., it is in the materials includedin the calculation of the difference betweenthe weight of raw materials entering theproject boundary and the weight of materialsleaving in the co-products). If you use thewaste output approach, you should includeany wastes being managed within yourproject boundary in the numerator.

2. What if water is an integral component ofeither my input materials or my co-products,making it difficult to report weights ofmaterials on a dry basis?

If it is not practical for you to report materialweights on a dry basis, do your calculationsincluding water or moisture and include anexplanatory note with your indicator reportindicating that you have not followed thedecision rule and explaining why not. Theimportant thing is that the indicator numbersare helpful to your company in reportingand monitoring progress over time.

Core waste intensity = Total waste leaving the project boundaryUnit of production or service delivery

=Total wastes generated (Chapter 7, Table 7.3) [kg]

Denominator value [e.g., t, $, # of widgets]

= [kg][ ]

Core waste intensity = [kg/ ]


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Another option would be to select a physicaldenominator other than weight for your calcu-lations. For example, in the forest sector, onecompany used “thousands of square feet of1/16 inch thickness panel” as the denominator.

3. What if the waste coffee grounds from myprocess are burned to produce energywithin my project boundary?

In this case, the weight of the waste coffeegrounds would be included in the wasteintensity indicator. However, you could alsochoose to report the complementary wasteintensity indicator, outlined in Chapter 8, inaddition to the waste intensity indicator.The weight of waste coffee grounds wouldthen be included in the numerator andwould be counted as part of the waste thatis utilized.

4. What if a major expansion takes place whilethe waste indicator is being tracked and Icannot accurately separate the waste dueto the expansion from that due to routinefacility operations?

This issue can be addressed by includingthe weight of the construction waste in theindicator. You should provide an explanatorynote indicating that the waste intensityindicator for the relevant reporting perioddoes not reflect normal operations.

5. What if I sell used packaging to a packag-ing recycler? Is the packaging included aspart of my waste?

If the revenue from the used packaging is nota critical factor in your business, the usedpackaging is considered a waste. It wouldbe considered as “waste utilized” in thecomplementary waste utilization indicator.It would not be considered a co-product inthe indicator denominator.

6. What if the fly ash produced from coal-firedelectricity generation is used in cement orconcrete production?

Since the fly ash is not an intended productof electricity generation, it is considered awaste and should be included in the numer-ator of the waste intensity indicator. Thequantity of fly ash used would be includedas “waste utilized” in the complementarywaste utilization indicator.

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Water use is an increasing concern forcompanies, both from availability and qualityperspectives. As a result, water intensity hasbeen identified as an important subset ofmaterial intensity for companies.

A core water intensity indicator was devel-oped during the testing program. Worksheetsfor its calculation are included in Chapter 7.The water intensity indicators are reportedin cubic metres of water used per unit ofproduction or service delivery.

A complementary water intensity indicator,water discharge, was also developed duringthe NRTEE indicator program. This work-book does not provide detailed instructionsfor calculating the water discharge indicator.However, Chapter 8 (Complementary indica-tors) includes some advice for companies thatwish to undertake its calculation. Chapter 9(Working examples) provides examples ofhow two companies have calculated thewater intensity indicator.

Core water intensity indicatorThe core water intensity indicator can beused to measure, track and report waterusage in companies for which water repre-sents an important material. The core waterintensity indicator represents the amount of

water taken into the project boundary perunit of product or service delivery and canbe defined as:

Core water intensity = Water taken inUnit of production or service delivery

Water taken in includes most water taken intothe project boundary, including water takenfrom water bodies, wells and the municipalsupply. It excludes water taken in with rawmaterials (e.g., wet lumber) and rainwateror snow (unless it is specifically collected foruse within the project boundary).

Calculating the core water intensity indicatorYou will need to gather data for each ofthe water sources that enters your projectboundary over the chosen reporting period.Steps 1 to 6 below refer to columns inChapter 7, Table 7.4.

Step 1: Check off each water source thatis applicable to your project boundary inColumn A.

Gathering dataStep 2: Collect the data for each of thewater sources that you have checked off inColumn A. It is most likely that, due toregulations and permitting requirements, thewater that enters your project boundary isaccurately metered. Make sure that the datayou collect are applicable to the reportingperiod that you have chosen. Enter thenumerical value of each of the water sourcescoming into your boundary in Column B.

Step 3: Clearly indicate in Column C theunits in which the numerical value of yourwater sources is being reported in Column B.

Calculating water usageStep 4: If the information on the waterentering your boundary is not in units ofcubic metres, enter a conversion factor toconvert the quantities of water to cubicmetres for each water source in Column D.

Water intensity indicator6


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Step 5 (if applicable): Multiply the valueindicated in Column B by the conversionfactor in Column D for each of your watersources. Place the results in Column E.

Step 6: Sum the values in Column E. Placethe results in the box labelled “Total watertaken in.” This is the total water taken intoyour project boundary in cubic metres.

Calculating water intensityAs defined earlier, the core water intensityindicator is the amount of water taken intothe project boundary per unit of product orservice delivery.

Step 7: Calculate your core water intensityindicator using the calculation below:

Core water intensity = Total water taken inUnit of production or service delivery

= Total water taken in (Chapter 7, Table 7.4) [m3]Denominator value [e.g., t, $, # of widgets]

=[m3]

[ ]

Core water intensity = [m3/ ]

Special cases1. What if I collect rainwater within the

project boundary and use it as a source ofcooling water in the manufacturingprocess?

The quantity of rainwater collected shouldbe measured and included in the calculationof water taken in. An explanatory note shouldbe included with your indicator showing thatrainwater is included in your calculation.

Chapter 7 Resources and Tables

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Conversion factors for energy sources10

Fuel type Natural unit Conversion factor(MJ)

Petroleum products

Heavy fuel oil litres 41.73Light fuel oil litres 38.68Diesel litres 38.68Kerosene litres 37.68Gasoline litres 34.66Petroleum coke litres 42.38

Natural gas

Natural gas cubic metres 37.78Propane litres 25.53Butane litres 28.62

Coal

Anthracite kilograms 27.70Imported bituminous kilograms 29.00Canadian bituminous

Newfoundland kilograms 28.50P.E.I. kilograms 28.50Nova Scotia kilograms 28.50New Brunswick kilograms 27.00Quebec kilograms 28.50Ontario kilograms 30.40Manitoba kilograms 30.40Saskatchewan kilograms 30.40Alberta kilograms 30.40British Columbia kilograms 30.50Yukon & N.W.T. kilograms 30.40

Sub-bituminous kilograms 18.30Lignite kilograms 15.00Coke kilograms 28.83

Biomass

Wood kilograms 18.00Hog fuel kilograms 18.00Black liquor kilograms 14.00

Electricity kilowatt hours 3.60

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Table 7.1: Energy intensity indicator

A B C D E

Energy source Applicable Numerical value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert over reporting

period to MJ) period

Electricity

Electricity x MJ

Petroleum products

Heavy fuel oil x MJLight fuel oil x MJDiesel x MJKerosene x MJGasoline x MJPetroleum coke x MJOther x MJ

Natural Gas

Natural gas x MJPropane x MJButane x MJOther x MJ

Coal

Anthracite x MJBituminous/sub. x MJLignite x MJCoke x MJOther x MJ

Biomass

Wood x MJHog fuel x MJBlack liquor x MJOther x MJ

Other

Steam x MJHot water x MJInherent energy x MJOther x MJ

Total energy

Total energy = MJ


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Table 7.2: Waste intensity indicator (mass balance approach)

A B C D E

Materials used Numerical value Units Multiply Conversion factor Converted value Unitsover reporting (to convert to kg) over reporting

period period

Raw materials

x kgx kgx kg

Packaging

x kgx kgx kg

Office supplies

x kgx kgx kg

Indirect materials

x kgx kgx kgx kg

Total material taken in

Total material taken in = kg


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Table 7.2: Waste intensity indicator (mass balance approach)(cont’d)

A B C D E

Amount of product Numerical value Units Multiply Conversion factor Converted value Unitsand co-product over reporting (to convert to kg) over reporting

period period

Product

x kgx kgx kgx kg

Co-product

x kgx kgx kgx kgx kgx kgx kgx kg

Total amount of product and co-product

Total amount of product kgand co-product =


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Table 7.3: Waste intensity indicator (waste output approach)

A B C D E F G

Wastes generated Numerical value Units Multiply Conversion Converted value Units Waste used? Quantity Unitsover reporting factor over reporting

period (to convert periodto kg)

Waste end points

Landfill x kg kgIncineration x kg kgRecycling x kg kg

Reuse x kg kgOn-site composting x kg kgOn-site energy generation x kg kgHazardous waste disposal x kg Kg

Air x kg kgx kg kgx kg kgx kg kgx kg kg

Water x kg kgx kg kgx kg kgx kg kgx kg kg

Others x kg kgx kg kg

Total wastes generated

Total wastes kg Total wastes kggenerated = used =


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Table 7.4: Water intensity indicator

A B C D E

Water source Applicable Numerical value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert to m3 over reporting

period if necessary) period(if necessary)

Water body(ies) x m3

Wells x m3

Municipal supply x m3

Other x m3

Total water taken in

Total water taken in = m3

Chapter 8 Complementary Indicators

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Several complementary indicators weredeveloped during the testing program toaccompany the core indicators. These indi-cators, when communicated in conjunctionwith the core indicators, often give a morecomplete picture of a company’s energy,waste or water intensity. They can also beused as additional tools to help a companyreduce its environmental burden and costsper unit of production or service delivery.This workbook does not provide detailedinstructions for calculation of the comple-mentary indicators. General guidance isprovided below.

Complementary energy intensity indicatorsThe complementary indicators (life-cycleenergy, excess energy, transportation energyof materials, and transportation energy ofpersonnel) were chosen from the suite ofcomplementary indicators defined because(a) they were tested by at least one of thecompanies that participated in the NRTEEindicator program and (b) their calculationis relatively straightforward.

Life-cycle energy intensity indicator“Life-cycle” refers to the consecutive andinter-linked stages of a product system,from raw material acquisition or generationof natural resources to final disposal.

The life-cycle energy intensity indicator isthe sum of the energy consumed during allof the phases of the product or service life-cycle, from the extraction and processing ofinput materials and energy, through to theeventual disposal of the product.

It may be easiest when calculating your life-cycle indicator to limit the calculation toincluding one life-cycle step upstream andone downstream of the project boundary.

Raw materials acquisition

Manufacturing

Use/reuse/maintenance

Recycle/waste management

Atmosphericemissions

Waterbornwastes

Solid wastes

Co-products

Other releases

Inputs System boundary Outputs

Raw materials

Energy

Figure 8.1 Life-cycle stages11

Data beyond one step up and one step downare often difficult to obtain, are generallyestimated and have high uncertainties.

Different industry sectors may have differentdecision rules around the steps to be includedin this indicator. Some industries may findit useful to look only at upstream energieswhile some may only be interested in down-stream energies.

Complementary indicators8

Eco-efficiency Indicators WorkbookC

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Calculating the life-cycle energy intensity indicatorStep 1: Clearly define the number ofupstream and downstream life-cycle stepsthat you wish to include in the life-cycleenergy indicator. Issues to consider include:

■ How easily accessible are data for upstreamand downstream steps in my process?

■ What is the quality of the upstream anddownstream data?

■ Are downstream steps more relevant tomy industry sector than upstream steps?Or vice versa?

■ How many upstream and downstreamsteps do I have the resources to address?

Step 2: Using Chapter 7, Table 7.1, calculatethe total energy consumed within each life-cycle step being considered (e.g., if you are

Total energy (life-cycle step 1 + 2 + 3… life-cycle step n)

Denominator value [e.g., t, $, # of widgets]

= [MJ][ ]

[MJ/ ]

considering three life-cycle steps, you mustuse Chapter 7, Table 7.1, three separate times,calculating the total energy consumed foreach individual step).

Step 3: Sum each of the total energies calculated in Step 2 and divide by yourdenominator value.

Excess energy intensity indicatorThe excess energy intensity indicator measuresthe excess energy generated within a productor service entity that is not used within thefacility but is used by or sold to others. Theexcess energy indicator applies to companiesthat produce energy as a co-product.

This complementary indicator reportedtogether with the core energy intensityindicator can be used to illustrate a netenergy benefit for a company.

Calculating the excess energy intensity indicatorYou will need to gather data on how muchexcess energy is generated within yourproject boundary that is either used by orsold to others.

Step 1: Collect the data for the excess energygenerated within your project boundary.Possible sources for the information includedirect metering (at the point where youproduce the energy or at the point where youuse the energy) and invoicing informationto the purchasers of your excess energy.

Step 2: Indicate below the amount ofexcess energy generated within your projectboundary. If you generate excess energy atmore than one point in your process, sumall of the excess energy generated into onevalue. This will be the total excess energygenerated within your project boundary.

Sources of excess energy include electricitygenerated (including by burning wastes),steam and hot water. You will need to use aconversion factor to determine your totalexcess energy generated in megawatt hours.

Total excess energy generated = [MWh]Life-cycle

energy intensity =

Life-cycle energy intensity =


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Step 3: Using the conversion factor below,convert the total excess energy generatedwithin your project boundary (calculated inStep 2) into megajoules.

to and from the project boundary mayrepresent a significant portion of totalenergy use.

Transportation energy intensityindicator of personnelThe indicator for transportation energy ofpersonnel addresses the transportation energyper unit of product or service delivery formovement of personnel between life-cyclesteps (i.e., between project boundaries).For example, companies that service their

Total excess = Total excess energy generatedenergy generated (MJ) [MWh] X 3600 [MJ/MWh]

= [MWh] X 3600 [MJ/MWh]

Total excess = [MJ]energy generated

products may send technicians to the siteswhere their products are in the use phase oftheir life-cycle.

Transportation energy (personnel) is theenergy required to transport personnel toand from the project boundary as normalbusiness practice. This includes the travel ofpersonnel to and from the project boundaryon a daily basis and business travel.

Complementary waste intensity indicatorA complementary waste intensity indicator,the waste utilization indicator, was devel-oped during the NRTEE extendedindicator program.

Waste utilization Most companies try to reduce the amountof waste sent to final disposal by findinguses for the materials that are “undesired”outputs of their manufacturing processes.Many of these companies track the amountof waste materials for which uses are foundby measuring the amount of reused wasteas a percentage of total waste as follows:

Transportation energy intensityindicator of materialsThe indicator for transportation energy ofmaterials addresses the energy needed totransport materials and/or energy betweenlife-cycle steps per unit of service (i.e.,between project boundaries; travel withinthe project boundary is already included inthe core indicator). It should be noted thatfor businesses that transport either energy ormaterials, transportation may well be the coreenergy intensity indicator for that business.Examples where transportation energy is thecore business include electricity transmissionand distribution companies, gas pipelinecompanies and businesses that transportgoods and services, such as trucking, busor railway companies.

For some industries (e.g., energy and forestry),and assuming the project boundary is thecorporate level, the transport of materials

Waste utilization = Waste utilized

Total waste outputX 100

Waste utilization = Waste utilizedTotal waste output

= Total wastes used (Chapter 7, Table 7.3) [kg]Total wastes generated (Chapter 7, Table 7.3) [kg]

=[kg][kg]

Waste utilization = [%]

X 100


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Calculating the waste utilization indicatorThe waste utilization indicator is most easilycalculated if the core waste intensity indicatoris calculated using the waste output approach.

If you calculated your core waste intensityindicator using the mass balance approach,you will need to undertake Steps 1 to 6 underthe waste output approach before continuingwith calculating your waste utilizationindicator. Steps 1 to 3 below refer to columnsin Chapter 7, Table 7.3.

Gathering waste utilization data

Step 1: Using the data and information yougathered to calculate the core waste intensityindicator, determine which of your wastes

are used in some way. These wastes may bereclaimed by their suppliers, recycled, soldor given away for other uses (e.g., steelslag for cement, food wastes for fertilizer).Anything that does not end up in landfillor as emissions to air or water are wastesthat are used in some way and should beincluded. Put a check mark in Column Ffor each waste that is utilized.

Step 2: Copy the value from Column E(value of waste over the reporting period inkilograms) into Column G for each of thewastes that you checked in Step 1.

Step 3: Sum all of the values in Column G.Place the result in the box labelled “Totalwastes used.”

Calculating waste utilizationAs defined earlier, the waste utilization indi-cator is the percentage of the wastes producedfor which uses are found.

Step 4: Calculate your waste utilization usingthe calculation below.

Complementary water intensity indicatorA complementary water indicator, waterdischarge, was also developed during theNRTEE indicator program.

Water discharge intensity indicatorWater discharged per unit of production is thecomplementary indicator that accompaniesthe core water intensity indicator. The waterdischarge indicator is defined as:

X 100

X 100 Water consumed can be easily calculatedusing the core water intensity indicator andthe complementary water discharge indicator.

Water dischargedUnit of productionor service delivery

Water discharge intensity =


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Calculating the water discharge intensity indicator You will need to gather data for each of thedischarge points for water that leaves yourproject boundary over the chosen reportingperiod. Water discharge points include dis-charges to water bodies, to groundwater andto the municipal system. Water dischargepoints do not include water discharged aswater in solid waste, as atmospheric releasessuch as evaporation from cooling towers andsteam, or as storm water. Steps 1 to 6 belowrefer to columns in Table 8.1 below.

Step 1: Check off each water discharge pointthat is applicable to your project boundaryin Column A of Table 8.1.

Gathering dataStep 2: Collect the data for each of the waterdischarge points that you have checked offin Column A. It is most likely that due toregulations and permitting requirements,the water that leaves your project boundaryis accurately metered. Make sure that the datayou collect are applicable to the reportingperiod that you have chosen. Enter the valueof discharge for each of the water dischargepoints leaving your boundary in Column B.

Step 3: Clearly indicate in Column C theunits in which your water discharges arebeing reported in Column B.

Calculating water dischargeStep 4: If the water discharge informationthat you have collected is not in units ofcubic metres, enter a conversion factor toconvert the quantities of water to cubic metresfor each water source in Column D.

Step 5: Multiply the value indicated inColumn B by the conversion factor inColumn D for each of your water dischargepoints. Place the results in Column E.

Step 6: Sum the values in Column E. Placethe results in the box labelled “Total waterdischarged.” This is the total water dischargedfrom your project boundary in cubic metres.

Calculating water discharge intensityAs defined earlier, the water discharge indi-cator is the amount of water discharged fromthe project boundary per unit of product orservice delivery.

Step 7: Calculate your water discharge indi-cator using the calculation below:

Water discharge intensity = Total water dischargedUnit of production or service delivery

= Total water discharged (Table 8.1) [m3]Denominator value [e.g., t, $, # of widgets]

= [m3][ ]

Water discharge intensity = [m3/ ]


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A B C D E

Water discharge Applicable Numerical value Units Multiply Conversion factor Converted value Unitspoint to me? over reporting (to convert to m3 over reporting


Water body(ies) x m3

Ground water x m3

Municipal system x m3

Other x m3

Total water discharged

Total water discharged = m3

Table 8.1 Water discharge intensity indicator

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Chapter 9 Working Examples

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Examples of indicator calculations from a food plant and a coal-fired electricity generation plant are provided in thesections below (Food plant, Coal-fired power plant).

Food plantProject boundary . . . . . . . . . .One facility (food plant)Reporting period . . . . . . . . . .2 monthsProject denominator . . . . . . .3,400 tonnes of production

Core energy intensity indicator

A B C D E

Energy source Applicable Numerical value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert to MJ) over reporting

period period

Electricity

Electricity Yes 1,700,000 kWh x 3.6 MJ/kWh 6,120,000 MJ

Natural gas

Natural gas Yes 220,000 m3 x 37.78 MJ/m3 8,311,600 MJ

Total energy

Total energy = 14,431,600 MJ



= 14,431,600 [MJ]3,400 [t]

Core energy intensity = 4,245 [MJ/t of production]

Note: The product is reported on a wet rather than dry basis because water is an integral component of the food product.

Working examples9


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Core waste intensity indicator


= Total wastes generated (Chapter 7, Table 7.3) [kg]Denominator value [e.g., t, $, # of widgets]

= 256,750 [kg]3,400 [t]

Core waste intensity = 75 [kg/t of production]

A B C D E F G



Wastes

To landfill 150,000 kg x n/a 150,000 kg no 0 kg

To recycling:

Cans 25,000 kg x n/a 25,000 kg yes 25,000 kgCardboard 48,000 kg x n/a 48,000 kg yes 48,000 kgWood 33,500 kg x n/a 33,500 kg yes 33,500 kgPlastic 250 kg x n/a 250 kg yes 250 kg


Total wastes 256,750 kg Total wastes 106,750 kggenerated = used =


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Waste utilization indicator


= Total wastes used (Chapter 7, Table 7.3) [kg]Total wastes generated (Chapter 7, Table 7.3) [kg]

= 106,750 [kg]256,750 [kg]

Waste utilization = 41.5[%]

Note: Weight is reported on a wet basis because water is an integral part of the food product and because it isdifficult to estimate the waste quantities on a dry weight basis.

The weights of releases to air and water have not been included in the waste indicators because they are reportedseparately and because facility operators are focusing on reducing quantities of solid waste produced.

X 100

X 100


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Unit of production or service delivery


= 25,495 [m3]3,400 [t]

Core water intensity = 7.5 [m3/t]

Note: Water received as storm water on the plant site is not included in the calculation of the water indicator. This isconsistent with the decision rules on calculating and reporting the water indicator.

A B C D E

Water source Applicable Numerical value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert to m3 over reporting


Water body(ies) no x m3

Wells no x m3

Municipal supply yes 900,000 ft3 x 0.02832784 m3/ft3 25,495 m3

Other no x m3

Total watertaken in

Total water taken in = 25,495 m3

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Coal-fired power plant

Project boundary . . . . . . .One facility (coal-fired power plant)Reporting period . . . . . . .12 monthsProject denominator . . . . .7,975,709 MWh of net generation

Core energy intensity indicator

A B C D E

Energy source Applicable Numerical value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert to MJ) over reporting

period period

Petroleum products

Gasoline yes 63,099 L x 35 MJ/L 2,187,000 MJ

Natural gas

Natural gas yes 693,963 GJ x 1,000 GJ/MJ 693,963,000 MJ

Coal

Bituminous/sub. yes 6,270,019 t x 18,300 MJ/t 114,906,049,000 MJ

Total energy

Total energy = 115,602,199,000 MJ



= 115,602,199,000 [MJ]7,975,709 [MWh]

Core energy intensity = 14,490 [MJ/MWh]


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= Total wastes generated (Chapter 7, Table 7.3) [kg]Denominator value [e.g., t, $, # of widgets]

= 1,725,891,000 [kg]7,975,709 [MWh]

Core waste intensity = 216 [kg/MWh]

Core waste intensity indicator

A B C D E F G



Wastes

Fly ash (sold) 101,720 t x 1,000 kg/t 101,720,000 kg yes 101,720,000 kg

Bottom ash (sold) 101,759 t x 1,000 kg/t 101,759,000 kg yes 101,759,000 kg

Fly ash (stored) 589,265 t x 1,000 kg/t 589,265,000 kg no kgBottom ash (stored) 932,743 t x 1,000 kg/t 932,743,000 kg no kgPaper (recycled) 19 t x 1,000 kg/t 19,000 kg yes 19,000 kgMaterial to landfill 349 t x 1,000 kg/t 349,000 kg no kgHazardous waste disposed of 36 t x 1,000 kg/t 36,000 kg no kg


Total wastes 1,725,891,000 kg Total wastes 203,498,000 kggenerated = used =


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Waste utilization indicator


= Total wastes used [kg]Total wastes generated [kg]

= 203,498,000 [kg]1,725,891,000 [kg]

Waste utilization = 12 [%]

Core water intensity indicator

A B C D E

Applicable Numerical Value Units Multiply Conversion factor Converted value Unitsto me? over reporting (to convert to m3 over reporting


Water source

Lake yes 218,208,962 m3 x n/a 218,208,962 m3

River yes 17,677,752 m3 x n/a 17,677,752 m3

Purchased yes 67 m3 x n/a 67 m3

Total water taken in

Total water taken in = 235,886,781 m3

Water discharge point

Ash lagoon yes 2,566,460 m3 x n/a 2,566,460 m3

Other yes 204,070,283 m3 x n/a 204,070,283 m3

Total water discharged

Total water discharged = 206,636,743 m3

X 100

X 100

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Core water intensity = Total water taken inUnit of production or service delivery


= 235,886,781 [m3]7,975,709 [MWh]

Core water intensity = 29.6 [m3/MWh]

Water discharge indicator

Water discharge = Total water dischargedUnit of production or service delivery

= Total water discharged (Chapter 8, Table 8.1) [m3]Denominator value [e.g., t, $, # of widgets]

= 206,636,743 [m3]7,975,709 [MWh]

Water discharge = 25.9 [m3/MWh]


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Water consumption indicator

Water consumption = Water consumptionUnit of production or service delivery

= Water consumption (intake – discharge) [m3]Denominator value [e.g., t, $, # of widgets]

= 29,250,038[m3]7,975,709 [MWh]

Water consumption = 3.67 [m3/MWh]

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1 National Round Table on the Environment and the Economy (NRTEE), Extended Eco-efficiencyIndicator Testing, Final Report (Ottawa, 2001).

2 NRTEE, Measuring Eco-efficiency in Business: Feasibility of a Core Set of Indicators (Ottawa, 1999).

3 World Business Council for Sustainable Development (WBCSD), Eco-Efficient Leadership forImproved Economic and Environmental Performance (Geneva, 1996).

4 World Commission on Environment and Development (WCED), Our Common Future (Oxford:Oxford University Press, 1987).

5 NRTEE, Backgrounder, Measuring Eco-efficiency in Business (Ottawa, 1997).

6 WBCSD, Measuring Eco-efficiency — A Guide to Reporting Company Performance (Geneva, 2001).

7 Ibid.

8 NRTEE, Measuring Eco-efficiency in Business: Feasibility of a Core Set of Indicators (Ottawa, 1999).

9 Ontario Securities Commission, Companion Policy 51-101.

10 Statistics Canada, Quarterly report on energy supply-demand in Canada, 57-003 (Ottawa, 1989).

11 B.W Vigon et al., Life cycle assessment: Inventory guidelines and principles, EPA/600/R-92/245(Cincinnati, OH: U.S. Environmental Protection Agency, February 1993).

Endnotes

Tel.: (613) 992-7189 • Fax: (613) 992-7385 • E-mail: [email protected] • Web: http://www.nrtee-trnee.ca


and the EconomyCanada Building, 344 Slater Street, Suite 200

Ottawa, Ontario Canada K1R 7Y3

Table ronde nationale sur l’environnement et l’économieÉdifice Canada, 344, rue Slater, bureau 200

Ottawa (Ontario) Canada K1R 7Y3

Calculating Eco-efficiency Indicators: A Workbook for Industry

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