Volume Of CO2 Emissions Research Articles

Towards Computational CO2 Capture and Storage Models

This review is aimed to increase knowledge on computational CO2 capture and storage models that are gradually evolving in the design and development to act as more effective carbon capture agents with acceptable toxicity and costs and complementary adjuncts to experiments for comprehending amino-CO2 reaction mechanisms. Also, the review discussed experimental research of degradation reactions of aqueous organic amines, measurements, kinetics and forecasts of amine pKₐ values and amine-CO2 equilibria. Also, the researcher comprehensively discussed the computational simulation of mechanisms of carbon capture reactions. In the contexts of experimental and computational studies, the comparative advantages of bicarbonate, carbamic acid, termolecular and zwitterion are described. Computational approaches shall gradually evolve in the design and development to act as more effective carbon capture agents with acceptable toxicity and costs and complementary adjuncts to experiments for comprehending amino-CO2 reaction mechanisms. Some of the main research findings indicate that advancements in quantum computing might help in simulating larger complex molecules such as CO2. Moreover, the simulations might discover new catalysts for CO2 capture that are more efficient and cheaper than present models. CO2 capture and storage (CCS) could minimize the CO2 emission volume by 14%. The first stride in CCS is capturing CO2. It accounts for 70% -80% of this technology total costs. Virtually, 50% of the costs to operate the post-combustion capture (PCC) plants are related to steam costs. It is thus important to acquire the best possible data to avoid unnecessary costs and overdesigns.

Cointegration between Economic, Ecological and Tourism Development

The well-developed countries have more options to attract tourists and generate profit from the tourism development. At the same time, the high volume of CO2 emissions, ecological risks, polluted nature restrict the tourism development in the country. The reorientation of global development to green growth provokes transformations in all policies of the country’s development. It allows green countries to attract more tourists. In this case, the paper aims to analyze the relationships between economic growth, ecological indicators, and tourism development. Ukraine has chosen the EU vector of development. In this case, it is necessary to identify the targets for synchronizing the Ukrainian policies (economic, ecological, social, tourism, etc.) with the EU. The objects of the investigation were Ukraine and Visegrad countries for 2000-2020 years. The panel data was generated from World Data Bank, Eurostat, European Environmental Agency, and Ukrstat. The dependent variable – GDP (as an indicator of economic growth), independent – greenhouse gas emissions and share of renewable energy in the total energy consumption (ecological indicators), the volume of tourists (indicators of tourism development). At the first stage, the study used bibliometric analysis to identify publication activities’ general tendency on the analyzed issues. The following methods were applied to check the hypothesis on cointegration between variables: panel unit root test, Pedroni panel cointegration tests, and the fully modified ordinary least squares and dynamic ordinary least squares panel cointegration techniques. The findings confirmed the relationships between economic, ecological, and tourism development. Thus, the decline of greenhouse gas emissions leads to increasing tourists, and as a consequence, it provokes GDP growth.

GIS Approach Applied to Tourist Bus Route Design on Lanzarote Island

Current public transport supply on the Island of Lanzarote is clearly insufficient, and opportunities to substitute private automobiles are extremely limited, for residents and tourists alike. Therefore, this paper analyzes the possibility of introducing a tourist bus service to connect Lanzarote’s main tourist attractions, and it also focuses on a move towards public transport by tourists to reduce the CO2 emitted by excessive private car usage. This work assesses the impact of road transport in accessing tourist activities on Lanzarote Island and its implications for sustainable tourism development. The evaluation is based on the volume of CO2 emissions for the current tourist mobility model on the island and an alternative option such as a tourist bus route. The methodology employed here is the application of a geographical information system (GIS). The study analyzes how to manage the impact of road access to tourist sites through the implementation of a new tourist bus line. The study seeks to evaluate the design of a new bus to deliver tourists to key tourist activities on Lanzarote Island. A GIS-T algorithm is used to compare the level of CO2 emissions from the current tourist mobility model versus the implementation of a new touristic bus. The levels of pollution produced by the present system and the tourist route are compared, and different levels of demand for the new circuit are considered. We conclude that in order to reduce the current levels of emissions by around 15%, some 19.4% of the tourists that currently use hire cars would have to switch to the new tourist bus service.

Modeling Trade Openness and Life Expectancy in China.

ObjectiveThis study investigates life expectancy and trade openness in China for the period 1960–2018.MethodsWe purposed a theoretical model that is tested for China by applying regime-switching regression.ResultsOur findings suggest that trade openness increases life expectancy in China; trade affects life expectancy from two aspects; firstly, trade expansion and industrialization lead to high economic activities and resulted in raise the income of the people in society leading to improve life expectancy. Secondly, industrial expansion increases the CO2 emissions which leads to imposes a negative implication on human health and thus reduces life expectancy.ConclusionThus, the net effect of trade liberalization depends on the value of income effect and volume of CO2 emissions. Therefore, the government needs to support the trade policies which causes a low level of CO2 emissions, the government may provide incentives to exports and industrialists to adopted green energy in the production process. Besides, the government may impose some regulations such as carbon tax to mitigate the CO2 emissions in society.

Stable development of the Ukrainian cold logistics market: research by methods of Multidimensional Statistical Analysis

The article examines the market of cold logistics in Ukraine (logistics of products, which requires compliance with special temperature conditions). The main problem faced by the authors was the virtual absence of statistical data in this sector of the economy. Therefore, for the study, one of the methods of Multivariate Statistical Analysis was applied, namely, Hierarchical Cluster Analysis. This method made it possible to make a dynamic (for 2017-2020 years) classification of the regions of Ukraine with respect to a latent indicator - the stable development of the cold logistics market. A robust division of 24 regions into three groups-clusters was obtained: “leaders”, “middle peasants”, “outsiders”. The factors-symptoms that had the most significant influence on the formation of a cluster (group of regions) of leaders were determined: the volume of exports and imports, the number of modern multi-temperature logistics warehouse complexes and the income of the population of the region. To assess the environmental impact of the functioning of the cold supply logistics network, an environmental factor was used in the analysis - the volume of CO2 emissions from transport, warehousing, postal and courier activities.

Скорочення викидів парникових газів шляхом упровадження низьковуглецевих технологій використання земель, порушених гірничими роботами

The climate change is a global environmental problem. Its solution requires thereduction of greenhouse gas emissions, especially CO2, as soon as possible. The developmentand implementation of low-carbon technologies can help in achievement this goal. Disturbedlands, which are a source of environmental pollution, can be used to reduce CO2 emissions. Wepropose to introduce technologies for locating solar and wind power plants on disturbed lands,primarily on mining dumps of overburden. The capacity of such solar and wind power plants canreplace thermal power plants, which generate the main volumes of CO2 emissions. Placing onthe mining dumps of overburden of solar power plants has advantages due to the use of southernexposures of the slopes. The wind power plants on the top of mining dumps of overburden takemore opportunities to use of wind speed by attracting additional height. Mining dumps haveemitted carbon dioxide due to the decomposition of limestone and the spontaneous combustion ofcarbon-containing rocks. Counteraction of CO2 emissions by coating the surface with inert materialsthat block the access of moisture and acid solutions to hazardous rocks is proposed. The useof new technologies for the rehabilitation of disturbed lands through the formation of secondaryecosystems creates opportunities to reduce greenhouse gas emissions. This have avoids additionalCO2 emissions during the operation of machines and mechanisms at the mining–technicaland biological stages of reclamation. Secondary soils able to accumulate carbon in the form oforganic matter up to 11 t / ha for 30–50 years. The study of technogenic soils formation on loess-like loams in the landscape reserves “Vizyrka” (Inguletsky GOK), “Hrushivka” (MarganetskyGOK), “Vershina” (Prosyansky GOK) are have evidenced of this facts. Plant components of ecosystemshave even more opportunities. Secondary vegetation absorbs CO2 from the atmosphereduring photosynthesis, creates the coating of surface of lands disturbed by mining operations.Clover plant group show the greatest ability to accumulate carbon (up to 57 t/ha per year). Theresearch was carried out at the research area of Inguletsky GOK. Our assessment testifies that theintegrated application of the above technologies will reduce emissions in Kryvbas by 95 milliontons of CO2 per year. The work was carried out under the target program of the National Academyof Sciences of Ukraine “Scientific and technical and economic and ecological foundations oflow-carbon development of Ukraine”.

Efficiency of Electricity Production Technology from Post-Process Gas Heat: Ecological, Economic and Social Benefits

The strengthening of ecological conflicts due to the increase of the destructive impact from industrial companies on the environment provokes the development and implementation of the eco-innovation technologies. Besides, such technologies should allow obtaining not only the ecological benefits (the decrease of the negative impact on the environment) but also the economic and social advantages which correspond to sustainable development principles. This paper aims to justify the social, ecological and economic effects from implementing a new electricity production technology from post-process gas heat at companies. The data for empirical justification were obtained from the experiment of applying the electricity production technology from post-process gas heat at Polish industrial companies. In the first stage, bibliometric analysis was used for highlighting the scientific background of economic evaluation of the innovative activity on energy technologies of industrial companies and its impact on the environment and public health. Secondly, the economic and ecological efficiency of electricity production technology for the selected company was estimated. The results of the analysis confirm that new technologies allowed increasing the energy efficiency of the company by decreasing energy consumption, increasing productivity, etc. The findings prove that one of the ecological effects was the decrease of CO2 and SO2 emissions in the air. In this case, the link between the volume of CO2 emissions and the rate of morbidity if such innovative technologies were scaled was checked. The findings show that decreasing CO2 emissions by 1% leads to a decline in the death rate by 0.5%. If the new technology were scaled and implemented among similar industrial companies, it could decrease the rate of morbidity by 0.01% The results obtained could be used by the companies’ management and policymakers in the framework to achieve sustainable development goals.

Climate change beliefs and support for development: Testing a cognitive hierarchy of support for natural resource-related economic development in rural Pennsylvania

Economic development in rural areas is commonly tied to the use of natural resources. These uses can be categorized as extractive (e.g. mining, natural gas, and logging) or non-extractive (e.g. real estate, tourism, outdoor recreation , and wind energy). Research has shown local support is crucial for sustainable economic development. Therefore, understanding what drives support can help researchers better understand why some projects succeed where others do not. This becomes increasingly important in the face of global climatic change. Extractive uses of natural resources in rural areas are associated with high volumes of CO2 emissions and will have to be greatly reduced if the United States is to successfully respond to climate change. In their place, non-extractive forms of natural resource development have emerged as possible alternatives in transition. Therefore, understanding the impact of climate change beliefs on support for different forms of natural resource development is beneficial for ensuring equitable plans that reflect the needs and desires of rural residents. Using a cognitive hierarchy framework, we test a model hypothesizing support for extractive or non-extractive development is influenced by climate change beliefs which are influenced by both environmental beliefs and political conservatism . We test our model on a sample of rural Pennsylvanians using structural equation modeling and find mixed support for the model. Notably, anthropocentrism and biocentrism both had positive relationships with both forms of development, refuting hypotheses. Further, belief in anthropogenic climate change had a positive relationship with extractive support, but no relationship with non-extractive support. • Cognitive models of attitudes are insufficient. • Anthropocentrism increased support for all natural resource development. • Beliefs in climate change decreased support for resource extraction. • Beliefs in climate change had no impact on non-extractive natural resource development.

Powering electric tower cranes by solar energy for sustainable construction

The construction industry is responsible for many negative environmental impacts that include emissions, waste generation, and the use of land, water, and energy. Most previous construction research attention has focussed on the environmental impacts only for material selection and building operation. Nevertheless, the high electrical demand that comes from the use of construction equipment on-site, mainly tower cranes, is considered a critical component of construction sites that is responsible for a significant volume of CO2 emissions and energy consumption. This research aims to study the feasibility of using photovoltaic (PV) systems to power the electric tower cranes used on construction sites, using as a case study The Mall of the Emirates’ expansion project in Dubai. Two concepts of PV systems were designed to power the seven cranes used on site; one connected (on-grid) and the other as a hybrid PV/Diesel system (off-grid). The results indicated that for both cases the solar systems supplied electricity with competitive costs, and reduced the greenhouse gases by substantial amounts. The results are then generalized for different climatic regions; especially for less solar blessed regions. Finally, managerial and policy implications of the study are discussed.

A trade-related CO2 emissions and its composition: Evidence from China

Trade-related CO2 emissions has been widely studied in existing research and them have mainly calculated the CO2 emissions embodied in overall trade; however, China's domestic value chain (DVC) has developed rapidly, and different regions have different emissions effects due to different trade patterns. This study divides Chinese interregional trade into four trade patterns from the perspective of domestic production fragmentation. Then we develop a decomposition model of the interregional trade-related CO2 emissions and pollution heaven hypothesis (PHH) of different trade patterns based on China's interregional input-output table for 2002 to 2010. Finally, we explore the influencing factors of the changes of environmental effects using structural decomposition analysis method. The results show that from 2002 to 2010, the volume of CO2 emissions embodied in interregional trade increased significantly with the share of CO2 emissions induced by traditional trade in intermediate products always representing a major proportion but which still underwent a downward trend. Interregional trade activities increase China's CO2 emissions, and the PHH holds at the national level. Among them, trade in final products is conducive to reducing national CO2 emissions while the other three patterns of interregional trade are opposite. In particular, the balance of avoided CO2 emissions (BAC) in trade related to the DVC is positive, meaning that the DVC is polluting. In addition, domestic trade activities of the central region, northwestern region, and northern coast are not conducive to reducing regional and national CO2 emissions while the southern coast and northeastern region are opposite.

Production Globalization Makes China’s Exports Cleaner

Summary Production globalization, which is when firms expand their supply chains across national boundaries, creates an opportunity for developing countries to engage in international production networks via trade. Described as the world's factory, China specializes in assembly manufacturing mainly through processing exports. Firms use imported intermediate inputs for production and, after processing or assembly, re-export the finished products to international markets. Here, we show that the carbon efficiency of China’s processing exports is greater than that of its ordinary exports. If the impact of trade heterogeneity is ignored, then the domestic emissions embodied in China’s exports will be overestimated by 23.4%, and the foreign emissions embodied in China’s exports will be underestimated by 29.3%. If the degree of global value chain participation, which ranges from 0 to 1, increases by 0.1, although foreign emissions embodied in China’s exports would increase, the gross carbon intensity of China’s exports will decrease by 11.7%.

Investigating the impacts of technological innovation and renewable energy on environmental pollution in countries selected by the International Renewable Energy Agency: A quantile regression approach

Investigating the factors affecting CO2 emissions has always been a challenge. One problem with existing studies is that these studies have been relied on mean-based regression approaches, such as ordinary least squares (OLS) or instrumental variables, which implicitly assumes that the impact of variables along the distribution of CO2 emissions is the same. Unlike previous studies, the present study will use the quantile regression developed by Koenker & Bassett, which is not limited to the assumption. So that, the purpose of this study is to investigate the impacts of technological innovation and renewable energy on CO2 emissions in selected countries of the International Renewable Energy Agency (IRENA) using quantile regression over the period 1990-2016. The results of this study exhibited that the impact of renewable energy on CO2 emissions was negative and statistically significant. This impact is also enhanced in high quantiles (countries with high pollution). In all the studied quantiles, the impact of technological innovations on CO2 emissions was positive, significant and initially decreasing, while increasing again over time. The results of the symmetry test also indicated that by increasing in the volume of CO2 emissions, the variable impact of renewable energy upraised. However, no incremental trend was observed in innovation.

Correlation analysis of CO2 emission in logistics and other industries of China

The paper calculates the total volume of CO2 emission of the logistics industry in China, the consumption factor and distribution factor based on the statistical yearbook and the input-output table, and analyzes the correlation between CO2 emission in the logistics industry and other industries of China. The result suggests that its total CO2 emission volume shows a linear upward trend, but its average growth rate and emission intensity are going down year by year. As the CO2 emission from the logistics industry is closely forward-correlated with that of the manufacturing, the construction industry and the logistics industry, it has a strong driving impact on the CO2 emission of the industries concerned. Meanwhile, the backward-correlation with the manufacturing and the electric power, gas and water production and supply industries, and the logistics industry makes the logistics industry the greatest consumer of CO2 emission from these industries. The development of the low CO2 emission-oriented logistics industry requires a reduction of indirect CO2 emission in the forward-correlated industries as well as the backward-correlated industries.

Using the System Dynamic Approach to Develop a Policy Scenario for Reducing CO2 Emissions from Tourism Travel

This study has several purposes. The first is to determine the causal relationship between tourist transportation behaviour, the number of tourists, and the volume of CO2 emissions produced from tourist transportation to the Borobudur Temple. The second purpose is to use a system dynamic methodology to simulate a reduction in the amount of CO2 emissions from tourist transportation to the Borobudur Temple. Lastly, to identify the best policy with which to regulate tourist transportation to the Borobudur Temple. To achieve those purposes, the real systems are identified and translated into system dynamic models using causal-loop and stock-and-flow diagrams. The model consists of three sub-systems, i.e., the number of tourists, the modes of transportation, and the volume of CO2 emissions. Moreover, this study generated eight scenarios for comparison with respect to the volume of CO2 emissions resulting from several transportation modes. The result of simulation with system dynamic methodology indicated that the CO2 emissions produced by scenarios 1, 2, 3, and 4 are within the range of 1,800,000 kg CO2, which means that they approach the target of reducing CO2 emissions by 50% by 2035. This study provides essential insights for governmental and local authorities with respect to policy implementation.

Optimization of RC Structures with Regard to Amount of Embodied CO2 Emissions

The volume of CO2 emissions (and other greenhouse gases) has been rising almost continuously for several decades. Concrete is the most used man-made material in the world, thus the construction of reinforced concrete (RC) structures is associated with high environmental impact, mainly due to the consumption of cement as binder for concrete and steel as reinforcement. This article analyses the available options for the design of RC structure to reduce embodied CO2 emissions. The main part of the article is a case study demonstrating optimization of the load-bearing structure of multi-storey building. Emphasis was placed on achieving the optimal variant in terms of CO2 emissions, while maintaining a comparable cost of the construction. The results of this study show that in this particular case the use of concrete with a lower strength brings lower environmental impact than of concrete with higher strength. The reason is that the production of lower strength concrete allows the use of cements with a lower clinker content which is decisive for CO2 emissions. However, the use of concrete with higher strength allows more subtle structural members with lower content of concrete and potentially with higher durability.

Energy foresight: Exploration of CO2 reduction policy scenario for Ecuador during 2016–2030

The energy sector is an important factor that influences life quality and economic prosperity. Differences in infrastructure, technology and even in culture of each country make it imperative to include their own characteristics into energy analyses, making it necessary to identify the different types of sources of CO2 emissions and their magnitudes. The aim of this paper is to present a foresight analysis of the productive and energy matrices dynamics in Ecuador for the period 2016–2030 and to propose public policy that contributes to sustainable development. In a first stage, the research has an explanatory character, referring to construction of a model, which uses an extended variation of the Kaya Identity where the volume of CO2 emissions may be examined quantifying contributions of productive sectors activity, sectorial energy intensity, energy matrix, and CO2 emission features. Subsequently, the research acquires a predictive-experimental nature, using exploratory scenarios. That allows linking historic and present events with hypothetical futures. In consequence, driving forces of the scenario can be explained and analysed using quantitative modelling based on the Kaya Identity and qualitative narratives. Within this study two scenarios were built. The Business as Usual scenario, without modifying the structure of productive and energy matrices, and the Alternative scenario that seeks to reduce the consumption of oil derivatives in land transport, which consumes 50% of the country’s energy demand. The Alternative scenario, which promotes the use of biofuels, projects to reduce the CO2 emissions from 45.58 to 43.41 Mt of CO2 equivalent for 2030. The policy on biofuels in Ecuador is at an early stage. So, biofuels offer important opportunities: i) diversification of the energy matrix, ii) contribution to energy security, iii) promotion of the growth of the industrial sector, and iv) substitution of fossil fuels and mitigation of the greenhouse gas effects.

Вклад стран и регионов мира в мировую эмиссию CO2 как один из индикаторов изменений в глобальной геоэкологической панораме

Anthropogenic CO2 emissions are currently considered by the UN and other authoritative international organizations engaged in monitoring changes in the Earth’s biogeosphere as one of the main indicators of the global environmental situation. According to the official Doctrine of Sustainable Development, anthropogenic CO2 emissions are one of the main causes of global warming. The article examines the dynamics of CO2 emissions by countries and regions of the world from the 1970s to the 2010s. The correlation between the volume of CO2 emissions and changes in the overall territorial distribution of the world economy has been demonstrated. Over the past fifty years, the geography of anthropogenic CO2 emissions by countries and macro-regions of the world has changed dramatically. The share of the most economically developed countries in the volume of CO2 emissions has decreased. The main epicenter of anthropogenic CO2 emissions has shifted to the countries belonging to the semi-periphery of the world. The movement of the main foci of anthropogenic CO2 emissions on the world map reflects qualitative shifts in the global geoecological panorama over the past fifty years. The dynamics and spatial transformation of anthropogenic CO2 emissions is an illustration of the long-term trend of the change from negative to positive through the cycle of multidirectional shifts of one of the many ecologically significant processes on Earth.

MODELLING THE IMPACTS OF UNCERTAIN CARBON TAX POLICY ON MARITIME FLEET MIX STRATEGY AND CARBON MITIGATION

The maritime transport industry continues to draw international attention on significant Greenhouse Gas emissions. The introduction of emissions taxes aims to control and reduce emissions. The uncertainty of carbon tax policy affects shipping companies’ fleet planning and increases costs. We formulate the fleet planning problem under carbon tax policy uncertainty a multi-stage stochastic integer-programming model for the liner shipping companies. We develop a scenario tree to represent the structure of the carbon tax stochastic dynamics, and seek the optimal planning, which is adaptive to the policy uncertainty. Non-anticipativity constraint is applied to ensure the feasibility of the decisions in the dynamic environment. For the sake of comparison, the Perfect Information (PI) model is introduced as well. Based on a liner shipping application of our model, we find that under the policy uncertainty, companies charter more ships when exposed to high carbon tax risk, and spend more on fleet operation; meanwhile the CO2 emission volume will be reduced.

Multi-objective optimization applied for designing hybrid power generation systems in isolated networks

The use of hybrid power generation systems is an attractive alternative to conventional fossil fuel generation since they may assist in mitigating the emission of gases that are harmful to the atmosphere when using clean and renewable sources of energy. However, finding the ideal configuration for the installation of a hybrid system composed of solar photovoltaic (PV)-diesel generation is a complex task. In this sense, the objective of this study is to develop an approach to select the optimal configuration of hybrid power generation systems for isolated regions by means of combining the techniques of Mixing Design of Experiments, Normal Boundary Intersection and analysis of super efficiency using Data Envelopment Analysis. The proposed approach is applied to a set of four isolated regions in the northern region of Brazil, more specifically in the state of Amazonas. The results show that for each region a different configuration is selected but with large shares of diesel generation at first. On the other hand, all these cases represent points in the Pareto frontier that are the most inefficient due to the high volume of CO2 emissions. From the application of the proposed approach, significant CO2 emission reductions are obtained by selecting the optimal configurations represented as the most efficient points in the Pareto frontier. Our results show that due to conflicting characteristics of the selected objectives, the installation of such hybrid power generation systems produces an increase in LCOE, mainly related to the high costs of the batteries, although less accentuated than the reductions in emissions.

Examining distinct carbon cost structures and climate change abatement strategies in CO2 polluting firms

PurposeA management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO2 emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO2 emission research undertaken from a cost management perspective, underscores the significance of the study.Design/methodology/approachA triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed.FindingsCO2 polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them.Practical implicationsFrom a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO2 emission reduction when firms pursue a growth strategy.Social implicationsGlobal warming signifies that CO2 emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO2 emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations.Originality/valueThe paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO2 emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.