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Title: A sustainable business model : sustainability accounting
Author: Jasinski, Dominik
ISNI:       0000 0004 8497 5779
Awarding Body: University of Warwick
Current Institution: University of Warwick
Date of Award: 2017
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Business efficiency, stakeholder pressure and the need for legislative compliance compel the automotive sector to design and manufacture low-impact, environmentally responsible and sustainable vehicles. Managing and responding to these multiple and sometimes conflicting interests requires the measurement of economic, environmental and societal performance. This Innovation Report describes the process of developing the automotive Full Cost Accounting (FCA) model to drive sustainable decision-making in the automotive sector. FCA exhibit appealing advantages in comparison with other sustainability assessment techniques, with the most important one being the ability to support decisions by translating a broad range of conflicting sustainability information into the widely known and acceptable business language of 'money'. A systematic and rigorous literature review of over 4300 papers related to FCA extracted ten FCA methods with a diverse level of completeness and consistency in practical applications. The critical analysis of each approach and existing automotive sustainability measures indicated the Sustainability Assessment Model (SAM) as potentially the most complete FCA method applicable in automotive organisations. A new set of assessment criteria has been developed to adapt the SAM to the automotive setting by: (1) selecting a set of sustainability assessment criteria from the literature, (2) refining these through an interview study with 24 experts in the automotive industry. By adapting this expert-driven approach, 26 midpoint and 9 end-point economic, environmental, resource and social impact categories have been identified for the construction of a comprehensive and novel framework for automotive sustainability assessment. This Engineering Doctorate project has complemented this framework with valuation models for resource depletion impacts, while valuation models for another ten impacts, including global warming potential, photochemical ozone creation potential, acidification potential, particulate matter formation, eutrophication potential, water consumption, land use, mobility capability, employment (quantity) and occupational health and safety, have been supplied by the consulting company PricewaterhouseCooper (PwC). This Engineering Doctorate, with the assistance of PwC, has developed and proved with real world data an innovative model that will enable large car manufacturers to evaluate options, identify win-wins and optimise trade-off for complex and multi-disciplinary sustainable decisions. The Automotive SAM (A-SAM) measures and quantifies a broad range of economic, environmental, resource and social impacts caused by the automotive sector. By adapting a rigorous and robust approach, it translates these impacts into their monetary equivalents, which is a language and thinking that could be understood in different business areas and by different stakeholders. It enables managers and design engineers in the automotive sector to develop a better understanding of the environmental, resource and social impacts of their activities, products, processes and materials used, while still ensuring cost-effectiveness when making decisions. It can expose new business or investment opportunities for automotive organisations, in line with the principles of sustainable development, by making them more transparent and visible for decision-makers.
Supervisor: Not available Sponsor: Engineering and Physical Sciences Research Council ; Warwick Manufacturing Group ; Jaguar Land Rover
Qualification Name: Thesis (D.Eng.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HD Industries. Land use. Labor ; TA Engineering (General). Civil engineering (General) ; TL Motor vehicles. Aeronautics. Astronautics