000097067 001__ 97067
000097067 005__ 20210902121856.0
000097067 0247_ $$2doi$$a10.3390/app10238381
000097067 0248_ $$2sideral$$a120903
000097067 037__ $$aART-2020-120903
000097067 041__ $$aeng
000097067 100__ $$0(orcid)0000-0003-2717-8389$$aMarco Fondevila, Miguel$$uUniversidad de Zaragoza
000097067 245__ $$aAccounting for Carbon Footprint Flows in Wine Production Process. Case Study in Spanish Winery
000097067 260__ $$c2020
000097067 5060_ $$aAccess copy available to the general public$$fUnrestricted
000097067 5203_ $$aCompanies are gradually becoming conscious about the necessity of reducing their environmental impact and adopting low-carbon strategies in order to cope with increasing institutional and social demands. However, remaining competitive while reducing the environmental impact and improving the corporate image requires adopting sophisticated mechanisms boosting eco-efficiency and keeping costs tight. Material Flows Cost Accounting (MFCA) is an instrument that allows the monitoring of, measurement of, and accounting for physical and monetary processes along the production process. If extended to the supply chain, and applied to the energy usage and CO2 emissions, it allows one to account for the Carbon Footprint (CF) of a company and its products at any given stage of the value chain. The current paper presents a case study developed under the framework of a three-year project to introduce an energy use and carbon emissions monitoring and accounting system in a large winery company in Spain, based on the MFCA approach and CF accountability. Including the supply chain of the company and the whole farming cycle of its main input, the case study presents the method and phases adopted to implement the project, its direct and indirect results and outcomes, and the conclusions that can be extracted, which may be inspirational for practitioners and scholars envisaging similar projects.
000097067 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S128$$9info:eu-repo/grantAgreement/ES/MINECO/ECO2013-45599-R
000097067 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000097067 590__ $$a2.679$$b2020
000097067 591__ $$aPHYSICS, APPLIED$$b73 / 160 = 0.456$$c2020$$dQ2$$eT2
000097067 591__ $$aENGINEERING, MULTIDISCIPLINARY$$b38 / 91 = 0.418$$c2020$$dQ2$$eT2
000097067 591__ $$aCHEMISTRY, MULTIDISCIPLINARY$$b101 / 178 = 0.567$$c2020$$dQ3$$eT2
000097067 591__ $$aMATERIALS SCIENCE, MULTIDISCIPLINARY$$b201 / 333 = 0.604$$c2020$$dQ3$$eT2
000097067 592__ $$a0.435$$b2020
000097067 593__ $$aComputer Science Applications$$c2020$$dQ2
000097067 593__ $$aEngineering (miscellaneous)$$c2020$$dQ2
000097067 593__ $$aProcess Chemistry and Technology$$c2020$$dQ2
000097067 593__ $$aInstrumentation$$c2020$$dQ2
000097067 593__ $$aMaterials Science (miscellaneous)$$c2020$$dQ2
000097067 593__ $$aFluid Flow and Transfer Processes$$c2020$$dQ2
000097067 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000097067 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva Abadía, José M.$$uUniversidad de Zaragoza
000097067 700__ $$0(orcid)0000-0001-8020-0229$$aLlena Macarulla, Fernando$$uUniversidad de Zaragoza
000097067 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000097067 773__ $$g10, 23 (2020), 8381 1-13$$pAppl. sci.$$tAPPLIED SCIENCES-BASEL$$x2076-3417
000097067 8564_ $$s659850$$uhttps://zaguan.unizar.es/record/97067/files/texto_completo.pdf$$yVersión publicada
000097067 8564_ $$s527119$$uhttps://zaguan.unizar.es/record/97067/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000097067 909CO $$ooai:zaguan.unizar.es:97067$$particulos$$pdriver
000097067 951__ $$a2021-09-02-10:32:48
000097067 980__ $$aARTICLE