97067 20210902121856.0 doi 10.3390/app10238381 sideral 120903 ART-2020-120903 eng (orcid)0000-0003-2717-8389 Marco Fondevila, Miguel Universidad de Zaragoza Accounting for Carbon Footprint Flows in Wine Production Process. Case Study in Spanish Winery 2020 Access copy available to the general public Unrestricted Companies 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. info:eu-repo/grantAgreement/ES/DGA/S128 info:eu-repo/grantAgreement/ES/MINECO/ECO2013-45599-R info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 2.679 2020 PHYSICS, APPLIED 73 / 160 = 0.456 2020 Q2 T2 ENGINEERING, MULTIDISCIPLINARY 38 / 91 = 0.418 2020 Q2 T2 CHEMISTRY, MULTIDISCIPLINARY 101 / 178 = 0.567 2020 Q3 T2 MATERIALS SCIENCE, MULTIDISCIPLINARY 201 / 333 = 0.604 2020 Q3 T2 0.435 2020 Computer Science Applications 2020 Q2 Engineering (miscellaneous) 2020 Q2 Process Chemistry and Technology 2020 Q2 Instrumentation 2020 Q2 Materials Science (miscellaneous) 2020 Q2 Fluid Flow and Transfer Processes 2020 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion (orcid)0000-0003-1619-8042 Moneva Abadía, José M. Universidad de Zaragoza (orcid)0000-0001-8020-0229 Llena Macarulla, Fernando Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 10, 23 (2020), 8381 1-13 Appl. sci. APPLIED SCIENCES-BASEL 2076-3417 659850 http://zaguan.unizar.es/record/97067/files/texto_completo.pdf Versión publicada 527119 http://zaguan.unizar.es/record/97067/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:97067 articulos driver 2021-09-02-10:32:48 ARTICLE