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A methodology to quantify the environmental impacts of Vancouver City Savings Credit Union’s paper use Tsui, Norman
Abstract
A methodology to quantify and examine the environmental impacts of VanCity's paper use was developed in this study. An audit of VanCity's accounting records for 1994 and 1995 were used to determine how much paper VanCity purchased and consumed during those periods. The methodology involved using traditional financial auditing techniques, process flow engineering, management accounting, and life cycle analysis to determine the environmental impacts of paper use. The use and knowledge of the four disciplines enables an investigator to develop a methodology to properly conduct and analyze an environmental study in a timely manner. The study was focused on Island Paper Mill's Resolve Copy and Resolve Premium Opaque, and Domtar's Sandpiper paper. In 1995, 8,100 units of copy paper or approximately 9,970 sheets per employee were consumed by VanCity. While in 1994, only 7,760 units of copy paper or 10,370 sheets per employee were consumed. The baseline mass of paper used by VanCity are 73,473 kg and 70,727 in 1995 and 1994 respectively. The equivalent number of Western Hemlock trees that were consumed as well as the trees saved by VanCity's choice of recycled papers in 1994 are 44.29 used and 8.47 saved. In 1995, it was 45.86 used and 8.97 saved. From 1994 to 1995, their was a 5.12% in overall paper use. However, when ratio analyses are applied, VanCity's paper usage was reduced by: 1) 0.20% with respect to VanCity's membership; 2) 5.72% with respect to VanCity's net income; and 3) 3.87% with respect to VanCity's full-time employees. Due to changes of environmental inputs and outputs at the E.B. Eddy Mills and overall changes in paper use at VanCity from 1994 to 1995, VanCity experienced the following quantitative pulp mill level environmental impacts with respect to it's paper use: 1) a 3.8% decrease in water use; 2) a 31.0% increase in chlorine use; 3) a 13.6% decrease in total solid wastes landfilled; 4) a 1.4% decrease in carbon dioxide air emissions; and 5) a 13% decrease in BOD.
Item Metadata
Title |
A methodology to quantify the environmental impacts of Vancouver City Savings Credit Union’s paper use
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Creator | |
Publisher |
University of British Columbia
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Date Issued |
1997
|
Description |
A methodology to quantify and examine the environmental impacts of VanCity's
paper use was developed in this study. An audit of VanCity's accounting records for 1994
and 1995 were used to determine how much paper VanCity purchased and consumed
during those periods.
The methodology involved using traditional financial auditing techniques, process
flow engineering, management accounting, and life cycle analysis to determine the
environmental impacts of paper use. The use and knowledge of the four disciplines enables
an investigator to develop a methodology to properly conduct and analyze an
environmental study in a timely manner. The study was focused on Island Paper Mill's
Resolve Copy and Resolve Premium Opaque, and Domtar's Sandpiper paper.
In 1995, 8,100 units of copy paper or approximately 9,970 sheets per employee
were consumed by VanCity. While in 1994, only 7,760 units of copy paper or 10,370
sheets per employee were consumed. The baseline mass of paper used by VanCity are
73,473 kg and 70,727 in 1995 and 1994 respectively. The equivalent number of Western
Hemlock trees that were consumed as well as the trees saved by VanCity's choice of
recycled papers in 1994 are 44.29 used and 8.47 saved. In 1995, it was 45.86 used and
8.97 saved.
From 1994 to 1995, their was a 5.12% in overall paper use. However, when ratio
analyses are applied, VanCity's paper usage was reduced by: 1) 0.20% with respect to
VanCity's membership; 2) 5.72% with respect to VanCity's net income; and 3) 3.87% with
respect to VanCity's full-time employees.
Due to changes of environmental inputs and outputs at the E.B. Eddy Mills and
overall changes in paper use at VanCity from 1994 to 1995, VanCity experienced the
following quantitative pulp mill level environmental impacts with respect to it's paper use:
1) a 3.8% decrease in water use; 2) a 31.0% increase in chlorine use; 3) a 13.6% decrease
in total solid wastes landfilled; 4) a 1.4% decrease in carbon dioxide air emissions; and 5) a
13% decrease in BOD.
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Extent |
3889157 bytes
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Genre | |
Type | |
File Format |
application/pdf
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Language |
eng
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Date Available |
2009-03-13
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Provider |
Vancouver : University of British Columbia Library
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Rights |
For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use.
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DOI |
10.14288/1.0058768
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URI | |
Degree | |
Program | |
Affiliation | |
Degree Grantor |
University of British Columbia
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Graduation Date |
1997-05
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Campus | |
Scholarly Level |
Graduate
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Aggregated Source Repository |
DSpace
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Item Media
Item Citations and Data
Rights
For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use.