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UBC Theses and Dissertations

A methodology to quantify the environmental impacts of Vancouver City Savings Credit Union’s paper use Tsui, Norman


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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