Fiksel and his colleagues at Battelle have been collaborating with industry since 1992, conducting detailed analysis of product and process life cycles in search of ways to reduce material and energy use, minimize wastes, and reduce capital and operating costs. More recently, Battelle has been working with the U.S. Environmental Protection Agency's Office of Pollution Prevention and Toxics (OPPT) to enhance the state-of-the-art of environmental accounting.

Battelle's work with the EPA is focused on the pragmatic application of life cycle accounting to materials management, which includes the acquisition, handling, storage, processing, disposition, and recovery of materials that are used in industrial processes. Materials management is a natural area for applying the principles of environmental accounting. "Many firms have adopted pollution prevention strategies that emphasize eco-efficiency, which involves minimizing the resource consumption and waste generation per unit of production," Fiksel says. "Environmental accounting often reveals opportunities to prevent pollution and eliminate wastes in ways that contribute to profitability and competitive advantage."

Life cycle accounting is an extension of environmental accounting that systematically addresses all quantifiable costs and benefits throughout a company's supply chain, including material acquisition, manufacturing, distribution, customer support, and final disposition.

"For years, Battelle has been a pioneer in the practice of life cycle environmental assessment," Fiksel says. "More recently, Battelle has acquired expertise in the managerial accounting methods that are necessary to identify and quantify life cycle costs and benefits."

Battelle's work for the EPA involves several thrusts:

Investigating and documenting the industry's best practices, particularly the linkage between environmental accounting and materials management.
Preparing case studies that provide in-depth understanding of how leading U.S. firms have implemented such practices and improved their supply chain performance.
Development of a guidebook for the incorporation of life cycle accounting into day-to-day materials management decision making.

For more information, contact Joseph Fiksel, Senior Director for Life Cycle Management, Battelle, at 614.424.5730; fax 614.424.3404; e-mail fiksel@battelle.org; or Susan McLaughlin, Environmental Accounting Project Manager, U.S. Environmental Protection Agency, 401 M Street SW (7409), Washington, DC 20460; phone 202.260.3844; e-mail MCLAUGHLIN.SUSAN@EPAMAIL.EPA.gov.

Battelle, headquartered in Columbus, Ohio, focuses on technology development and commercialization and product development. With 7,500 employees at more than 60 locations, Battelle develops technologies and products for industry and government. Annual revenues are approximately $1 billion.

For more information regarding Battelle, visit Battelle's web site at www.battelle.org, or contact Katy Delaney, Media Relations manager, (614) 424-5544.