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Corporate Water Accounting: An Analysis of Methods and Tools for ...

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38<br />

potential (phosphorus or nitrogen units);<br />

acidification potential (hydrogen ion or sulfur<br />

dioxide units); <strong>and</strong> ecotoxicity potential (cubic<br />

meter-years). Because these units are not<br />

the same, these impacts cannot be added up<br />

without a value judgment <strong>for</strong> normalization<br />

<strong>and</strong> weighting <strong>of</strong> the impacts, <strong>for</strong> example as<br />

is done <strong>for</strong> eco-indicator points or end-point<br />

indicators.<br />

There is research going back to the 1990s<br />

that evaluates ecotoxicity potential with impact<br />

units <strong>of</strong> cubic meter years, adding up the<br />

impacts <strong>of</strong> the many different toxic substances.<br />

These analyses are based on a so-called<br />

“unit earth” or fugacity st<strong>and</strong>ardized fate <strong>and</strong><br />

transport model <strong>for</strong> toxic pollutants (regardless<br />

<strong>of</strong> their medium). In<strong>for</strong>mation on the<br />

ecotoxicity <strong>of</strong> the individual pollutants <strong>and</strong><br />

their persistence in different environmental<br />

compartments must be known or estimated.<br />

This kind <strong>of</strong> model is the most closely related<br />

to the <strong>Water</strong> Footprint Network’s gray water.<br />

It is possible to report loads <strong>of</strong> pollutants<br />

to waterways through the simple addition<br />

<strong>of</strong> the mass <strong>of</strong> emissions to water, but this is<br />

not practiced within the LCA field because<br />

there is no way to describe the environmental<br />

mechanism to support the calculation. In effect,<br />

such a calculation would be saying that<br />

there is no science behind the analysis.<br />

The use <strong>of</strong> these life cycle impact models<br />

<strong>and</strong> reporting on the product basis supports<br />

all the basic purposes <strong>of</strong> LCA (decisions <strong>for</strong><br />

engineering, policy, <strong>and</strong> purchase <strong>and</strong> sales)<br />

as described above. It helps businesses underst<strong>and</strong><br />

the risks <strong>of</strong> different environmental<br />

effects <strong>for</strong> processes within the control <strong>of</strong> the<br />

business <strong>and</strong> also <strong>for</strong> those outside the direct<br />

control <strong>of</strong> a business. Of particular interest<br />

are the impacts <strong>of</strong> a product downstream (the<br />

use <strong>and</strong> recycle/disposal phases). Although<br />

manufacturers do not control the actions <strong>of</strong><br />

their customers, in the case where a manufacturer<br />

designs a product with the use <strong>and</strong><br />

disposal phases in mind, these phases can be<br />

shown to have fewer polluting impacts.<br />

Limitations<br />

LCA is limited to the impacts <strong>for</strong> which there<br />

is good enough science to per<strong>for</strong>m impact<br />

assessment. LCA is a relative method, normalized<br />

to the functional unit defined in the<br />

study. It is not typically applied to a whole<br />

ecosystem or whole watershed analysis, <strong>and</strong><br />

there<strong>for</strong>e is seldom used by water resource<br />

managers. On the other h<strong>and</strong>, the broad application<br />

to the entire life cycle <strong>of</strong> the product<br />

allows managers to underst<strong>and</strong> where it is<br />

possible to manage or influence the product’s<br />

overall outcome.<br />

WBCSD Global <strong>Water</strong> Tool<br />

The WBCSD Global <strong>Water</strong> Tool does not<br />

measure or otherwise assess water quality or<br />

industrial effluent.<br />

GEMI <strong>Water</strong> Sustainability <strong>Tools</strong><br />

The GEMI <strong>Water</strong> Sustainability Tool encourages<br />

companies to analyze their pollution to<br />

water bodies (which they perhaps confusingly<br />

refer to as “water impacts”). It does not provide<br />

any method or guidance <strong>for</strong> the measurement<br />

<strong>of</strong> industrial effluents or quantification<br />

<strong>of</strong> impacts to water quality. It looks at<br />

both pollution caused by a company’s direct<br />

discharges to the environment as well as<br />

more indirect avenues <strong>of</strong> pollution such as air<br />

deposition <strong>and</strong> the leaching <strong>of</strong> chemicals. It<br />

provides a series <strong>of</strong> questions (categorized by<br />

value chain stage) that help companies better<br />

underst<strong>and</strong> their effects on the pollution <strong>of</strong><br />

water bodies.

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