Brent, ACVan Erck, RPGLabuschagne, C2007-07-032007-07-032007-05Brent, AC, Van Erck, RPG and Labuschagne, C. 2007. Sustainability cost accounting - Part 2: a case study in the South African process industry. South African Journal of Industrial Engineering, Vol. 18(1), pp 1-171012-277Xhttp://hdl.handle.net/10204/855Sustainability Cost Accounting (SCA) procedure has been introduced it expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL) fuel manufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology furtherenSustainability cost accountingSustainable developmentGTLGas to liquidSustainability cost accounting - Part 2: a case study in the South African process industryArticleBrent, A., Van Erck, R., & Labuschagne, C. (2007). Sustainability cost accounting - Part 2: a case study in the South African process industry. http://hdl.handle.net/10204/855Brent, AC, RPG Van Erck, and C Labuschagne "Sustainability cost accounting - Part 2: a case study in the South African process industry." (2007) http://hdl.handle.net/10204/855Brent A, Van Erck R, Labuschagne C. Sustainability cost accounting - Part 2: a case study in the South African process industry. 2007; http://hdl.handle.net/10204/855.TY - Article AU - Brent, AC AU - Van Erck, RPG AU - Labuschagne, C AB - Sustainability Cost Accounting (SCA) procedure has been introduced it expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL) fuel manufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology further DA - 2007-05 DB - ResearchSpace DP - CSIR KW - Sustainability cost accounting KW - Sustainable development KW - GTL KW - Gas to liquid LK - https://researchspace.csir.co.za PY - 2007 SM - 1012-277X T1 - Sustainability cost accounting - Part 2: a case study in the South African process industry TI - Sustainability cost accounting - Part 2: a case study in the South African process industry UR - http://hdl.handle.net/10204/855 ER -