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Eco-efficiency in micro-enterprises and small firms: a case study in the automotive services sector
Accepted Manuscript Eco-efficiency in micro-enterprises and small firms: A case study in the automotive services sector Jordania Louse Silva Alves, Denise Dumke de Medeiros PII:
S0959-6526(15)00991-9
DOI:
10.1016/j.jclepro.2015.07.063
Reference:
JCLP 5870
To appear in:
Journal of Cleaner Production
Received Date: 30 October 2013 Revised Date:
10 July 2015
Accepted Date: 12 July 2015
Please cite this article as: Silva Alves JL, de Medeiros DD, Eco-efficiency in micro-enterprises and small firms: A case study in the automotive services sector, Journal of Cleaner Production (2015), doi: 10.1016/j.jclepro.2015.07.063. This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
ACCEPTED MANUSCRIPT Eco-efficiency in micro-enterprises and small firms: A case study in the automotive services sector
Jordania Louse Silva Alves
Federal University of Pernambuco Department of Production Engineering Av. Academico Helio Ramos, s/n, CDU 50.740-530 - Recife - Pernambuco – Brazil
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(D.D. Medeiros) [email protected]
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(J.L.S. Alves) [email protected] (corresponding author)
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Denise Dumke de Medeiros
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ACCEPTED MANUSCRIPT Abstract A significant number of small and micro-enterprises worldwide make important contributions to global the economy. However, research studies that deal with this kind of enterprise, especially regarding their environmental issues, are limited. This paper aims to demonstrate
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the viability of eco-efficient practices among small firms and micro-enterprises as a
competitive advantage tool. Eco-efficient practices were applied in a micro-sized auto parts and electrical automotive services enterprise in Brazil. The procedures were applied based on
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the Brazilian Business Council for Sustainable Development and the Brazilian Support for Micro and Small Enterprises’ eco-efficiency model. The outcomes were evaluated and then
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measured again three years later, to provide more consistent results. The approach was carried out using qualitative action research, followed by a statistical analysis of variance (ANOVA) and an F test to compare the averages of the entire studied period. Together with a post-hoc Tukey statistical test to identify which averages among the studied years were
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driving significant differences, Levene’s test was also performed to verify the homogeneity of the variance between all of the studied years, in order to corroborate the analysis. As important findings from this approach, the Micro-Sized Enterprise attained better financial,
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environmental, and social performance, and has purchased new financial incomings. An
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important aspect was the engagement of the staff and owner during the implementation and evaluation of the new eco-efficient practices. Eco-efficient practices had positive and enduring results, as verified by statistical analysis, among the five studied years. This provides evidence that eco-efficient practices could provide low-cost benefit for both environmental and Small and Micro Enterprises. Keywords: Eco-efficiency; Micro enterprise; Environmental management; Sustainability assessment.
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Introduction
Although environmental actions are usually focused on large companies, it is also necessary for SMEs (small and micro-enterprises) to engage in them, as a way to improve their market
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competitiveness (Rex and Baumann, 2007; Haden et al., 2009; Molina-Azorín et al., 2009). SMEs generate most of the positive aspects associated with industry and are also responsible for most of the negative environmental effects (Fernández-Viñé et al., 2010; Redmond et al.,
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2008; Andrade L. et al., 2012). SMEs do not generate large economic or environmental
impacts individually, but taken together, they have a big impact (Klewitz and Hansen, 2014).
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Given SMEs’ limited resources, eco-efficiency emerges as a viable option that SMEs can implement without the need for major monetary expenditures (Park and Behera, 2014). Eco-efficiency uses housekeeping changes and simple and low-cost measures that indicate polishing, organizing, and enhancing best practices and/or process quality, including
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improvements in operating parameters; the standardization of procedures, purchase and sales systems, and maintenance equipment; and systems that facilitate management (Thomas, 2005; Park and Behera, 2014).
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Eco-efficiency is about producing more with less impact, meaning doing more with
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less, and recommends the creation of more economic value with less environmental impact and the provision of new business opportunities, as measured by the ratio of the value or production cost to the environmental impact of the service (Lauwers, 2009; WBSCD, 2009; Charmondusit and Keartpakpraek, 2011). One of the most useful concepts from the World Business Council for Sustainable Development (WBCSD) states that eco-efficiency is achieved by delivering competitively priced goods and services that satisfy human needs and bring quality of life, while progressively reducing ecological impacts and resource intensity throughout the lifecycle to a
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ACCEPTED MANUSCRIPT level that is at least in line with the Earth’s estimated waste load-bearing capacity. In short, this approach concerns more value with less impact (WBCSD, 1996). Several studies also corroborate the beneficial results among companies from many different kinds of activities that adopted eco-efficient practices (Howgrade-Graham and van
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Berkel, 2007; Van Berkel, 2007; Song and Huang, 2013; Henriques and Catarino, 2014). Eco-efficiency increases SMEs’ sustainability independently from their activity, size, and economic situation (Fernández-Viñé et al., 2010; Vernon et al., 2003). Research studies
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demonstrate that eco-efficiency generates benefits for SMEs by improving their productivity and competitiveness in developing countries (Byung-Wook et al., 2006; Sangwon et al.,
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2008).
Furthermore, Fernández-Viñé et al. (2010) identified the eco-efficiency profiles of 54 small and medium enterprises in Venezuela and crossed-checked this information with 6 subject experts, thereby identifying the benefits and difficulties. Fernández-Viñé et al. (2013)
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also show how public administration rules contribute to overcoming barriers to eco-efficiency by offering external and internal incentives to SMEs and providing a method for gathering information in order to improve eco-efficiency actions among SMEs.
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Wang et al. (2011) investigated a pulp and paper factory in China from 2001 to 2008
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in three fields: water efficiency, CO2 emissions, and energy consumption. Their study showed that, by implementing stricter regulations, most of the efficiency indicators had achieved significant improvements and environmental performance became more sustainable. Côté et al. (2006) conducted a survey on 25 SMEs in Nova Scotia, Canada, in order to measure ecoefficiency levels. A program created by two relevant associations, SEBRAE and CEBDS to spread the ecoefficiency concept among SMEs has demonstrated positive results. In a three-year experimental phase, 200 SMEs located in five Brazilian states reduced their energy and water
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ACCEPTED MANUSCRIPT expenses by R$18 million in. For every R$1.00 invested, R$4.00 was returned in savings. These results not only account for economic gains but also positive impacts on the environment. The benefits are shown in Table 1. This experiment also resulted in the reuse of
Table 1 here
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230 tons/year of varied residues.
The aim of this approach is to demonstrate the viability of small firms and microenterprises adopting eco-efficient practices as a competitive advantage tool. To do so,
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implementation procedures for eco-efficient practices based on a cleaner production
methodology for eco-efficiency gains among SMEs, as used by CEBDS and SEBRAE, were
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adapted and applied in this empirical study.
This study begins with a literature review. Subsequently, the methodology is described, followed by a narrative on the implementation of eco-efficient practices in the MSE under study. The next section is the description of the study undertaken, which relays
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Methods
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the results, followed by the conclusions.
An action research methodology was selected for this study, representing a type of
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empirical research in which the situation or problem to be investigated involves researchers
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and representative participants in a cooperative or participatory process; it can be divided into four main stages: the exploratory phase, main phase, action phase, and evaluation phase (Thiollent, 2011).
The exploratory phase comprises a literature review and meetings with the employees
and manager of the micro-enterprise under study. The main phase involves the environmental micro-enterprise evaluation, in which the existence of environmental actions was analyzed, in order to determine the conditions under which to apply the eco-efficient practices. In this phase the indicators were selected. In this approach, the selected indicators were water
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ACCEPTED MANUSCRIPT consumption, electrical power consumption, selective collection, automotive battery sales, and the recycling of auto parts scraps, due to MSE limitation, although other items were also observed. The action phase involved the implementation procedures for eco-efficient practices
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based on a cleaner production methodology for eco-efficiency gains in SMEs, as used by CEBDS and SEBRAE.
Finally, the evaluation phase involved verifying the results of the eco-efficient
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Practical Implementation
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practices. All of the phases are exposed hereafter.
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practices and evaluating the scenario for the selected indicators after the implementation of
A description and an environmental diagnostic process were completed to start the implementation phase. The steps are described. Micro-sized enterprise description
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3.1
The study was conducted in a MSE that provides electric car parts and automotive services located in Olinda PE, Brazil, a city ranked as the sixth-most important economic
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metropolitan region in the country (IBGE, 2013). The MSE belongs to the vehicle repair and
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maintenance segment, which accounts for 56.3% of the 54,95% Brazilian maintenance and repair companies, 50.2% of its income (R$7.7 billion) and 50.8% of salaries (R$2.4 billion), and comprises 56.7% (226.868) of all people employed in the industry (IBGE, 2010). The MSE has existed since 1985; it is one of the oldest operations in the region. The
MSE has four employees, as per the Labor Law, and the owner, who also acts as the manager. Most of the MSE’s customers are private individuals; however, this business also services public and private companies. In spite of its high market performance at the time, this MSE had experienced financial restrictions.
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Micro-sized enterprise environmental diagnostics
The MSE owns a limited physical space that includes two divisions: A store, where automotive parts are sold; and a lateral area, where repair services take place. These spaces had no natural light or ventilation, and thus, artificial lighting and fans are used during
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operations. There were two bathrooms and a parts washing area, from which wastewater and waste oil were channeled directly into the sewer system, without any treatment.
A large amount of cardboard packaging and scrap parts were normally placed directly
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in the common trash. The employees highlighted the use of automotive battery chargers, which operated twenty-four hours per day and led to high electricity consumption. The
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manager was asked about his environmental management issues, the results of which are listed in Table 2.
Table 2 here
There were no specific environmental control activities or environmental regulations
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knowledge. The MSE was not concerned with waste control or its effect on the local community. According to the manager, local auto parts companies and services are unaware of environment-friendly actions, and their only sporadic practice is to sell used batteries to
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companies that resell them to battery manufacturers.
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The employees were aware of the relevance of environmental issues, in terms of both personal and commercial venture benefits, but were not aware of the meaning of ecoefficiency. Suppliers (especially of automotive parts) have prompted interest in environmental issues by distributing information and offering incentives when selling “green” materials. This dynamic was one of the most encouraging for staff and institutions in pursuing environmental actions.
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ACCEPTED MANUSCRIPT Table 3 illustrates the application process, as proposed by the CEBDS/SEBRAE methodology, as well as explains the ways in which these steps were implemented in this approach.
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Table 3 here
4 Results
After the eco-efficient practices were implemented, the selected indicators were evaluated in
4.1
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order to verify their performance and recognize the results of the changes made. Water consumption
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The MSE had initially assessed the hydraulic system, and certain leakage points were identified and repaired. Bathroom sinks, taps, and wash-tank parts were exchanged for alternatives that restricted the water flow. Furthermore, a reservoir was installed to store rainwater from the existing roof gutters; this water was used for cleaning parts and the work
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environment.
Specialized boxes were placed in the area for washing parts, in order to separate the water, oil, and trapped waste. The retained waste was stored in containers that were delivered
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to automotive oil reuse companies.
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According to the re-evaluation in 2013, the hydraulics remained the same and did not leak, the taps still restricted water flow, and the rainwater reservoir was still in use. The auto part washing was concentrated in one place because the equipment included restorative water and oil and sand boxes; additional boxes were not installed. The manager reported that the wash station meets the current demand. Figure 1 provides a graphical illustration of the water expenditures in the MSE between March and December of 2008–2012. A gradual reduction in water consumption occurred in 2009. A total of R$297.70 was spent in 2009 March, and R$210.38 was spent in
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ACCEPTED MANUSCRIPT December 2009, which represented a reduction of R$87.32, corresponding to 29.32% of the total spent in this phase. The changes were measured by checking the water bills. In the same period during the previous year, from March to December 2008, the average consumption was R$297.59, without any reductions, which is higher than the 2009 average of R$243.38.
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Figure 1 here
In subsequent years, despite an increase in accounting values by 8.6% in 2010, 5% in 2011, and 6.7% in 2012 (ARPE, 2013), the reduction in water consumption enabled annual
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average expenditures to be maintained at R$214.04 in 2010, R$213.15 in 2011, and R$213.41 in 2012.
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A statistical analysis of variance (ANOVA) and F test were performed to support these data, in order to compare water consumption averages throughout the entire period. The test was carried out on the Statistica 12 Program. Two hypotheses were verified, if the averages between the studied years are not different (null hypothesis, H0) or if the averages
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between the studied years are different (alternative hypothesis, H1). This analysis was carried out for a significance level of α = 0.05 (confidence level of 95%). If the F value of a factor exceeds 0.05, then the contribution of that factor is significant.
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As observed in Table 4, the F statistic was 67.27, which is very high, when compared
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to the tabulated F of approximately 2.05. Thus, the F value was significant, which indicates that at least one of the averages is different, making is possible to conclude that H0 is rejected and that there is no evidence to reject H1. As can be seen, the test was significant (p < 0.01). Table 4 here
As can be seen in Table 5, the averages suffered a substantial decrease between 2008 and 2009. This period corresponds to the changes phase and the implementation of the environmental actions. Additionally, from 2010 to 2012, the averages did not have significant changes. Therefore, environmental changes were responsible for the significant reduction in
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ACCEPTED MANUSCRIPT water expenditures, since lower expense levels, on average, were maintain years after the environmental changes, even with increases in the price of water. Table 5 here To identify which averages among the studied years were driving significant
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differences, a post-hoc Tukey Statistical Test carried out on Statistica 12 Program was applied, considering (p < 0.05). Table 6 shows the results of the Tukey test. Table 6 here
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The data show that there were significant differences (p < 0.05 or lower) between the reported averages. Namely, the differences in averages between 2008 and 2009, 2010, 2011,
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and 2012; 2009 and 2008, 2010, 2011, 2012; 2010 and 2008, 2009; 2011 and 2008 and 2009; and 2012 and 2008 and 2009 presented p values < 0.05; therefore, H0 is rejected. To corroborate these data, a Levene’s test was conducted to verify the homogeneity of variance between all of the studied years. As a result, Table 7 shows that the average p value
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was lower than p < 0.05, implying that there is no homogeny between the averages. Table 7 here
The maintenance of the average expenditures resulted from support for the changes,
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particularly from employees’ awareness of how to economize on the use of water.
Electrical power consumption
Simple renovations were made to the SME’s physical structure. Transparent tiles were installed to harness sunlight, as were window vents with small openings, which encouraged a more pleasant environment and reduced the operating time of the fan. Additionally, all of the bulbs were exchanged for fluorescent lamps that consume less power.
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ACCEPTED MANUSCRIPT In the past, the MSE used a car battery recharge station powered by electricity with a high power consumption, so a new equipment was purchased, which led to positive results, regardless of the high initial investment. Figure 2 shows the spending on power between March and December 2008 and
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during the same period in 2009–2012. The implemented actions led to a reduction of
R$191.19, when comparing March 2009 and December 2009, with spending in March of R$398.67. As the changes were enacted, spending was gradually reduced to R$207.48 in
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December, which represented a reduction of 47.96% between March and December 2009.
the battery recharging equipment.
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A drastic reduction between August and September can be observed as a result of changing
Figure 2 here
In this context, the total average expenses amounted to R$194.11 in 2010, with a tariff reduction of 8.87%; R$201.60 in 2011, with an increase of 8.04% per year; and R$203.04 in
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2012, with an increase of 5.42% (ANEEL, 2013). The highest average spending in 2009 was R$307.63, whereas the spending in 2012 was R$203.04, which represents a monetary difference of R$104.59; this difference was significant.
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A statistical analysis of variance (ANOVA) and F test were also performed to
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compare the electrical power consumption averages for the entire phase; the tests were carried out in the Statistica 12 program. Two hypotheses were assessed: that the electrical power consumption averages between the studied years are not different (null hypothesis, H0) and that the electrical power consumption averages between the studied years are different (alternative hypothesis, H1). This analysis was carried out at a significance level of α = 0.05 (confidence level of 95%). If the F value of a factor exceeds 0.05, the effort of that factor is significant.
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ACCEPTED MANUSCRIPT Table 8 expose the test result, with an F value equal to 73.29, higher than the tabulated F value of approximately 2.05. This indicates that at least one of the averages is different; thus, it is possible to conclude that H0 is rejected and that there is no evidence to reject H1. As can be seen, the test was significant (p < 0.01).
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Table 8 here
As happened in the analysis of average water consumption between 2008 and 2009, the averages suffered a substantial decrease. From 2010 to 2012, the averages did not change
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significantly.
As was conducted before, a post-hoc Tukey statistical test was applied using the
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Statistica 12 Program, considering p < 0.05, to identify which electrical power consumption averages among the studied years were driving significant differences. Table 9 shows the results of the Tukey test.
Table 9 here
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The data show that there were significant differences (p < 0.05 or lower) between the reported averages; therefore, H0 is rejected.
To corroborate these data, Levene’s test was conducted to verify the homogeneity of
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variance between all of the studied years. As a result, Table 10 shows that the average p value
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is lower than0.05, which shows that there was no homogeny between the averages. Table 10 here
After reevaluation, the decrease in energy expenses yielded a satisfactory result. As
observed, tested, and reviewed with the manager, all of the previous changes were retained and habitual consumption was reduced, since the employees had become environmentally aware. The manager reported that such impressive results had not been expected. There was a significant cost reduction in subsequent years, and even with tariff variations, the average
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ACCEPTED MANUSCRIPT expenditures remained steady, confirming the effectiveness of adopting eco-efficient practices.
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Selective collection
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The MSE adopted the practice of collecting material such as paper, cardboard, and plastics (which were mostly derived from packaged auto parts), as well as glass (usually from
replaced lamps and headlights on cars), for external recycling, this change had a great impact
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on customers. These materials were sent to a recycling company that resells the materials to other specialized recycling enterprises. Every two weeks, a staff member from the recycling
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company visits the MSE to buy materials for recycling. Thus, local enterprises also perform selective collection.
In the first two months, no sales took place because the recycling materials were disposed of in the common trash. However, recycling sales began to take effect starting in
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May; by October 2009, recycling sales reached an income of R$34.00. The sale of all recyclable results in a total profit of around R$32.00/month. Although there were variations in the amount of discarded materials per month, the company showed a profit from recyclable
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materials sales of approximately R$184.00/year, in addition to improving its image. At this
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point, there is no need for previous year comparisons because no new recycling actions have been taken.
Figure 3 shows the additional source of income for the MSE, showing the sales values
between March and December 2009 and the variations between the same months in the years 2010, 2011, and 2012. The values are shown in Brazilian reals. Figure 3 here In subsequent years, recyclable material sales remained steady. The largest variations occurred in June 2011, when there were no sales. According to the manager, the
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ACCEPTED MANUSCRIPT volume of material in this month was too low for collection and the material was therefore sold during the next month for R$ 49.50. Additionally, there were no sales in November 2012, when the materials were sold together with those collected in December for a total of R$ 74.50.
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The sale of recyclable materials has become a perennial MSE practice with an
average value of R$ 30.51 in 2010, R$ 31.00 in 2011 and R$ 37.11 in 2012. The MSE
intends to maintain recycled materials sales and reported that the values obtained could have
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been higher because, on some occasions, the materials were donated to collectors as a result
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Automotive battery sales
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of a lack of storage space.
The MSE has also adopted the external recycling of automotive batteries. For each replacement battery, the nonworking unit is sold to a micro-entrepreneur who sells these
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batteries back to the manufacturer; the used batteries are collected twice a week. Figure 4 shows the sales growth for used batteries; May 2009 was the starting point for the sale of used batteries, during which only four were sold. However, in subsequent
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months, sales grew significantly, peaking at 31 batteries sold in December 2009. These
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previously uncounted sales delivered a profit to the MSE of R$1,850.00, as each battery was sold for R$10.00.
Figure 4 here
Since 2010, the MSE has suspended its sales of automotive batteries but has decided
to keep recycling used batteries. The MSE started to buy used batteries and resell them to a small company that sells them to the manufacturer. The company purchases a used battery unit for R$10.00 and sells it for R$15.00, generating a profit of R$5.00 each, as can be seen in figure 5.
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ACCEPTED MANUSCRIPT Figure 5 here Unused battery sales increased from 185 units in 2009 to 689 units in 2012, which generated a monetary difference of R$1,595.00. In the last two years, battery sales showed a
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difference of only eight units, or R$40.00.
Recycling of scrap auto parts
Recycling of scrap parts was one of the few actions that were previously performed by the
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MSE; however, only a few parts were reused, and the rest were thrown into the common trash. Based on the enacted modifications, all of the scrap auto parts are currently reused.
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Internal recycling is performed, and auto parts that can be reused are repaired or refurbished by service providers and resold at low cost to customers who are interested in these products, or are sold directly to the service providers.
The auto parts that cannot be repaired or reconditioned are sent to scrap companies,
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which re-use or pass them on to metal-mechanical industries. Figure 6 shows comparisons between March 2008 and December 2008, with the same period in 2009. After the adoption
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of eco-efficiency practices, sales showed a significant increase. Figure 6 here
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In the first period, from March to December 2008, no auto parts were sold. In the second period, 85% of parts were sold; these sales reduced the negative environmental impact and generated extra revenue. As for repaired or reconditioned parts, from March to December 2008, only 40% of
these parts were retained, while the rest were discarded in the common trash. After the production process changed, 100% of the parts that could be reused were repaired or reconditioned. After re-evaluation, it was clear that the proportions of parts used for recycling and reconditioning sales remained constant. The MSE did not provide sales figures but
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ACCEPTED MANUSCRIPT continued to retain the parts for recycling, claiming that the sales value was relevant to the enterprise.
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Other items
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The MSE sporadically removes burnt oil from vehicles. This waste material is stored in
appropriate containers and donated to a small company located near the MSE that specializes in providing oil changes and automotive mechanical repairs. According to the manager, the
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negligible amount of oil renders it infeasible for any specific action.
No actions have been taken on air emissions. The manager initially claimed that this
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action required specialized attention and intended to seek further improvements in this area. After re-assessment, the MSE did not perform any actions related to gaseous emissions, and the manager reported that he had sought information on this issue but had not continued any procedures.
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Besides the WBCSD (2009) eco-efficiency parameters, the practices that were used and not used in the MSE are listed in Table 11. The MSE has reduced its material and energy use in its provision of services. However, the company does not currently use effective
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practices to lower the dispersion of toxic materials, as indicated by its non-treatment of
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gaseous emissions. Still, the other items were attended to; therefore, besides the dispersion of toxic materials, which were not reduced, all the other goals were achieved. Table 11 here
5 Conclusion
As shown above, simple changes, such as housekeeping changes, can be performed together with other actions to lead to best results. This process was conducted through regular employee participation in meetings and team engagement; the meetings acted as an essential broadcasting tool for eco-efficiency concepts and effective actions.
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ACCEPTED MANUSCRIPT The proposed methodology, as based on the SEBRAE and CEBDS model, showed benefits through reduced input and outcome costs (water, energy, and materials), as well as in waste reduction. The MSE’s productivity increased, and social collaborators’ welfare was a relevant outcome.
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The enterprise re-assessment established the durable benefits of eco-efficient actions, and all of the analyzed indicators produced positive earnings for the enterprise, either by reducing consumption or by increasing the sale of materials. Three years later, the
results for eco-efficient actions in the MSE.
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implementation analysis showed more consistent results, confirming the positive and viable
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The eco-efficiency effort was linked to three essential types of points: economic, environmental, and social ones. Eco-efficiency directly covers economic and environmental issues, while implicitly addressing the social question. These factors were reached, including a significant growth in economic income by approximately 10%, a very significant reduction
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in maintenance costs, almost a 40% reduction in costs, and effective social participation, both inside and outside of the enterprise. The changes brought very relevant results through simple and low-cost actions.
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This paper demonstrates that eco-efficiency is a competitive and organizational tool
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for MSEs. An enterprise of this size can stand out in the market by adopting eco-efficient practices, as shown by this analysis of an MSE that provides electrical automotive services. Therefore, it is important to address this theme deeply, in order to enable MSEs to realize the great benefits that eco-efficiency can offer, not only for the company but also for the economy and environment. Acknowledgements The authors are grateful for the support received to carry out this study from the Coordination for the Improvement of Higher Level Education Personnel (CAPES) and the
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ACCEPTED MANUSCRIPT National Council for Scientific and Technological Development (CNPq), the Brazilian
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governmental entity which promotes scientific and technological development.
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efficiency models. Ecol. Econ. 68, 1605-1614.
Molina-Azorín J., Claver-Cortés E., López-Gamero M., Tarí J.J., 2009. Green management and financial performance: a literature review. Manag. Decis. 47, 1080–1100.
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Park H., Behera S. K., 2014. Methodological aspects of applying eco-efficiency indicators to industrial sumbiosis networks. J. Clean. Prod. 64, 478-485.
Rex E., Baumann H., 2007. Beyond ecolabels: what green marketing can learn from conventional marketing. J. Clean. Prod. 15, 567–576.
Sangwon, S., Kun Mo, L., Sangsun, H., 2008. Eco-efficiency for pollution prevention in small to medium-sized
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enterprises: a case from South Korea. J. Ind. Ecol. 9 (4), 223–240. SEBRAE, 2010. The Brazilian Service of Support for Micro and Small Enterprises. Available at: http://www.sebrae.com.br/customizado/sebrae/institucional/sebrae-in-english (Accessed 15 January
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2010).
Song S., Huang T., 2013. Eco-efficiency of circular economy development of Jiangsu Province, China. Int. J.
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Appl. Environ. Sci. 8, 625-634.
Stringer, E.T., 1996. Action research: a handbook for practitioners. Sage, Thousand Oaks, CA. Thiollent, M., 2011. Action Research and Participatory Research: An Overview. Int. J. Action Res. 7, 160-175. Thomas, J. A. K., 2005. Professional Management of Housekeeping Operations. John Wiley & Sons, Las Vegas. Van Berkel, R., 2007. Cleaner production and eco-efficiency initiatives in western Australia 1996-2004. J. Clean. Prod. 15, 741-755. Vernon, J., Stephen, E., Pinder, D., Kaja, C., 2003. The greening of tourism microbusiness: Outcomes of focus group investigations in South East Cornwall. Bus. Strategy Environ. 12, 49–69.
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ACCEPTED MANUSCRIPT Wang, Y., Liu, J., Hansson, L., Zhang, K., Wang, R., 2011. Implementing stricter environmental regulation to enhance eco-efficiency and sustainability: a case study of Shandong Province’s and paper industry, China. J. Clean. Prod.. 19, 303-310. World Business Council for Sustainable Development (WBCSD), 1992. Eco-efficiency Learning Module. Available at: www.wbcsd.org (Accessed 10 April 2008).
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World Business Council for Sustainable Development (WBCSD), 2009. Measuring ecoefficiency: a guide to reporting company performance. Available at: http://www.gdrc.org/sustbiz/measuring.pdf (Accessed:
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13 February, 2009).
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ACCEPTED MANUSCRIPT Figure Titles Figure 1. Water consumption in Brazilian real values between March and December of 2008, 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 2. Energy expenses in Brazilian real values from March to December of 2008, 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 3. Sale value of recycling materials between March and December of 2009, 2010, 2011 and 2012.
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Source: Authors (2015).
Figure 4. Number of used batteries sold between March and December of 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 5. Number of sales of unused batteries and total value of sales in Brazilian real, of 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 6. Auto parts recycling and rectified sales between March and December of 2009,
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2010, 2011 and 2012.
Source: Authors (2015).
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ACCEPTED MANUSCRIPT Table 1. Benefits of the financial and environmental reductions Environmental Benefits (annual reduction)
Financial Benefits (annual reduction)
5.5 vs. 1000 Kg of atmospheric emissions
6.000.000 vs. 1000 Kg of raw material
167.000 m³ of liquid effluents
3.000.000 Kwh of electric power
911 vs. 1000 Kg of solid residues
350.000 m³ of water
3.5 vs. 1000 Kg of dangerous residues
1.000.000 m³ of gas
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Source: CEBDS/SEBRAE (2008)
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ACCEPTED MANUSCRIPT Table 2. Micro-enterprise environmental positions in March 2009 Company environmental positioning
YES
Company performs some type of environmental control
NO x
Employees are aware of the general company's internal environmental issues.
x
There is company interest in increased environmental care in its processes.
x x
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The company has knowledge of environmental law. The company shares environmental experiences with other organizations in the same type of business.
Suppliers and service providers linked to the company are proactive in addressing environmental issues.
x
x
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A relationship of concern exists between the enterprise and the local community.
x
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 3. Eco-efficient practices applied to SMEs
Manager and employee commitment
Defining improvement actions
Quantitative data processes
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Environmental economic evaluation
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Defining indicators
Enterprise conditions must determine the goals that may arise and be modified during the process, leading to further improved results. For SMEs, it is appropriate to choose simplified point measurements in order to facilitate implementation and offer less complex control. External recycling: the sale of organizationproduced process waste to other companies that work with recycled materials. Internal recycling: the reuse of waste generated by internal enterprises, collection and reprocessing processes, thus leading to a reduction in raw material purchases and further reduced waste (Agan, 2013). At this point, the actions will be implemented effectively, based on previously identified indicators and objectives. SMEs need to use simple measurement methods due to technological and economic resource restrictions. Given this, accounting data are used to demonstrate how well the enterprise is functioning, and furthermore act as comparison parameters during and after the implementation. Performance verification is based on Equation 1 below: Eco-efficiency = Product or Service Value (1) Environmental Influence The proof is based on the suggested indicators and on improvements for the enterprise resulting from the previous steps.
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Goal setting
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Evaluating the production process
Increase managers’ awareness about the adoption of eco-efficient practices. Promote eco-efficient concepts in order to gain employees’ commitment. SMEs structures permit the improvement of rapport between employees and managers, which enhances their collective ability to compare views when pursuing development procedures, as observed issues are discussed at meetings. This assessment enables the delegation of appropriate responsibilities, in accordance with the employees’ abilities.
Reporting of eco-efficient implementation practices These two steps were performed together. The manager pledged to implement actions and instruct the MSE’s employees. For this purpose, meetings were held once a week at night, usually after work. Each employee agreed to support the company’s operations by paying attention to possible improvements. Initially, the staff regarded this program as having little relevance to them. Certain parts suppliers provided information on environmental issues and related advertisements that were posted on the walls of the MSE. Together with informal conversations and good customer feedback, these efforts helped to break down the employees’ resistance and encourage further efforts. As a result, the staff began to suggest improvements in the performance of related activities, primarily with respect to re-using materials and re-organizing space. The eco-efficiency indicators selected were water consumption, energy consumption, allocation of used papers and oil, and disposal of scrap batteries and parts. According to the manager, the selected items drove direct impacts and were more noticeable, and they also offered visible improvements in working conditions.
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Procedures for implementing eco-efficient practices
Implementation
Monitoring
The timely implementation of verified actions requires a greater commitment from managers and staff. These employees should be motivated. The adopted actions should be continuously monitored and adjusted for improvement seeking, together with compliance. They should be assessed with respect to the standards, objectives set, and the eco-efficiency ranges.
Taking measurements when quantifying processes required a significant amount of employee time, especially from the manager. Providing further services would result in difficulties. Similarly, the team also considered how to verify the assessment of the complex economic environment. This last point was analyzed by examining the accounts and amounts of waste generated. Comparisons were carried out after the changes were made to evaluate how well each process worked before and after the changes. According to the manager, implementation and monitoring began at the same time as discussions on implementing eco-efficiency practices. The steps were not followed exactly in sequence, and subsequent actions were performed as deemed appropriate.
Source: adapted from cleaner production methodology to eco-efficiency practice
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ACCEPTED MANUSCRIPT Table 4. Univariate Tests of Significance for water spending.
Effect Year Error
Univariate Tests of Significance for water spending Sigma-restricted parameterization Effective hypothesis decomposition SS Degr. of Freedom MS 54864 4 13716 9176 45 204
F 67.27
p 0.00
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Source: Authors (2015).
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ACCEPTED MANUSCRIPT Table 5. Effective hypothesis decomposition for water consumption Ano; LS Means Current effect: F(4, 45)=67,265, p=0,0000 Effective hypothesis decomposition Vertical bars denote 0,95 confidence intervals 320 300
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280
Gastos
S P 260 E N D I 240 n G
220
180 2008
2009
2010
2011
2012
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Ano Year
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200
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 6. Tukey HSD test for water consumption Year 2008 {1} 2009 {2} 2010 {3} 2011 {4} 2012 {5}
Tukey HSD test; Variable: Spending. Marked differences are significant at p < 0.0500 {1} {2} {3} {4} {5} 4.07348E-06 2.36033E-13 2.37144E-13 2.3781E-13 4.07348E-06 7.06402E-09 4.01709E-08 5.61638E-08 0.985507921 0.972313499 2.36033E-13 7.06402E-09 0.985507921 0.9999777 2.37144E-13 4.01709E-08 0.972313499 0.9999777 2.3781E-13 5.61638E-08
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 7. Levene´s Test for Homogeneity of Variances for water consumption Levene´s Test for Homogeneity of Variances Effect: Year Degrees of freedom for all F´s: 4.45 MS Effect MS Error F Spending 978.9912 63.52529 15.41105
p 0.000000
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 8. Univariate Tests of Significance for energy spending Variable
Spending
T-tests; Grouping: Year (Plan 1 Rodar statistica) Group 1: 2008 Group 2: 2009 Mean 2008
Mean 2009
t-value
df
p
Valid N 2008
Valid N 2009
Std. Dev. 2008
Std. Dev. 2009
F-ratio Variances
P Variances
Levene F (1, df)
393,8810
307,6290
3,779154
18
0,001374
10
10
5,760705
71,94271
155,9632
0,000000
57,49853
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 9. Tukey HSD test for energy spending
2008 {1} 2009 {2} 2010 {3} 2011 {4} 2012 {5}
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Year
Tukey HSD test; Variable: Spending. Plan 1 in Rodar statistical Marked differences are significant at p < 0.05000 {1} {2} {3} {4} {5} M = 3983.88 M = 307.63 M = 194.10 M = 201.60 M = 203.04 0.000136 0.000134 0.000134 0.000134 0.000136 0.000134 0.000134 0.000134 0.985570 0.972371 0.000134 0.000134 0.985570 0.999980 0.000134 0.000134 0.872371 0.999980 0.000134 0.000134
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 10. Levene´s Test for Homogeneity of Variances for energy spending
Variable Spending
Levene Test of Homogeneity of Variances. Marked effects are significant at p < 0,05000 SS Effect df Effect MS Effect SS Error MS Error F p 28878,68 4 7219,669 45 132,3286 54,55866 0,0000000
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 11. Use of eco-efficiency measures in the MSE under study based on WBCSD parameters Parameters
Yes
Lowering number of product and service materials used.
x
Lowering power used.
x x
Support for recycling.
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Lowering dispersion of toxic materials.
No
x
Increase in sustainable use of natural resources. Increase in product durability.
x x
Increase in product and service level.
x
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT 350
Water consumption spending, 2008 Water consumption spending, 2009 Water consumption spending, 2010 Water consumption spending, 2011 Water consumption spending, 2012
300 250 200 150 100 50
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0
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Figure 1
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450 400 350 300 250 200 150 100 50 0
Energy real, 2008 Energyexpenses expenses, in 2008 Energyexpenses expenses, in 2009 Energy real, 2009 Energyexpenses expenses, in 2010 Energy real, 2010
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Energyexpenses expenses, in 2011 Energy real, 2011 Energyexpenses expenses, in 2012 Energy real, 2012
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Year
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Figure 2
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ACCEPTED MANUSCRIPT 80 70 60 50 40 30 20 10 0
Recycling materials sale value, 2009 Recycling materials sale value, 2010 Recycling materials sale value, 2011
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Recycling materials sale value, 2012
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Figure 3
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ACCEPTED MANUSCRIPT 90 80 70 60 50 40 30 20 10 0
Number of unused batteries sold, 2009 Number of unused batteries sold, 2010 Number of unused batteries sold, 2011
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Number of unused batteries sold, 2012
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Figure 4
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ACCEPTED MANUSCRIPT Unused batteries total value of sales in brazilian reais
2009
1 R$ 1.850.00 2012
2010
2 R$ 2.570.00
4 R$ 3.445.00
2011
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Figure 5
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3 R$ 3.405.00
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ACCEPTED MANUSCRIPT 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0%
Auto parts recycling sales
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Rectified auto parts
mar. to mar. a mar. a mar. a mar. a dec. dec. dec. dec. dec. 2008 2009 2010 2011 2012
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Figure 6
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ACCEPTED MANUSCRIPT • • • •
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•
Eco-efficient practices among micro-enterprises as environmental tool Was carried out qualitative action research followed by a statistical analysis Housekeeping practices were implemented. Eco-efficient practices could provide low- cost benefits for SMEs. Adopted practices delivered environmental and economic benefits.
S0959-6526(15)00991-9
DOI:
10.1016/j.jclepro.2015.07.063
Reference:
JCLP 5870
To appear in:
Journal of Cleaner Production
Received Date: 30 October 2013 Revised Date:
10 July 2015
Accepted Date: 12 July 2015
Please cite this article as: Silva Alves JL, de Medeiros DD, Eco-efficiency in micro-enterprises and small firms: A case study in the automotive services sector, Journal of Cleaner Production (2015), doi: 10.1016/j.jclepro.2015.07.063. This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
ACCEPTED MANUSCRIPT Eco-efficiency in micro-enterprises and small firms: A case study in the automotive services sector
Jordania Louse Silva Alves
Federal University of Pernambuco Department of Production Engineering Av. Academico Helio Ramos, s/n, CDU 50.740-530 - Recife - Pernambuco – Brazil
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(D.D. Medeiros) [email protected]
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(J.L.S. Alves) [email protected] (corresponding author)
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Denise Dumke de Medeiros
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ACCEPTED MANUSCRIPT Abstract A significant number of small and micro-enterprises worldwide make important contributions to global the economy. However, research studies that deal with this kind of enterprise, especially regarding their environmental issues, are limited. This paper aims to demonstrate
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the viability of eco-efficient practices among small firms and micro-enterprises as a
competitive advantage tool. Eco-efficient practices were applied in a micro-sized auto parts and electrical automotive services enterprise in Brazil. The procedures were applied based on
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the Brazilian Business Council for Sustainable Development and the Brazilian Support for Micro and Small Enterprises’ eco-efficiency model. The outcomes were evaluated and then
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measured again three years later, to provide more consistent results. The approach was carried out using qualitative action research, followed by a statistical analysis of variance (ANOVA) and an F test to compare the averages of the entire studied period. Together with a post-hoc Tukey statistical test to identify which averages among the studied years were
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driving significant differences, Levene’s test was also performed to verify the homogeneity of the variance between all of the studied years, in order to corroborate the analysis. As important findings from this approach, the Micro-Sized Enterprise attained better financial,
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environmental, and social performance, and has purchased new financial incomings. An
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important aspect was the engagement of the staff and owner during the implementation and evaluation of the new eco-efficient practices. Eco-efficient practices had positive and enduring results, as verified by statistical analysis, among the five studied years. This provides evidence that eco-efficient practices could provide low-cost benefit for both environmental and Small and Micro Enterprises. Keywords: Eco-efficiency; Micro enterprise; Environmental management; Sustainability assessment.
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ACCEPTED MANUSCRIPT
1
Introduction
Although environmental actions are usually focused on large companies, it is also necessary for SMEs (small and micro-enterprises) to engage in them, as a way to improve their market
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competitiveness (Rex and Baumann, 2007; Haden et al., 2009; Molina-Azorín et al., 2009). SMEs generate most of the positive aspects associated with industry and are also responsible for most of the negative environmental effects (Fernández-Viñé et al., 2010; Redmond et al.,
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2008; Andrade L. et al., 2012). SMEs do not generate large economic or environmental
impacts individually, but taken together, they have a big impact (Klewitz and Hansen, 2014).
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Given SMEs’ limited resources, eco-efficiency emerges as a viable option that SMEs can implement without the need for major monetary expenditures (Park and Behera, 2014). Eco-efficiency uses housekeeping changes and simple and low-cost measures that indicate polishing, organizing, and enhancing best practices and/or process quality, including
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improvements in operating parameters; the standardization of procedures, purchase and sales systems, and maintenance equipment; and systems that facilitate management (Thomas, 2005; Park and Behera, 2014).
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Eco-efficiency is about producing more with less impact, meaning doing more with
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less, and recommends the creation of more economic value with less environmental impact and the provision of new business opportunities, as measured by the ratio of the value or production cost to the environmental impact of the service (Lauwers, 2009; WBSCD, 2009; Charmondusit and Keartpakpraek, 2011). One of the most useful concepts from the World Business Council for Sustainable Development (WBCSD) states that eco-efficiency is achieved by delivering competitively priced goods and services that satisfy human needs and bring quality of life, while progressively reducing ecological impacts and resource intensity throughout the lifecycle to a
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ACCEPTED MANUSCRIPT level that is at least in line with the Earth’s estimated waste load-bearing capacity. In short, this approach concerns more value with less impact (WBCSD, 1996). Several studies also corroborate the beneficial results among companies from many different kinds of activities that adopted eco-efficient practices (Howgrade-Graham and van
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Berkel, 2007; Van Berkel, 2007; Song and Huang, 2013; Henriques and Catarino, 2014). Eco-efficiency increases SMEs’ sustainability independently from their activity, size, and economic situation (Fernández-Viñé et al., 2010; Vernon et al., 2003). Research studies
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demonstrate that eco-efficiency generates benefits for SMEs by improving their productivity and competitiveness in developing countries (Byung-Wook et al., 2006; Sangwon et al.,
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2008).
Furthermore, Fernández-Viñé et al. (2010) identified the eco-efficiency profiles of 54 small and medium enterprises in Venezuela and crossed-checked this information with 6 subject experts, thereby identifying the benefits and difficulties. Fernández-Viñé et al. (2013)
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also show how public administration rules contribute to overcoming barriers to eco-efficiency by offering external and internal incentives to SMEs and providing a method for gathering information in order to improve eco-efficiency actions among SMEs.
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Wang et al. (2011) investigated a pulp and paper factory in China from 2001 to 2008
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in three fields: water efficiency, CO2 emissions, and energy consumption. Their study showed that, by implementing stricter regulations, most of the efficiency indicators had achieved significant improvements and environmental performance became more sustainable. Côté et al. (2006) conducted a survey on 25 SMEs in Nova Scotia, Canada, in order to measure ecoefficiency levels. A program created by two relevant associations, SEBRAE and CEBDS to spread the ecoefficiency concept among SMEs has demonstrated positive results. In a three-year experimental phase, 200 SMEs located in five Brazilian states reduced their energy and water
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ACCEPTED MANUSCRIPT expenses by R$18 million in. For every R$1.00 invested, R$4.00 was returned in savings. These results not only account for economic gains but also positive impacts on the environment. The benefits are shown in Table 1. This experiment also resulted in the reuse of
Table 1 here
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230 tons/year of varied residues.
The aim of this approach is to demonstrate the viability of small firms and microenterprises adopting eco-efficient practices as a competitive advantage tool. To do so,
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implementation procedures for eco-efficient practices based on a cleaner production
methodology for eco-efficiency gains among SMEs, as used by CEBDS and SEBRAE, were
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adapted and applied in this empirical study.
This study begins with a literature review. Subsequently, the methodology is described, followed by a narrative on the implementation of eco-efficient practices in the MSE under study. The next section is the description of the study undertaken, which relays
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Methods
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the results, followed by the conclusions.
An action research methodology was selected for this study, representing a type of
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empirical research in which the situation or problem to be investigated involves researchers
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and representative participants in a cooperative or participatory process; it can be divided into four main stages: the exploratory phase, main phase, action phase, and evaluation phase (Thiollent, 2011).
The exploratory phase comprises a literature review and meetings with the employees
and manager of the micro-enterprise under study. The main phase involves the environmental micro-enterprise evaluation, in which the existence of environmental actions was analyzed, in order to determine the conditions under which to apply the eco-efficient practices. In this phase the indicators were selected. In this approach, the selected indicators were water
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ACCEPTED MANUSCRIPT consumption, electrical power consumption, selective collection, automotive battery sales, and the recycling of auto parts scraps, due to MSE limitation, although other items were also observed. The action phase involved the implementation procedures for eco-efficient practices
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based on a cleaner production methodology for eco-efficiency gains in SMEs, as used by CEBDS and SEBRAE.
Finally, the evaluation phase involved verifying the results of the eco-efficient
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Practical Implementation
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practices. All of the phases are exposed hereafter.
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practices and evaluating the scenario for the selected indicators after the implementation of
A description and an environmental diagnostic process were completed to start the implementation phase. The steps are described. Micro-sized enterprise description
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3.1
The study was conducted in a MSE that provides electric car parts and automotive services located in Olinda PE, Brazil, a city ranked as the sixth-most important economic
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metropolitan region in the country (IBGE, 2013). The MSE belongs to the vehicle repair and
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maintenance segment, which accounts for 56.3% of the 54,95% Brazilian maintenance and repair companies, 50.2% of its income (R$7.7 billion) and 50.8% of salaries (R$2.4 billion), and comprises 56.7% (226.868) of all people employed in the industry (IBGE, 2010). The MSE has existed since 1985; it is one of the oldest operations in the region. The
MSE has four employees, as per the Labor Law, and the owner, who also acts as the manager. Most of the MSE’s customers are private individuals; however, this business also services public and private companies. In spite of its high market performance at the time, this MSE had experienced financial restrictions.
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ACCEPTED MANUSCRIPT 3.2
Micro-sized enterprise environmental diagnostics
The MSE owns a limited physical space that includes two divisions: A store, where automotive parts are sold; and a lateral area, where repair services take place. These spaces had no natural light or ventilation, and thus, artificial lighting and fans are used during
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operations. There were two bathrooms and a parts washing area, from which wastewater and waste oil were channeled directly into the sewer system, without any treatment.
A large amount of cardboard packaging and scrap parts were normally placed directly
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in the common trash. The employees highlighted the use of automotive battery chargers, which operated twenty-four hours per day and led to high electricity consumption. The
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manager was asked about his environmental management issues, the results of which are listed in Table 2.
Table 2 here
There were no specific environmental control activities or environmental regulations
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knowledge. The MSE was not concerned with waste control or its effect on the local community. According to the manager, local auto parts companies and services are unaware of environment-friendly actions, and their only sporadic practice is to sell used batteries to
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companies that resell them to battery manufacturers.
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The employees were aware of the relevance of environmental issues, in terms of both personal and commercial venture benefits, but were not aware of the meaning of ecoefficiency. Suppliers (especially of automotive parts) have prompted interest in environmental issues by distributing information and offering incentives when selling “green” materials. This dynamic was one of the most encouraging for staff and institutions in pursuing environmental actions.
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ACCEPTED MANUSCRIPT Table 3 illustrates the application process, as proposed by the CEBDS/SEBRAE methodology, as well as explains the ways in which these steps were implemented in this approach.
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Table 3 here
4 Results
After the eco-efficient practices were implemented, the selected indicators were evaluated in
4.1
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order to verify their performance and recognize the results of the changes made. Water consumption
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The MSE had initially assessed the hydraulic system, and certain leakage points were identified and repaired. Bathroom sinks, taps, and wash-tank parts were exchanged for alternatives that restricted the water flow. Furthermore, a reservoir was installed to store rainwater from the existing roof gutters; this water was used for cleaning parts and the work
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environment.
Specialized boxes were placed in the area for washing parts, in order to separate the water, oil, and trapped waste. The retained waste was stored in containers that were delivered
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to automotive oil reuse companies.
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According to the re-evaluation in 2013, the hydraulics remained the same and did not leak, the taps still restricted water flow, and the rainwater reservoir was still in use. The auto part washing was concentrated in one place because the equipment included restorative water and oil and sand boxes; additional boxes were not installed. The manager reported that the wash station meets the current demand. Figure 1 provides a graphical illustration of the water expenditures in the MSE between March and December of 2008–2012. A gradual reduction in water consumption occurred in 2009. A total of R$297.70 was spent in 2009 March, and R$210.38 was spent in
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ACCEPTED MANUSCRIPT December 2009, which represented a reduction of R$87.32, corresponding to 29.32% of the total spent in this phase. The changes were measured by checking the water bills. In the same period during the previous year, from March to December 2008, the average consumption was R$297.59, without any reductions, which is higher than the 2009 average of R$243.38.
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Figure 1 here
In subsequent years, despite an increase in accounting values by 8.6% in 2010, 5% in 2011, and 6.7% in 2012 (ARPE, 2013), the reduction in water consumption enabled annual
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average expenditures to be maintained at R$214.04 in 2010, R$213.15 in 2011, and R$213.41 in 2012.
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A statistical analysis of variance (ANOVA) and F test were performed to support these data, in order to compare water consumption averages throughout the entire period. The test was carried out on the Statistica 12 Program. Two hypotheses were verified, if the averages between the studied years are not different (null hypothesis, H0) or if the averages
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between the studied years are different (alternative hypothesis, H1). This analysis was carried out for a significance level of α = 0.05 (confidence level of 95%). If the F value of a factor exceeds 0.05, then the contribution of that factor is significant.
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As observed in Table 4, the F statistic was 67.27, which is very high, when compared
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to the tabulated F of approximately 2.05. Thus, the F value was significant, which indicates that at least one of the averages is different, making is possible to conclude that H0 is rejected and that there is no evidence to reject H1. As can be seen, the test was significant (p < 0.01). Table 4 here
As can be seen in Table 5, the averages suffered a substantial decrease between 2008 and 2009. This period corresponds to the changes phase and the implementation of the environmental actions. Additionally, from 2010 to 2012, the averages did not have significant changes. Therefore, environmental changes were responsible for the significant reduction in
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ACCEPTED MANUSCRIPT water expenditures, since lower expense levels, on average, were maintain years after the environmental changes, even with increases in the price of water. Table 5 here To identify which averages among the studied years were driving significant
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differences, a post-hoc Tukey Statistical Test carried out on Statistica 12 Program was applied, considering (p < 0.05). Table 6 shows the results of the Tukey test. Table 6 here
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The data show that there were significant differences (p < 0.05 or lower) between the reported averages. Namely, the differences in averages between 2008 and 2009, 2010, 2011,
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and 2012; 2009 and 2008, 2010, 2011, 2012; 2010 and 2008, 2009; 2011 and 2008 and 2009; and 2012 and 2008 and 2009 presented p values < 0.05; therefore, H0 is rejected. To corroborate these data, a Levene’s test was conducted to verify the homogeneity of variance between all of the studied years. As a result, Table 7 shows that the average p value
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was lower than p < 0.05, implying that there is no homogeny between the averages. Table 7 here
The maintenance of the average expenditures resulted from support for the changes,
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particularly from employees’ awareness of how to economize on the use of water.
Electrical power consumption
Simple renovations were made to the SME’s physical structure. Transparent tiles were installed to harness sunlight, as were window vents with small openings, which encouraged a more pleasant environment and reduced the operating time of the fan. Additionally, all of the bulbs were exchanged for fluorescent lamps that consume less power.
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ACCEPTED MANUSCRIPT In the past, the MSE used a car battery recharge station powered by electricity with a high power consumption, so a new equipment was purchased, which led to positive results, regardless of the high initial investment. Figure 2 shows the spending on power between March and December 2008 and
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during the same period in 2009–2012. The implemented actions led to a reduction of
R$191.19, when comparing March 2009 and December 2009, with spending in March of R$398.67. As the changes were enacted, spending was gradually reduced to R$207.48 in
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December, which represented a reduction of 47.96% between March and December 2009.
the battery recharging equipment.
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A drastic reduction between August and September can be observed as a result of changing
Figure 2 here
In this context, the total average expenses amounted to R$194.11 in 2010, with a tariff reduction of 8.87%; R$201.60 in 2011, with an increase of 8.04% per year; and R$203.04 in
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2012, with an increase of 5.42% (ANEEL, 2013). The highest average spending in 2009 was R$307.63, whereas the spending in 2012 was R$203.04, which represents a monetary difference of R$104.59; this difference was significant.
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A statistical analysis of variance (ANOVA) and F test were also performed to
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compare the electrical power consumption averages for the entire phase; the tests were carried out in the Statistica 12 program. Two hypotheses were assessed: that the electrical power consumption averages between the studied years are not different (null hypothesis, H0) and that the electrical power consumption averages between the studied years are different (alternative hypothesis, H1). This analysis was carried out at a significance level of α = 0.05 (confidence level of 95%). If the F value of a factor exceeds 0.05, the effort of that factor is significant.
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ACCEPTED MANUSCRIPT Table 8 expose the test result, with an F value equal to 73.29, higher than the tabulated F value of approximately 2.05. This indicates that at least one of the averages is different; thus, it is possible to conclude that H0 is rejected and that there is no evidence to reject H1. As can be seen, the test was significant (p < 0.01).
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Table 8 here
As happened in the analysis of average water consumption between 2008 and 2009, the averages suffered a substantial decrease. From 2010 to 2012, the averages did not change
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significantly.
As was conducted before, a post-hoc Tukey statistical test was applied using the
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Statistica 12 Program, considering p < 0.05, to identify which electrical power consumption averages among the studied years were driving significant differences. Table 9 shows the results of the Tukey test.
Table 9 here
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The data show that there were significant differences (p < 0.05 or lower) between the reported averages; therefore, H0 is rejected.
To corroborate these data, Levene’s test was conducted to verify the homogeneity of
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variance between all of the studied years. As a result, Table 10 shows that the average p value
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is lower than0.05, which shows that there was no homogeny between the averages. Table 10 here
After reevaluation, the decrease in energy expenses yielded a satisfactory result. As
observed, tested, and reviewed with the manager, all of the previous changes were retained and habitual consumption was reduced, since the employees had become environmentally aware. The manager reported that such impressive results had not been expected. There was a significant cost reduction in subsequent years, and even with tariff variations, the average
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ACCEPTED MANUSCRIPT expenditures remained steady, confirming the effectiveness of adopting eco-efficient practices.
4.3
Selective collection
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The MSE adopted the practice of collecting material such as paper, cardboard, and plastics (which were mostly derived from packaged auto parts), as well as glass (usually from
replaced lamps and headlights on cars), for external recycling, this change had a great impact
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on customers. These materials were sent to a recycling company that resells the materials to other specialized recycling enterprises. Every two weeks, a staff member from the recycling
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company visits the MSE to buy materials for recycling. Thus, local enterprises also perform selective collection.
In the first two months, no sales took place because the recycling materials were disposed of in the common trash. However, recycling sales began to take effect starting in
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May; by October 2009, recycling sales reached an income of R$34.00. The sale of all recyclable results in a total profit of around R$32.00/month. Although there were variations in the amount of discarded materials per month, the company showed a profit from recyclable
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materials sales of approximately R$184.00/year, in addition to improving its image. At this
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point, there is no need for previous year comparisons because no new recycling actions have been taken.
Figure 3 shows the additional source of income for the MSE, showing the sales values
between March and December 2009 and the variations between the same months in the years 2010, 2011, and 2012. The values are shown in Brazilian reals. Figure 3 here In subsequent years, recyclable material sales remained steady. The largest variations occurred in June 2011, when there were no sales. According to the manager, the
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ACCEPTED MANUSCRIPT volume of material in this month was too low for collection and the material was therefore sold during the next month for R$ 49.50. Additionally, there were no sales in November 2012, when the materials were sold together with those collected in December for a total of R$ 74.50.
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The sale of recyclable materials has become a perennial MSE practice with an
average value of R$ 30.51 in 2010, R$ 31.00 in 2011 and R$ 37.11 in 2012. The MSE
intends to maintain recycled materials sales and reported that the values obtained could have
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been higher because, on some occasions, the materials were donated to collectors as a result
4.4
Automotive battery sales
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of a lack of storage space.
The MSE has also adopted the external recycling of automotive batteries. For each replacement battery, the nonworking unit is sold to a micro-entrepreneur who sells these
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batteries back to the manufacturer; the used batteries are collected twice a week. Figure 4 shows the sales growth for used batteries; May 2009 was the starting point for the sale of used batteries, during which only four were sold. However, in subsequent
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months, sales grew significantly, peaking at 31 batteries sold in December 2009. These
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previously uncounted sales delivered a profit to the MSE of R$1,850.00, as each battery was sold for R$10.00.
Figure 4 here
Since 2010, the MSE has suspended its sales of automotive batteries but has decided
to keep recycling used batteries. The MSE started to buy used batteries and resell them to a small company that sells them to the manufacturer. The company purchases a used battery unit for R$10.00 and sells it for R$15.00, generating a profit of R$5.00 each, as can be seen in figure 5.
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ACCEPTED MANUSCRIPT Figure 5 here Unused battery sales increased from 185 units in 2009 to 689 units in 2012, which generated a monetary difference of R$1,595.00. In the last two years, battery sales showed a
4.5
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difference of only eight units, or R$40.00.
Recycling of scrap auto parts
Recycling of scrap parts was one of the few actions that were previously performed by the
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MSE; however, only a few parts were reused, and the rest were thrown into the common trash. Based on the enacted modifications, all of the scrap auto parts are currently reused.
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Internal recycling is performed, and auto parts that can be reused are repaired or refurbished by service providers and resold at low cost to customers who are interested in these products, or are sold directly to the service providers.
The auto parts that cannot be repaired or reconditioned are sent to scrap companies,
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which re-use or pass them on to metal-mechanical industries. Figure 6 shows comparisons between March 2008 and December 2008, with the same period in 2009. After the adoption
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of eco-efficiency practices, sales showed a significant increase. Figure 6 here
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In the first period, from March to December 2008, no auto parts were sold. In the second period, 85% of parts were sold; these sales reduced the negative environmental impact and generated extra revenue. As for repaired or reconditioned parts, from March to December 2008, only 40% of
these parts were retained, while the rest were discarded in the common trash. After the production process changed, 100% of the parts that could be reused were repaired or reconditioned. After re-evaluation, it was clear that the proportions of parts used for recycling and reconditioning sales remained constant. The MSE did not provide sales figures but
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ACCEPTED MANUSCRIPT continued to retain the parts for recycling, claiming that the sales value was relevant to the enterprise.
4.6
Other items
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The MSE sporadically removes burnt oil from vehicles. This waste material is stored in
appropriate containers and donated to a small company located near the MSE that specializes in providing oil changes and automotive mechanical repairs. According to the manager, the
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negligible amount of oil renders it infeasible for any specific action.
No actions have been taken on air emissions. The manager initially claimed that this
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action required specialized attention and intended to seek further improvements in this area. After re-assessment, the MSE did not perform any actions related to gaseous emissions, and the manager reported that he had sought information on this issue but had not continued any procedures.
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Besides the WBCSD (2009) eco-efficiency parameters, the practices that were used and not used in the MSE are listed in Table 11. The MSE has reduced its material and energy use in its provision of services. However, the company does not currently use effective
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practices to lower the dispersion of toxic materials, as indicated by its non-treatment of
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gaseous emissions. Still, the other items were attended to; therefore, besides the dispersion of toxic materials, which were not reduced, all the other goals were achieved. Table 11 here
5 Conclusion
As shown above, simple changes, such as housekeeping changes, can be performed together with other actions to lead to best results. This process was conducted through regular employee participation in meetings and team engagement; the meetings acted as an essential broadcasting tool for eco-efficiency concepts and effective actions.
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ACCEPTED MANUSCRIPT The proposed methodology, as based on the SEBRAE and CEBDS model, showed benefits through reduced input and outcome costs (water, energy, and materials), as well as in waste reduction. The MSE’s productivity increased, and social collaborators’ welfare was a relevant outcome.
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The enterprise re-assessment established the durable benefits of eco-efficient actions, and all of the analyzed indicators produced positive earnings for the enterprise, either by reducing consumption or by increasing the sale of materials. Three years later, the
results for eco-efficient actions in the MSE.
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implementation analysis showed more consistent results, confirming the positive and viable
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The eco-efficiency effort was linked to three essential types of points: economic, environmental, and social ones. Eco-efficiency directly covers economic and environmental issues, while implicitly addressing the social question. These factors were reached, including a significant growth in economic income by approximately 10%, a very significant reduction
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in maintenance costs, almost a 40% reduction in costs, and effective social participation, both inside and outside of the enterprise. The changes brought very relevant results through simple and low-cost actions.
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This paper demonstrates that eco-efficiency is a competitive and organizational tool
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for MSEs. An enterprise of this size can stand out in the market by adopting eco-efficient practices, as shown by this analysis of an MSE that provides electrical automotive services. Therefore, it is important to address this theme deeply, in order to enable MSEs to realize the great benefits that eco-efficiency can offer, not only for the company but also for the economy and environment. Acknowledgements The authors are grateful for the support received to carry out this study from the Coordination for the Improvement of Higher Level Education Personnel (CAPES) and the
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ACCEPTED MANUSCRIPT National Council for Scientific and Technological Development (CNPq), the Brazilian
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governmental entity which promotes scientific and technological development.
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ACCEPTED MANUSCRIPT References Agan, Y., Acar, M. F., Borodin, A., 2013. Drivers of environmental processes and their impact on performance: a study of Turkish SMEs. J. Clean. Prod. 51, 23-33. Andrade L. C., Míguez, C. G., Gómez, M. C. T., Bugallo P. M. B., 2012. Management strategy for hazardous
ANEEL, 2013. Brazilian Electricity Regulatory Agency. Available at:
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waste from atomised SME: application to printing industry. J. Clean. Prod. 35, 214-229.
http://www.aneel.gov.br/aplicacoes/tarifaAplicada/index.cfm (Accessed 16 April 2013).
ARPE, 2013. Pernambuco’s Regulatory Agency. Available at: http://www.arpe.pe.gov.br (Accessed 15 April
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2013).
Byung-Wook, L., Seung-Tae, J., Jeong-Heui, K., 2006. Environmental accounting guidelines and corporate cases in Korea. Implications for developing countries. In: Implementing Environmental Management
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Accounting: Status and Challenges. Springer, Netherlands, pp. 239–255.
CEBDS, 2007. Brazilian Business Council for Sustainable Development. Available at: http://www.cebds.org.br/publicacoes-cebds-ecoeficiencia/ (Accessed 14 January 2009). Charmondusit K., Keartpakpraek K., 2011. Eco-efficiency evaluation of the petroleum and petrochemical group in the map Ta Phu Industrial Estate, Thailand. J. Clean. Prod. 19, 241-252.
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Côté, R., Booth, A., Louis, B., 2006. Eco-efficiency and SMEs in Nova Scotia, Canada. J. Clean. Prod. 14, 542–550.
Fernández-Viñé, M. B., Gómez-Navarro, T., Capuz-Rizo, S. F., 2010. Eco-efficiency in the SMEs of Venezuela.
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Current status and future perspectives. J. Clean. Prod. 18, 736-746. Fernández-Viñé, M. B., Gómez-Navarro, T., Capuz-Rizo, S. F., 2013. Assessment of the public administration
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tools for the improvement of the eco-efficiency of Small and Medium Sized Enterprises. J. Clean. Prod. 47, 265-273.
Haden S.S., Oyler P.H., Humphreys J. H., 2009. Historical, practical and theoretical perspectives on green management: an exploratory analysis. Manag. Decis. 47, 1041–1055.
Henriques, J., Catarino, J., 2014. Sustainable Value and Cleaner Production – research and application in 19 Portuguese SME. J. Clean. Prod. . (Epub ahead of print 12 March 2014). Howgrade-Graham, A., van Berkel, R., 2007. Assessment of cleaner production uptake: method development and trial with small business in western Australia. J. Clean. Prod. 15, 787-797.
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ACCEPTED MANUSCRIPT IBGE, 2010. Brazilian Institute of Geography and Statistics. Annual Survey of Services. Available at: http://www.ibge.gov.br/english/estatistica/economia/comercioeservico/pas/pas2011/default.shtm (Accessed 12 April 2013). IBGE, 2013. Brazilian Institute of Geography and Statistics. Available at: http://www.ibge.gov.br/home/ (Accessed 12 April 2013).
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Klewitz J., Hansen E. G., 2014. Sustainability-oriented innovation of SMEs: a systematic review. J. Clean. Prod. 65, 57-75.
Lauwers L., 2009. Justifying the incorporation of the materials balance principle into frontier-based eco-
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efficiency models. Ecol. Econ. 68, 1605-1614.
Molina-Azorín J., Claver-Cortés E., López-Gamero M., Tarí J.J., 2009. Green management and financial performance: a literature review. Manag. Decis. 47, 1080–1100.
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Park H., Behera S. K., 2014. Methodological aspects of applying eco-efficiency indicators to industrial sumbiosis networks. J. Clean. Prod. 64, 478-485.
Rex E., Baumann H., 2007. Beyond ecolabels: what green marketing can learn from conventional marketing. J. Clean. Prod. 15, 567–576.
Sangwon, S., Kun Mo, L., Sangsun, H., 2008. Eco-efficiency for pollution prevention in small to medium-sized
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enterprises: a case from South Korea. J. Ind. Ecol. 9 (4), 223–240. SEBRAE, 2010. The Brazilian Service of Support for Micro and Small Enterprises. Available at: http://www.sebrae.com.br/customizado/sebrae/institucional/sebrae-in-english (Accessed 15 January
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2010).
Song S., Huang T., 2013. Eco-efficiency of circular economy development of Jiangsu Province, China. Int. J.
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Appl. Environ. Sci. 8, 625-634.
Stringer, E.T., 1996. Action research: a handbook for practitioners. Sage, Thousand Oaks, CA. Thiollent, M., 2011. Action Research and Participatory Research: An Overview. Int. J. Action Res. 7, 160-175. Thomas, J. A. K., 2005. Professional Management of Housekeeping Operations. John Wiley & Sons, Las Vegas. Van Berkel, R., 2007. Cleaner production and eco-efficiency initiatives in western Australia 1996-2004. J. Clean. Prod. 15, 741-755. Vernon, J., Stephen, E., Pinder, D., Kaja, C., 2003. The greening of tourism microbusiness: Outcomes of focus group investigations in South East Cornwall. Bus. Strategy Environ. 12, 49–69.
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ACCEPTED MANUSCRIPT Wang, Y., Liu, J., Hansson, L., Zhang, K., Wang, R., 2011. Implementing stricter environmental regulation to enhance eco-efficiency and sustainability: a case study of Shandong Province’s and paper industry, China. J. Clean. Prod.. 19, 303-310. World Business Council for Sustainable Development (WBCSD), 1992. Eco-efficiency Learning Module. Available at: www.wbcsd.org (Accessed 10 April 2008).
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World Business Council for Sustainable Development (WBCSD), 2009. Measuring ecoefficiency: a guide to reporting company performance. Available at: http://www.gdrc.org/sustbiz/measuring.pdf (Accessed:
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13 February, 2009).
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ACCEPTED MANUSCRIPT Figure Titles Figure 1. Water consumption in Brazilian real values between March and December of 2008, 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 2. Energy expenses in Brazilian real values from March to December of 2008, 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 3. Sale value of recycling materials between March and December of 2009, 2010, 2011 and 2012.
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Source: Authors (2015).
Figure 4. Number of used batteries sold between March and December of 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 5. Number of sales of unused batteries and total value of sales in Brazilian real, of 2009, 2010, 2011 and 2012. Source: Authors (2015).
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Figure 6. Auto parts recycling and rectified sales between March and December of 2009,
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2010, 2011 and 2012.
Source: Authors (2015).
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ACCEPTED MANUSCRIPT Table 1. Benefits of the financial and environmental reductions Environmental Benefits (annual reduction)
Financial Benefits (annual reduction)
5.5 vs. 1000 Kg of atmospheric emissions
6.000.000 vs. 1000 Kg of raw material
167.000 m³ of liquid effluents
3.000.000 Kwh of electric power
911 vs. 1000 Kg of solid residues
350.000 m³ of water
3.5 vs. 1000 Kg of dangerous residues
1.000.000 m³ of gas
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Source: CEBDS/SEBRAE (2008)
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ACCEPTED MANUSCRIPT Table 2. Micro-enterprise environmental positions in March 2009 Company environmental positioning
YES
Company performs some type of environmental control
NO x
Employees are aware of the general company's internal environmental issues.
x
There is company interest in increased environmental care in its processes.
x x
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The company has knowledge of environmental law. The company shares environmental experiences with other organizations in the same type of business.
Suppliers and service providers linked to the company are proactive in addressing environmental issues.
x
x
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A relationship of concern exists between the enterprise and the local community.
x
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 3. Eco-efficient practices applied to SMEs
Manager and employee commitment
Defining improvement actions
Quantitative data processes
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Environmental economic evaluation
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Defining indicators
Enterprise conditions must determine the goals that may arise and be modified during the process, leading to further improved results. For SMEs, it is appropriate to choose simplified point measurements in order to facilitate implementation and offer less complex control. External recycling: the sale of organizationproduced process waste to other companies that work with recycled materials. Internal recycling: the reuse of waste generated by internal enterprises, collection and reprocessing processes, thus leading to a reduction in raw material purchases and further reduced waste (Agan, 2013). At this point, the actions will be implemented effectively, based on previously identified indicators and objectives. SMEs need to use simple measurement methods due to technological and economic resource restrictions. Given this, accounting data are used to demonstrate how well the enterprise is functioning, and furthermore act as comparison parameters during and after the implementation. Performance verification is based on Equation 1 below: Eco-efficiency = Product or Service Value (1) Environmental Influence The proof is based on the suggested indicators and on improvements for the enterprise resulting from the previous steps.
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Goal setting
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Evaluating the production process
Increase managers’ awareness about the adoption of eco-efficient practices. Promote eco-efficient concepts in order to gain employees’ commitment. SMEs structures permit the improvement of rapport between employees and managers, which enhances their collective ability to compare views when pursuing development procedures, as observed issues are discussed at meetings. This assessment enables the delegation of appropriate responsibilities, in accordance with the employees’ abilities.
Reporting of eco-efficient implementation practices These two steps were performed together. The manager pledged to implement actions and instruct the MSE’s employees. For this purpose, meetings were held once a week at night, usually after work. Each employee agreed to support the company’s operations by paying attention to possible improvements. Initially, the staff regarded this program as having little relevance to them. Certain parts suppliers provided information on environmental issues and related advertisements that were posted on the walls of the MSE. Together with informal conversations and good customer feedback, these efforts helped to break down the employees’ resistance and encourage further efforts. As a result, the staff began to suggest improvements in the performance of related activities, primarily with respect to re-using materials and re-organizing space. The eco-efficiency indicators selected were water consumption, energy consumption, allocation of used papers and oil, and disposal of scrap batteries and parts. According to the manager, the selected items drove direct impacts and were more noticeable, and they also offered visible improvements in working conditions.
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Procedures for implementing eco-efficient practices
Implementation
Monitoring
The timely implementation of verified actions requires a greater commitment from managers and staff. These employees should be motivated. The adopted actions should be continuously monitored and adjusted for improvement seeking, together with compliance. They should be assessed with respect to the standards, objectives set, and the eco-efficiency ranges.
Taking measurements when quantifying processes required a significant amount of employee time, especially from the manager. Providing further services would result in difficulties. Similarly, the team also considered how to verify the assessment of the complex economic environment. This last point was analyzed by examining the accounts and amounts of waste generated. Comparisons were carried out after the changes were made to evaluate how well each process worked before and after the changes. According to the manager, implementation and monitoring began at the same time as discussions on implementing eco-efficiency practices. The steps were not followed exactly in sequence, and subsequent actions were performed as deemed appropriate.
Source: adapted from cleaner production methodology to eco-efficiency practice
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ACCEPTED MANUSCRIPT Table 4. Univariate Tests of Significance for water spending.
Effect Year Error
Univariate Tests of Significance for water spending Sigma-restricted parameterization Effective hypothesis decomposition SS Degr. of Freedom MS 54864 4 13716 9176 45 204
F 67.27
p 0.00
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Source: Authors (2015).
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ACCEPTED MANUSCRIPT Table 5. Effective hypothesis decomposition for water consumption Ano; LS Means Current effect: F(4, 45)=67,265, p=0,0000 Effective hypothesis decomposition Vertical bars denote 0,95 confidence intervals 320 300
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280
Gastos
S P 260 E N D I 240 n G
220
180 2008
2009
2010
2011
2012
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Ano Year
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ACCEPTED MANUSCRIPT Table 6. Tukey HSD test for water consumption Year 2008 {1} 2009 {2} 2010 {3} 2011 {4} 2012 {5}
Tukey HSD test; Variable: Spending. Marked differences are significant at p < 0.0500 {1} {2} {3} {4} {5} 4.07348E-06 2.36033E-13 2.37144E-13 2.3781E-13 4.07348E-06 7.06402E-09 4.01709E-08 5.61638E-08 0.985507921 0.972313499 2.36033E-13 7.06402E-09 0.985507921 0.9999777 2.37144E-13 4.01709E-08 0.972313499 0.9999777 2.3781E-13 5.61638E-08
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ACCEPTED MANUSCRIPT Table 7. Levene´s Test for Homogeneity of Variances for water consumption Levene´s Test for Homogeneity of Variances Effect: Year Degrees of freedom for all F´s: 4.45 MS Effect MS Error F Spending 978.9912 63.52529 15.41105
p 0.000000
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ACCEPTED MANUSCRIPT Table 8. Univariate Tests of Significance for energy spending Variable
Spending
T-tests; Grouping: Year (Plan 1 Rodar statistica) Group 1: 2008 Group 2: 2009 Mean 2008
Mean 2009
t-value
df
p
Valid N 2008
Valid N 2009
Std. Dev. 2008
Std. Dev. 2009
F-ratio Variances
P Variances
Levene F (1, df)
393,8810
307,6290
3,779154
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0,001374
10
10
5,760705
71,94271
155,9632
0,000000
57,49853
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT Table 9. Tukey HSD test for energy spending
2008 {1} 2009 {2} 2010 {3} 2011 {4} 2012 {5}
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Year
Tukey HSD test; Variable: Spending. Plan 1 in Rodar statistical Marked differences are significant at p < 0.05000 {1} {2} {3} {4} {5} M = 3983.88 M = 307.63 M = 194.10 M = 201.60 M = 203.04 0.000136 0.000134 0.000134 0.000134 0.000136 0.000134 0.000134 0.000134 0.985570 0.972371 0.000134 0.000134 0.985570 0.999980 0.000134 0.000134 0.872371 0.999980 0.000134 0.000134
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ACCEPTED MANUSCRIPT Table 10. Levene´s Test for Homogeneity of Variances for energy spending
Variable Spending
Levene Test of Homogeneity of Variances. Marked effects are significant at p < 0,05000 SS Effect df Effect MS Effect SS Error MS Error F p 28878,68 4 7219,669 45 132,3286 54,55866 0,0000000
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ACCEPTED MANUSCRIPT Table 11. Use of eco-efficiency measures in the MSE under study based on WBCSD parameters Parameters
Yes
Lowering number of product and service materials used.
x
Lowering power used.
x x
Support for recycling.
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Lowering dispersion of toxic materials.
No
x
Increase in sustainable use of natural resources. Increase in product durability.
x x
Increase in product and service level.
x
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Source: Authors (2015)
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ACCEPTED MANUSCRIPT 350
Water consumption spending, 2008 Water consumption spending, 2009 Water consumption spending, 2010 Water consumption spending, 2011 Water consumption spending, 2012
300 250 200 150 100 50
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0
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Figure 1
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450 400 350 300 250 200 150 100 50 0
Energy real, 2008 Energyexpenses expenses, in 2008 Energyexpenses expenses, in 2009 Energy real, 2009 Energyexpenses expenses, in 2010 Energy real, 2010
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Energyexpenses expenses, in 2011 Energy real, 2011 Energyexpenses expenses, in 2012 Energy real, 2012
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Year
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ACCEPTED MANUSCRIPT 80 70 60 50 40 30 20 10 0
Recycling materials sale value, 2009 Recycling materials sale value, 2010 Recycling materials sale value, 2011
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Recycling materials sale value, 2012
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Figure 3
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ACCEPTED MANUSCRIPT 90 80 70 60 50 40 30 20 10 0
Number of unused batteries sold, 2009 Number of unused batteries sold, 2010 Number of unused batteries sold, 2011
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Number of unused batteries sold, 2012
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Figure 4
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ACCEPTED MANUSCRIPT Unused batteries total value of sales in brazilian reais
2009
1 R$ 1.850.00 2012
2010
2 R$ 2.570.00
4 R$ 3.445.00
2011
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Figure 5
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3 R$ 3.405.00
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ACCEPTED MANUSCRIPT 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0%
Auto parts recycling sales
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Rectified auto parts
mar. to mar. a mar. a mar. a mar. a dec. dec. dec. dec. dec. 2008 2009 2010 2011 2012
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Figure 6
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ACCEPTED MANUSCRIPT • • • •
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•
Eco-efficient practices among micro-enterprises as environmental tool Was carried out qualitative action research followed by a statistical analysis Housekeeping practices were implemented. Eco-efficient practices could provide low- cost benefits for SMEs. Adopted practices delivered environmental and economic benefits.