Eco‑efficiency as Part of Sustainable Farm Development
2019
This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product life-cycle costs identification and assessment was presented (assumptions for the methodology of costing in terms of carbon footprint of production processes). A detailed analysis was performed of eco-costs which are not addressed in traditional enterprise accounts. Determining the eco-efficiency of agricultural production systems is consistent with the sustainable agricultural development concept and is a crucial aspect of CSR compliance in the agricultural sector. This is a conceptual paper and a starting point for further discussion and empirical studies.
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