Applying Material Flow Accounting: Ecoauditing and Resource Management at the Kambium Furniture Workshop

The European Commission has established the Eco Management and Auditing Scheme (EMAS) to promote and institutionalize corporate environmental management and environmental audits. This article summarizes a study primarily concerned with the execution of an ecoaudit in a medium‐sized furniture enterprise according to the rules of EMAS. Material flow accounting was used to assess and analyze the “gate‐to‐gate” and “cradle‐to‐grave” environmental impacts related to the firm's products and activities. A resource management strategy was developed that permits the determination of methods for firm‐specific material flow management, product management, and ecological product design to improve environmental performance as seen from the vantage point of resource efficiency