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• Material flows and stocks of a service company from Debrecen

  313-321

  Piroska Harazin

  Gréta Judit Dezső

  Andrea Karcagi-Kováts

  Views:

  239

  Over the past 25 years, many renowned scientists from a number of research institutes have developed a new research method, a new family of methodologies which is the MFA (Material Flow Analysis). The importance of MFA is given by the extent of excited material flows created by mankind. The basis of MFA's growing success is a radically new, interdisciplinary vision that requires collaboration between the natural and social sciences (ecology, thermodynamics, and economics), not only as an effective tool for examining material efficiency of production and environmental pressures, as well as the security of supply of the strategic material requirements of the system under investigation. In our article, we conduct an enterprise level analysis of the input and output side material flows and materials of a service company in Debrecen for 2018 using the MFA method. MFA indicators capture environmental pressures in a natural dimension, that is, in terms of mass, energy, or land, respectively, in terms of kilograms or tons, of the company's raw materials and their changes, or material inputs.

• Indicators of environmental performance evaluation – theory and corporate case study

  224-231

  Rita Péterné Baranyi

  Piroska Harazin

  Views:

  703

  In the last decades there was a change in the field of corporate performance evaluation. Performance management systems, indicator-based systems and new, intellectual capital-based evaluation systems have appeared. Finally new, wide range of corporate evaluating methods was born in theory and in practice too. It is also important to mention, that in a life of organizations there is an improvement in the activity in connection with sustainable development, and also in the usage of methods connecting to sustainable development. Therefore the evaluation in the dimensions of sustainability – in a case of environmental performance evaluation, or evaluation of corporate social responsibility – became more and more emphasised. We concentrate on the theory and practice of environmental performance evaluation. Summarize – based on definitions – the concept of environmental performance evaluation. We concentrate on peculiarities of environmental performance indicators – based on international standards and literature review; and also mention the characteristics of indicator systems. Based on theory, the practice is also important. Therefore we present a case study of a multinational company.