Journal of Environmental Accounting and Management
Emergy and Form: Accounting Principles for Recycle Pathways
Journal of Environmental Accounting and Management 3(3) (2015) 259--274 | DOI:10.5890/JEAM.2015.09.005
Mark T. Brown†
Environmental Engineering Sciences, University of Florida, 1953 Museum Road, Gainesville, FL 32611, USA
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Abstract
A brief exploration of the concept of information is undertaken to parse
the different meanings and measures. We agree with Odum (1996) that
information might best be expressed as complexity and posit that the
shape or form of an object is a type of information and with increasing
complexity of form there is a corresponding increase in emergy required
to make it. We also agree with Odum that an increase in concentration of
a material increases its emergy per mass (i.e. its UEV) and a decrease in
concentration as when a material is dispersed requires a decrease in the
emergy stored.
We present new thoughts related to the emergy in form as distinct from
the emergy of the materials that make up the form. We suggest that the
emergy of form is lost when the form is consumed, but the emergy of the
substance is maintained. We define recycle pathways in such a way as to
clarify emergy accounting for products and by-products.
These considerations are important when evaluating “circular economies”
where products and by-products are recycled once their useful life is finished.
This proposed method of dealing with recycled material is a refinement
of the emergy accounting procedure.
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