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Sustainability Through Eco-Design: Shedding Light on the Adoption of the ISO 14006 Standard

The ISO 14006 ecodesign standard was created in 2011 with a view to complementing the successful ISO 14001 standard for company environmental management. Although there are a lot of works in literature on the subject that have analysed the adoption process for this last-mentioned standard, the former has not actually received so much attention. To try and make a contribution to special literature, the aim of this article is to carry out an exploratory analysis of how the ISO 14006 standard has been adopted and integrated within a series of Spanish companies that have been pioneers in doing so. After analysing the main motives that have led companies to adopt the ISO 14006 standard, the study then attempts to shed light on the impact of such adoption both on an operative level and in terms of company results. A series of conclusions are also gathered in this chapter that may be of interest both to companies and to other stakeholders.

El estándar ISO14006: Una herramienta que ayuda a mejorar la competitividad de los estudios de arquitectura

In this article, the process of adopting the eco-design standard ISO14006 and its influence on the results in the architecture firms sector have been analyzed. With these aims, following an introduction and a description of the eco-design standard ISO14006, its dissemination has been presented. About this aspect, it should be remarked the strong impact that this standards has among the architecture firms. Subsequently, the research methodology based on the study of nine cases is shown. The results have been crossed with the data obtained from interviews with consultants, auditors, organizations that act as driving forces and a member of the technical committee ISO/TC207 at different times in the course of the investigation. Motivations, challenges and results of the process of adoption and certification of ISO14006 by architec - ture firms are then analyzed. Among the major findings, it was found that the adoption of the standard ISO14006 can be a helpful tool in order to improve the competi - tiveness of the architecture firms. Finally, in the last chapter of the article, some interesting conclusions both for architecture firms and institutions, in general, are shown.

Innovation in Cost Management. A Comparison Between Time-Driven Activity-Based Costing (TDABC) and Value Stream Costing (VSC) in an Auto-Parts Factory

This paper deals with two new approaches to cost accounting: Time-Driven Activity-Based Costing (TDABC) and Value Stream Costing (VSC). First, the paper introduces both methods, focusing on TDABC. Next, we analyse the experience of an auto parts manufacturer who shifted from ABC to TDABC. Finally, we test how both methods work in a multiproduct/multi-process manufacturing environment adapted from reality, and we compare them. Although their aims are very different, they yield similar results.