A BUSINESS SCOREBOARD-BUILDING AID BASED ON LIFE-CYCLE THINKING Eric Rigaud, Bernard Sinclair-Desgagné CIRANO 2020, rue University, 25e étage Montréal, Québec, H3A 2A5 {Eric.Rigaud, Bernard.Sinclair-Desgagne}@cirano.qc.ca 1) Objectives definition The objective of the scoreboard are deducted from legislation, stakeholders environmental constraints and company self-objectives . 2) Ecological life cycle identification The ecological life cycle modeling process is founded on a “fractal-like” meta-model allowing the identification of each components, functions and relations. 3) Failures identification For each components of the life cycle model, failures which may have environmental impacts are identified by the mean of FMECA methodology. 4) Physical flux identification The Life Cycle Analysis Inventory process is applied in order to identify physical flux of each function of the ecological life cycle and of each failures associated. Scoreboard indicators Spatial aggregation 5) Ecological impacts evaluation The Life Cycle Analysis environmental impacts evaluation process is applied in order to estimate the global (climate change, ozone depletion, etc), regional (smog formation, acidification, etc.) and local (human toxicity, ecotoxicity) impacts of the ecological life cycle and of the occurrence of failures. Environmental costs Ecological impacts 6) Environmental costs evaluation Life cycle cost method is applied in order to evaluate environmental costs for each function and failures. Conventional direct costs, potentially hidden costs, future and contingent costs, internal intangible costs and societal costs are taken in account. Physical flux The objectives of the method is to integrate the ecological life cycle of products and it’s ecological, economical and risk dimensions in business scoreboard indicators identification process in order to help companies to integrate sustainable development in their strategies. Failures Raw material extraction Production Utilization Transport / Storage 8) Scoreboard indicators definition Indicators are deducted from the scoreboard objectives definition process and comparison criterions, representation modes and interpretation rules are founded on the ecological life cycle information. 7) Data aggregation Data are organized by the mean of aggregation processes relative to different spatial scales (global, regional and local). Failures mode Causes Consequences Effects Criticity End of life Recycling Incineration Storage The business scoreboard-building aid methodology main principles