Search

The management of solid residues has, in recent decades, been a source of concern for public administrators the world over. Experiments in the sustainable use of such residues are highly relevant in social and environmental terms, stimulating widespread interest and debate, with considerable research going into sustainability projects. In many areas, however, adequate public funding for sustainable-use projects is hard to come by. One of the major reasons for this is that public authorities, particularly in times of financial constraints, are reluctant to invest in undertakings in which the economic returns are difficult to quantify. Official scrutiny of the expenditures of public authorities is also normally heavily influenced by cost-benefit analyses. The specific objective of this article is to show that putting solid domestic residue (household solid waste) to sustainable use is capable of generating economic returns, as well as environmental benefits for society as a whole. These economic returns can be set out in financial statements, which may, in turn, be used to justify expenditures by public authorities on sustainable-use projects and as a basis for further investment in such incentives. We drew on the findings of existing research into sustainable use, undertaken by the Municipal Urban Cleaning Company in the city of Rio de Janeiro, Brazil, to establish a conceptual framework for setting out the economic results of the collection of household solid waste. [ABSTRACT FROM AUTHOR]

Abstract: The Urban Cleaning Company of the City of Rio de Janeiro – COMLURB launched the Recycling Separation Center Project (Projeto Central de Separação de Recicláveis or CSR) in 2003. The objectives of the project were the adequate disposal of solid urban waste as well as the generation of employment and income. The COMLURB Project had economic, environmental and social facets, and the researchers sought to establish whether COMLURB had prepared reports that would enable evaluation of the investment made and the results obtained. In particular, the researchers sought to establish whether COMLURB financial statements set out the results of actions inherent to the CSR. We concluded from our analysis of the Project that the three elements of sustainability (social, environmental and economic), despite being fully present, were not adequately demonstrated. This study therefore proposes a model report with a view to enabling various information users to evaluate the results of the CSR Project. [Copyright &y& Elsevier]