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يارب نيون ياــهراکهار H.K. Chan et al. / The British Accounting Review 46 (2014) 344e360 355
يــناخرچزاب و تــيري دم نيرتلااب يارا د )رگي د عبانم و يژر??نا ، داوم فرصم( EA ،يطيحم ت??سيز
1
يتعنص ياه دحاو ر د بآ ?صخشم ره يطيحم تسيز کسير نازيم ناوت يم ،نيا رب هولاع .تسا هبتر
witteveenandbos.com ) دينيبب ار 6 لک??ش( درک ليلحت تايح ?خرچ ياهزاف سا??سارب ار ي??بايزرا
26413997 :نارهترتف د درکلمع ريداقم رظن ر د فلتخم ي??طيحم ياه درکلمع هک يتروص ر د د??ه د يم نا??شن هک
يارب . دوب دنهاوخ ر??ترا دانعم ،تايح ?خرچ زا 2 و 1 يا??هزاف ، دنو??ش هتفرگ
زاف هب يرتشيب ياه شلات دياب ،لااب يطيحم تسيز رثا کي کسير شهاک
. دنوش ه دا د صاصتخا ي ديلوت ياه دنيارف يحارط و يزاس ه دامآ

)EA( يطيحم تسيز و )OP( ينامزاس درکلمع ياه صخاش ثحب
Fig. 5. Overall weightings of different performance assessments.
زبس لوصحم يحارط دوبهب
6. Discussion فلتخم درکلمع ياه يبايزرا يّلک نازوا -5 لکش
دنزاس يم صخ??شم ار يمهم ياه ه دو دحم 6و 5 ياه لک??ش هچرگا
6.1. Green product design improvement H.K. Chan et al. / The British Accounting Review 46 (2014) 344e360
356
تاعلاطا دناوت يم ي داهن??شيپ ل دم اما ، دننک هجوت اهنآ هب دياب ناحارط هک
Although Figs. 5 and 6 highlight important areas that designers should pay attention to, the proposed model can extract
356
H.K. Chan et al. / The British Accounting Review 46 (2014) 344e360
يطيحم تسيز کسير ريداقم )a(
more information than standard FAHP studies to identify improvement options, constituting a further contribution of this
ياه هنيزگ يياسانش يارب درا دناتسا FAHP تاعلاطم صوصخر د يرت??شيب
paper. This is vital as it enables reviewing individual criteria under critical life-cycle phase(s) so that the critical criteria with
higher environmental and organisational impacts can be identi?ed in the improvement process. With reference to the case in
دهاوخ هلاقم نيا ساسارب ه دنيآ يارب يياه داهنشيپ لماش هک دنک ا ديپ دوبهب
this paper, aggregating different environmental and organisational performance ratings with respect to the life-cycle
يطيحم تسيز کسير
assessment criteria (see Fig. 7) shows that LC 15 (PCB) and LC 12 (special type of plastic) are the two most important criteria
among all criteria throughout the product life-cycle. The straightforward improvement options are therefore to reduce the
زاف ر د ار لقتسم ياهرايعم يسررب ناکما اريز ،ت??سا ترورض کي نيا . دوب
PCB size and the use of special plastic. The reduced use of special plastic can decrease the cost and also ease the impact
generated by plastic processing (LC 25 ), which is another high performance impact criterion indicated in Fig. 7. Three design
راثآ اب ينارحب ياهرايعم هک يرو??ط هب دنک يم مهارف ينارحب تايح ???خرچ
improvement options are therefore proposed: Design 1 entails decreasing the use of special plastic by 20%, Design 2 entails
decreasing the PCB size by 20%; due to the technical limitation, both options cannot be achieved in one design. Design 3 is a
compromising solution that limits both changes to 10%. هعجارم اب . دنتسه يياسانش لباق ،دوبهب دنيارف ر د رتلااب يطيحم و ينامزاس
Furthermore, a design change with regard to a particular criterion also has a consequential effect on other criteria from an
environmental as well as an organisational perspective. This is because the assessments rely on the contribution of each indi-
يطيحم و ينامزاس درکلمع ري داقم عمج ،هلاقم نيا ر د هعلاطم دروم ?نومن هب
vidual criterion across the entire product life-cycle. For example, the reduction of special plastic itself helps reduce the cost and
eases the negative environmental impact. Such a reduction also has an effect on other criteria such as LC 25 (plastic processing),
ده د يم ناشن )7 لکش( تايح ?خرچ يبايزرا ياهرايعم اب طابترا ر د فلتخم
LC 51 (extent of recycling) and LC 52 (extent of reuse). It is thus essential to incorporate all environmental and organisational
assessment attributes with respect to every identi?ed life-cycle criterion to select the most appropriate improvement option
from among the alternatives. Using the FAHP method outlined in Section 4 (Step 1e4), the overall environmental and organ-
)کيت??سلاپ زا يا هژيو عون( LC و )يپاچ را دم هحفص :PCB( اي LC هک
لوصحم تايح ?خرچ ياهزاف
isational performance with respect to individual life-cycle criteria is shown in Fig. 8. As expected, Design 1 has the best per- 12 15
formance with respect to LC 12 and LC 25 . Design 2 tops the performance ranking with respect to LC 15 . The compromise option,
نياربانب . دنت??سه مهم رايعم 2 ،لوصحم تايح ?خرچ ياهرايعم نا??يم ر د
Design 3, produces better performance over the original design for LC 12 , LC 15 and LC 25 . Conversely, all three design options
ET ENERGY T DAY produce relatively lower performance against the original design in general assembly (LC 23 ) during the production phase. In
ينامزاس درکلمع )b(
شهاک ار هژيو کيتسلاپ دربراک و PCB ?زا دنا ،ميقت??سم دوبهب ياه هنيزگ
addition, the design changes also affect other criteria such as LC 51 , LC 52 , and LC 53 in the end-of-life phase. However, the differ-
Iran Energy News Agancy ences are not signi?cant enough to be re?ected in Fig. 8 as the weights of these criteria have very low importance (see Table 5).
To select the most suitable design option, the environmental and organisational performance ratings and the integrated
و هنيزه شهاک هب رجنم دناوت يم هژيو کيت??سلاپ دربراک شهاک . دنه د يم
importance weights for individual criteria are aggregated to calculate the overall environmental performance rating for each
design option. The results are illustrated in Fig. 9, where Design 3 has the highest score and should therefore be selected from
ينامزاس درکلمع
the alternative options. کيتسلاپ قيرزت نوچمه يياه دنيارف زا ه دمآ دوجو هب رثا شهاک نينچمه
6.2. Managerial implications ر د و دور يم رامش هب رگي د يلااب درکلمع رثا رايعم کي هک دوش )LC ( دوش
25
The above results demonstrate that our proposed model provides a shortcut for companies to screen out poor design .تسا ه دش صخشم زين 7 لکش
options from an EMA perspective. Both ?nancial and environmental criteria can be included in the model. The life cycle : دنوش يم داهنشيپ يحارط دوبهب يارب هنيزگ 3 نياربانب
.تسا دصر د20 ?زا دنا هب هژيو کيتسلاپ زا ه دافتسا شهاک مزلتسم ،1 حرط *
هتبلا ؛ت??سا يپاچ ياهرا دم ?زا دنا ي دصر د20 شهاک مزلت??سم ،2 حرط *
Fig. 6. Assessment attributes with respect to the life-cycle phases (a) Environmental risk ratings (b) Organisational Performance.
لوصحم تايح ?خرچ ياهزاف
Fig. 6. Assessment attributes with respect to the life-cycle phases (a) Environmental risk ratings (b) Organisational Performance. . دروآ تس د هب حرط کي ر د ناوت يمن ار هنيزگ 2 ره ،ينف تي دو دحم ليل د هب
of products is shorter than ever before, especially electronic products, and the time to make new product development
نازيم و تايح ?خرچ ياهزاف اب طبترم يبايزرا صخاش -6 لکش design op-
decisions is thus also reduced. It is virtually impossible to undertake full environmental assessments for all . دنک يم دو دحم دصر د10 ات ار رييغت 2 ره هک تسا يقفاوت ّ لح هار کي ،3 حرط *
of products is shorter than ever before, especially electronic products, and the time to make new product development
tions, in addition to the fact that ?nancial factors should also be taken into account. Therefore, a fast screening method
)b( ينامزاس درکلمع و )a( يطيحم تسيز کسير design op-
decisions is thus also reduced. It is virtually impossible to undertake full environmental assessments for all
helps minimise the efforts of conducting a full LCA for all design options. To be noted is that it is certainly not our
tions, in addition to the fact that ?nancial factors should also be taken into account. Therefore, a fast screening method يارا د زين صخشم رايعم کي اب طبترم يحارط رييغت کي ،نيا رب هولاع
intention to undermine the usefulness of LCA but to advocate an innovative approach that combines the proposed model
helps minimise the efforts of conducting a full LCA for all design options. To be noted is that it is certainly not our
with LCA.
intention to undermine the usefulness of LCA but to advocate an innovative approach that combines the proposed model
A further implication of the results relates to supply chain management. Although the case is product-speci?c, it is likely
with LCA.
that similar results can be found in other products where material selection is a big, if not the biggest, concern. Environmental
A further implication of the results relates to supply chain management. Although the case is product-speci?c,
درکلمع يبايزرا يارب )يعطق( هدش يزاف يد شزرا و نزو يزاف هبتر -11 لو دج it is likely
purchasing is very important and in?uences the contributions of organisations to the environment (Zsidisin & Siferd, 2001). LC 11 اب طبترم يطيحم تسيز يبايزرا ياه هصخشم يارب يزاف کسير ي دنب هبتر -9 لو دج
that similar results can be found in other products where material selection is a big, if not the biggest, concern. Environmental
Chiou, Chan, Lettice, and Chung (2011) examine how greening the supplier can enhance product and process innovation,
purchasing is very important and in?uences the contributions of organisations to the environment (Zsidisin & Siferd, 2001).
which in turn positively affects ?rm performance, and hence the need to consider green supply chain management
LC 11 ياه يگژيو هب هجوت اب توافتم ينامزاس and other
Chiou, Chan, Lettice, and Chung (2011) examine how greening the
supply chain aspects such as remanufacturing (Wang & Chan, 2013). supplier can enhance product and process innovation, LEA MEA UEA
which in turn positively affects ?rm performance, and hence the need to consider green supply chain management and other i i i
LOP
MOP
supply chain aspects such as remanufacturing (Wang & Chan, 2013). UOP 11 COA EA 0.212 0.404 0.690
11
11
OP 0.001 0.004 0.015 0.007 1
1 EA 0.087 0.134 0.216
2
OP 2 0.004 0.015 0.061 0.026 EA 0.132 0.212 0.353
3
OP 0.006 0.023 0.087 0.039
3 EA 4 0.065 0.102 0.171
OP 0.001 0.004 0.015 0.007 EA 0.092 0.148 0.271
4 5
LC 11 اب طبترم ينامزاس درکلمع ياه هصخشم يارب يبيکرت يجوز ?سياقم سيرتام -10 لو دج
OP OP OP OP )LOP , MOP , UOP(
1 2 3 4 i i i
OP )1, 1, 1( )020, 0.25, 0.33( )0.17, 0.20, 0.25( )1, 1, 1( )0.065, 0.089, 0.129(
1
OP )3, 4, 5( )1, 1, 1( )0.33, 0.50, 1( )3, 4, 5( )0.201, 0.318, 0.536(
2
OP )4, 5, 6( )1, 2, 3( )1, 1, 1( )4, 5, 6( )0.306, 0.503, 0.773(
3
OP )1, 1, 1( )020, 0.25, 0.33( )0.17 0.20, 0.25( )1, 1, 1( )0.065, 0.089, 0.129(
4
89
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