Application of Environmental Cost Accounting to Reduce Emissions and Health Impact in the Greater ABC Region, Brazil
Abstract
:1. Introduction
1.1. Environmental Cost Accounting Theory
1.2. Effects of Air Pollution on Human Health
1.3. Panorama over the Greater ABC Region
2. Materials and Methods
2.1. Biodiesel Production
2.2. Data Acquisition on Hospitalization and Gaseous Emissions
2.3. Environmental Cost Accounting Strategies
3. Results and Discussion
3.1. Effects of Polluting Gases on Human Health and Healthcare Costs
3.2. Environmental Cost Accounting Analysis
4. Conclusions
Author Contributions
Funding
Data Availability Statement
Conflicts of Interest
References
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City | Diadema | Mauá | Santo André | São Bernardo | São Caetano | |||||
---|---|---|---|---|---|---|---|---|---|---|
Year | Hosp | Cost (US$) | Hosp | Cost (US$) | Hosp | Cost (US$) | Hosp | Cost (US$) | Hosp | Cost (US$) |
2017 | 3001 | 540,040.53 | 1020 | 270,234.7 | 2874 | 639,620.3 | 2918 | 924,030.64 | 912 | 285,135.7 |
2018 | 2891 | 600,787.65 | 1059 | 262,271.6 | 2552 | 675,723.8 | 2707 | 825,452.36 | 884 | 213,340.8 |
2019 | 3234 | 599,250.8 | 856 | 227,507.1 | 2871 | 691,335.7 | 2666 | 775,230.46 | 935 | 243,045.1 |
2020 | 2413 | 427,723.81 | 543 | 198,671.3 | 2827 | 101,2378 | 2546 | 992,826.92 | 526 | 157,045.9 |
2021 | 1761 | 324,764.92 | 483 | 133,184.9 | 3247 | 656,011.6 | 2590 | 1,000,456.5 | 889 | 256,716.1 |
2022 | 2896 | 681,604.35 | 514 | 186,569.1 | 4995 | 1,368,252 | 2582 | 1,127,338.1 | 1669 | 461,195.8 |
Average | 2699 | 529,028.68 | 746 | 213,073.1 | 3228 | 840,553.5 | 2668 | 940,889.17 | 969 | 269,413.2 |
Total | 16,196 | 317,4172.1 | 4475 | 127,8439 | 19,366 | 5,043,321 | 16,009 | 5,645,335 | 5815 | 1,616,479 |
Greater ABC hospitalization | Greater ABC total cost | |||||||||
Average | 10,310 | Total | 61,861 | Average | 2,792,956 | Total | 16,757,746 |
City | Pearson for Santo André | Pearson for São Bernardo | Pearson for São Caetano | ||||||
---|---|---|---|---|---|---|---|---|---|
Year | MP10 | MP2.5 | O3 | MP10 | MP2.5 | O3 | MP10 | MP2.5 | O3 |
2017 | 0.7 | - | −0.6 | 0.7 | 0.6 | −0.4 | 0.1 | - | 1.0 |
2018 | 0.1 | - | 0.1 | −0.9 | 0.7 | −0.4 | 0.6 | 0.5 | −0.6 |
2019 | 0.6 | - | −0.2 | 0.7 | 0.4 | −0.5 | 0.5 | 0.6 | 0.9 |
2020 | 0.3 | −0.4 | 0.4 | −0.3 | −0.6 | 0.4 | 0.6 | 0.4 | −0.3 |
2021 | 0.3 | −0.4 | 0.4 | −0.4 | 0.6 | −0.2 | 0.9 | 0.4 | 0.4 |
2022 | 0.5 | 0.3 | 0.3 | 0.7 | 0.6 | 0.1 | 0.2 | 0.0 | 0.7 |
City | Pearson for Mauá | Pearson for Diadema | Pearson for the Greater ABC region | ||||||
2017 | 0.2 | - | −0.2 | 0.5 | - | −0.6 | 0.7 | 0.7 | −0.8 |
2018 | −0.7 | - | −0.7 | −0.2 | - | −0.2 | −0.6 | 0.8 | −0.5 |
2019 | −0.3 | - | 0.3 | 0.9 | - | −0.5 | 0.8 | 0.7 | −0.5 |
2020 | 0.2 | −0.4 | 0.7 | −0.1 | 0.0 | 0.1 | 0.8 | 0.4 | 0.9 |
2021 | 0.9 | 0.6 | −0.3 | −0.6 | 0.4 | 0.8 | 0.1 | 0.6 | −0.5 |
2022 | 0.3 | −0.2 | −0.2 | 0.2 | −0.4 | −0.1 | 0.4 | −0.4 | 0.8 |
Source | Yield (%) | Density (g/mL) | Acid Value (g/100 g) | Moisture (g/100 g) | Flash Point (°C) | Viscosity (mm2/s) |
---|---|---|---|---|---|---|
Biodiesel | 94.13 ± 4.57 | 0.8803 ± 0.0512 | 0.3219 ± 0.2134 | 0.021 ± 0.003 | 50.0 ± 0.3 | 4.0 ± 0.5 |
ANP | - | 0.875–0.900 | <0.8 | <0.5 | >38 | 3.0–6.0 |
Description | Quantity (unit/year) | Unit Cost (US$) | Total Cost (US$/year) |
---|---|---|---|
Investment | 1 | 1,000,000.00 | 109,875.30 |
Plant depreciation | 1/12 * | 800,000.00 | 66,666.67 |
Maintenance (%) | 0.04 | 6666.67 | 2666.67 |
Anhydride Ethanol (m3) | 5072.64 | 587.52 | 2,980,277.02 |
Wages and fees | 267.13 * | 1000.00 | 2,667,133.20 |
Tributes | 0.18 on revenue | 4,936,080.42 | |
Annual total cost (US$) | 8,362,699.32 |
Description | Quantity (unit/year) | Price (US$) | * Unit Revenue (US$/year) |
---|---|---|---|
Biodiesel, m3 | 30,435.84 | 899.51 | 27,377,216.71 |
Glycerine, kg | 2809.63 | 14.00 | 39,334.84 |
Carbon credit, tCO2 | 67.2632 | 90.95 | 6117.45 |
Total revenue | 27,422,669.00 | ||
Profit from biodiesel, US$/year | 19,059,969.69 | ||
Saving from public health, US$/year * | 837,887.32 |
Description | Value |
---|---|
Net present value, NPV (US$) | 172,469,032.88 |
Internal return rate, IRR (%) | 1906 |
Rate of return on investment, ROI (%) | 17,247 |
Payback (months) | 0.63 |
Field | Environmental | Social | Economic |
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Stage 1 Unsustainable |
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Stage 2 First actions |
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Stage 3 Sustainable |
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Stage 4 Fully Sustainable |
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Santana, J.C.C.; Miranda, A.C.; Hygino, B.S.; Souza, L.S.; Tambourgi, E.B.; Gamarra, F.M.C.; Berssaneti, F.T.; Ho, L.L. Application of Environmental Cost Accounting to Reduce Emissions and Health Impact in the Greater ABC Region, Brazil. Fuels 2025, 6, 5. https://doi.org/10.3390/fuels6010005
Santana JCC, Miranda AC, Hygino BS, Souza LS, Tambourgi EB, Gamarra FMC, Berssaneti FT, Ho LL. Application of Environmental Cost Accounting to Reduce Emissions and Health Impact in the Greater ABC Region, Brazil. Fuels. 2025; 6(1):5. https://doi.org/10.3390/fuels6010005
Chicago/Turabian StyleSantana, José Carlos Curvelo, Amanda Carvalho Miranda, Beatriz S. Hygino, Luane S. Souza, Elias Basile Tambourgi, Félix Martin Carbajal Gamarra, Fernando Tobal Berssaneti, and Linda Lee Ho. 2025. "Application of Environmental Cost Accounting to Reduce Emissions and Health Impact in the Greater ABC Region, Brazil" Fuels 6, no. 1: 5. https://doi.org/10.3390/fuels6010005
APA StyleSantana, J. C. C., Miranda, A. C., Hygino, B. S., Souza, L. S., Tambourgi, E. B., Gamarra, F. M. C., Berssaneti, F. T., & Ho, L. L. (2025). Application of Environmental Cost Accounting to Reduce Emissions and Health Impact in the Greater ABC Region, Brazil. Fuels, 6(1), 5. https://doi.org/10.3390/fuels6010005