Eco‑efficiency as Part of Sustainable Farm Development
Eco‑efficiency as Part of Sustainable Farm Development

Summary/Abstract: This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analysing the eco‑efficiency of agriculture. To use the descriptive and analytic method, the issue of product life‑cycle costs identification and assessment was presented (assumptions for the methodology of costing in terms of impacts characterising the emissivity of production processes). A detailed analysis was performed of eco‑costs which are not addressed in traditional enterprise accounts. Determining the eco‑efficiency of agricultural production systems is consistent with the sustainable agricultural development concept and is a crucial aspect of CSR compliance in the agricultural sector. This is a conceptual paper and a starting point for further discussion and empirical studies.

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