www.pwc.co.za
Making the best
decision
Marginal Abatement
Cost Curves
Sustainability and
Integrated Reporting:
Saftey, Health and
Environment
Advisory
Marginal Abatement Cost Curves (MACC) will save you money while
decreasing your risk by limiting dependency on natural resources.
The current situation
The combination of increased production costs,
natural resource pressures, the need for monitoring
and reporting on key performance indicators (KPIs)
and climate change are providing new challenges for
management. Strategic decision-making tools are now
required by companies to reduce risk by identifying
and evaluating projects that improve performance and
climate related goals.
Introducing MACC
Marginal Abatement Cost Curve (MACC) is a strategic
decision-making tool used to identify, prioritise and
quantify abatement opportunities in any measurable
health, safety and environmental indicator. MACC
will investigate the cost of implementation and
the potential to reduce energy consumption, water
consumption and greenhouse gases emissions (GHGs)
etc. Various projects at conceptual level are evaluated
in terms of their technical and economic impacts.
Abatement projects with the largest cost savings
together with the largest technical benefit would
generally be the projects to receive preference. A MACC
analysis can therefore help your company to identify
the most cost effective way to reduce things such as
energy consumption, water consumption and GHG.
MACC can also be applied to occupational health and
safety requirements or any other relevant parameter/
material risk for which a quantified target is set.
MACC works for you by:
• decreasing the costs of new projects and existing
operations
• encouraging strategic alignment to existing capital
evaluation and allocation processes
• supporting decision-making to manage health,
safety and environmental performance on projects
• achieving efficiencies in production processes that
reduce the operational impacts (water, energy,
GHG or others) while decreasing reliance on
natural resources, and
• embedding a culture of financially-driven health,
safety and environmental projects, which have
traditionally been developed outside of normal
business planning and capital allocation processes
• managing the risks associated with business-asusual health, safety and environmental indicators.
Contact
For more information, please contact:
Alison Ramsden
Kate Bezuidenhout
Director
+ 27 (11) 797 4658
[email protected]
Consultant
+27 (11) 797 5309
[email protected]
Andre Goosen
Alba Brandt
Senior Manager
+ 27 (11) 797 4979
+ 27 (72) 565 0049
[email protected]
Senior Manager – Western Cape
+27 (21) 529 2246
[email protected]