In the world today, more and more businesses are starting to adapt and recognize the environmental impacts in producing a product. Ecoefficiency is a concept that suggests organizations can produce more goods and services while reducing negative environmental impacts, resources, and costs both to the company and the society. Product take-back and remanufacturing is one such way to reap the benefits of ecoefficiency. One such industry that utilizes product take-back and remanufacturing is the scrap tire industry wherein used tires are recycled and transformed to other products. This industry offers advantages as well as disadvantages, and involves government agencies and associations in its operations. Within this industry, Goodyear Corporation plays a vital role in strategic-based responsibility accounting system.
             Scrap-tires account for about 1.8 percent of solid wastes generated annually in the United States. More than 273 million tires of all types weighing nearly 3.5 million tons are scrapped annually and approximately 300 million are stockpiled . Scrap-tires come from used tires and undergo shredding and crumbing processes to be converted to other products. With an estimated 208 million vehicles on US roads, passenger vehicles accounts for 84 percent of tires scrapped in a year, while trucks and other off-road vehicles contribute 16 percent. The market for scrap-tires has grown over the past decade and competitive, environmentally conscious scrap-tire markets are in operation throughout the United States. In fact, during the year 2000, scrap–tire management systems have captured more than 71 percent of the scrap-tires generated in the United States, exceeding the recovery rates of office paper at 62.5 percent, glass at 50 percent, and aluminum cans at 35 percent .
             Recycling Advantage With the high percentage of scrap-tires being recycled into other products, the industry offers many benefits not onl...