%0 Journal Article %@ 2160-6552 %A Flachenecker, F %A Bleischwitz, R %A Rentschler, JE %D 2016 %F discovery:1530925 %J Journal of Environmental Economics and Policy %K Competitiveness, cost–benefit analysis, investments, material efficiency %N 2 %P 107-120 %T Investments in material efficiency: the introduction and application of a comprehensive cost–benefit framework %U https://discovery.ucl.ac.uk/id/eprint/1530925/ %V 6 %X Increasing material efficiency is considered to yield multiple economic and environmental benefits. This paper firstly introduces a comprehensive cost–benefit framework to systematically assess the viability of investments in material efficiency. The framework comprises several components by (1) comparing a business-as-usual scenario with a scenario of scaling up investments in material efficiency, (2) covering economic and environmental dimensions, and (3) considering direct and indirect effects. In a second step, we match the framework to existing evidence from the literature, followed by an application of the framework to a microeconomic investment project financed by a multilateral development bank. Our results suggest that material efficiency investments can yield positive net benefits, which typically increase when non-monetary dimensions are additionally taken into account. Overall, our analysis calls for a more comprehensive approach towards material efficiency investment appraisals, the internalisation of externalities, and further empirical research to better understand the implications of moving towards material efficient economies. %Z This is an Accepted Manuscript of an article published by Taylor & Francis in the Journal of Environmental Economics and Policy on 27 July 2016, available online: http://www.tandfonline.com/10.1080/21606544.2016.1211557.