This paper presents a conceptual development of sustainability evaluation, through an exergy-based indicator, by using the new concept of the Thermoeconomic Environment (TEE). The exergy-based accounting methods here considered as a background are Extended Exergy Accounting (EEA), which can be used to quantify the exergy cost of externalities like labor, monetary inputs, and pollutants, and Cumulative Exergy Consumption (CExC), which can be used to quantify the consumption of primary resources embodied in a final product or service. The new concept of bioresource stock replacement cost is presented, highlighting how the framework of the TEE offers an option for evaluating the exergy cost of products of biological systems. This sustainability indicator is defined based on the exergy cost of all resources directly and indirectly consumed by the system, the equivalent exergy cost of all externalities implied in the production process and the exergy cost of the final product.
