Environmental management Material flow cost accounting Guidance for practical implementation in a supply chain

Available format(s)

Hardcopy , PDF , PDF 3 Users , PDF 5 Users , PDF 9 Users

Language(s)

French, Spanish, Castilian, English

Published date

28-02-2017

Publisher

International Organization for Standardization

ISO 14052:2017 provides guidance for the practical implementation of material flow cost accounting (MFCA) in a supply chain. MFCA fundamentally traces the flows and stocks of materials within an organization, quantifies these material flows in physical units (e.g. mass, volume) and evaluates the costs associated with material flows and energy uses. MFCA is applicable to any organization that uses materials and energy, regardless of its products, services, size, structure, location, and existing management and accounting systems. In principle, MFCA can be applied as an environmental management accounting tool in the supply chain, both upstream and downstream, and can help to develop an integrated approach for improving material and energy efficiency in the supply chain.

ISO 14052:2017 is based on the principles and general framework for MFCA described in ISO 14051.

The MFCA framework presented in this document includes scenarios for improving material and energy efficiency in a supply chain, principles for successful application of MFCA in a supply chain, information sharing, and practical steps for the implementation of MFCA in a supply chain.

DevelopmentNote	Supersedes ISO/DIS 14052. (03/2017)
DocumentType	Standard
Pages	15
PublisherName	International Organization for Standardization
Status	Current

Standards	Relationship
UNI EN ISO 14052 : 2018	Identical
EN ISO 14052 : 2018	Identical
I.S. EN ISO 14052:2018	Identical
NS-EN ISO 14052 : 2018	Identical
NF EN ISO 14052 : 2018	Identical
UNE-EN ISO 14052:2019	Identical
BS ISO 14052 : 2017	Identical
ÖNORM EN ISO 14052: 2019 04 15	Identical
SS-EN ISO 14052:2018	Identical
SN EN ISO 14052:2019	Identical
BS EN ISO 14052:2018	Identical
PN-EN ISO 14052 : 2019	Identical
NEN ISO 14052 : 2017	Identical
NEN-EN-ISO 14052:2018 en	Identical
DIN EN ISO 14052:2018-12	Identical

ISO/TS 14067:2013	Greenhouse gases Carbon footprint of products Requirements and guidelines for quantification and communication
ISO 14064-1:2006	Greenhouse gases Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals
ISO 26000:2010	Guidance on social responsibility
ISO 14046:2014	Environmental management Water footprint Principles, requirements and guidelines
ISO 14044:2006	Environmental management Life cycle assessment Requirements and guidelines
ISO 14064-3:2006	Greenhouse gases Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
ISO 14040:2006	Environmental management Life cycle assessment Principles and framework
ISO 14064-2:2006	Greenhouse gases Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements
ISO 14050:2009	Environmental management Vocabulary
ISO 14051:2011	Environmental management — Material flow cost accounting — General framework