ISO 14052:2017 PDF

Scope: This document 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. This document 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.

ISO 14052:2017 Referenced Document

ISO 14040:2006 Environmental management - Life cycle assessment - Principles and framework
ISO 14044:2006 Environmental management - Life cycle assessment - Requirements and guidelines
ISO 14046:2014 Environmental management - Water footprint - Principles, requirements and guidelines
ISO 14050:2009 Environmental management - Vocabulary
ISO 14051:2011 Environmental management - Material flow cost accounting - General framework
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 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 14064-3:2006 Greenhouse gases - Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
ISO 26000:2010 Guidance on social responsibility
ISO/TS 14067:2013 Greenhouse gases - Carbon footprint of products - Requirements and guidelines for quantification and communication

2017 ISO 14052:2017 Environmental management - Material flow cost accounting - Guidance for practical implementation in a supply chain