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Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations
| 분야 | ISO/TC 207/SC 1 : Environmental management systems |
|---|---|
| 적용범위 | This document gives practical guidelines for the phased implementation of material flow cost accounting (MFCA) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance and material efficiency. The phased approach provides flexibility that allows organizations to develop their MFCA activities at their own pace, according to their own circumstances. The resulting information can act as a motivator for organizations to seek opportunities to simultaneously generate financial and environmental benefits by reducing material losses and energy consumption. This document is applicable to any organization, regardless of its level of development, the nature of its activities, or the location at which these activities occur. This document provides basic calculation procedures to analyse saving potentials by avoiding material losses. Detailed calculation procedures or information on techniques for improving material or energy efficiency are out of the scope of this document. |
| 국제분류(ICS)코드 | 13.020.20 : 환경경제학 |
| 페이지수 | 16 |
| Edition | 1 |
| No. | 표준번호 | 표준명 | 발행일 | 상태 |
|---|---|---|---|---|
| 1 | ISO 14053:2021 | Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations | 2021-02-16 | 표준 |
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