ISO 14052:2017
Current
The latest, up-to-date edition.
Environmental management Material flow cost accounting Guidance for practical implementation in a supply chain
Hardcopy , PDF , PDF 3 Users , PDF 5 Users , PDF 9 Users
French, Spanish, Castilian, English
02-28-2017
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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 |
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