60.60 Standard published Feb 16, 2021
ISO
ISO/TC 207/SC 1 Environmental management systems
International Standard
13.020.20 Environmental economics. Sustainability
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.
PUBLISHED
ISO 14053:2021
60.60
Standard published
Feb 16, 2021