Aktívna norma | Vydaná: 16.02.2021

ISO 14053:2021

Environmental management — Material flow cost accounting — Guidance for phased implementation in organizations
(Management environnemental — Comptabilité des flux matieres — Recommandations pour la mise en application par phases dans les organisations)

Dostupné jazyky: Anglicky

Dostupné prevedenie: Elektronické PDF, Tlačené

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Podrobné informácie

Označenie: ISO 14053:2021

Dátum vydania: 16.02.2021

Stránok: 16

Krajina: Medzinárodná technická norma

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Anotácia

Description / Abstract: 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.

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