ISO INTERNATIONAL STANDARD 14052 First edition 2017-03 Environmental management - Material flow cost accounting Guidance for practical implementation in a supply chain Managementenvironnemental-Comptabilitedes flux matieres Lignes directrices pour la mise en application pratique dans une chaine d'approvisionnement Reference number IS014052:2017(E) so International Organization for Standardization @IS0 2017 HEJIANG INST OF STANDARDIZATION C1 5956617 ed without license from IHS IS0 14052:2017(E) COPYRIGHTPROTECTEDDOCUMENT IS0 2017, Published in Switzerland All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISO's member body in the country of the requester. ISO copyright office Ch. de Blandonnet 8 . CP 401 CH-1214 Vernier, Geneva, Switzerland Tel. +41 22 749 01 11 Fax+412274909 47 [email protected] www.iso.org Intenationai br PrganizationforStandardization icensee-ZHEJIANG INST OF STANDARDIZRoISQ s1.7 - All rights reserved Not for Resale, 2017/5/11 02:00:39 etworking permitted without license from IHS IS0 14052:2017(E) Contents Page Foreword ..iv Introduction. ..V 1 Scope. .1 2 Normative references ..1 3 Terms and definitions ..1 4 Material and energy efficiency in a supply chain .2 4.1 Roles of an initiating organization in a supply chain. .2 4.2 Generation of material losses from the viewpoint of a supply chain .2 4.3 Cumulative material losses in a supply chain. .3 5 Principles for successful application of MFCA in a supply chain .3 5.1 .3 Commitment 5.2 Trust. .3 5.3 Collaboration .3 5.4 Shared benefit .3 6 Information-sharing on MFCA analysis. .4 6.1 General .4 6.2 Sharing of process-related information on material flow 4 6.3 Sharing of physical information on material flow ..4 6.4 Sharing of quantified information on environmental impacts .4 6.5 Sharing of monetary information .4 7 Steps for the implementation of MFCA in a supply chain. 2, 7.1 General .4 7.2 Preliminary identification by the initiating organization of material losses caused by suppliers or customers. .5 7.3 Identification and agreement on opportunities for collaboration ..5 7.4 Selection of target for MFCA implementation. .6: 7.5 Agreement on scope of MFCA analysis. .6 7.6 EstablishmentofjointMFCAteam .6 7.7 Agreement on type of information-sharing .6 7.8 MFCA review and/or information-sharing ..6 7.9 Identification of options for reduction in material and energy use .6 7.10 Agreement on action plan .6 7.11 Implementation of planned actions. .7 7.12 Monitoring progress .7 7.13 Review of the results and amending the action plan 7 8 Further use of MFCA information in a supply chain Annex A (informative) Case example: Supply-chain MFCA project related to the production of compressor piston parts for automobile air conditioners .8 Annex B (informative) Information-sharing for MFCA in the supply chain ..12 Bibliography ..13 iii ZHEJIANG INST OF STANDARDIZATION C1 5956617