ISO/TC 207 - Environmental management

This document specifies requirements for mutual recognition arrangements (MRAs) and gives guidance on how to initiate developments on MRAs between environmental product declaration (EPD) and footprint communication programme operators. It addresses administrative and operational duties, through evaluation of such programmes, and how to externally communicate the results of the cooperation as well as plans for future related activities. This document is primarily applicable to MRAs but can also be a basis for bilateral agreements.

This document provides regional case studies of good practices in land management to prevent or minimize land degradation and desertification in support of ISO 14055-1:2017. The case studies are presented to facilitate the application of ISO 14055-1 across a wide of range of geographical and local conditions. NOTE The cases studies are presented as different ways of applying good practice and do not preclude alternative ways of applying good practices in accordance with ISO 14055-1.

This document establishes principles, specifies requirements and gives guidelines: for designating as “green” loans which finance eligible projects, assets and supporting expenditures; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on the environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable to lenders.

This document establishes principles, specifies requirements and gives guidelines: for designating bonds which finance eligible projects, assets and supporting expenditures as “green”; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on their environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any issuer of bonds.

This document specifies requirements for verification bodies performing verification of claims of conformity to ISO 14030-1 or ISO 14030-2 and to ISO 14030-3 or a suitable substitute taxonomy. Conformity to the requirements of this document is mandatory for the verification of statements made by green debt issuers, borrowers and lenders that claim that their products conform to the ISO 14030 series. This document specifies requirements for the validation of claims of eligibility made in conformity to ISO 14030-1:2021, 5.4, ISO 14030-2:2021, 6.3, and ISO 14030-2:2021, 7.3. This document also establishes requirements for the optional use of third-party marks of conformity.

This document specifies principles and requirements for the determination of greenhouse gas (GHG) emissions from sector-specific sources such as from steel and iron, cement, aluminium, lime and ferroalloy-producing industries. This document specifies definitions and requirements valid to the sector-specific parts of ISO 19694 series. It provides common methodological issues and defines the details for applying the requirements for the harmonized methods, which include: measuring, testing and quantifying methods for GHG emissions of the above-mentioned sector-specific sources in the cited standards; assessing the level of GHG emissions performance of production processes over time at production sites; establishing and providing reliable, accurate and quality information for reporting and verification purposes. The application of this document to the other sector-specific standards in the ISO 19694 series ensures accuracy, precision and reproducibility of the obtained results. For this reason, it is a generic standard.

This document specifies a general framework, including principles, requirements and guidance for assessing, measuring, monitoring and reporting on investments and financing activities in relation to climate change and the transition into a low-carbon economy. The assessment includes the following items: — the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals; — the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience); — the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change. To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to: — set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees; — determine low-carbon transition and adaptation trajectories of investees; — document the causality or linkage between its climate action and its outputs, outcomes and impacts. This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.

This document gives guidelines for the design and use of environmental performance evaluation (EPE) within an organization. It is applicable to all organizations, regardless of type, size, location and complexity. This document does not establish environmental performance levels. It is not intended for use for the establishment of any other environmental management system (EMS) conformity requirements. The guidance in this document can be used to support an organization's own approach to EPE including its commitments to compliance with legal and other requirements, the prevention of pollution and continual improvement, among others. NOTE This document is a generic standard and does not include guidance on specific methods for valuing or weighting different kinds of impacts in different kinds of sectors, disciplines, etc. Depending on the nature of the organization's activities, there is often a need to also go to other sources for additional information and guidance on sector-specific topics, different subject matters or different scientific disciplines.

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.

This document gives guidelines for assessing the risks related to the potential impacts of climate change. It describes how to understand vulnerability and how to develop and implement a sound risk assessment in the context of climate change. It can be used for assessing both present and future climate change risks. Risk assessment according to this document provides a basis for climate change adaptation planning, implementation, and monitoring and evaluation for any organization, regardless of size, type and nature.

This document gives guidelines for assisting organizations in establishing, documenting, implementing, maintaining and continually improving material circulation in their design and development in a systematic manner, using an environmental management system (EMS) framework. These guidelines are intended to be used by those organizations that implement an EMS in accordance with ISO 14001. The guidelines can also help in integrating material circulation strategies in design and development when using other management systems. The guidelines can be applied to any organization regardless of its size or activity. This document provides guidelines for design strategies on material circulation to achieve the material efficiency objectives of an organization, by focusing on the following aspects: — type and quantity of materials in products; — product lifetime extension; — recovery of products, parts and materials. In design and development, many aspects are considered, such as safety, energy efficiency, performance and cost. Although important, they are not addressed in this document.

This document specifies principles and requirements for bodies performing validation and verification of environmental information statements. Any programme requirements related to bodies are additional to the requirements of this document. This document is a sector application of ISO/IEC 17029:2019, which contains general principles and requirements for the competence, consistent operation and impartiality of bodies performing validation/verification as conformity assessment activities. This document includes sector-specific requirements in addition to the requirements of ISO/IEC 17029:2019.

This document defines terms used in documents in the fields of environmental management systems and tools in support of sustainable development. These include management systems, auditing and other types of assessment, communications, footprinting studies, greenhouse gas mitigation and adaptation to climate change.

This document gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports. This document is applicable to assuring other types of reports in principle provided that special consideration is paid to identifying the competence needed by the assurance provider.

This document specifies requirements and guidance on adaptation planning for local governments and communities. This document supports local governments and communities in adapting to climate change based on vulnerability, impacts and risk assessments. In working with relevant interested parties, it also supports the setting of priorities, and the development and subsequent updating of an adaptation plan.

This document gives guidelines to organizations for general principles, policy, strategy and activities relating to both internal and external environmental communication. It uses proven and well-established approaches for communication, adapted to the specific conditions that exist in environmental communication. It is applicable to all organizations regardless of their size, type, location, structure, activities, products and services, and whether or not they have an environmental management system in place. It can be used in combination with any of the ISO 14000 family of standards, or on its own. NOTE 1 A reference table to the ISO 14000 family is provided in Annex A. NOTE 2 ISO 14020, ISO 14021, ISO 14024, ISO 14025 and ISO 14026 provide specific environmental communication tools and guidance relating to product labels and declarations.

This document gives guidelines for assisting organizations in establishing, documenting, implementing, maintaining and continually improving their management of ecodesign as part of an environmental management system (EMS). This document is intended to be used by organizations that have implemented an EMS in accordance with ISO 14001, but it can also help in integrating ecodesign using other management systems. The guidelines are applicable to any organization regardless of its type, size or product(s) provided. This document is applicable to product-related environmental aspects and activities that an organization can control and those it can influence. This document does not establish specific environmental performance criteria.

This document gives general guidelines for organizations seeking to systematically manage environmental aspects or respond to the effects of changing environmental conditions within one or more environmental topic areas, based on ISO 14001. This document also constitutes a framework for common elements of subsequent parts of the ISO 14002 series.

This document gives guidelines for organizations on determining the environmental costs and benefits associated with their environmental aspects. It addresses the dependencies of an organization on the environment, for example, natural resources, and the context in which the organization operates or is located. Environmental costs and benefits can be expressed quantitatively, in both non-monetary and monetary terms, or qualitatively. This document also provides guidance for organizations when disclosing related information. This document takes an anthropocentric perspective, i.e. looking at changes that affect human wellbeing (utility) including their concern for, and dependence on, nature and ecosystem services. This includes use and non-use values as reflected in the concept of total economic value when environmental costs and benefits are determined in monetary terms. The ways in which the environmental costs and benefits are used after they have been determined are outside the scope of this document. This document is applicable to any organization regardless of size, type and nature.

This document specifies principles, requirements and guidelines for adaptation to climate change. This includes the integration of adaptation within or across organizations, understanding impacts and uncertainties and how these can be used to inform decisions. This document is applicable to any organization, regardless of size, type and nature, e.g. local, regional, international, business units, conglomerates, industrial sectors, natural resource management units. This document can support the development of sector-, aspect- or element-specific climate change adaptation standards.

This document gives guidelines for a phased approach to establish, implement, maintain and improve an environmental management system (EMS) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance. The phased approach provides flexibility that allows organizations to develop their EMS at their own pace, over a number of phases, according to their own circumstances. Each phase consists of six consecutive stages. The system's maturity at the end of each phase can be characterized using the five-level maturity matrix provided in Annex A. This document is applicable to any organization regardless of their current environmental performance, the nature of the activities undertaken or the locations at which they occur. The phased approach enables an organization to develop a system that ultimately satisfies the requirements of ISO 14001. The guidance does not cover those elements of specific systems that go beyond ISO 14001 and it is not intended to provide interpretations of the requirements of ISO 14001.

This document specifies principles and requirements and provides guidance at the project level for the quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission reductions or removal enhancements. It includes requirements for planning a GHG project, identifying and selecting GHG sources, sinks and reservoirs (SSRs) relevant to the project and baseline scenario, monitoring, quantifying, documenting and reporting GHG project performance and managing data quality. The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

This document specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements. It is applicable to organization, project and product GHG statements. The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

This document specifies a methodological framework for the monetary valuation of environmental impacts and related environmental aspects. Environmental impacts include impacts on human health, and on the built and natural environment. Environmental aspects include releases and the use of natural resources. The monetary valuation methods in this document can also be used to better understand organizations' dependencies on the environment. During the planning of the monetary valuation, the intended use of the results is considered but the use itself is outside the scope of this document. In this document, monetary valuation is a way of expressing value in a common unit, for use in comparisons and trade-offs between different environmental issues and between environmental and other issues. The monetary value to be determined includes some or all values reflected in the concept of total economic value. An anthropocentric perspective is taken, which asserts that natural environment has value in so far as it gives utility (well-being) to humans. The monetary values referred to in this document are economic values applied in trade-offs between alternative resource allocations, and not absolute values. This document does not include costing or accounting, although some valuation methods have the term "cost" in their name. This document does not include the development of models linking environmental aspects to environmental impacts. NOTE In this document, what is valued in monetary terms is either environmental impacts or environmental aspects. When valuing environmental impacts of an organization, it is important that links between environmental aspects and environmental impacts are established.

This document gives guidelines for the systematic and methodical acquisition and review of quantitative environmental information and data about systems. It supports the application of standards and reports on environmental management. This document gives guidelines for organizations on the general principles, policies, strategies and activities necessary to obtain quantitative environmental information for internal and/or external purposes. Such purposes can be, for example, to establish inventory routines and support decision making related to environmental policies and strategies, aimed in particular at comparing quantitative environmental information. The information is related to organizations, activities, facilities, technologies and products. This document addresses issues related to defining, collecting, processing, interpreting and presenting quantitative environmental information. It provides guidelines on how to establish accuracy, verifiability and reliability for the intended use. It uses proven and well-established approaches for the preparation of information adapted to the specific needs of environmental management. This document is applicable to all organizations, regardless of their size, type, location, structure, activities, products, level of development and whether or not they have an environmental management system in place. NOTE 1 Quantitative information specifically addresses quantification of environmental performance in the form of environmental performance indicators in accordance with ISO 14031. NOTE 2 Quantitative information also addresses quantification of risk for risk management purposes. This document supplements the contents of other International Standards on environmental management. NOTE 3 Annexes A and B provide illustrative and general examples of how to apply the guidelines and the framework. Annexes C and D provide sector-specific case studies on the application of the framework and case studies on selected documents from the ISO 14000 family, respectively. Annex E provides explanatory information to prevent misinterpretation of the guidance of this document.

This document specifies principles and requirements at the organization level for the quantification and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organization's GHG inventory. The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14064 series.

This document specifies principles, requirements and guidelines for the quantification and reporting of the carbon footprint of a product (CFP), in a manner consistent with International Standards on life cycle assessment (LCA) (ISO 14040 and ISO 14044). Requirements and guidelines for the quantification of a partial CFP are also specified. This document is applicable to CFP studies, the results of which provide the basis for different applications (see Clause 4). This document addresses only a single impact category: climate change. Carbon offsetting and communication of CFP or partial CFP information are outside the scope of this document. This document does not assess any social or economic aspects or impacts, or any other environmental aspects and related impacts potentially arising from the life cycle of a product.

This document gives guidelines by means of a framework and principles for establishing approaches and processes to: — identify, assess and revise methodologies; — develop methodologies; — manage methodologies. This document is applicable to climate actions to address climate change, including adaptation to its impacts and greenhouse gas (GHG) mitigation in support of sustainability. Such actions can be used by or for projects, organizations, jurisdictions, economic sectors, technologies and products, policies, programmes and non-government activities. This document does not create guidance for a specific methodology.

ISO 14024:2018 establishes the principles and procedures for developing Type I environmental labelling programmes, including the selection of product categories, product environmental criteria and product function characteristics, and for assessing and demonstrating compliance. ISO 14024:2018 also establishes the certification procedures for awarding the label.

ISO 14026:2017 provides principles, requirements and guidelines for footprint communications for products addressing areas of concern relating to the environment. ISO 14026:2017 also provides requirements and guidelines for footprint communication programmes, as well as requirements for verification procedures. ISO 14026:2017 does not address the quantification of a footprint, nor does it address the communication of footprints that are not related to the environment, e.g. footprints addressing social or economic issues. In particular, footprint communications relating to the economic and social dimensions of sustainable development are outside the scope of ISO 14026:2017. Footprint communications relating to organizations are also outside the scope of ISO 14026:2017.

ISO 14055-1:2017 provides guidelines for establishing good practices in land management to prevent or minimize land degradation and desertification. It does not include management of coastal wetlands. ISO 14055-1:2017 defines a framework for identifying good practices in land management, based on assessment of the drivers of land degradation and risks associated with current and past practices. Guidance on monitoring and reporting implementation of good practices is also provided. ISO 14055-1:2017 is intended for use by private and public sector organizations with responsibility for land management and will allow an organization to communicate implementation of good practices.

ISO/TR 14073:2017 provides illustrative examples of how to apply ISO 14046, in order to assess the water footprint of products, processes and organizations based on life cycle assessment. The examples are presented to demonstrate particular aspects of the application of ISO 14046 and therefore do not present all of the details of an entire water footprint study report as required by ISO 14046.

ISO/TS 14027:2017 provides principles, requirements and guidelines for developing, reviewing, registering and updating PCR within a Type III environmental declaration or footprint communication programme based on life cycle assessment (LCA) according to ISO 14040 and ISO 14044 as well as ISO 14025, ISO 14046 and ISO/TS 14067. It also provides guidance on how to address and integrate additional environmental information, whether or not it is based on LCA in a coherent and scientifically sound manner according to ISO 14025.

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.

ISO 14034:2016 specifies principles, procedures and requirements for environmental technology verification (ETV).

ISO 14021:2016 specifies requirements for self-declared environmental claims, including statements, symbols and graphics, regarding products. It further describes selected terms commonly used in environmental claims and gives qualifications for their use. This International Standard also describes a general evaluation and verification methodology for self-declared environmental claims and specific evaluation and verification methods for the selected claims in this International Standard. ISO 14021:2016 does not preclude, override, or in any way change, legally required environmental information, claims or labelling, or any other applicable legal requirements.

ISO 14004:2016 provides guidance for an organization on the establishment, implementation, maintenance and improvement of a robust, credible and reliable environmental management system. The guidance provided is intended for an organization seeking to manage its environmental responsibilities in a systematic manner that contributes to the environmental pillar of sustainability. This International Standard helps an organization achieve the intended outcomes of its environmental management system, which provides value for the environment, the organization itself and interested parties. Consistent with the organization's environmental policy, the intended outcomes of an environmental management system include: - enhancement of environmental performance; - fulfilment of compliance obligations; - achievement of environmental objectives. The guidance in this International Standard can help an organization to enhance its environmental performance, and enables the elements of the environmental management system to be integrated into its core business process. NOTE While the environmental management system is not intended to manage occupational health and safety issues, these can be included when an organization seeks to implement an integrated environmental and occupational health and safety management system. ISO 14004:2016 is applicable to any organization, regardless of size, type and nature, and applies to the environmental aspects of its activities, products and services that the organization determines it can either control or influence, considering a life cycle perspective. The guidance in this International Standard can be used in whole or in part to systematically improve environmental management. It serves to provide additional explanation of the concepts and requirements. While the guidance in this International Standard is consistent with the ISO 14001 environmental management system model, it is not intended to provide interpretations of the requirements of ISO 14001.

ISO 14001:2015 specifies the requirements for an environmental management system that an organization can use to enhance its environmental performance. ISO 14001:2015 is intended for use by an organization seeking to manage its environmental responsibilities in a systematic manner that contributes to the environmental pillar of sustainability. ISO 14001:2015 helps an organization achieve the intended outcomes of its environmental management system, which provide value for the environment, the organization itself and interested parties. Consistent with the organization's environmental policy, the intended outcomes of an environmental management system include: · enhancement of environmental performance; · fulfilment of compliance obligations; · achievement of environmental objectives. ISO 14001:2015 is applicable to any organization, regardless of size, type and nature, and applies to the environmental aspects of its activities, products and services that the organization determines it can either control or influence considering a life cycle perspective. ISO 14001:2015 does not state specific environmental performance criteria. ISO 14001:2015 can be used in whole or in part to systematically improve environmental management. Claims of conformity to ISO 14001:2015, however, are not acceptable unless all its requirements are incorporated into an organization's environmental management system and fulfilled without exclusion.

ISO/TS 14072:2014 provides additional requirements and guidelines for an effective application of ISO 14040 and ISO 14044 to organizations. This Technical Specification details ? the application of Life Cycle Assessment (LCA) principles and methodology to organizations, ? the benefits that LCA can bring to organizations by using LCA methodology at organizational level, ? the system boundary, ? specific considerations when dealing with LCI, LCIA, and interpretation, and ? the limitations regarding reporting, environmental declarations, and comparative assertions. This Technical Specification applies to any organization that has interest in applying LCA. It is not intended for the interpretation of ISO 14001 and specifically covers the goals of ISO 14040 and ISO 14044.

ISO 14046:2014 specifies principles, requirements and guidelines related to water footprint assessment of products, processes and organizations based on life cycle assessment (LCA). ISO 14046:2014 provides principles, requirements and guidelines for conducting and reporting a water footprint assessment as a stand-alone assessment, or as part of a more comprehensive environmental assessment. Only air and soil emissions that impact water quality are included in the assessment, and not all air and soil emissions are included. The result of a water footprint assessment is a single value or a profile of impact indicator results. Whereas reporting is within the scope of ISO 14046:2014, communication of water footprint results, for example in the form of labels or declarations, is outside the scope of ISO 14046:2014.

ISO/TS 14071:2014 provides additional specifications to ISO 14040:2006 and ISO 14044:2006. It provides requirements and guidelines for conducting a critical review of any type of LCA study and the competencies required for the review. ISO/TS 14071:2014 provides: details of a critical review process, including clarification with regard to ISO 14044:2006; guidelines to deliver the required critical review process, linked to the goal of the life cycle assessment (LCA) and its intended use; content and deliverables of the critical review process; guidelines to improve the consistency, transparency, efficiency and credibility of the critical review process; the required competencies for the reviewer(s) (internal, external and panel member); the required competencies to be represented by the panel as a whole. ISO/TS 14071:2014 does not cover the applications of LCA.

ISO/TR 14069:2013 describes the principles, concepts and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It provides guidance for the application of ISO 14064-1 to greenhouse gas inventories at the organization level, for the quantification and reporting of direct emissions, energy indirect emissions and other indirect emissions. ISO/TR 14069:2013 describes for all organizations, including local authorities, the steps for: establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach; establishing operational boundaries, by identifying direct emissions and energy indirect emissions to be quantified and reported, as well as any other indirect emissions the organization chooses to quantify and report; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals; GHG reporting: guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results.

ISO/TR 14049:2012 provides examples about practices in carrying out a life cycle inventory analysis (LCI) as a means of satisfying certain provisions of ISO 14044:2006. These examples are only a sample of the possible cases satisfying the provisions of ISO 14044. They offer "a way" or "ways" rather than the "unique way" for the application of ISO 14044. These examples reflect only portions of a complete LCI study.

The purpose of ISO/TR 14047:2012 is to provide examples to illustrate current practice of life cycle impact assessment according to ISO 14044:2006. These examples are only a sample of all possible examples that could satisfy the provisions of ISO 14044. They offer "a way" or "ways" rather than the "unique way" of applying ISO 14044. They reflect the key elements of the life cycle impact assessment (LCIA) phase of the LCA. The examples presented in ISO/TR 14047:2012 are not exclusive and other examples exist to illustrate the methodological issues described.

ISO 14045:2012 describes the principles, requirements and guidelines for eco-efficiency assessment for product systems including: the goal and scope definition of the eco-efficiency assessment; the environmental assessment; the product-system-value assessment; the quantification of eco-efficiency; interpretation (including quality assurance); reporting; critical review of the eco-efficiency assessment. Requirements, recommendations and guidelines for specific choices of categories of environmental impact and values are not included. The intended application of the eco-efficiency assessment is considered during the goal and scope definition phase, but the actual use of the results is outside the scope of ISO 14045:2012.

ISO 14051:2011 provides a general framework for material flow cost accounting (MFCA). Under MFCA, the flows and stocks of materials within an organization are traced and quantified in physical units (e.g. mass, volume) and the costs associated with those material flows are also evaluated. The resulting information can act as a motivator for organizations and managers to seek opportunities to simultaneously generate financial benefits and reduce adverse environmental impacts. MFCA is applicable to any organization that uses materials and energy, regardless of their products, services, size, structure, location, and existing management and accounting systems. MFCA can be extended to other organizations in the supply chain, both upstream and downstream, thus helping to develop an integrated approach to improving material and energy efficiency in the supply chain. This extension can be beneficial because waste generation in an organization is often driven by the nature or quality of materials provided by a supplier, or the specification of the product requested by a customer. By definition, management accounting and environmental management accounting (EMA) focus on providing organizations with information for internal decision-making. MFCA, one of the major tools of EMA, also focuses on information for internal decision-making, and is intended to complement existing environmental management and management accounting practices. Although an organization can choose to include external costs in an MFCA analysis, external costs are outside the scope of ISO 14051:2011. The MFCA framework presented in ISO 14051:2011 includes common terminologies, objective and principles, fundamental elements, and implementation steps. However, detailed calculation procedures or information on techniques for improving material or energy efficiency are outside the scope of ISO 14051:2011. ISO 14051:2011 is not intended for the purpose of third party certification.