It is applicable to all organizations that need to conduct internal or external audits of management systems or manage an audit programme.

The application of this Standard to other types of audits is possible, provided that special consideration is given to the specific competence needed.

NOTE: The International Standard corresponding to this Standard and the symbol of degree of correspondence are as follows.

ISO 19011: 2011 Guidelines for auditing management systems (IDT)

In addition, symbols which denote the degree of correspondence in the contents between the relevant International Standard and JIS are IDT (identical), MOD (modified), and NEQ (not equivalent) according to ISO/lEC Guide 21-1.

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 this Standard.

The MFCA framework presented in this Standard 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 this Standard.

This Standard is not intended for the purpose of third party certification.

NOTE: The International Standard corresponding to this Standard and the symbol of degree of correspondence are as follows.

ISO 14051 :2011 Environmental management-Material flow cost accounting- General framework (IDT)

In addition, symbols which denote the degree of correspondence in the contents between the relevant International Standard and JIS are IDT (identical), MOD (modified), and NEQ (not equivalent) according to ISO/lEC Guide 21-1.

NOTE 1 The notes appended to certain definitions offer clarification or examples to facilitate understanding of the concepts described.

NOTE 2 The terms and definitions are laid out in a systematic order, with an alphabetical index.

A term in a definition or note that is defined in another entry is indicated by bold-face followed by its entry number in parentheses.

Such terms may be replaced by their complete definition.

NOTE 3 The International Standard corresponding to this Standard and the symbol of degree of correspondence are as follows.

ISO 14050: 2009 Environmental management-Vocabulary (IDT)

In addition, symbols which denote the degree of correspondence in the contents between the relevant International Standard and JIS are IDT (identical), MOD (modified), and NEQ (not equivalent) according to ISO/IEC Guide 21-1.

a) the goal and scope definition of the LCA,

b) the LCI phase,

c) the LCIA phase,

d) the life cycle interpretation phase,

e) reporting and critical review of the LCA,

f) limitations of the LCA,

g) relationship between the LCA phases, and 3 Q 14040: 2010 (ISO 14040 : 2006)

h) conditions for use of value choices and optional elements.

This Standard covers LCA studies and LCI studies, it does not describe the LCA technique in detail, nor does it specify methodologies for the individual phases of the LCA.

The intended application of LCA or LCI results is considered during the goal and scope definition, but the application itself is outside the scope of this Standard.

This Standard is not intended for contractual or regulatory purposes or registration and certification.

NOTE: The International Standard corresponding to this Standard and the symbol of degree of correspondence are as follows:

ISO 14040: 2006 Environmental management-Life cycle assessmentPrinciples and framework (lDT)

The symbols which denote the degree of correspondence in the contents between the relevant International Standard and JIS are IDT (identical), MOD (modified), and NEQ (not equivalent) according to ISO/ lEC Guide 21-1.

a) the goal and scope definition of the LCA,

b) the life cycle inventory analysis (LCI) phase,

c) the life cycle impact assessment (LCIA) phase,

d) the life cycle interpretation phase,

e) reporting and critical review of the LCA,

f) limitations of the LCA,

g) relationship between the LCA phases, and

h) conditions for use of value choices and optional elements.

This Standard covers life cycle assessment (LCA) studies and life cycle inventory (LCI) studies.

The intended application of LCA or LCI results is considered during the goal and scope definition, but the application itself is outside the scope of this Standard.

This Standard is not intended for contractual or regulatory purposes or registration and certification.

NOTE: The International Standard corresponding to this Standard and the symbol of degree of correspondence are as follows:

ISO 14044: 2006 Environmental management-Life cycle assessmentRequirements and guidelines (lDT)

The symbols which denote the degree of correspondence in the contents between the relevant International Standard and JIS are IDT (identical), MOD (modified), and NEQ (not equivalent) according to ISO/ lEC Guide 21-1.