How material flow cost accounting contributes to the SDGs through improving management decision-making

Abstract The purpose of this study is to clarify how material flow cost accounting (MFCA) can contribute the SDGs and indicate introduce it into a company. First, we undertake literature review examine which MFCA potentially to. We then analyse interplay between management decision-making on using an MFCA-LCA integrated model. Finally, discuss company integrate with reference SDG Compass. main contributions are as follows: revealed that could multiple goals in SDGs. Second, clarified actual decision-making. Third, suggested appropriate steps for implementation, regarding managers should process condition does not prioritise economic benefit over social environmental benefits contributing Therefore, provides evidence by integrating them decision-making, suggests implementation promoting pursuance any