This section should define the degree to which material flow data in physical terms is
to be collected, including data sources and responsibilities. Some organizations have
very developed systems for physical mass balancing and production monitoring that
include all major equipment and can be aggregated and segregated as needed.
On the other hand, it may be difficult to match this mass balance with accounting
data as the structure of the cost centers may be quite different to the organization
of the physical mass balance units.
Other organizations may decide to only partly collect material input data as part
of their EMA assessment. The links to environmental monitoring systems in place
should be defined.