1. Data collection
- Stage 1: Material and energy inputs: The material and energy inputs refer to all the matter and energy flows that are involved with the production of finished goods and services for the company. In Stage 1, inputs are defined and categoried.
- Stage 2: Material and energy outputs: The material and energy outputs refer to all the matter and energy flows that leave a company facility as a result of the production of finished goods and services. In Stage 2, these outputs are defined and categoried.
- Stage 3: Business costs: Incuding labour, overheads, facilities related expenses (rent, etc.), energy (gas, electricity, other stationary fuel, etc.), storage (includes freezing), waste collection, and transport. Business costs differ across different companies.