Material Flow Accounts Data and Reports
A material flow account (MFA) is a tool that tracks the physical flow of materials through an economy to help understand environmental impacts and resource use.
In economy-wide material flow accounting, Sankey diagrams are used to illustrate how materials enter a country’s production and consumption systems, and how they are ultimately distributed - whether through export, disposal, or release into the environment. They help identify where materials are going and quantify how much is directed to each destination.
Explore Scotland’s material flow Sankey diagram below.
Scotland: Material Flow Diagram
Million tonnes
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- Biomass
- Metals
- Minerals
- Fossil Fuels
- Waste
- Recycling
- Emissions
- Dissipative uses
- Net Additions to stocks
- Net Balancing item
Latest Material Flow Accounts Model
Zero Waste Scotland’s latest MFA model marks a significant step forward in understanding how resource use connects to environmental and economic outcomes. It provides a clearer picture of the relationships between material consumption, environmental impacts, and economic activity, while also identifying the sector-level drivers behind resource use and environmental damage.
The model is built on a strong evidence base, drawing from 291 life-cycle assessments and covering 98 economic sectors within Scotland’s Supply-Use tables. This comprehensive approach enables detailed analysis of key environmental challenges, including climate change, biodiversity loss, water scarcity, and impacts on human health.
Key findings:
The model estimates that almost half (43%) of Scotland’s material needs are fulfilled by imports, and over two-thirds (66%) of Scotland’s need for critical raw materials are embedded in imported products and materials - demonstrating the economy’s exposure to supply chain disruptions.
Scotland required 200 million tonnes of material inputs in 2020 - the equivalent of 37 tonnes for each person - to support everything we produce, consume, and export. Only 11 tonnes of this figure are embedded in everyday products - like the food we consume, the clothes we buy and wear, the buildings we live in, the cars we drive. The remaining 26 tonnes is mostly the extraction of oil and gas occurring in Scottish waters, most of which is exported.
The sectors requiring the most material extraction and causing the greatest environmental damage with their production were found to be fossil fuels, fossil fuel products, processed foods, machinery and equipment, and various metal products and castings.
Latest Research
Access the latest suite of MFA reports below.
Frequently Asked Questions
You may have some questions about the data and approach used in Scotland’s latest MFA. The answers below explain why we’ve used 2020 data and how the methodology has changed.
Why are we using 2020 data?
There is an inherent time lag in the underlying economic data (such as input/output tables), which are typically available around four years after the reference year.
Development of this updated MFA methodology began in 2024, so 2020 was the latest year that could be modelled robustly using the full dataset.
Why is the methodology different for this MFA to previous years?
Previous MFAs (published in 2021 and 2023) relied on more generalised methods and a simpler structure.
In short, we have moved from a broad, standardised model to a granular, tailored approach, significantly improving the range and quality of insights.
This provides the strongest evidence base Scotland has had to date for designing circular economy interventions, reducing emissions, and improving resource efficiency.
Archive Material Flow Accounts Reports
Scotland’s latest MFA, based on 2020 data, can’t be directly compared with earlier MFAs that used 2017 and 2018 data because the methodology has changed.
Material footprint figures are estimates and aren’t exact. Different methods can give different results, and each has its own limitations. What matters is how the numbers change over time, rather than the figure for any one year.
The latest MFA is the new baseline for tracking trends in future updates.
To explore earlier MFA reports, select a year below to view publications based on a different methodology.