SIST EN ISO 14045:2012

SLOVENSKI STANDARD
01-oktober-2012
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Environmental management - Eco-efficiency assessment of product systems - Principles,
requirements and guidelines (ISO 14045:2012)
Umweltmanagement - Ökoeffizienzbewertung von Produktsystemen - Prinzipien,
Anforderungen und Leitlinien (ISO 14045:2012)
Management environnemental - Évaluation d'efficacité écologique des systèmes de
produit - Principes, exigences et lignes directrices (ISO 14045:2012)
Ta slovenski standard je istoveten z: EN ISO 14045:2012
ICS:
13.020.10 Ravnanje z okoljem Environmental management
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EUROPEAN STANDARD
EN ISO 14045
NORME EUROPÉENNE
EUROPÄISCHE NORM
May 2012
ICS 13.020.10; 13.020.60
English Version
Environmental management - Eco-efficiency assessment of
product systems - Principles, requirements and guidelines (ISO
14045:2012)
Management environnemental - Évaluation de l'éco- Umweltmanagement - Ökoeffizienzbewertung von
efficacité des systèmes de produits - Principes, exigences Produktsystemen - Prinzipien, Anforderungen und Leitlinien
et lignes directrices (ISO 14045:2012) (ISO 14045:2012)
This European Standard was approved by CEN on 3 May 2012.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European
Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references concerning such national
standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by translation
under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same
status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland,
Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2012 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14045:2012: E
worldwide for CEN national Members.

Contents Page
Foreword .3

Foreword
This document (EN ISO 14045:2012) has been prepared by Technical Committee ISO/TC 207 “Environmental
management”.
This European Standard shall be given the status of a national standard, either by publication of an identical
text or by endorsement, at the latest by November 2012, and conflicting national standards shall be withdrawn
at the latest by November 2012.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. CEN [and/or CENELEC] shall not be held responsible for identifying any or all such patent rights.
According to the CEN/CENELEC Internal Regulations, the national standards organizations of the following
countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech
Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia,
Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain,
Sweden, Switzerland, Turkey and the United Kingdom.
Endorsement notice
The text of ISO 14045:2012 has been approved by CEN as a EN ISO 14045:2012 without any modification.

INTERNATIONAL ISO
STANDARD 14045
First edition
2012-05-15
Corrected version
2012-07-15
Environmental management — Eco-
efficiency assessment of product
systems — Principles, requirements
and guidelines
Management environnemental — Évaluation de l’écoefficacité des
systèmes de produits — Principes, exigences et lignes directrices
Reference number
ISO 14045:2012(E)
©
ISO 2012
ISO 14045:2012(E)
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means,
electronic or mechanical, including photocopying and microfilm, without permission in writing from either ISO at the address below or ISO’s
member body in the country of the requester.
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Case postale 56 • CH-1211 Geneva 20
Tel. + 41 22 749 01 11
Fax + 41 22 749 09 47
E-mail copyright@iso.org
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Published in Switzerland
ii © ISO 2012 – All rights reserved

ISO 14045:2012(E)
Contents Page
Foreword .iv
Introduction . v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 General description of eco-efficiency . 3
4.1 Principles of eco-efficiency . 3
4.2 Phases of an eco-efficiency assessment . 4
4.3 Key features of an eco-efficiency assessment . 5
5 Methodological framework . 5
5.1 General requirements . 5
5.2 Goal and scope definition (including system boundaries, interpretation and limitations) . 5
5.3 Environmental assessment . 7
5.4 Product system value assessment . 8
5.5 Quantification of eco-efficiency . 9
5.6 Sensitivity and uncertainty analysis . 9
5.7 Interpretation . 9
6 Reporting and disclosure of results .10
6.1 General requirements .10
6.2 Further reporting requirements for comparative eco-efficiency assertion intended to be
disclosed to the public .10
7 Critical review . 11
7.1 General . 11
7.2 Critical review by internal or external expert . 11
7.3 Critical review by panel of interested parties .12
Annex A (informative) Examples of functional value, monetary value, other values and
value indicators .13
Annex B (informative) Examples of eco-efficiency assessment.14
Bibliography .38
ISO 14045:2012(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies
(ISO member bodies). The work of preparing International Standards is normally carried out through ISO
technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International
Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.
The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.
Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. ISO shall not be held responsible for identifying any or all such patent rights.
ISO 14045 was prepared by Technical Committee ISO/TC 207, Environmental management, Subcommittee
SC 5, Life cycle assessment.
This corrected version of ISO 14045:2012 incorporates the following corrections:
— (page 20) correction of “LCIA” to “LCI” in B.3.2.2, item 5, first bullet, first sentence;
— (page 37) correction of “Another advantage of A and B.” to “Another advantage of A and C.” in B.5.5.2,
first bullet, third sentence.
iv © ISO 2012 – All rights reserved

ISO 14045:2012(E)
Introduction
Eco-efficiency assessment is a quantitative management tool which enables the study of life-cycle environmental
impacts of a product system along with its product system value for a stakeholder.
Within eco-efficiency assessment, environmental impacts are evaluated using Life Cycle Assessment (LCA) as
prescribed by other International Standards (ISO 14040, ISO 14044). Consequently, eco-efficiency assessment
shares with LCA many important principles such as life cycle perspective, comprehensiveness, functional unit
approach, iterative nature, transparency and priority of a scientific approach.
The value of the product system may be chosen to reflect, for example, its resource, production, delivery or use
efficiency, or a combination of these. The value may be expressed in monetary terms or other value aspects.
The key objectives of this International Standard are to:
— establish clear terminology and a common methodological framework for eco-efficiency assessment;
— enable the practical use of eco-efficiency assessment for a wide range of product (including service) systems;
— provide clear guidance on the interpretation of eco-efficiency assessment results;
— encourage the transparent, accurate and informative reporting of eco-efficiency assessment results.
INTERNATIONAL STANDARD ISO 14045:2012(E)
Environmental management — Eco-efficiency assessment of
product systems — Principles, requirements and guidelines
1 Scope
This International Standard describes the principles, requirements and guidelines for eco-efficiency assessment
for product systems, including:
a) the goal and scope definition of the eco-efficiency assessment;
b) the environmental assessment;
c) the product system value assessment;
d) the quantification of eco-efficiency;
e) interpretation (including quality assurance);
f) reporting;
g) critical review of the eco-efficiency assessment.
Requirements, recommendations and guidelines for specific choices of categories of environmental impact and
values are not included. The intended application of the eco-efficiency assessment is considered during the goal
and scope definition phase, but the actual use of the results is outside the scope of this International Standard.
2 Normative references
The following referenced documents are indispensable for the application of this document. For dated
references, only the edition cited applies. For undated references, the latest edition of the referenced document
(including any amendments) applies.
ISO 14040:2006, Environmental management — Life cycle assessment — Principles and framework
ISO 14044:2006, Environmental management — Life cycle assessment — Requirements and guidelines
ISO 14050:2009, Environmental management — Vocabulary
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14050 and the following apply.
3.1
product
any goods or service
[SOURCE: ISO 14021:1999, 3.1.11]
3.2
product flow
products (3.1) entering from or leaving to another product system
[SOURCE: ISO 14040:2006, 3.27]
ISO 14045:2012(E)
3.3
product system
collection of unit processes with elementary and product flows (3.2), performing one or more defined functions,
and which models the life cycle of a product (3.1)
[SOURCE: ISO 14040:2006, 3.28]
3.4
environmental aspect
element of an organization’s activities or products or services that can interact with the environment
Note 1 to entry: A significant environmental aspect has or can have a significant environmental impact.
[SOURCE: ISO 14001:2004, 3.6]
3.5
environmental performance
measurable results related to environmental aspects (3.4)
3.6
eco-efficiency
aspect of sustainability relating the environmental performance (3.5) of a product system (3.3) to its product
system value (3.7)
3.7
product system value
worth or desirability ascribed to a product system (3.3)
Note 1 to entry: The product system value may encompass different value aspects, including functional, monetary,
aesthetic, etc.
3.8
product system value indicator
numerical quantity representing the product system value (3.7)
Note 1 to entry: To express the product system value indicator, various kinds of units such as physical and monetary
units or relative gradings and scoring may be used.
3.9
eco-efficiency indicator
measure relating environmental performance (3.5) of a product system (3.3) to its product system value (3.7)
3.10
eco-efficiency profile
eco-efficiency (3.6) assessment results relating the life cycle impact assessment results to the product system
value (3.7) assessment results
3.11
weighting factor
factor derived from a weighting model, which is applied to convert an assigned life cycle
inventory result, a life cycle impact category indicator result, or a product system value indicator to the common
unit of the weighting indicator
3.12
sensitivity analysis
systematic procedures for estimating the effects of the choices made regarding methods and data on the
outcome of a study
[SOURCE: ISO 14040:2006, 3.31]
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ISO 14045:2012(E)
3.13
uncertainty analysis
systematic procedure to quantify the uncertainty in the results of a life cycle inventory analysis and/or product
system value assessment due to the cumulative effects of model imprecision, input uncertainty and data variability
Note 1 to entry: Either ranges or probability distributions are used to determine uncertainty in the results.
[SOURCE: ISO 14040:2006, 3.33, modified — “and/or product system value assessment” has been inserted.]
3.14
unit process
smallest element considered in the life cycle inventory analysis or product system value assessment for which
input and output data are quantified
[SOURCE: ISO 14040:2006, 3.34, modified — “or product system value assessment” has been inserted.]
3.15
critical review
process intended to ensure consistency between an eco-efficiency (3.6) assessment and the
principles and requirements of the International Standards on eco-efficiency assessment
[SOURCE: ISO 14040:2006, 3.45, modified — “Life cycle assessment” has been replaced by “eco-efficiency
assessment”.]
3.16
comparative eco-efficiency assertion
claim in eco-efficiency (3.6) regarding the superiority or equivalence of one product (3.1) versus a competitor’s
product that performs the same function
Note 1 to entry: This definition does not interpret, change, or subtract from the requirements of ISO 14044 on
comparative assertions.
4 General description of eco-efficiency
4.1 Principles of eco-efficiency
4.1.1 General
The following principles are fundamental and serve as guidance for decisions relating to both the planning and
the conducting of an eco-efficiency assessment.
4.1.2 Life cycle perspective
An eco-efficiency assessment considers the entire life cycle from raw material extraction and acquisition,
through energy and material production and manufacturing, to use and end-of-life treatment and final disposal.
Through such a systematic overview and perspective, the shifting of a potential impact between life cycle
stages or individual processes can be identified and assessed with a view to an overall eco-efficiency.
4.1.3 Iterative approach
Eco-efficiency assessment is an iterative technique. The individual phases of an eco-efficiency assessment
(see Figure 1) use results of the other phases. The iterative approach within and between the phases contributes
to the comprehensiveness and consistency of the eco-efficiency assessment and the reported results.
4.1.4 Transparency
Due to the inherent complexity in eco-efficiency assessment, transparency is an important guiding principle in
executing an eco-efficiency assessment, in order to ensure a proper interpretation of the results.
ISO 14045:2012(E)
4.1.5 Comprehensiveness
An eco-efficiency assessment considers all attributes and aspects of environment and product system value.
By considering all attributes and aspects within one eco-efficiency assessment, potential trade-offs can be
identified and assessed.
4.1.6 Priority of scientific approach
Decisions within an eco-efficiency assessment are preferably based on scientific data, methodology and other
evidence. If this is not possible, decisions based on international conventions may be used. If neither a scientific
basis exists nor international conventions can be referred to, then decisions may be based on value choices.
4.2 Phases of an eco-efficiency assessment
An eco-efficiency assessment comprises five phases:
a) goal and scope definition (including system boundaries, interpretation and limitations);
b) environmental assessment;
c) product system value assessment;
d) quantification of eco-efficiency;
e) interpretation (including quality assurance).
Goal and scope definition
Applications :
- Product development
and improvment
Product-
Environmental
assessment system-value
- Strategic planning
assessment  - Budgeting
- Investment analysis
- Public policy making
- Marketing
- Supply chain management
Quantification of eco-efficiency
- Awareness raising
- Sustainability assessment
- Other
Interpretation
(including quality assurance)
Eco-efficiency assessment
Figure 1 — Phases of an eco-efficiency assessment
4 © ISO 2012 – All rights reserved

ISO 14045:2012(E)
4.3 Key features of an eco-efficiency assessment
An eco-efficiency assessment is an assessment of the environmental performance of a product system in
relation to its value.
Eco-efficiency is a practical tool for managing environmental and value aspects in parallel.
The result of the eco-efficiency assessment relates to the product system, not the product per se. A product
cannot be eco-efficient, only its product system which includes the production, use, disposal, i.e. the full life
cycle, can be. Also, eco-efficiency is a relative concept and a product system is only more-or-less eco-efficient
in relation to another product system.
5 Methodological framework
5.1 General requirements
Eco-efficiency assessments shall include goal and scope definition, environmental assessment, product
system value assessment, quantifications of eco-efficiency and interpretation.
5.2 Goal and scope definition (including system boundaries, interpretation and limitations)
5.2.1 Overview of requirements
5.2.1.1 In defining the goal, the following items shall be considered and clearly described:
— the purpose of the eco-efficiency assessment;
— the intended audience;
— the intended use of the results.
5.2.1.2 In defining the scope, the following items shall be considered and clearly described:
— the product system to be assessed;
— the function and functional unit;
— the system boundary of the product system;
— the allocations to external systems;
— the environmental assessment method and types of impacts;
— the value assessment method and type of product system value;
— the choice of eco-efficiency indicator(s);
— the interpretation to be used;
— the limitations;
— the reporting and disclosure of results.
5.2.2 The product system to be assessed
The product system shall be defined by its name and the scale, location, time and main stakeholders which
are involved.
ISO 14045:2012(E)
5.2.3 Function and functional unit
The scope of an eco-efficiency assessment shall clearly specify the functions (performance characteristics) of
the product system being studied. A functional unit shall be defined that is consistent with the goal and scope
of the eco-efficiency assessment.
One of the primary purposes of a functional unit is to provide a reference for the environmental assessment and
for the product system value assessment. Therefore, the functional unit shall be measurable and clearly defined.
5.2.4 System boundary
The system boundary shall be described as specified in ISO 14044.
The system boundary shall be the same for the environmental and the product system value assessment.
5.2.5 Allocations to external systems
Allocations to adjacent systems outside the system boundary shall be identified and allocation principles used
shall be described.
5.2.6 Environmental assessment method and types of impacts
It shall be determined which elementary flows, cut-off criteria, allocation rules, impact categories, category
indicators, characterization models and weighting methods will represent the environmental aspect in the eco-
efficiency assessment. The selection of elementary flows, cut-off criteria, allocation rules, impact categories,
category indicators, characterization models and weighting methods shall be consistent with the goal of the study.
Exclusions made for the purpose of the eco-efficiency assessment shall be described and justified.
5.2.7 The product system value
Different stakeholders may encounter different values for the same product system. For instance, the product
system value to the consumer may be different from the product system value to the producer, and in turn
different from the product system value to the investor.
It shall be described which stakeholder’s value(s), type of value(s) and methods used to determine the product
system value(s) are to be used in the assessment. The value(s) shall be quantifiable with reference to the
functional unit according to the goal and scope of the eco-efficiency assessment.
NOTE The types of product system values can be as follows:
— functional value;
— monetary value;
— other values.
5.2.8 Choice of eco-efficiency indicator(s)
There are several types of eco-efficiency indicators that may be chosen to express a quantitative statement
on eco-efficiency.
The eco-efficiency indicator(s) to be used in the assessment shall be described. The evaluation method(s) and
the presentation format of the eco-efficiency assessment shall be defined.
For the choice of eco-efficiency indicators, the following requirements apply:
— increasing efficiency at the same product system value shall represent an improved environment;
— increasing efficiency at the same environmental impact shall represent an improved product system value.
6 © ISO 2012 – All rights reserved

ISO 14045:2012(E)
5.2.9 Interpretation to be used
The need for the following aspects of interpretation shall be clearly defined:
— an identification of the significant issues based on the results of the environmental and product system
value assessment phases;
— an evaluation that considers aspects of completeness, sensitivity, uncertainty and consistency;
— the formulation of conclusions, limitations and recommendations;
— a comparison of eco-efficiency assessment results.
5.2.10 Limitations
The scope in itself defines the conditions under which the assessment is made. In principle, the results are not
valid outside the scope.
Choices made to define the scope for the eco-efficiency assessment implicitly also define and limit the
applicability of the results from the assessment.
To prevent misuse of the results, the specific applications for which the results are not intended to be used may
be identified.
5.2.11 Reporting and disclosure of results
The type and format of the report and the means of disclosure shall be defined.
5.3 Environmental assessment
5.3.1 General
Environmental assessment shall be based on life cycle assessment according to ISO 14040 and ISO 14044.
5.3.2 Life cycle inventory (LCI) results
The result of an LCI study may be used directly as input to an eco-efficiency assessment. For instance, where
resource use and emissions predominantly originate from the use of fossil oil, the crude oil flow may be used
as the sole environmental input.
5.3.3 Life cycle impact assessment
5.3.3.1 General
Life cycle impact assessment (LCIA), if it is done, shall be in accordance with ISO 14040 and ISO 14044.
5.3.3.2 Impact category indicator results
Life cycle impact category indicator results, as determined according to ISO 14044, may be used for eco-
efficiency assessments. Such data will typically result in an eco-efficiency profile, where several environmental
aspects are considered in parallel.
5.3.3.3 Weighting
Weighting shall not be used in eco-efficiency assessments for comparative eco-efficiency assertions intended
to be disclosed to the public.
ISO 14045:2012(E)
If weighting is used for eco-efficiency assessment, additional requirements to those in ISO 14044 apply. The
following shall be described:
— weighting principles;
— weighting factors;
— how the weighting factors were determined including:
— methodology;
— which stakeholder values have been used to determine the weighting factors.
5.4 Product system value assessment
5.4.1 General
The product system value assessment shall consider the full life cycle of the product system.
There are many ways to assess the product system value, as the product system may encompass different
value aspects, including functional, monetary and aesthetic aspects.
In business economics, values created by businesses are equal to profit, that is income minus costs. For
customers, it may be the willingness to pay minus costs, often called surplus value. The costs may include
price, rental fee, operating charge, etc. Such values are difficult to determine on a life cycle basis because
some actors in the supply chain are unwilling to communicate their costs and profits. However, one may
estimate changes in such values, either through functional performance (functional value) or through financial
costs (monetary value).
5.4.2 Possible product system value types
5.4.2.1 Functional value
The functional value of a product system reflects a tangible and measurable benefit to the user and other
stakeholders. The functional value is a numerical quantity representing functional performance or desirability
of a product system, and is subject to improvement.
In the eco-efficiency assessment, the functional value is different from the functional unit. The functional value
should be measured and related to the functional unit in a quantification of the product system performance.
The functional unit provides a reference to which the input and output data are normalized (in a mathematical
sense). Therefore, within an eco-efficiency assessment, the functional value may change, e.g. because of
product improvement, whereas the functional unit remains the same.
5.4.2.2 Monetary value
Monetary value may be expressed in terms of costs, price, willingness to pay, added value, profit, future
investment, etc.
Changes in costs for a single company may represent changes in the product system value over the entire life
cycle. If other parts of the product system are affected, for example if the price from suppliers is negotiated to
be lower or the price to the customer is raised for the same products, then there is no net change in the product
system value.
5.4.2.3 Other values
Other values may include intangible values such as aesthetic, brand, cultural and historical values. These
values may be determined by means of interviews, surveys, market research, etc.
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ISO 14045:2012(E)
5.4.3 Calculation of product system value indicator
The quantification of the product system value shall be carried out by using relevant product system value
indicators, as defined in the goal and scope of the eco-efficiency study.
NOTE Examples of functional value, monetary value, other values and value indicators can be found in Annex A.
5.5 Quantification of eco-efficiency
The eco-efficiency results shall be determined by relating the results of the environmental assessment to the
results of the product system value assessment, according to the goal and scope definition.
For eco-efficiency assessments intended to be communicated to the public, an eco-efficiency profile shall be
determined by relating the LCIA profile to the product system value.
5.6 Sensitivity and uncertainty analysis
Sensitivity analysis is a procedure used to determine how changes in data and methodological choices affect
the results of the eco-efficiency assessment. A sensitivity analysis may provide additional information on data
choice(s). In an eco-efficiency assessment, several different methods for determination of environmental and
product system value indicators may be used. Therefore, a sensitivity analysis should be conducted to assess
the consequences on the eco-efficiency assessment results of different choices of methodology and data.
An uncertainty analysis should be conducted to determine how uncertainties in data and assumptions affect
the reliability of the results of the eco-efficiency assessment.
An analysis of results for sensitivity and uncertainty shall be conducted for eco-efficiency assessments intended
to be used in comparative eco-efficiency assertions intended to be disclosed to the public.
5.7 Interpretation
5.7.1 General
The interpretation phase of an eco-efficiency assessment comprises the following elements, according to the
goal and scope of the study:
— the identification of significant issues based on the results of the environmental and product system value
assessment phases;
— an evaluation that considers aspects of completeness, sensitivity, uncertainty and consistency;
— the formulation of conclusions, limitations and recommendations.
The requirements and recommendations in ISO 14044:2006, 4.5, shall also apply for the interpretation of
an eco-efficiency assessment. In addition, the interpretation shall consider the relationship between the
environmental results and the product system value results.
5.7.2 Trade-offs between environmental and product system value indicators
Eco-efficiency indicators address both environmental and value aspects and there are potential trade-offs
between changes in environmental and product system value performances. The interpretation of results shall
be done transparently and with proper justification.
NOTE Trade-offs can also apply within the environmental aspects themselves, but this is covered by ISO 14040.
5.7.3 Comparison of eco-efficiency assessment results
When a comparison of eco-efficiency results between product systems or within the same product system
is made, it shall be based on the same eco-efficiency indicator. The comparative environmental assessment
ISO 14045:2012(E)
results and the product system value assessment results shall then be separately included in the eco-efficiency
assessment report.
If improvements in eco-efficiency assessment results are identified or comparisons based on eco-efficiency
assessment results are performed, the following cases should be differentiated:
a) improvement or superiority in both aspects (environmental performance and product system value);
b) improvement or superiority in just one of the two aspects;
c) no improvement or superiority in either one.
The first and the third cases do not contain trade-offs between the two dimensions. In the first case, an
improvement/superiority in eco-efficiency can be unambiguously determined.
In the third case, an improvement/superiority in eco-efficiency can be unambiguously denied.
The second case is the most challenging, because of the trade-off between environmental and product system
value aspects. In this case, an improvement or superiority of eco-efficiency shall only be reported if the trade-off
is clearly communicated and the underlying product system value assumptions are documented and justified.
If a claim of improved eco-efficiency or of superiority of the eco-efficiency is disclosed to third parties for the
purpose of comparative eco-efficiency assertions, the eco-efficiency assessment results shall demonstrate an
equal or better environmental performance.
6 Reporting and disclosure of results
6.1 General requirements
The eco-efficiency results shall be reported as defined in the goal and scope definition phase of the study.
The results and conclusions of the eco-efficiency assessment shall be completely and accurately reported
without bias to the intended audience. The results, data, methods, assumptions and limitations shall be
transparent and presented in sufficient detail to allow the reader to comprehend the complexities and trade-
offs inherent in the eco-efficiency assessment. The report shall also allow the results and interpretation to be
used in a manner consistent with the goals of the eco-efficiency assessment.
The results of the environmental assessment and the product system value assessment shall be
documented separately.
6.2 Further reporting requirements for comparative eco-efficiency assertion intended to be
disclosed to the public
6.2.1 For eco-efficiency assessments used in comparative eco-efficiency assertions intended to be disclosed
to the public, the following issues shall also be addressed by the report, in addition to those identified in 6.1.
6.2.2 For the environmental assessment, the following shall be addressed:
a) an analysis of material and energy flows to justify their inclusion or exclusion;
b) an assessment of the precision, completeness and representativeness of data used;
c) a description of the equivalence of the systems being compared;
d) a description of the critical review process;
e) an evaluation of the completeness of the LCIA;
f) a statement as to whether or not international acceptance exists for the selected LCIA category indicators
and a justification for their use;
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ISO 14045:2012(E)
g) an explanation for the scientific and technical validity and environmental relevance of the LCIA category
indicators used in the eco-efficiency assessment;
h) the results of the uncertainty and sensitivity analyses;
i) an evaluation of the significance of the differences found.
6.2.3 For the product system value assessment, the following shall be addressed:
a) the assumptions made in the product system value assessment phase shall be clearly reported and justified;
b) the methodologies and product system value indicators used in the product system value assessment
phase shall be clearly reported and justified;
c) an assessment of the precision, completeness and representativeness of data used;
d) a description of the critical review process;
e) an evaluation of the completeness of the product system value assessment;
f) the results of the uncertainty and sensitivity analyses;
g) an evaluation of the significance of the differences found.
6.2.4 If the results from an eco-efficiency assessment are intended to be used in comparative eco-efficiency
assertions disclosed to the public, neither the environmental nor the eco-efficiency assessment results shall be
reported as a single overall score or number.
7 Critical review
7.1 General
The critical review process shall ensure that
— the methods used to carry out the eco-efficiency assessment are consistent with this International Standard;
— the methods used to carry out the eco-efficiency assessment are scientifically and technically valid;
— the data used are appropriate and reasonable in relation to the goal of the eco-efficiency assessment;
— the interpretations reflect the limitations identified and the goal of the eco-efficiency assessment;
— the eco-efficiency assessment report is transparent and consistent;
— the final results reflect the scenarios, the variety of data, and the impact of different methods of weighting
and allocation identified in the eco-efficiency assessment.
The scope and type of critical review desired shall be defined in the scope phase of an eco-efficiency
assessment, and the decision on the type of critical review shall be recorded.
In order to decrease the likelihood of misunderstandings or negative effects on external interested parties, a
panel of interested parties shall conduct critical reviews on eco-efficiency assessment where the results are
intended to be used in a comparative eco-efficiency assertion intended to be disclosed to the public.
7.2 Critical review by internal or external expert
A critical review may be carried out by an internal or external expert. In both cases, an expert independent of the
eco-efficiency assessment shall perform the review. The review statement, comments of the practitioner and any
response to recommendations made by the reviewer shall be included in the eco-efficiency assessment report.
ISO 14045:2012(E)
If the eco-efficiency assessment results are intended to be disclosed to the public, a critical review by an
external expert shall be performed.
7.3 Critical review by panel of interested parties
If the eco-efficiency assessment is intended to be used for a comparative eco-efficiency assertion intended to
be disclosed to the public, a critical review by interested parties shall be carried out.
In such a case, an external independent expert should be selected by the original study commissioner to
act as chairperson of a review panel of at least three members. Based on the goal and scope of the study,
the chairperson should select other independent qualified reviewers. This panel may include other interested
parties affected by the conclusions drawn from the eco-efficiency assessment, such as government agencies,
non-governmental groups, competitors and industries.
The expertise of reviewers in the scientific disciplines relevant to the environmental and product system value
assessment phases, in addition to other expertise and interest, shall be considered.
The review statement and review panel report, as well as comments of the chairperson and any responses to
recommendations made by the reviewer or by the panel, shall be included in the eco-efficiency assessment report.
12 © ISO 2012 – All rights reserved

ISO 14045:2012(E)
Annex A
(informative)
Examples of functional value, monetary value,
other values and value indicators
Table A.1 — Light source life cycle example
Terms Example Value indicator (unit)
Product system Light source life cycle
Function Illumination
Functional value Brightness Luminous flux (lumen)
Monetary value Market price Price (euro/piece)
Other values Shape Consumer ranking (numerical value from 1 to 5)
Table A.2 — Mobile phone example
Terms Example Value indicator (unit)
Product system Mobile phone
Function Possibility to use the product for
a long time
Functional value Durability Warranty lifetime (years)
Monetary value Depreciation Trade-in value (USD)
Other values Aesthetics Colour preference by consumer value
(numerical from 1 to 5)
Table A.3 — Ecotourism service example
Terms Example Value indicator (unit)
Product system Ecotourism service
Function Provision of accommodation and
ecotours
Functional value Hotel accommodation for Number of room-nights
tourists
Monetary value Contribution to GDP or Turnover (USD)
contribution to local economy
Other values Employment opportunities Number of jobs created
ISO 14045:2012(E)
Annex B
(informative)
Examples of eco-efficiency assessment
B.1 General
These examples illustrate the eco-efficiency assessment procedure. The choices made, and methods used,
are not prescribed by this International Standard; rather it addresses the way in which they are performed and
presented. The
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