SIST EN ISO 14046:2016

SLOVENSKI STANDARD
01-junij-2016
5DYQDQMH]RNROMHP9RGQLRGWLV1DþHOD]DKWHYHLQVPHUQLFH,62
Environmental management - Water footprint - Principles, requirements and guidelines
(ISO 14046:2014)
Umweltmanagement - Wasser-Fußabdruck - Grundsätze, Anforderungen und Leitlinien
(ISO 14046:2014)
Management environnemental - Empreinte eau - Principes, exigences et lignes
directrices (ISO 14046:2014)
Ta slovenski standard je istoveten z: EN ISO 14046:2016
ICS:
03.100.70 Sistemi vodenja Management systems
13.020.10 Ravnanje z okoljem Environmental management
13.060.01 Kakovost vode na splošno Water quality in general
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EN ISO 14046
EUROPEAN STANDARD
NORME EUROPÉENNE
February 2016
EUROPÄISCHE NORM
ICS 13.020.10; 13.020.60
English Version
Environmental management - Water footprint - Principles,
requirements and guidelines (ISO 14046:2014)
Management environnemental - Empreinte eau - Umweltmanagement - Wasser-Fußabdruck -
Principes, exigences et lignes directrices (ISO Grundsätze, Anforderungen und Leitlinien (ISO
14046:2014) 14046:2014)
This European Standard was approved by CEN on 25 January 2016.

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, Former Yugoslav Republic of Macedonia, 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

CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2016 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14046:2016 E
worldwide for CEN national Members.

Contents Page
European foreword . 3
European foreword
The text of ISO 14046:2014 has been prepared by Technical Committee ISO/TC 207 “Environmental
management” of the International Organization for Standardization (ISO) and has been taken over as
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 August 2016, and conflicting national standards shall
be withdrawn at the latest by August 2016.
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, Former Yugoslav Republic of Macedonia,
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 14046:2014 has been approved by CEN as EN ISO 14046:2016 without any modification.

INTERNATIONAL ISO
STANDARD 14046
First edition
2014-08-01
Environmental management — Water
footprint — Principles, requirements
and guidelines
Management environnemental — Empreinte eau — Principes,
exigences et lignes directrices
Reference number
ISO 14046:2014(E)
©
ISO 2014
ISO 14046:2014(E)
© ISO 2014
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form
or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior
written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of
the requester.
ISO copyright office
Case postale 56 • CH-1211 Geneva 20
Tel. + 41 22 749 01 11
Fax + 41 22 749 09 47
E-mail copyright@iso.org
Web www.iso.org
Published in Switzerland
ii © ISO 2014 – All rights reserved

ISO 14046:2014(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms relating to types and classifications of water . 1
3.2 Terms relating to water . 3
3.3 Terms relating to life cycle assessment and water footprint assessment . 3
3.4 Terms relating to interpretation and reporting of water footprint results . 5
3.5 Terms relating to products, product systems, processes and organizations. 6
3.6 Terms relating to data and data quality . 8
4 Principles . 8
4.1 General . 8
4.2 Life cycle perspective . 8
4.3 Environmental focus . 9
4.4 Relative approach and functional unit . 9
4.5 Iterative approach . 9
4.6 Transparency . 9
4.7 Relevance . 9
4.8 Completeness . 9
4.9 Consistency . 9
4.10 Accuracy . 9
4.11 Priority of scientific approach . 9
4.12 Geographical relevance . 9
4.13 Comprehensiveness .10
5 Methodological framework .10
5.1 General requirements .10
5.2 Goal and scope definition .11
5.3 Water footprint inventory analysis .15
5.4 Water footprint impact assessment .20
5.5 Interpretation of the results .24
5.6 Limitations of water footprint .25
6 Reporting .25
6.1 General .25
6.2 Additional requirements and guidance for third-party reports .26
6.3 Comparative assertion and comparative studies .29
7 Critical review .29
7.1 General .29
7.2 Need for critical review .30
7.3 Critical review by internal or external expert .30
7.4 Critical review by panel of interested parties .30
Annex A (normative) Additional requirements and guidelines for organizations .31
Bibliography .33
ISO 14046:2014(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.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
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. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www.iso.org/patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation on the meaning of ISO specific terms and expressions related to conformity
assessment, as well as information about ISO’s adherence to the WTO principles in the Technical Barriers
to Trade (TBT) see the following URL: Foreword - Supplementary information
The committee responsible for this document is Technical Committee ISO/TC 207, Environmental
management, Subcommittee SC 5, Life cycle assessment.
iv © ISO 2014 – All rights reserved

ISO 14046:2014(E)
Introduction
Water is an essential natural resource.
The issue of water and its management has become increasingly central to the global debate on sustainable
development. This interest has been driven by growing water demand, increasing water scarcity in
many areas and/or degradation of water quality. This drives the need for a better understanding of
water related impacts as a basis for improved water management at local, regional, national and global
levels.
It is therefore desirable to have appropriate assessment techniques that can be used in an internationally
consistent manner.
One of the techniques being developed for this purpose is the water footprint assessment.
There is a growing demand for assessing and reporting water footprints. Various methodologies exist to
do so and currently these methodologies emphasise different aspects related to water. There is therefore
a need to ensure consistency in assessing and reporting water footprints.
This International Standard is expected to benefit organizations, governments and other interested
parties worldwide by providing transparency, consistency, reproducibility and credibility for assessing
and reporting the water footprint of products, processes or organizations.
A water footprint assessment conducted according to this International Standard:
— is based on a life cycle assessment (according to ISO 14044);
— is modular (i.e. the water footprint of different life cycle stages can be summed to represent the
water footprint);
— identifies potential environmental impacts related to water;
— includes relevant geographical and temporal dimensions;
— identifies quantity of water use and changes in water quality;
— utilizes hydrological knowledge.
A water footprint assessment can assist in:
a) assessing the magnitude of potential environmental impacts related to water;
b) identifying opportunities to reduce water related potential environmental impacts associated with
products at various stages in their life cycle as well as processes and organizations;
c) strategic risk management related to water;
d) facilitating water efficiency and optimization of water management at product, process and
organizational levels;
e) informing decision-makers in industry, government or non-governmental organizations of their
potential environmental impacts related to water (e.g. for the purpose of strategic planning, priority
setting, product or process design or redesign, decisions about investment of resources);
f) providing consistent and reliable information, based on scientific evidence for reporting water
footprint results.
A water footprint assessment alone is insufficient to be used to describe the overall potential
environmental impacts of products, processes or organizations.
The water footprint assessment according to this International Standard can be conducted and reported
as a stand-alone assessment, where only impacts related to water are assessed, or as part of a life cycle
ISO 14046:2014(E)
assessment, where consideration is given to a comprehensive set of environmental impacts and not only
impacts related to water.
In this International Standard, the term “water footprint” is only used when it is the result of an impact
assessment.
The specific scope of the water footprint assessment is defined by the users of this International Standard
in accordance with its requirements.
NOTE 1 In this International Standard, the term “product” includes services.
NOTE 2 In this International Standard, the term “environmental impacts” includes categories generally found
in impact models used in life cycle assessment, such as impacts on ecosystems, on human health and on resources.
NOTE 3 Reporting is different from communication. Requirements and guidelines for reporting are included
in this International Standard, but requirements and guidelines for communication, such as environmental labels
or declarations, are outside the scope of this International Standard.
vi © ISO 2014 – All rights reserved

INTERNATIONAL STANDARD ISO 14046:2014(E)
Environmental management — Water footprint —
Principles, requirements and guidelines
1 Scope
This International Standard specifies principles, requirements and guidelines related to water footprint
assessment of products, processes and organizations based on life cycle assessment (LCA).
This International Standard provides principles, requirements and guidelines for conducting and
reporting a water footprint assessment as a stand-alone assessment, or as part of a more comprehensive
environmental assessment.
Only air and soil emissions that impact water quality are included in the assessment, and not all air and
soil emissions are included.
The result of a water footprint assessment is a single value or a profile of impact indicator results.
Whereas reporting is within the scope of this International Standard, communication of water footprint
results, for example in the form of labels or declarations, is outside the scope of this International
Standard.
NOTE Specific requirements and guidelines for organizations are given in Annex A.
2 Normative references
The following documents, in whole or in part, are normatively referenced in this document and are
indispensable for its application. For dated references, only the edition cited applies. For undated
references, the latest edition of the referenced document (including any amendments) applies.
ISO 14044:2006, Environmental management — Life cycle assessment — Requirements and guidelines
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
3.1 Terms relating to types and classifications of water
3.1.1
freshwater
water having a low concentration of dissolved solids
Note 1 to entry: Freshwater typically contains less than 1 000 mg/l of dissolved solids and is generally accepted
as suitable for withdrawal and conventional treatment to produce potable water.
Note 2 to entry: The concentration of total dissolved solids can vary considerably over space and/or time.
3.1.2
brackish water
water containing dissolved solids at a concentration less than that of seawater (3.1.4), but in amounts
that exceed normally acceptable standards for municipal, domestic and irrigation uses
Note 1 to entry: The concentration of total dissolved solids in brackish water can vary from 1 000 mg/l to
30 000 mg/l.
ISO 14046:2014(E)
Note 2 to entry: The concentration of total dissolved solids of many brackish waters can vary considerably over
space and/or time.
3.1.3
surface water
water in overland flow and storage, such as rivers and lakes, excluding seawater (3.1.4)
3.1.4
seawater
water in a sea or an ocean
Note 1 to entry: Seawater has a concentration of dissolved solids greater than or equal to 30 000 mg/l.
3.1.5
groundwater
water which is being held in, and can be recovered from, an underground formation
[SOURCE: ISO 11074:2005, 3.2.2, modified — Note has been removed.]
3.1.6
fossil water
groundwater (3.1.5) that has a negligible rate of natural recharge on the human time-scale
Note 1 to entry: The term “non-renewable water” is sometimes used for this concept.
3.1.7
water body
entity of water with definite hydrological, hydrogeomorphological, physical, chemical and biological
characteristics in a given geographical area
EXAMPLE Lakes, rivers, groundwaters, seas, icebergs, glaciers and reservoirs.
Note 1 to entry: In case of availability, the geographical resolution of a water body should be determined at the
goal and scope stage: it may regroup different small water bodies.
3.1.8
drainage basin
area from which direct surface runoff from precipitation drains by gravity into a stream or other water
body (3.1.7)
Note 1 to entry: The terms “watershed”, “drainage area”, “catchment”, “catchment area” or “river basin” are
sometimes used for the concept of “drainage basin”.
Note 2 to entry: Groundwater drainage basin does not necessarily correspond in area to surface drainage basin.
Note 3 to entry: The geographical resolution of a drainage basin should be determined at the goal and scope stage:
it may regroup different sub drainage basins.
3.1.9
elementary water flow
water entering the system being studied that has been drawn from the environment, or water leaving
the system being studied that is released into the environment
[SOURCE: ISO 14044:2006, 3.12, modified]
2 © ISO 2014 – All rights reserved

ISO 14046:2014(E)
3.2 Terms relating to water
3.2.1
water use
use of water by human activity
Note 1 to entry: Use includes, but is not limited to, any water withdrawal (3.2.2), water release or other human
activities within the drainage basin (3.1.8) impacting water flows and/or quality, including in-stream uses such as
fishing, recreation, transportation.
Note 2 to entry: The term “water consumption” is often used to describe water removed from, but not returned
to, the same drainage basin. Water consumption can be because of evaporation, transpiration, integration into a
product, or release into a different drainage basin or the sea. Change in evaporation caused by land-use change
is considered water consumption (e.g. reservoir). The temporal and geographical coverage of the water footprint
assessment (3.3.2) should be defined in the goal and scope.
3.2.2
water withdrawal
anthropogenic removal of water from any water body (3.1.7) or from any drainage basin (3.1.8), either
permanently or temporarily
Note 1 to entry: The term “water abstraction” is sometimes used for this concept.
3.2.3
water degradation
negative change in water quality (3.2.4)
3.2.4
water quality
physical (e.g. thermal), chemical and biological characteristics of water with respect to its suitability for
an intended use by humans or ecosystems
3.3 Terms relating to life cycle assessment and water footprint assessment
3.3.1
water footprint
metric(s) that quantifies the potential environmental impacts related to water
Note 1 to entry: If water related potential environmental impacts have not been comprehensively assessed, then
the term “water footprint” can only be applied with a qualifier. A qualifier is one or several additional words used
in conjunction with the term “water footprint” to describe the impact category/categories studied in the water
footprint assessment, e.g. “water scarcity footprint”, “water eutrophication footprint”, “non-comprehensive water
footprint”.
3.3.2
water footprint assessment
compilation and evaluation of the inputs, outputs and the potential environmental impacts related to
water used or affected by a product, process or organization
Note 1 to entry: In this International Standard, the term “study” is often used as synonym for “water footprint
assessment”.
3.3.3
comprehensive water footprint assessment
water footprint assessment (3.3.2) that fulfils the principle of comprehensiveness
Note 1 to entry: The principle of comprehensiveness implies to consider all environmentally relevant attributes
or aspects of natural environment, human health and resources related to water, including water availability
(3.3.16) and water degradation (3.2.3).
ISO 14046:2014(E)
3.3.4
life cycle
consecutive and interlinked stages of a product system, from raw material acquisition or generation
from natural resources to final disposal
[SOURCE: ISO 14044:2006, 3.1]
3.3.5
life cycle assessment
LCA
compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product
system throughout its life cycle (3.3.4)
[SOURCE: ISO 14044:2006, 3.2]
3.3.6
life cycle inventory analysis
LCI
phase of life cycle assessment (3.3.5) involving the compilation and quantification of inputs and outputs
for a product throughout its life cycle (3.3.4)
[SOURCE: ISO 14044:2006, 3.3]
3.3.7
water footprint inventory analysis
phase of water footprint assessment (3.3.2) involving compilation and quantification of inputs and outputs
related to water for products, processes or organizations as stated in the goal and scope definition phase
Note 1 to entry: This includes, where relevant, air, water and soil emissions that impact water quality (3.2.4).
3.3.8
system boundary
set of criteria specifying which unit processes are part of a product system or the activities of an
organization
[SOURCE: ISO 14044:2006, 3.32, modified]
3.3.9
cut-off criteria
specification of the amount of material or energy flow or the level of environmental significance
associated with unit processes or product system to be excluded from a study
[SOURCE: ISO 14040:2006, 3.18]
3.3.10
water footprint impact assessment
phase of a water footprint assessment (3.3.2), following the water footprint inventory analysis (3.3.7),
aimed at understanding and evaluating the magnitude and significance of the potential environmental
impacts related to water of a product, process or organization
[SOURCE: ISO 14044:2006, 3.4, modified]
3.3.11
impact category
class representing environmental issues of concern to which life cycle inventory analysis (3.3.6) results
may be assigned
[SOURCE: ISO 14044:2006, 3.39]
4 © ISO 2014 – All rights reserved

ISO 14046:2014(E)
3.3.12
impact category indicator
quantifiable representation of an impact category (3.3.11)
Note 1 to entry: The shorter expression “category indicator” can be used for improved readability.
[SOURCE: ISO 14044:2006, 3.40, modified — Note has been modified.]
3.3.13
water footprint profile
compilation of impact category indicator (3.3.12) results addressing potential environmental impacts
related to water
Note 1 to entry: If a water footprint profile is comprehensive, it can be called “water footprint profile” without
any qualifier – the results of this water footprint profile can be called water footprint (3.3.1); if a water footprint
profile is not comprehensive, it needs to be associated with a qualifier that describes objectively what has been
assessed.
3.3.14
characterization factor
factor derived from a characterization model which is applied to convert an assigned life cycle inventory
analysis (3.3.6) result to the common unit of the category indicator (3.3.12)
Note 1 to entry: The common unit allows calculation of the category indicator result.
[SOURCE: ISO 14044:2006, 3.37]
3.3.15
environmental mechanism
system of physical, chemical and biological processes for a given impact category (3.3.11), linking the life
cycle inventory analysis (3.3.6) results to category indicators (3.3.12) and to category endpoints
[SOURCE: ISO 14044:2006, 3.38]
3.3.16
water availability
extent to which humans and ecosystems have sufficient water resources for their needs
Note 1 to entry: Water availability depends on the location and timing. The temporal and geographical coverage
and resolution for evaluating water availability should be determined at the goal and scope phase.
Note 2 to entry: Water quality (3.2.4) can also influence availability, e.g. if quality is not sufficient to meet users
needs.
Note 3 to entry: Land and water management (e.g. forestry, agriculture, conservation of wetlands, hydropower)
can modify water availability (e.g. regulating river flows and recharging groundwater).
Note 4 to entry: If water availability only considers water quantity, it is called water scarcity (3.3.17).
3.3.17
water scarcity
extent to which demand for water compares to the replenishment of water in an area, e.g. a drainage
basin (3.1.8), without taking into account the water quality (3.2.4)
3.4 Terms relating to interpretation and reporting of water footprint results
3.4.1
comparative assertion
environmental claim regarding the superiority or equivalence of one product versus a competing
product that performs the same function
[SOURCE: ISO 14044:2006, 3.6]
ISO 14046:2014(E)
3.4.2
interested party
person or organization that can affect, be affected by, or perceive themselves to be affected by the results
of a water footprint assessment
3.5 Terms relating to products, product systems, processes and organizations
3.5.1
product
goods or service
Note 1 to entry: The product can be categorized as follows:

— service (e.g. transport, implementation of events);

— software (e.g. computer program, dictionary);

— hardware (e.g. engine mechanical part);

— processed material (e.g. steel);

— agricultural and forest products (e.g. food, lumber, paper).
[SOURCE: ISO 14044:2006, 3.9, modified]
3.5.2
co-product
any of two or more products (3.5.1) coming from the same unit process (3.5.6) or product system (3.5.4)
[SOURCE: ISO 14044:2006, 3.10]
3.5.3
waste
substances or objects which the holder intends or is required to dispose of
Note 1 to entry: The definition is taken from the Basel Convention on the Control of Transboundary Movements
of Hazardous Wastes and Their Disposal (22 March 1989) but is not confined in this International Standard to
hazardous waste.
[SOURCE: ISO 14044:2006, 3.35]
3.5.4
product system
collection of unit processes (3.5.6) with elementary and product flows, performing one or more defined
functions, and which models the life cycle (3.3.4) of a product (3.5.1)
[SOURCE: ISO 14044:2006, 3.28]
3.5.5
process
set of interrelated or interacting activities that transforms inputs into outputs
[SOURCE: ISO 14044:2006, 3.11]
6 © ISO 2014 – All rights reserved

ISO 14046:2014(E)
3.5.6
unit process
smallest element considered in the life cycle inventory analysis (3.3.6) for which input and output data
are quantified
[SOURCE: ISO 14044:2006, 3.34]
3.5.7
functional unit
quantified performance of a product system (3.5.4), process (3.5.5) or organization (3.5.11) for use as a
reference unit
Note 1 to entry: In the case of a water footprint assessment (3.3.2) for organizations, the term “reporting unit” can
replace the term “functional unit”.
[SOURCE: ISO 14044:2006, 3.20, modified]
3.5.8
reference flow
measure of the outputs from processes (3.5.5) in a given product system (3.5.4) required to fulfil the
function expressed by the functional unit (3.5.7)
[SOURCE: ISO 14044:2006, 3.29]
3.5.9
product category
group of products that can fulfil equivalent functions
[SOURCE: ISO 14025:2006, 3.12]
3.5.10
product category rules
set of specific rules, requirements and guidelines for developing Type III environmental declarations for
one or more product categories (3.5.9)
[SOURCE: ISO 14025:2006, 3.5]
Note 1 to entry: Product category rules are compliant with ISO 14044.
3.5.11
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
3.5.12
facility
single installation, set of installations or production processes (stationary or mobile), which can be
defined within a single geographical boundary, organizational unit or production process
[SOURCE: ISO 14064-1:2006, 2.21]
3.5.13
water footprint inventory
result of a water footprint inventory analysis (3.3.7), including elementary flows which are usable for
subsequent water footprint impact assessment (3.3.10)
3.5.14
direct water footprint inventory
water footprint inventory (3.5.13) considering inputs and outputs resulting from activities within the
established organizational boundaries
ISO 14046:2014(E)
3.5.15
indirect water footprint inventory
water footprint inventory (3.5.13) considering inputs and outputs which are consequences of an
organization’s activities but which arises from processes that are owned or controlled by other
organizations
3.6 Terms relating to data and data quality
3.6.1
primary data
quantified value of a unit process (3.5.6) or an activity obtained from a direct measurement or a
calculation based on direct measurements at its original source
Note 1 to entry: Primary data need not necessarily originate from the product system (3.5.4) under study because
primary data may relate to a different but comparable product system to that being studied.
[SOURCE: ISO/TS 14067:2013, 3.1.7.1, modified — Note 2 removed.]
3.6.2
secondary data
data obtained from sources other than a direct measurement or a calculation based on direct
measurements at the original source
Note 1 to entry: Such sources can include databases and published literature validated by competent authorities.
[SOURCE: ISO/TS 14067:2013, 3.1.7.3]
3.6.3
uncertainty analysis
systematic procedure to quantify the uncertainty introduced in the results of a life cycle inventory
analysis (3.3.6) due to the cumulative effects of model imprecision, input uncertainty or 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]
4 Principles
4.1 General
These principles are fundamental and shall be used as guidance for decisions relating to the planning,
conducting and reporting of a water footprint assessment.
The water footprint assessment according to this International Standard may be conducted and
reported as a stand-alone assessment (where only potential environmental impacts related to water
are assessed) or as part of a life cycle assessment (where consideration is given to all relevant potential
environmental impacts, and not only potential environmental impacts related to water). The water
footprint assessment should be comprehensive and consider all relevant attributes or aspects relating to
the natural environment, human health and resources. By considering all relevant attributes and aspects
within one study in a cross media perspective, potential trade-offs can be identified and assessed.
4.2 Life cycle perspective
A water footprint assessment of a product considers all stages of the life cycle of this product, as
appropriate, from raw material acquisition to final disposal. Through such a systematic overview and
perspective, the shifting of a potential environmental burden between life cycle stages or individual
processes can be identified and possibly avoided. A water footprint assessment of an organization adopts
a life cycle perspective based on all of its activities. If appropriate and justified, the water footprint
assessment may be restricted to one or several life cycle stages.
8 © ISO 2014 – All rights reserved

ISO 14046:2014(E)
4.3 Environmental focus
A water footprint assessment assesses the potential environmental impacts related to water associated
with a product, process or organization. Economic or social impacts are, typically, outside the scope of
the water footprint assessment. Other tools may be combined with the water footprint assessment for
more extensive and complementary assessments.
4.4 Relative approach and functional unit
A water footprint assessment is related to a functional unit and the result(s) calculated relative to this
functional unit.
4.5 Iterative approach
A water footprint assessment is an iterative technique. The individual phases of a water footprint
assessment use results of the other phases. The iterative approach within and between the phases
contributes to the comprehensiveness and consistency of the study and the reported results.
4.6 Transparency
Sufficient and appropriate information is disclosed in order to allow users of the water footprint
assessment to make decisions with reasonable confidence.
4.7 Relevance
Data and methods are selected such that they are appropriate to the water footprint assessment.
4.8 Completeness
All data which provide a significant contribution to the water footprint are included in the inventory.
4.9 Consistency
Assumptions, methods and data are applied in the same way throughout the water footprint assessment
to arrive at conclusions in accordance with the goal and scope definition.
4.10 Accuracy
Bias and uncertainties are reduced as far as is practicable.
4.11 Priority of scientific approach
Decisions within a water footprint assessment are preferably based on natural science. If this is not
possible, other scientific approaches (e.g. from social or economic sciences) may be used or international
conventions may be referred to. If neither a scientific basis exists nor a justification based on other
scientific approaches or international conventions is possible, then, as appropriate, decisions may be
based on value choices.
4.12 Geographical relevance
The water footprint assessment is conducted at a scale and resolution (e.g. a drainage basin), which gives
relevant results according to the goal and scope of the study and takes into account the local context.
ISO 14046:2014(E)
4.13 Comprehensiveness
A water footprint considers all environmentally relevant attributes or aspects of natural environment,
human health and resources related to water (including water availability and water degradation).
NOTE A non-comprehensive assessment brings a risk of not taking into account the transfer of pollution from
one impact category to another.
5 Methodological framework
5.1 General requirements
A water footprint assessment addresses the potential environmental impacts related to water associated
with a product, process or organization.
A water footprint assessment according to this International Standard shall include the four phases of
life cycle assessment:
a) goal and scope definition (see 5.2);
b) water footprint inventory analysis (see 5.3);
c) water footprint impact assessment (see 5.4);
d) interpretation of the results (see 5.5).
See Figure 1.
A water footprint inventory study according to this International Standard shall include the three
following phases of life cycle assessment:
— goal and scope definition (see 5.2),
— water footprint inventory analysis (see 5.3), and
— interpretation of the results (see 5.5).
See Figure 1.
For organizations, the additional requirements and guidelines given in Annex A shall apply.
The results of a water footprint inventory analysis may be reported, but shall not be reported as a water
footprint.
A water footprint assessment may be performed as a stand-alone assessment or as part of a life cycle
assessment.
A water footprint is the result of a comprehensive assessment which results in a profile of impact
category indicator results. If weighting is applied, it shall be conducted and reported in accordance with
ISO 14044.
When performing a comprehensive assessment, it shall be demonstrated that all significant potential
environmental impacts related to water are addressed by the selected impact categories. Lack of data
cannot be a justification for not taking into account a relevant impact category.
The results of a non-comprehensive water footprint assessment shall be reported as water footprint
with a qualifier, e.g. “water availability footprint”, “water scarcity footprint”, “water eutrophication
footprint”, “water ecotoxicity footprint”, “water acidification footprint”, “non-comprehensive water
footprint”.
10 © ISO 2014 – All rights reserved

ISO 14046:2014(E)
The term water footprint of an organization without qualifier shall only be used when direct and indirect
water footprint inventories of the organization are considered in a comprehensive water footprint
assessment.
Where relevant product category rules exist, they should be adopted provided that:
— they have been developed in accordance with ISO 14025, and
— they are considered appropriate (e.g. for system boundaries, modularity, allocation or data quality)
by the organization applying this International Standard.
Figure 1 — Pha
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