ISO/TC 207 - Environmental management

This document describes the principles, concepts, and methods relating to the quantification and reporting of direct and indirect greenhouse gas (GHG) emissions for an organization. It gives guidance on the application of ISO 14064-1 to GHG inventory at the organization level, for the quantification and reporting of direct emissions and indirect emissions. This document describes for all organizations, the steps for: — establishing organizational boundaries, in accordance with either a control approach (financial or operational) or an equity share approach; — establishing reporting boundaries, by identifying direct and indirect emissions to be quantified and reported; for each category of emission, guidance is provided on specific boundaries and methodologies for the quantification of GHG emissions and removals; — GHG reporting: the guidance is provided to promote transparency regarding the boundaries, the methodologies used for the quantification of direct and indirect GHG emissions and removals, and the uncertainty of the results. The examples and case studies presented in this document are not exclusive nor exhaustive. The values of the emission or removal factors mentioned in the examples are given for illustrative purposes only. A non-exhaustive list of database references is provided in REF Annex_sec_A \r \h Annex A 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000C00000041006E006E00650078005F007300650063005F0041000000 .

This document provides terminology, principles, requirements and guidance for the preparation of natural capital accounts for organizations. Natural capital accounts quantify the impacts from the organization’s activities on natural capital, or the dependencies of the organization on natural capital, or both. The scope of natural capital accounts can be expanded to cover activities in the organization’s value chain. There are two types of natural capital accounts, each with supporting schedules: a) the natural capital income statement; b) the natural capital balance sheet. This document is applicable to all types of organizations (e.g. public, private (both listed and unlisted) or non-governmental organizations) across all sectors, and of any size (such as small to medium-sized enterprises (SMEs) and larger businesses) and to one or more sites at which they operate. This document does not apply to national, sub-national or sector-wide natural capital accounts.

This document provides principles, requirements and guidance for performing an environmental techno-economic assessment (eTEA). eTEAs provide economic analyses combined with an assessment of environmental impacts. This document specifies requirements for documenting the results, underlying assumptions, parameters and methodologies used in an eTEA. This document is applicable to process systems of any size or production scale.

IEC/ISO dual logo IEC 82474-1:2025 specifies the requirements and guidance for the content, format and exchange relating to material declarations for products. The main intended use of this document is to provide data up and down the supply chain that: - allows organizations to assess products against material and substance requirements, - allows organizations to assess process chemical substances used in manufacturing and other stages of the product life, - allows organizations to use this information in their activities related to environmentally conscious design process and across all product life cycle stages, - allows organisations to obtain information about material efficiency and circularity of their products. This document specifies mandatory declaration requirements and also provides optional declaration requirements. This document does not suggest any specific software solution to capture material declaration data in the supply chain. However, it provides a data format used to transfer information within the supply chain. Organizations can determine the most appropriate method to capture material declaration data without compromising data utility and quality. This document is intended to allow declaration based on engineering judgement, responder (supplier) material declarations, and/or sampling and testing. This document has the status of a horizontal publication in accordance with IEC Guide 123. This edition includes the following technical changes with respect to IEC 62474:2018 (edition 2): a) Definitions were sharpened to fulfil needs from sectors other than electrical and electronic products and systems and new terms have been added that support new topics introduced such as webservice methods, material efficiency and circularity, and new reference list types. b) A new subclause (4.6) covering process chemical declaration was included. This subclause covers requirements related to the information required about process chemical substances, the applicable processes where they are used, and the respective product life cycle phase(s). c) A new clause (8) covering web services on material declaration was included. This clause covers requirements related to topics such as machine-machine communication, authentication service, and data representation. d) Requirements and guidance for the development of reference lists such as query list (QL), and application/exemption lists (AL/EL) were included. This document has been given the status of a horizontal document in accordance with ISO/IEC Directives, Part 1. It is published as a double logo standard.

This document establishes principles and framework, specifies requirements and gives guidance for the social life cycle assessment (S-LCA) of a product. The framework supports addressing the United Nations (UN) Sustainable Development Goals (SDG) and reaching the targets by identifying the enabling aspects from the inhibiting ones (with detrimental contributions). The document provides goal and scope definition, inventory analysis, impact assessment, interpretation and reporting of the S-LCA of a product.

This document specifies additional requirements and gives guidance for an effective application of ISO 14040:2006 and ISO 14044:2006 to organizations. This document provides: — the application of life cycle assessment (LCA) principles and methodology to organizations; — the benefits that LCA can bring to organizations by using LCA methodology at an organizational level; — the system boundary; — specific considerations when dealing with life cycle inventory (LCI), life cycle impact assessment (LCIA) and interpretation; — the limitations regarding reporting, environmental declarations and comparative assertions. This document is applicable to any organization that has interest in applying LCA. It is not intended for the interpretation of ISO 14001 and specifically covers the goals of ISO 14040 and ISO 14044. This document is applicable to an organization for a given time period. This document is applicable to all types of organizations. If properly justified, application of this document to segments or selected companies of an organization is possible.

This document specifies requirements and gives guidance for conducting a critical review of any type of life cycle assessment (LCA) study and the competencies required for the review. It provides additional requirements and guidance to ISO 14040 and ISO 14044. This document provides: — details of a critical review process, including clarification with regard to ISO 14044; — guidance to deliver the required critical review process, linked to the goal of the LCA and its intended use; — content and deliverables of the critical review process; — guidance to improve the consistency, transparency, efficiency and credibility of the critical review process; — the required competencies for the reviewer(s) (internal, external and panel member); — the required competencies to be represented by the panel as a whole. This document can be applicable to other standards that require independent review of LCA-based procedures and information (e.g. ISO 14045, ISO 14046, ISO 14025, ISO 14067), and can be adapted to the specific fields of application. Other reference standards can be included in the critical review process. This document does not apply to a) critical reviews performed prior to its publication, and b) the applications of LCA (as illustrated in ISO 14040:2006, Figure 1).

This document provides principles, requirements and guidance for organizations in fostering the sustainability and traceability of activities and processes for the recovery of secondary materials. This document also specifies requirements and provides guidance for organizations that engage with individuals involved in subsistence activities (SAs) as part of the organization’s activities and processes for the recovery of secondary materials, with the aim of ensuring safe and healthy working conditions and the continual improvement of the well-being, livelihoods and professional practices of those individuals. This document is applicable to organizations seeking to recover secondary materials systematically and responsibly using life cycle and circular economy perspectives, regardless of their size, type and location. This document does not provide quality criteria for specific types of secondary materials recovered. Energy recovery and disposal are outside the scope of this document. The collection, classification, sorting and non-destructive processes can lead to the recovery of components and products. The preparation and processing of products or components for their reuse or reprocessing (e.g. for repurposing, remanufacturing, refurbishment and repair) are outside the scope of this document.

This document specifies principles, requirements and guidance for achieving and demonstrating carbon neutrality through the quantification, reduction and offsetting of the carbon footprint. This document defines terms used in relation to carbon neutrality and provides guidance on the actions necessary to achieve and demonstrate carbon neutrality. In accordance with common practice, it uses the word “carbon” to refer to all greenhouse gases (GHGs) in compound expressions such as “carbon neutrality”. It is applicable to a wide range of subjects such as organizations (including companies, local authorities and financial institutions) and products (goods or services, including buildings and events). It is not intended to be used for territories (such as regions, countries, states or cities), including signatories to the United Nations Framework Convention on Climate Change (UNFCCC) when reporting national outcomes for the purposes of that Convention. This document establishes a hierarchy for carbon neutrality where GHG emission reductions (direct and indirect) and GHG removal enhancements within the value chain take priority over offsetting. It includes requirements for carbon neutrality commitments and making carbon neutrality claims. This document is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of this document.

This document specifies competence requirements for validation and verification teams (including technical experts) and independent reviewers. This document is applicable to all organizations that plan and conduct external or internal validations, verifications and agreed-upon procedures (AUP). This document is not linked to any particular environmental information programme. If a particular environmental information programme is applicable, competence requirements of that environmental information programme are additional to the requirements of this document. NOTE Management process requirements for the competence of personnel are specified in ISO 14065:2020, 7.3.

This document gives general guidelines for organizations seeking to address water-related environmental aspects, environmental impacts, environmental conditions, and the associated risks and opportunities within an environmental management system in accordance with ISO 14001. The document addresses issues for environmental management related to water quantity and quality, such as water withdrawal, efficient use of water, and water discharge, as well as approaches to cope with water-related events such as flooding and droughts. The document considers the interconnections of water with other environmental media and takes a holistic approach to the management of water due to its impacts on ecosystems, ecosystem services, related biodiversity, as well as human life and well-being. This document is applicable to organizations irrespective of their size, type, financial resources, location and sector. It is applicable to all types of water and considers a life cycle perspective.

This document establishes a common methodology for the quantification and reporting of greenhouse gas (GHG) emissions arising from the operation of transport chains of passengers and freight.

This document establishes principles and specifies general requirements that are applicable to all types of product-related environmental statements and environmental statement programmes. Environmental statements result from environmental statement programmes and include self-declared environmental claims, ecolabels, environmental product declarations (EPDs) and footprint communications. This document is intended to be used in conjunction with other standards in the ISO 14020 family. NOTE Those other standards contain additional terms and definitions, principles and requirements that are relevant to their specific scopes.

This document establishes an approach and methodology for a country-based mechanism to channel climate finance to subnational authorities to support climate change adaptation and to increase local resilience thereby contributing to the achievement of the goals of the 2015 Paris Agreement of the United Nations Framework Convention on Climate Change (UNFCCC) and the UN Sustainable Development Goals (SDGs). The country-based mechanism uses performance-based climate resilience grants (PBCRGs) which ensure programming and verification of climate change expenditures at the local level, offering strong incentives for performance improvements in enhanced resilience. This document provides requirements and guidelines and is applicable to organizations such as national and subnational authorities, donors, companies, financial institutions and international organizations that are involved in implementing a country-based mechanism for channelling climate finance to subnational authorities to support climate change adaptation and resilience. NOTE Another mechanism for supporting local adaptation is by direct support at the local level by donors without any financial flows from national government.

This document specifies principles, requirements and guidelines for normalization, weighting and life cycle interpretation, in addition to those given in ISO 14040 and ISO 14044. The document is applicable to any life cycle assessment (LCA) and footprint quantification study. In particular, this document addresses: — the use of normalization and its limitations; — the use of weighting and its limitations; — the selection or development of weighting factors; — the generation of single scores; — requirements that relate to documentation and reporting. For the interpretation phase, it provides, in addition to ISO 14044, procedures and guidance for: — performing completeness, sensitivity and consistency checks; — addressing uncertainties and limitations; — documenting conclusions and recommendations. This document does not specify the composition of panels for weighting nor does it specify multi-criteria decision analysis. This document does not intend to recommend or require a specific weighting approach or method or any priority of one weighting approach or method over another as they are based on value choices. Organizations have the flexibility to implement LCA in accordance with the intended application and the requirements of the organization.

This document establishes a framework and outlines a process to identify criteria for environmental impacts and performance to take into account when considering projects, assets and activities seeking finance. This document also gives guidance on assessing the risks and opportunities that can arise in applying environmental criteria to projects, assets and activities. It is applicable to parties seeking finance, providing finance or other interested parties.

This document defines a taxonomy of eligible investment categories for designation as green debt instruments, including bonds and loans. This document categorizes economic sectors and establishes criteria for determining the eligibility of projects, assets and supporting expenditures. It provides guidance on adaptation by sector in Annex A. It provides examples of thresholds and exclusions in Annex B.

This document specifies principles, requirements and guidelines for the verification and validation of water statements. It is applicable to organizational, product and project water statement verification and validation, and can also be used to provide confidence in reported water information on a local, regional or national level. This document is programme neutral. If a programme is applicable, requirements of that programme are additional to the requirements of this document. NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how applicable legal requirements relate to this document.

This document gives guidance on how to conduct an environmental due diligence (EDD) assessment through a systematic process of identifying environmental aspects, issues and conditions as well as determining, if appropriate, their business consequences. This document does not provide guidance on how to conduct other types of environmental assessment, such as: a) environmental audits; b) environmental impact assessments; c) environmental performance, efficiency, or reliability assessment; d) intrusive environmental investigations and remediation.

This document specifies requirements for mutual recognition arrangements (MRAs) and gives guidance on how to initiate developments on MRAs between environmental product declaration (EPD) and footprint communication programme operators. It addresses administrative and operational duties, through evaluation of such programmes, and how to externally communicate the results of the cooperation as well as plans for future related activities. This document is primarily applicable to MRAs but can also be a basis for bilateral agreements.

This document provides regional case studies of good practices in land management to prevent or minimize land degradation and desertification in support of ISO 14055-1:2017. The case studies are presented to facilitate the application of ISO 14055-1 across a wide of range of geographical and local conditions. NOTE The cases studies are presented as different ways of applying good practice and do not preclude alternative ways of applying good practices in accordance with ISO 14055-1.

This document establishes principles, specifies requirements and gives guidelines: for designating bonds which finance eligible projects, assets and supporting expenditures as “green”; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on their environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any issuer of bonds.

This document establishes principles, specifies requirements and gives guidelines: for designating as “green” loans which finance eligible projects, assets and supporting expenditures; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on the environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable to lenders.

This document specifies requirements for verification bodies performing verification of claims of conformity to ISO 14030-1 or ISO 14030-2 and to ISO 14030-3 or a suitable substitute taxonomy. Conformity to the requirements of this document is mandatory for the verification of statements made by green debt issuers, borrowers and lenders that claim that their products conform to the ISO 14030 series. This document specifies requirements for the validation of claims of eligibility made in conformity to ISO 14030-1:2021, 5.4, ISO 14030-2:2021, 6.3, and ISO 14030-2:2021, 7.3. This document also establishes requirements for the optional use of third-party marks of conformity.

This document specifies principles and requirements for the determination of greenhouse gas (GHG) emissions from sector-specific sources such as from steel and iron, cement, aluminium, lime and ferroalloy-producing industries. This document specifies definitions and requirements valid to the sector-specific parts of ISO 19694 series. It provides common methodological issues and defines the details for applying the requirements for the harmonized methods, which include: measuring, testing and quantifying methods for GHG emissions of the above-mentioned sector-specific sources in the cited standards; assessing the level of GHG emissions performance of production processes over time at production sites; establishing and providing reliable, accurate and quality information for reporting and verification purposes. The application of this document to the other sector-specific standards in the ISO 19694 series ensures accuracy, precision and reproducibility of the obtained results. For this reason, it is a generic standard.

This document specifies a general framework, including principles, requirements and guidance for assessing, measuring, monitoring and reporting on investments and financing activities in relation to climate change and the transition into a low-carbon economy. The assessment includes the following items: — the alignment (or lack thereof) of investment and financing decisions taken by the financier with low-carbon transition pathways, adaptation pathways, and climate goals; — the impact of actions through the financier’s investment and lending decisions towards the achievement of climate goals in the real economy, i.e. mitigation (greenhouse gas emissions) and adaptation (resilience); — the risks to owners of financial assets (e.g. private equities, listed stocks, bonds, loans) arising from climate change. To support the financier’s assessment of the impact of investment and lending decisions, this document provides guidance for the financier on how to: — set targets and determine metrics to be used for tracking progress related to the low-carbon transition pathways of investees; — determine low-carbon transition and adaptation trajectories of investees; — document the causality or linkage between its climate action and its outputs, outcomes and impacts. This document is applicable to financiers, i.e. investors and lenders. It guides their reporting activities to the following third parties: shareholders, clients, policymakers, financial supervisory authorities and non-governmental organizations.

This document gives guidelines for the design and use of environmental performance evaluation (EPE) within an organization. It is applicable to all organizations, regardless of type, size, location and complexity. This document does not establish environmental performance levels. It is not intended for use for the establishment of any other environmental management system (EMS) conformity requirements. The guidance in this document can be used to support an organization's own approach to EPE including its commitments to compliance with legal and other requirements, the prevention of pollution and continual improvement, among others. NOTE This document is a generic standard and does not include guidance on specific methods for valuing or weighting different kinds of impacts in different kinds of sectors, disciplines, etc. Depending on the nature of the organization's activities, there is often a need to also go to other sources for additional information and guidance on sector-specific topics, different subject matters or different scientific disciplines.

This document gives practical guidelines for the phased implementation of material flow cost accounting (MFCA) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance and material efficiency. The phased approach provides flexibility that allows organizations to develop their MFCA activities at their own pace, according to their own circumstances. The resulting information can act as a motivator for organizations to seek opportunities to simultaneously generate financial and environmental benefits by reducing material losses and energy consumption. This document is applicable to any organization, regardless of its level of development, the nature of its activities, or the location at which these activities occur. This document provides basic calculation procedures to analyse saving potentials by avoiding material losses. Detailed calculation procedures or information on techniques for improving material or energy efficiency are out of the scope of this document.

This document gives guidelines for assessing the risks related to the potential impacts of climate change. It describes how to understand vulnerability and how to develop and implement a sound risk assessment in the context of climate change. It can be used for assessing both present and future climate change risks. Risk assessment according to this document provides a basis for climate change adaptation planning, implementation, and monitoring and evaluation for any organization, regardless of size, type and nature.

This document gives guidelines for assisting organizations in establishing, documenting, implementing, maintaining and continually improving material circulation in their design and development in a systematic manner, using an environmental management system (EMS) framework. These guidelines are intended to be used by those organizations that implement an EMS in accordance with ISO 14001. The guidelines can also help in integrating material circulation strategies in design and development when using other management systems. The guidelines can be applied to any organization regardless of its size or activity. This document provides guidelines for design strategies on material circulation to achieve the material efficiency objectives of an organization, by focusing on the following aspects: — type and quantity of materials in products; — product lifetime extension; — recovery of products, parts and materials. In design and development, many aspects are considered, such as safety, energy efficiency, performance and cost. Although important, they are not addressed in this document.

This document specifies principles and requirements for bodies performing validation and verification of environmental information statements. Any programme requirements related to bodies are additional to the requirements of this document. This document is a sector application of ISO/IEC 17029:2019, which contains general principles and requirements for the competence, consistent operation and impartiality of bodies performing validation/verification as conformity assessment activities. This document includes sector-specific requirements in addition to the requirements of ISO/IEC 17029:2019.

This document defines terms used in documents in the fields of environmental management systems and tools in support of sustainable development. These include management systems, auditing and other types of assessment, communications, footprinting studies, greenhouse gas mitigation and adaptation to climate change.

This document gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports. This document is applicable to assuring other types of reports in principle provided that special consideration is paid to identifying the competence needed by the assurance provider.

This document specifies requirements and guidance on adaptation planning for local governments and communities. This document supports local governments and communities in adapting to climate change based on vulnerability, impacts and risk assessments. In working with relevant interested parties, it also supports the setting of priorities, and the development and subsequent updating of an adaptation plan.

This document gives guidelines to organizations for general principles, policy, strategy and activities relating to both internal and external environmental communication. It uses proven and well-established approaches for communication, adapted to the specific conditions that exist in environmental communication. It is applicable to all organizations regardless of their size, type, location, structure, activities, products and services, and whether or not they have an environmental management system in place. It can be used in combination with any of the ISO 14000 family of standards, or on its own. NOTE 1 A reference table to the ISO 14000 family is provided in Annex A. NOTE 2 ISO 14020, ISO 14021, ISO 14024, ISO 14025 and ISO 14026 provide specific environmental communication tools and guidance relating to product labels and declarations.

This document gives guidelines for assisting organizations in establishing, documenting, implementing, maintaining and continually improving their management of ecodesign as part of an environmental management system (EMS). This document is intended to be used by organizations that have implemented an EMS in accordance with ISO 14001, but it can also help in integrating ecodesign using other management systems. The guidelines are applicable to any organization regardless of its type, size or product(s) provided. This document is applicable to product-related environmental aspects and activities that an organization can control and those it can influence. This document does not establish specific environmental performance criteria.

This document gives general guidelines for organizations seeking to systematically manage environmental aspects or respond to the effects of changing environmental conditions within one or more environmental topic areas, based on ISO 14001. This document also constitutes a framework for common elements of subsequent parts of the ISO 14002 series.

This document gives guidelines for organizations on determining the environmental costs and benefits associated with their environmental aspects. It addresses the dependencies of an organization on the environment, for example, natural resources, and the context in which the organization operates or is located. Environmental costs and benefits can be expressed quantitatively, in both non-monetary and monetary terms, or qualitatively. This document also provides guidance for organizations when disclosing related information. This document takes an anthropocentric perspective, i.e. looking at changes that affect human wellbeing (utility) including their concern for, and dependence on, nature and ecosystem services. This includes use and non-use values as reflected in the concept of total economic value when environmental costs and benefits are determined in monetary terms. The ways in which the environmental costs and benefits are used after they have been determined are outside the scope of this document. This document is applicable to any organization regardless of size, type and nature.

This document specifies principles, requirements and guidelines for adaptation to climate change. This includes the integration of adaptation within or across organizations, understanding impacts and uncertainties and how these can be used to inform decisions. This document is applicable to any organization, regardless of size, type and nature, e.g. local, regional, international, business units, conglomerates, industrial sectors, natural resource management units. This document can support the development of sector-, aspect- or element-specific climate change adaptation standards.

This document gives guidelines for a phased approach to establish, implement, maintain and improve an environmental management system (EMS) that organizations, including small and medium-sized enterprises (SMEs), can adopt to enhance their environmental performance. The phased approach provides flexibility that allows organizations to develop their EMS at their own pace, over a number of phases, according to their own circumstances. Each phase consists of six consecutive stages. The system's maturity at the end of each phase can be characterized using the five-level maturity matrix provided in Annex A. This document is applicable to any organization regardless of their current environmental performance, the nature of the activities undertaken or the locations at which they occur. The phased approach enables an organization to develop a system that ultimately satisfies the requirements of ISO 14001. The guidance does not cover those elements of specific systems that go beyond ISO 14001 and it is not intended to provide interpretations of the requirements of ISO 14001.

This document specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements. It is applicable to organization, project and product GHG statements. The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

This document specifies principles and requirements and provides guidance at the project level for the quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission reductions or removal enhancements. It includes requirements for planning a GHG project, identifying and selecting GHG sources, sinks and reservoirs (SSRs) relevant to the project and baseline scenario, monitoring, quantifying, documenting and reporting GHG project performance and managing data quality. The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, the requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.

This document specifies a methodological framework for the monetary valuation of environmental impacts and related environmental aspects. Environmental impacts include impacts on human health, and on the built and natural environment. Environmental aspects include releases and the use of natural resources. The monetary valuation methods in this document can also be used to better understand organizations' dependencies on the environment. During the planning of the monetary valuation, the intended use of the results is considered but the use itself is outside the scope of this document. In this document, monetary valuation is a way of expressing value in a common unit, for use in comparisons and trade-offs between different environmental issues and between environmental and other issues. The monetary value to be determined includes some or all values reflected in the concept of total economic value. An anthropocentric perspective is taken, which asserts that natural environment has value in so far as it gives utility (well-being) to humans. The monetary values referred to in this document are economic values applied in trade-offs between alternative resource allocations, and not absolute values. This document does not include costing or accounting, although some valuation methods have the term "cost" in their name. This document does not include the development of models linking environmental aspects to environmental impacts. NOTE In this document, what is valued in monetary terms is either environmental impacts or environmental aspects. When valuing environmental impacts of an organization, it is important that links between environmental aspects and environmental impacts are established.

This document gives guidelines for the systematic and methodical acquisition and review of quantitative environmental information and data about systems. It supports the application of standards and reports on environmental management. This document gives guidelines for organizations on the general principles, policies, strategies and activities necessary to obtain quantitative environmental information for internal and/or external purposes. Such purposes can be, for example, to establish inventory routines and support decision making related to environmental policies and strategies, aimed in particular at comparing quantitative environmental information. The information is related to organizations, activities, facilities, technologies and products. This document addresses issues related to defining, collecting, processing, interpreting and presenting quantitative environmental information. It provides guidelines on how to establish accuracy, verifiability and reliability for the intended use. It uses proven and well-established approaches for the preparation of information adapted to the specific needs of environmental management. This document is applicable to all organizations, regardless of their size, type, location, structure, activities, products, level of development and whether or not they have an environmental management system in place. NOTE 1 Quantitative information specifically addresses quantification of environmental performance in the form of environmental performance indicators in accordance with ISO 14031. NOTE 2 Quantitative information also addresses quantification of risk for risk management purposes. This document supplements the contents of other International Standards on environmental management. NOTE 3 Annexes A and B provide illustrative and general examples of how to apply the guidelines and the framework. Annexes C and D provide sector-specific case studies on the application of the framework and case studies on selected documents from the ISO 14000 family, respectively. Annex E provides explanatory information to prevent misinterpretation of the guidance of this document.

This document specifies principles and requirements at the organization level for the quantification and reporting of greenhouse gas (GHG) emissions and removals. It includes requirements for the design, development, management, reporting and verification of an organization's GHG inventory. The ISO 14064 series is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14064 series.

This document specifies principles, requirements and guidelines for the quantification and reporting of the carbon footprint of a product (CFP), in a manner consistent with International Standards on life cycle assessment (LCA) (ISO 14040 and ISO 14044). Requirements and guidelines for the quantification of a partial CFP are also specified. This document is applicable to CFP studies, the results of which provide the basis for different applications (see Clause 4). This document addresses only a single impact category: climate change. Carbon offsetting and communication of CFP or partial CFP information are outside the scope of this document. This document does not assess any social or economic aspects or impacts, or any other environmental aspects and related impacts potentially arising from the life cycle of a product.