EUROPEAN COMMISSION

JOINT RESEARCH CENTRE

Institute for Environment and Sustainability
H08 Sustainability Assessment Unit

Analysis of Existing
Environmental Footprint
Methodologies for
Products and
Organizations:
Recommendations,
Rationale, and Alignment
Deliverable 1 to the Administrative Arrangement
between DG Environment and Joint Research
Centre No. N 070307/2009/552517, including
Amendment No 1 from December 2010.
European Commission (EC)
Joint Research Centre(JRC)
Institute for Environment and Sustainability (IES)
Authors: Kirana Chomkhamsri, Nathan Pelletier
Project Leader and main reviewer: Rana Pant
Action Leader and reviewer: David Pennington
Approved: Constantin Ciupagea (HoU) (April 29, 2011)

Ispra, Italy, November 2011, updated after feedback by ADEME, DEFRA, WRI, ISO

Content
Content ................................................................................................................................................... 2
Executive summary ................................................................................................................................. 3
1. Abbreviations ...................................................................................................................................... 5
2. Glossary............................................................................................................................................... 6
3. Procedure of Analysis.......................................................................................................................... 7
3.1 Methodological issues considered for product environmental footprinting ................................... 7
3.2 Methodological issues considered for corporate environmental footprinting ..............................12
4. Short description of analyzed methods ............................................................................................14
4.1 Product Environmental Footprint ...................................................................................................14
4.2 Corporate Environmental Footprint ...............................................................................................16
5. Results of the analysis of existing methods ......................................................................................20
5.1 Product Environmental Footprint ...................................................................................................20
5.2 Corporate Environmental Footprint ...............................................................................................43
6.1 General issues .................................................................................................................................57
6.2 Common approaches ......................................................................................................................57
6.3 Divergent approaches .....................................................................................................................58

Executive summary
The Analysis of Existing Environmental Footprint Methodologies for Products and
Organizations forms the starting point for the development of a harmonized European
methodology for environmental footprint that can accommodate a broad suite of relevant
environmental performance criteria, including greenhouse gas emissions. The results suggest
that advancing European guidance documents that provide for a greater degree of
methodological specificity than existing methods and standards is required to move towards
more consistency and reproducibility of results. This will be much more challenging for the
company side where, in contrast to product footprint, life cycle approaches have not
previously played an important role.

Background and policy context

In the context of increasing global awareness of anthropogenic climate change, the carbon
footprint concept is now widely used both as a marketing tool and to mobilize public
sentiment. In its conclusions on the Sustainable Consumption and Production Action Plan the
Council invited the Commission "taking into account Member States' experience, to start
working as soon as possible on common voluntary methodologies facilitating the future
establishment of carbon audits for organizations and the calculation of the carbon footprint of
products".
As a follow-up to the Council conclusions, the European Commission concluded a study on
product and corporate Carbon Footprint methods that involved analyzing existing
methodologies and initiatives and how they might relate to future policies. One of the main
outcomes of this study was that it is important to take into consideration all environmental
impacts of products in a balanced way in place of sole focus on greenhouse gas emissions.
Recently, in its conclusion on the "Sustainable materials management and sustainable
production and consumption" (December 2010), the European Council invited the
Commission to "develop a common methodology on the quantitative assessment of
environmental impacts of products, throughout their life-cycle, in order to support the
assessment and labeling of products".
The European Commission therefore decided to extend the work on carbon footprinting to
include other environmental aspects. Thus, the Product and Corporate Environmental
Footprint project was initiated with the aim of developing a harmonized European
methodology for environmental footprinting that can accommodate a broader suite of relevant
environmental performance criteria.

Scope and objectives

This analysis focuses on key methodologies and standards (or drafts thereof) that aim at
calculating the environmental footprint of products and organizations. Seven product-specific
and seven organization-specific methodologies are considered. The analysis does not include
issues related to communication. Rather, the intention of this study is to provide a more
detailed analysis of the selected methodologies as a basis for formulating guidance and
requirements for a common European environmental footprint methodology. Key
methodological decision points in existing standards are compared. Subsequently,
recommendations and supporting rationale are advanced for each decision point as
necessary to move towards more reproducible product and corporate environmental footprint.

Results of the analysis

For product-related methodologies, the Life Cycle approach is the common basis, with ISO
14044 as the core reference document. Many methodological issues are addressed in a
similar manner (or without practical differences) across the methodologies. There are,
however, several important methodological issues where current recommendations are
inconsistent. The identification and prescription of preferred methodological choices for such
decision points is necessary for a common product environmental footprinting standard.
Similar observations arose from the analysis of corporate footprint methods.
For corporate footprinting, it is noted that existing methodological guidance is considerably
less advanced and prescriptive than for product footprinting, and that only a few of the
corporate footprint methodologies are based on a life cycle approach. The development of
stringent, prescriptive and technically detailed life cycle based guidance promises to be more
challenging compared to the product footprinting from a technical/scientific, feasibility and a
stakeholder acceptance perspective.
The current analysis suggests that advancing common European product and corporate
environmental footprinting methods that provide for a greater degree of methodological
specificity than existing standards is feasible. This will lead to increased reproducibility and
consistency of methodological application and results. However, this can be achieved only by
developing rather prescriptive guidance document that reduces the flexibility currently
prevailing in many of the existing methodologies and standards.
It also became evident that sectorial guides like product category rules (PCR), PCR-like
guides or similar documents play an important role in providing for more reproducibility and
consistency. Another outcome is identification of the need for concerted policy development
to ensure the availability of high-quality life cycle data at the sectorial level as a basis for
robust product and corporate environmental footprinting.

1. Abbreviations
ADEME

Agence de l'Environnement et de la Matrise de l'Energie

AFNOR

Association franaise de normalisation

B2B

Business to Business

B2C

Business to Consumer

CDP

Carbon Disclosure Project

CSR

Corporate Social Responsibility

DEFRA

Department for Environment Food and Rural Affairs

EF

Ecological Footprint

ELCD

European Reference Life Cycle Database

EPLCA

European Platform on Life Cycle Assessment

IPCC

Intergovernmental Panel on Climate Change

LCA

Life Cycle Assessment

LCI

Life Cycle Inventory

LCIA

Life Cycle Impact Assessment

ILCD

International Reference Life Cycle Data System

PAS

Publicly Available Standard

PCR

Product Category Rule

PFCR

Product Footprint Category Rule

UNEP

United Nations Environment Programme

WBCSD

World Business Council on Sustainable Development

WRI

World Resource Institute

2. Glossary
End-Point

Attribute or aspect of any of the areas of protection "natural

environment", "human health", "resource availability", and "man-build
environment" identifying a societal issue giving cause for concern.

Extended Input output LCA

Combining life cycle assessment and economic input-output table

Hybrid LCA

Combining process based LCA with extended input output LCA

Mid-point

Specifies the results of traditional LCIA characterization and

normalization methods as indicators located between emission and endpoint
damages in the impact pathway at the point where it is judged that further
modelling involves too much uncertainty.

Process based LCA

Itemizes the inputs (materials and energy resources) and the outputs
(emissions and wastes to the environment) for a given step in producing a
product.[EIOLCA.net]

Recycled content method (allocation for end of life)

known also as "cut-off" method and the

"100-0" method

Recycling rate method (allocation for end of life)

known also as 0-100" method, "end-of-life

recycling" method, and "recyclability
substitution" method

3. Procedure of Analysis
Building on the analysis conducted by DG Environments contractors in July 2010 in
relation to corporate carbon footprinting and product carbon footprints, this analysis focuses
on the methodology used to calculate the environmental footprints of products and
organizations. Issues related to communication (other than reporting) are not considered.
The intention of this study is to provide a detailed analysis of the following selected
methodologies, and to recommend a preferred methodological approach.
Product Environmental Footprint

ISO 14044: Environmental management -- Life cycle assessment -Requirements and guidelines

ISO 14067: carbon footprint of product

ILCD: International Reference Life Cycle Data System

Ecological footprint

Product and Supply Chain Standards Greenhouse Gas Protocol

(WRI/ WBCSD)

French Environmental Footprint (BPX 30-323)

UKs Product Carbon footprint (PAS 2050)

Corporate Environmental Footprint

ISO 14064: Greenhouse gases -- Part 1, 2 and 3

ISO/WD TR 14069: GHG -- Quantification and reporting of GHG

emissions for organizations (Carbon footprint of organization)

ILCD: International Reference Life Cycle Data System

Corporate Accounting and Reporting Standards Greenhouse Gas

Protocol from WRI/ WBCSD

Bilan Carbon

DEFRA - Carbon Disclosure Project (CDP)

CDP water

Global Reporting Initiative (GRI)

3.1 Methodological issues considered for product environmental

footprinting
The table below summarizes the list of methodological issues that were considered in the analysis for
Product Environmental Footprinting
Methodological
Consideration
Life Cycle Thinking? (Life
Cycle Approach)

Description and/or definition

Life Cycle Thinking refers to taking into consideration the spectrum of
resource flows and environmental interventions associated with a
product, service, or organization from a supply chain perspective,
including all phases from raw material acquisition through processing,
distribution, use, and end-of-life processes.
The life cycle thinking contributes to improved environmental
management of business activities, including planning, procurement, and
design, marketing & sales.

Methodological
Consideration

Description and/or definition

Applications and Excluded

Applications

Companies may use the results from product environmental footprint

exercises for a variety of purposes, including hot spot identification,
communication with customers and other stakeholders, benchmarking,
tracking, etc. However, certain applications may require fulfilling
additional methodological specifications for example, comparative
assertions.

Communication Target
Audiences

Intended users as individuals or organizations identified by those

reporting as being reliant rely on that information to make decisions.
[modified from ISO 14064]
NOTE: The intended user can be the client, the responsible party,
programme administrators, regulators, the financial community or other
affected stakeholders (such as local communities, government
departments or non-governmental organizations) [modified from ISO
14064-1].

Functional Unit

The functional unit is the qualitative and quantitative aspects of the

function(s) as related to the questions what, how much, how well,
and for how long. The functional unit allows for making valid
comparisons between products.
Definition: Quantified performance of a product system for use as a
reference unit [ISO 14044].

System Boundary

Cut Off

The system boundary determines which unit processes shall be included

or excluded from the study. Normally, the system boundary of an LCA
can include all activities from extraction of raw materials through
processing, manufacturing, use, repair and maintenance processes as
well as transport, waste treatment and other purchased services such as
e.g. cleaning and legal services, marketing, production and
decommissioning of capital goods, operation of premises such as retail,
storage, administration offices, staff commuting, business travel, and
end-of-life processes.

A cut off criterion is the 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. Cut-off criterion thus provides a clear basis for deciding on the
inclusion or exclusion of processes in an analysis. It is generally a
threshold on emissions or activity data which ensures that a sufficient
part of these data has been included, as far as practical, for providing
users with a picture of the environmental dimensions of the product
considered. Cut-off rules are important to define an appropriate balance
between result representativeness and data collection effort by users.
Definition: Specification of the amount of material or energy flow or the
level of environmental significance associated with unit processes or
product systems to be excluded from a study [ISO 14044].

Covered Emissions /
Impact Categories

Potential impacts to the natural environment, human health or the

depletion of natural resources, caused by the interventions between the
technosphere and the ecosphere that are considered in a given
methodological standard. [ILCD]
Definition: Class representing environmental issues of concern to which life
cycle inventory analysis results may be assigned [ISO 14044].

Data Modeling

Data modelling is part of Life Cycle Inventory step in the LCA approach.
There are two main approaches.
Attributional modelling: modelling frame that inventories the inputs and

Methodological
Consideration

Description and/or definition

output flows of all processes of a system as they occur. Modelling
process along an existing supply-chain is of this type [ILCD].
Consequential modeling: modeling principle that identifies and models all
processes in the background system of a system that may change in
consequence of decisions made in the foreground system [ILCD].
Definition: the technical system is constructed using data on inputs and
outputs. The flow model is typically illustrated with a flow chart that
includes the activities that are going to be assessed in the relevant
supply chain and gives a clear picture of the technical system
boundaries. The input and output data needed for the construction of the
model are collected for all activities within the system boundary, including
from the supply chain (referred to as inputs from the technosphere).

Data Quality

Data quality is important to ensure the reliability of results.

Definition: characteristics of data that relate to their ability to satisfy
stated requirements [ISO 14044].

Primary Data (Data

Collection)

Data collection is one of the important parts of life cycle assessment. The
data collection must be performed according to the functional unit and
system boundaries. The data that should be used is for all the important
processes within the system boundaries.
The data should include all inputs and outputs from the processes. Inputs
are for example use of energy, water, materials etc. Outputs are the
products and co-products. Emissions can be divided into four categories:
air, water, soil and solid waste depending on what the emissions affect
Definition: Data that be collected, measured or estimated for product
system [ILCD]

Data Collection Template

Template for collecting inventory data to facilitate methodological

application by non-experts

Secondary Data

Secondary data are data that are not directly collected or measured but
rather derived from alternative sources such as databases or peerreviewed literature. Depending on the goals of a study as well as the
complexity of the analysed product system, comprehensive primary data
collection may not be feasible. In this case, secondary data may be used.
Definition: Data obtained from sources other than direct measurement of
the processes included in the life cycle of the product [PAS 2050].

Allocation

The analyzed system can produce more than analyzed product therefore
the analysis need to partition this environmental load for each product.
Definition: Partitioning the input or output flows of a process or a product
system between the product system under study and one or more other
product systems [ISO 14044].

Allocation for Recycling

Where the life cycle of a product includes a material input with recycled
content and/or recycled material output, the emissions and removals
arising from that material shall reflect the product specific recycled
content and/or recycling rate. There are two different methods commonly
applied in Life Cycle Assessment. These are the recycled content
method and recycling rate method.

Fossil and Biogenic Carbon

Emissions and Removals

There are two sources of carbon (dioxide) emissions: fossil and biogenic.
Specific methods exist for accounting for both emissions and removals
for each source.
Fossil carbon is the carbon emission from non-renewable sources e.g.
petroleum.
Biogenic carbon is the carbon emission from renewable sources e.g.

Methodological
Consideration

Description and/or definition

wood.

Land Use Change

Refers to emissions or sequestration of carbon associated with changes

in land management practices.
NOTE 1: Direct and indirect land use change may have an impact on
GHG sources and sinks, or other properties of the climate system and
may thus have a radiative forcing impact and/or other impacts on climate,
locally or globally.
NOTE 2: Indirect land use change encompasses changes in the
condition of land as a consequence of direct land use change elsewhere
[PAS2050].

Indirect Land Use Change

Occurs when the demand for a specific land use induces a carbon
stock change on other lands [WRI].

Carbon Storage /
Sequestration and Delayed
Emissions

Retention of carbon of biogenic or atmospheric origin in a form other than

as an atmospheric gas [PAS 2050].
Carbon storage and delayed emission is the storage of biogenic or fossil
carbon.

Renewable Electricity
Generation
(Green Power Purchasing)

Green Power: A generic term for renewable energy sources and specific
clean energy technologies that emit fewer GHG emissions relative to
other sources of energy that supply the electric grid. Includes solar
photovoltaic panels, solar thermal energy, geothermal energy, landfill
gas, low-impact hydropower, and wind turbines [WRI].

Climate Change Factors

Climate change is a long-term change in the statistical distribution of

weather patterns over periods of time that range from decades to
millions of years. It may be a change in the average weather conditions
or a change in the distribution of weather events with respect to an
average, for example, greater or fewer extreme weather events.
Climate change may be limited to a specific region, or may occur across
the whole Earth.
In recent usage, especially in the context of environmental policy,
climate change usually refers to changes in modern climate. It may be
qualified as anthropogenic climate change, more generally known as
global warming
Definition: Global Warming Potential (GWP): A metric used to calculate
the cumulative radiative forcing impact of multiple GHGs in a
comparable way [WRI].

Land Use Impact Category

Impact category related to use (occupation) and conversion

(transformation) of land area by product-related activities such as
agriculture, roads, housing, mining etc. Land occupation considers the
effects of the land use, the amount of area involved and the duration of
its occupation (quality-changes multiplied with area and duration). Land
transformation considers the extend of changes in land properties and
the area affected (quality changes multiplied with the area).

Weighting Factor

Weighting is the process of converting indicator results of different impact

categories by using numerical factors based on value-choices. It may
include aggregation of the weighted indicator results.
Weighting steps are based on value-choices. Different individuals,
organizations and societies may have different preferences; therefore it
is possible that different parties will reach different weighting results
based on the same indicator results or normalized indicator results. In an
LCA it may be desirable to use several different weighting factors and

10

Methodological
Consideration

Description and/or definition

weighting methods, and to conduct sensitivity analysis to assess the
consequences on the LCIA results of different value-choices and
weighting methods [ISO 14044].
Definition: weighting: converting and possibly aggregating indicator
results across impact categories using numerical factors based on valuechoices; data prior to weighting should remain available [ISO 14044].

Emission Off-setting

The term offset is frequently used with reference to third-party

greenhouse gas mitigation activities.
Offsets are discrete GHG reductions used to compensate for (i.e. offset)
GHG emissions elsewhere, for example to meet a voluntary or
mandatory GHG target or cap. Offsets are calculated relative to a
baseline that represents a hypothetical scenario for what emissions
would have been in the absence of the mitigation project that generates
the offsets. To avoid double counting, the reduction giving rise to the
offset must occur at sources or sinks not included in the target or cap for
which it is used. [WRI]

Review

An independent assessment of the reliability (considering completeness

and accuracy) of an inventory and an impact assessment result [Adapted
from WRI].

Reporting

Presenting data to internal management and external users such as

regulators, shareholders, the general public or specific stakeholder
groups [WRI].

Role of Specific Guides /

PCRs

Product category rules or similar documents normally provide more

specific rules for each product or product groups. The product or product
groups usually programe operators defines base on international code.
Definition: Set of specific rules (Product Category Rules), requirements,
and guidelines for developing type III environmental declarations for one
or more product categories [ISO 14025].

How to Develop PCRs

Recommendations/guidance for the development of product category

rules

Interpretation

Systematic review and evaluation of the life cycle inventory and impact
assessment results relative to the goals of the study and in light of the
achieved accuracy, completeness and precision of the applied data and
assumptions.

Uncertainty

In order to determine whether the apparent differences between the

compared alternatives are real (statistically significant), it is necessary to
perform an assessment of the uncertainties accompanying the results.
Three main sources of uncertainty may be addressed:

stochastic uncertainty

choice uncertainty

lack of knowledge of the studied system.

[ILCD]

General Degree of
Flexibility /Specificity
(comparison)

Reflection on
prescription

trade-offs

11

between

methodological

choice

versus

3.2 Methodological issues considered for corporate environmental

footprinting
The table below summarizes the list of methodological issues that were considered in the analysis of
corporate environmental footprint methodologies.
Methodological
Consideration
General concept
Using Life Cycle Approach

Goals

Applications
Target Audiences
Accounting and Reporting
Principles
Scope

System Boundaries
Functional Unit
Covered Emission/ Impact
Categories

Cut-Off Criteria
Primary Data
Secondary Data
Data Quality
Allocation

Description and/or definition

Life Cycle Approach refers to taking into consideration the spectrum of

resource flows and environmental interventions associated with a
product, service, or organization from a supply chain perspective,
including all phases from raw material acquisition through processing,
distribution, use, and end-of-life processes.
The life cycle approach contributes to improved environmental
management of business activities, including planning, procurement,
design, marketing & sales.
Defining goals prior to evaluating the corporate environmental footprint
provides the necessary opportunity for establishing the context and
overall vision for the exercise. The purpose of clearly articulating goals is
to ensure that the analytical aims, methods, results and intended
applications are optimally aligned, and that a shared vision is in place to
guide participants in the exercise.
Intended uses of corporate environmental footprint reports
Intended consumers of corporate environmental footprint reports
Core suite of principles that provide overarching guidance in corporate
environmental footprinting
Defining the scope of the corporate environmental footprinting exercise
refers to describing in detail the system to be evaluated along with the
associated analytical specifications. For the purpose of calculating the
corporate environmental footprint, scope definition therefore includes
identification of the organizational and (broader life cycle) analytical
boundaries, the methodological approach, and the quality, reporting and
verification requirements.
Defined basis for delineation of included/excluded processes for an
analysis.
Quantified performance of a product system for use as a reference
unit [ISO 14044].
Potential impacts to the natural environment, human health or the
depletion of natural resources caused by interventions between the
technosphere and the ecosphere that are considered in a given
methodological standard
Definition: Class representing environmental issues of concern to
which life cycle inventory analysis results may be assigned [ISO
14044].
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 [ISO 14044].
Directly collected or measured data in the foreground system (i.e.
unique to the system analyzed).
Data obtained from sources other than direct measurement of the
processes included in the life cycle of the product [PAS 2050].
Characteristics of data that relate to their ability to satisfy stated
requirements [ISO 14044].
Partitioning the input or output flows of a process or a product system
under study and one or more other product systems [ISO 14044].

12

Methodological
Consideration
Accounting for External
Reductions (offset)

Setting Targets and Tracking

Progress
Reporting
Sectorial Specificity
Relationship with Product
Environmental Footprint
Guidance
Review,
Validation/Verification
Guide for SMEs

Description and/or definition

The term offset is frequently used with reference to third-party
greenhouse gas mitigation activities. Offsets are discrete GHG
reductions used to compensate for (i.e., offset) GHG emissions
elsewhere, for example to meet a voluntary or mandatory GHG target or
cap. Offsets are calculated relative to a baseline that represents a
hypothetical scenario for what emissions would have been in the
absence of the mitigation project that generates the offsets. To avoid
double counting, the reduction giving rise to the offset must occur at
sources or sinks not included in the target or cap for which it is used
[WRI].
Process of using environmental footprint results for benchmarking and
measuring the success of mitigation strategies over time
Presenting data to internal management and external users such as
regulators, shareholders, the general public or specific stakeholder
groups [WRI].
Availability of guidance at the sectorial level as opposed to more general
guidance
Formal linkages between corporate and product environmental footprint
guidance found in existing methodology guides
An independent assessment of the reliability (considering completeness
and accuracy) of inventory data and impact assessment results [WRI].
Availability of methodological guidance documents specifically intended
for use by small and medium-sized enterprises (SMEs)

The information presented in this Report is based on a review of methodology documents.

Recommendations are advanced for EU product and corporate environmental footprint methodology
guides, along with a rationale for each recommended decision point.

13

4. Short description of analyzed

methods
This section presents a short description of selected analysis methodologies for both product and
corporate footprint.

4.1 Product Environmental Footprint

o

ISO 14044: Environmental Management: Life Cycle Assessment

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. 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.
ISO 14044 was prepared by Technical Committee ISO/TC 207, Environmental
management, Subcommittee SC 5, Life cycle assessment.This first edition of ISO
14044, together with ISO 14040:2006, cancels and replaces ISO 14040:1997, ISO
14041:1998, ISO 14042:2000 and ISO 14043:2000, which have been technically
revised.ISO 14044:2006 specifies requirements and provides guidelines for life cycle
assessment (LCA) including: definition of the goal and scope of the LCA, the life cycle
inventory analysis (LCI) phase, the life cycle impact assessment (LCIA) phase, the
life cycle interpretation phase, reporting and critical review of the LCA, limitations of
the LCA, relationship between the LCA phases, and conditions for use of value
choices and optional elements.ISO 14044:2006 covers life cycle assessment (LCA)
studies and life cycle inventory (LCI) studies.

ISO 14067: Carbon Footprint of Product

ISO 14067 is being prepared by Technical Committee ISO/TC 207, Environmental
management, Subcommittee SC 7, Greenhouse gas management and related
activities.The International Standards Organization has published a draft standard
aimed at measuring the carbon footprint for the lifecycle of products. The proposed
standard, ISO 14067, will be used to calculate the greenhouse gas emissions from
companies and their activities.This International Standard specifies principles and
requirements for studies to quantify the carbon footprint of a product (CFP), based on
life cycle assessment (LCA) specified in ISO 14040 and ISO 14044. Requirements
and guidance for the assessment of a partial carbon footprint (partial CF) are also
provided. ISO 14067 is applicable to CFP studies and partial CF studies with or
without the intention to be publicly available. This International Standard provides for
the adoption of product category rules (PCR), where they have been developed in
accordance with ISO 14025 and are consistent with ISO 14067.
This International Standard addresses the single impact category of climate change
and does not assess other potential social, economic and environmental impacts
arising from the provision of products. Product carbon footprints assessed in
conformity with this International Standard do not provide an indicator of the overall
environmental impact of products.
The comparison application using only ISO 14067 is unlikely as it provides only
framework therefore the additional requirement are required.

14

International Reference Life Cycle Data System (ILCD)

In response to commitments in the IPP Communication of the European Commission,
the International Reference Life Cycle Data System (ILCD) has been established to
help ensure consistent and reproducible life cycle data and robust impact
assessments. This system consists primarily of the ILCD Handbook and the ILCD
Data Network.
The Handbook is a series of technical guidance documents. It is developed through
peer review and consultation and is in line with the ISO 14040 and 14044, while it
provides further specified guidance for more quality-assurance than the broader ISO
framework can offer. The ILCD Handbook provides detailed provisions for product
(situation A and situation B) and corporate analysis (situation C).
To facilitate this development, links have been established with National LCA
Database projects in all parts of the world, and with the World Business Council for
Sustainable Development (WBCSD) and the United Nations Environment Programme
(UNEP).

GHG Protocol
The World Resources Institute (WRI) and the World Business Council on Sustainable
Development (WBCSD) started to develop its corporate standard in 20111998 and its
Product and Supply Value Chain GHG Accounting and Reporting Standard in
September 2008. The revised edition of the GHG Protocol Corporate Standard was
published in 2004, a culmination of a two-year multi-stakeholder dialogue, designed
to build on experience gained from using the first edition. It includes additional
guidance, case studies, appendices, and a new chapter on setting a GHG target. The
GHG Protocol Corporate Standard provides standards and guidance for companies
and other types of organizations preparing a GHG emissions inventory. It covers the
accounting and reporting of the six greenhouse gases covered by the Kyoto
Protocolcarbon dioxide (CO2), methane (CH4), nitrous oxide (N2O),
hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur hexafluoride
(SF6).
The Corporate Value Chain (Scope 3) and Product Life Cycle Accounting and
Reporting Standards were published in October of 2011 after a 3 year multistakeholder development process. These new standards include requirements and
guidelines on both product life cycle accounting and calculation and reporting of
corporate Scope 3 emissions i.e. corporations indirect emissions, other than
those already counted under Scope 2 emissions from the generation of purchased
energy. These two new standards are based on the life cycle approach. The Scope 3
standard is a supplement to the Corporate Standard, while the Product Standard
builds upon the ISO 14040 series of standards.

PAS 2050
PAS 2050 is a Publicly Available Specification for the assessment of the life cycle
greenhouse gas emissions of goods and services. It was first published in 2008 and
then updated in 2011. It was originally developed over 18 months through a
consensus building process involving technical knowledge/expertise from a wide
group of international stakeholders. Over 1000 stakeholders consulted over two
rounds of consultation.
It was overseen by an independent Steering Group of
experts, representing academia, NGO, Government, industry, etc. It was also
supported by working groups of experts, market research and pilots with companies.
The PAS 2050:2011 specifies requirements for the assessment of the life-cycle GHG
emissions associated with the life cycle of goods and services (products), based on
life cycle assessment techniques and principles (i.e. ISO14040/44). Requirements
are specified for identifying the system boundary, the sources of GHG emissions that
fall inside the system boundary, the data requirements for carrying out the analysis,
and the calculation of the results. It includes the six GHGs identified under the Kyoto

15

protocol and covers the whole life cycle of products, including the use phase and
emissions from direct land-use changes that have taken place over the past 20 years.

Ecological footprint
The Ecological footprint (EF) standard is developed by Global Footprint Network. The
EF provides measure of the extent to which human activities exceed biocapacity.
Specifically, the EF integrates (i) the area required for the production of crops, forest
products and animal products, (ii) the area required to sequester atmospheric CO2
emissions dominantly caused by fossil fuel combustion, and (iii) the equivalent area
estimated to be required by nuclear energy demand.

BPX 30-323
The repository of good practices, BPX30-323, was prepared under the french law
called Grenelle I, which establishes the prospect of regulatory communication of
environmental information relating to product.
This document was developed with over 300 organisations representing all the
various relevant stakeholders, sectors, and NGOs gathered in the ADEME (Agency
for Environment and Energy Management) / AFNOR (French Association of
Normalization) platform.
BPX 30-323 is in line with ISO 14040 and ISO 14044 and can evolve following
international or European community normative evolution.
BPX 30-323 gives general principles for the environmental communication of
products. The carbon footprint is required whatever the category of product. The
environmental communication includes indicators limited in number and specific to a
category of product. These indicators take into account the main relevant impacts
generated by the product.
BPX 30-323 defines main principles for drawing up methodological guides specific to
product categories (PCR). These methodological guides are developed by relevant
stakeholders of different sectors and are validated by the ADEME / AFNOR platform.
10 methodological guides (PCR) are already available.
In parallel, ADEME has initiated the development of a public database to provide
generic data that will enable the calculation of these indicators.

4.2 Corporate Environmental Footprint

o

ISO 14064
ISO 14064-1:2006 specifies principles and requirements at the organization level for
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.
ISO 14064-2:2006 specifies principles and requirements and provides guidance at
the project level for 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 relevant to the project and baseline scenario,
monitoring, quantifying, documenting and reporting GHG project performance and
managing data quality.
ISO 14064-3:2006 specifies principles and requirements and provides guidance for
those conducting or managing the validation and/or verification of greenhouse gas
(GHG) assertions. It can be applied to organizational or GHG project quantification,
including GHG quantification, monitoring and reporting carried out in accordance with
ISO 14064-1 or ISO 14064-2.

16

ISO 14069 GHG -- Quantification and reporting of GHG emissions for organizations
(Carbonfootprint of organization) -- Guidance for the application of ISO 14064-refers
to an ISO standard currently under development specifying the quantification and
reporting of GHG emissions for organizations
Until such time as it has been adopted and published, ISO 14069 is not an actual
standard.

Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) is a large multi-stakeholder network of experts
worldwide, who participate in GRIs working groups and governance bodies, use the
GRI Guidelines to report, access information in GRI-based reports, or contribute to
develop the Reporting Framework. The GRI Reporting Framework sets out principles
and performance indicators that organizations can use to measure and report their
economic, environmental, and social sustainability performance. GRI's Reporting
Framework is developed through a consensus-seeking, multi-stakeholder process.
Participants are drawn from global business, civil society, labor, academic and
professional institutions.

CDP Water Disclosure Project

The Carbon Disclosure Project is an independent not-for-profit organization. The CDP
Water guidance document is intended to support users in completing a questionnaire
for corporate disclosure of water use, management and risk. Areas covered by the
CDP Water Disclosure questionnaire include:
1. Water management and governance
2. The commercial risks and opportunities relating to water both in companies own
operations and in their supply chains. Particular attention is given to exposure to
water scarcity, flooding and pollution; regulation; reputational, product-related and
infrastructure risk; and linkages between water-related and carbon-related risks and
opportunities
3. Water accounting including withdrawals, discharges and water-intensity

GHG protocol
The World Resources Institute (WRI) and the World Business Council on Sustainable
Development (WBCSD) started to develop its corporate standard in 1998 and its
Product and Value Chain GHG Accounting and Reporting Standard in September
2008. The revised edition of the GHG Protocol Corporate Standard was published in
2004, a culmination of a two-year multi-stakeholder dialogue, designed to build on
experience gained from using the first edition. It includes additional guidance, case
studies, appendices, and a new chapter on setting a GHG target. The GHG Protocol
Corporate Standard provides standards and guidance for companies and other types
of organizations preparing a GHG emissions inventory. It covers the accounting and
reporting of the six greenhouse gases covered by the Kyoto Protocolcarbon dioxide
(CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs),
perfluorocarbons (PFCs), and sulphur hexafluoride (SF6).

The Corporate Value Chain (Scope 3) and Product Life Cycle Accounting and
Reporting Standards were published in October of 2011 after a 3 year multistakeholder development process. These new standards include requirements and
guidelines on both product life cycle accounting and calculation and reporting of
corporate Scope 3 emissions i.e. corporations indirect emissions, other than
those already counted under Scope 2 emissions from the generation of purchased
energy. These two new standards are based on the life cycle approach. The Scope 3

17

standard is a supplement to the Corporate Standard, while the Product Standard

builds upon the ISO 14040 series of standards.

ILCD
In response to commitments in the IPP Communication of the European Commission,
the International Reference Life Cycle Data System (ILCD) has been established for
ensuring consistent and reproducible life cycle data and robust impact assessments.
This system consists primarily of the ILCD Handbook and the ILCD Data Network.
The Handbook is a series of technical guidance documents. It is developed through
peer review and consultation and is in line with the ISO 14040 and 14044, while it
provides further specified guidance for more quality-assurance than the broader ISO
framework can offer. The ILCD Handbook provides detailed provisions for product
(situation A and situation B) and corporate analysis (situation C).
To facilitate this development, links have been established with National LCA
Database projects in all parts of the world, and with the World Business Council for
Sustainable Development (WBCSD) and the United Nations Environment Programme
(UNEP).

Defra Guidance on how to measure and report your greenhouse gas

emissions
The UKs corporate GHG accounting guide is designed to support all organizations in
reporting their greenhouse gas emissions, either voluntarily or to meet reporting
requirements under the Companies Act 2006, where applicable. It is largely based on
the GHG protocol and was developed following extensive consultation with
businesses. The guidance sets minimum recommendations for what companies
should report including all scope 1 and 2 emissions within the chosen organizational
boundary, an intensity ratio, a base year. Reporting significant scope 3 emissions is
discretionary but encouraged. The guidance requires reporting of the six Kyoto GHGs
in terms of CO2e. The guidance is accompanied by annually updated emissions
conversion factors and calculation tool. As well as the recommendations of how to
report, the guidance provides additional information to help companies report
emissions reductions, set reduction targets and recalculate their base year. A
separate version of the guidance is available for SMEs.

Defra Guidance on Environmental Key performance Indicators

Reporting Guidelines for UK Business
These guidelines, published in 2006 aim to give clear guidance to companies on how
to report on their environmental performance using environmental key performance
indicators (KPIs). They aim to help businesses address their most significant
environmental impacts, and report on these impacts in a way that meets the needs of
a range of stakeholders. The guidelines set out 22 environmental KPIs that are
significant to UK business and describe which KPIs are most significant to which
business sectors.
The publication of guidance by Defra on Green House Gas reporting has
necessitated a redraft of the Environmental KPIs. The new draft guidance will be
based around five broad themes: water; waste; emissions to air and other emissions;
materials; and biodiversity/ecosystem services. A consultation on this new guidance
will take place towards the end of 2011 leading to a revised set of guidance which
will become available in the latter half of 2012.

Bilan Carbone:
Bilan Carbone is an organizational GHG accounting guidance document and tool
produced in France by ADEME. The guidance provided is more comprehensive than
most other corporate GHG accounting methodologies. Emphasis is placed on
physical realism in GHG accountancy. All greenhouse gases are considered, rather
than the six Kyoto Protocol GHGs considered in most guides. Calculation templates

18

that include emission factors and provide outputs relevant to reporting under several
other schemes are provided.

19

5. Results of the analysis of existing

methods
This section presents the results of comparisons of the specified methodological
issues for both product and corporate environmental footprinting as represented in the
guidance documents reviewed. It should be noted that the information presented in the
following tables does not aim at providing an exhaustive account of the methodological
specificities for each document. Rather, the purpose is to present information for the decision
points identified as pertinent to the current analysis only. For further, methodology-specific
information, please refer to the original documents along with the associated websites of the
methodology owners.

5.1 Product Environmental Footprint

Life Cycle Thinking (Approach):
Analyzed Methodology
ISO14044:2006

Yes

(Applying) Life Cycle Thinking (Approach)

ILCD

Yes

GHGP (Oct 2011)

Yes

ISO 14067 (Nov2010)

Yes

PAS 2050 (Sept 2011)

Yes

BP X30-323 (june 2011)

Yes

Ecological Footprint

Yes

Communication Target Audiences:

Analyzed Methodology
ISO14044:2006

Communication target audiences

Business to Business and Business to Consumer

ILCD

Business to Business and Business to Consumer

GHGP (Oct 2011)

Business to Business and Business to Consumer

ISO 14067 (Nov2010)

Business to Business and Business to Consumer

PAS 2050 (Sept 2011)

Does not specify requirements for communication

BP X30-323 (june 2011)

Business to Consumer

Ecological Footprint

Public information

20

Application:
Analyzed Methodology
ISO14044:2006

Communication target audiences

-Identify opportunities to improve the environmental
performance of products.
-Comparative assertion with additional requirement
-Provide information to decision-makers.

ILCD

GHGP (Oct 2011)

ISO 14067 (Nov2010)

Application situation A: Analyze environmental life cycle

performance of products for improvement (performance
tracking), comparisons, customer information (business,
consumer). Including comparative assertion with additional
requirement
-Performance tracking include identifying GHG reduction
opportunities
-Provide GHG emissions to business and interested
stakeholders through public reporting. Additional types of
communication (e.g., labels, claims) are supported by the
standard with additional specifications (e.g., product rules).
Excluded comparative assertion as defined by ISO 14044
(i.e. overall claim of environmental superiority)
-Provide information to consumer s for decisions making
-Performance tracking

PAS 2050 (Sept 2011)

BP X30-323 (june 2011)

Ecological Footprint

-Comparative assertion with additional requirement

The PAS 2050 does not set requirements for
communication.
Organisations that wish to communicate are referred to
additional specifications e.g. ISO14021/Defras Green
Claims Guidance. The method is intended to be used for
internal assessment e.g.
- To facilitate evaluation of alternative product configurations,
or benchmarking.
-Performance tracking include identifying GHG reduction
opportunities
-Facilitate comparison of GHG emissions goods and
services
Provide information to consumer, allow comparison of
product belonging to the same category and when relevant
between product categories
Provide information to decision-makers., consumer on
consumption behavior in different level i.e. country level,
sub-regional, company,

Covered Emissions / Impact Categories:

Analyzed Methodology
ISO14044:2006

Covered Emissions / Impact Categories

All relevant emission associated with products
Numerous environmental impacts arising from the provision
of products, including:
GHG emissions
Ozone Depletion Potential
Acidification potential
Eutrophication Potential

21

ILCD

Photochemical Ozone Creation Potential

other environmental impacts e.g. resource
depletion and human health (endpoint)
Addresses twelve impact categories in midpoint and three
impact categories at end point. The emissions link to these
twelve impact categories need to be measured, calculated or
estimated. These are:
Climate change, Acidification, Eutrophication, Ozone
depletion, Summer smog, Human toxicity (Respiratory
inorganics, Carcinogenics, Non-carcinogenics), Land use
(includes biodiversity, land productivity), and Material and
energy resource depletion. Open for other, case-wise
relevant impact categories. Spatial differentiation only if
necessary.

The ILCD Handbook (recommended LICA methods and

factors) provides recommendations for mid-point but not for
endpoint. Recommended categories and methods are:

GHGP (Oct 2011)

Ozone depletion Steady-state ODPs 1999 as in

WMO assessment

Human toxicity, cancer effects: USEtox model

Human toxicity, noncancer effects: USEtox model

Particulate matter/Respiratory inorganics: RiskPoll

model

Ionising radiation, human health: Human health

effect model as developed by Dreicer et al. 1995

Photochemical ozone formation: LOTOS-EUROS

Acidification: Accumulated Exceedance

Eutrophication, terrestrial: Accumulated

Exceedance

Eutrophication, aquatic: EUTREND model

Ecotoxicity: USEtox model,

Resource depletion ) (mineral, fossil and
renewable): EDIP97 update 2004 and CML 2002
Climate change, including land use change
(impact to climate change)
The six substances under Kyoto protocol are required to
report. Other substances applicable to the studied product or
value chain are recommended

ISO 14067 (Nov2010)

Climate change, including land use change

(impact to climate change)
All GHG emission shall be reported.

PAS 2050 (Sept 2011)

Climate change, including land use change

(impact to climate change)
All GHG emission shall be reported.

BP X30-323 (june 2011)

LCIA methods recommended by the JRC are followed.

Impact categories are fixed by product category.

22

Climate change, including land use change

(impact to climate change)- All GHG emission shall be
reported.
Numerous environmental impacts arising from the provision
of products, including:
GHG emissions
Ozone Depletion Potential
Acidification potential
Eutrophication Potential
Photochemical Ozone Creation Potential
other environmental impacts e.g. resource depletion and
human health (endpoint)

Ecological Footprint

Ecological Footprint values (e.g., global hectares)

The primary production equivalents embodied in a finished
product must be translated into Ecological Footprint values
(e.g., global hectares) using primary conversion factors
drawn from the National Footprint Accounts. In the event that
no relevant primary conversion factor is available for a
primary product, an original primary conversion factor may
be calculated.

System Boundary:
Analyzed Methodology
ISO14044:2006

System Boundary
The system boundary determines which unit process shall
be included within the LCA.
Iterative Process:
Initial system boundaries are defined based on goal
and scope of the study.

ILCD

Final System Boundaries are determined after initial

calculations and sensitivity analysis.
From raw material acquisition through to end-of-life and
disposal. Iterative, focused on most relevant processes.
Include all relevant processes (both attributable processes
and non-attributable processes).
Lack of data (e.g. capital goods, services) to be named and
explicitly considered in interpretation.

GHGP (Oct 2011)

From raw material acquisition through to end-of-life and

disposal. Attributable processes required, relevant nonattributable processes recommended. Allows for both cradle
to grave and cradle to gate analyses

ISO 14067 (Nov2010)

From raw material acquisition through to end-of-life and

disposal. Allows for both cradle to grave and cradle to gate
analyses.

PAS 2050 (Sept 2011)

From raw material acquisition through to end-of-life and

disposal. Allows for cradle-grave and cradle to gate).

23

Where industry sector or product specific requirements have

been developed in accordance with supplementary
requirements (that can include PCRs based on ISO14025),
these shall apply. If none is available, further specification is
given as in ISO 14044 (from raw material acquisition through
to end-of-life and disposal).
Defined System Boundary Exclusions:
BP X30-323 (june 2011)

Capital goods (unless provided for in

supplementary requirements)
Human energy inputs to processes.
Animals providing transport services
Transport of consumer to and from the point of
retail purchase (might be included after revision)
Commuting of employees

From raw material acquisition through to end-of-life and

disposal.
Exclusions:
-

Ecological Footprint

Carbon offset
R&D
Transport of employees from home to workplace
Services associated with product or system (e.g.
advertisement, marketing, etc.)
Transport of consumer to and from the point of
retail purchase
Standard doesnt provide rules for definition of system
boundaries. Requirement that report clearly defines all
activities included within system boundaries. Most product
EF analyses define the life cycle boundaries as including
activities from cradle to point of purchase. Other possibilities
include (i) purchase plus disposal, (ii) purchase plus
consumer activities that use the product (iii) the EF of the
societal infrastructure created as a result of consumers using
the products (e.g., including the Footprint of road
construction in the Footprint of a car). Capital goods may be
included.

Functional Unit and reference flow:

Analyzed Methodology

ISO14044:2006

ILCD

GHGP ( Oct 2011)

Functional unit
The functional unit shall be consistent with the goal and
scope of the study. It shall be clearly defined and
measureable. Having chosen the functional unit, the
reference flow shall be defined.
The functional unit shall be consistent with the goal and
scope of the study. It shall be clearly defined, both in terms
of quantitative and qualitative aspects.
.Separate reference flow for supporting the data collection.
The magnitude of the function or service, the duration or
service life time, and the expected level of quality.
Separate reference flow for supporting the data collection.

24

ISO 14067 (Nov2010)

Clearly defined and measureable

PAS 2050 (Jan 2011)

Refers to functional unit as the unit of analysis.

Guidance on functional unit and reference flow is provided
in supporting guidance (updated version due to be published
Oct 2011). The functional unit can also be established in the
supplementary requirements.
The functional unit is defined at the PCR-level.

BP X30-323 (june 2011)

Ecological Footprint

The standard itself does not provide any specific information

on functional unit definition, but there are several studies
using the functional unit concept based on ISO 14044.

Cut Off Criteria:

Analyzed Methodology
ISO14044:2006
ILCD

GHGP ( Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)

Cut off criteria

Cut off criteria are mass, energy, or environmental
significance. The use of a specified criterion is based on the
characteristics of the analyzed process.
Cut-off criteria are to be defined based on need for precision
or pre-set goals. In general, this should consider the
quantitative degree of completeness with respect to the
overall environmental impacts of the product system. It is
also possible to apply the cut off individually for each impact
category. For comparative studies the cut-off shall
additionally also always relate to mass and energy.
No cut off rule as need 100% (include estimation)Justified
exclusions of attributable processes can be made in no data
is available (including proxy data) and an estimation proves
the process is insignificant based on mass, energy, or
volume and environmental significance. The insignificance
threshold ( e.g., cut off) used is reported to justify any
exclusions.
No specific cut off rule provided in the standard

BP X30-323 (june 2011)

5 % GWP (All emissions that make a material contribution

(i.e. >1% of emissions) must be included and at least 95% of
total)
5% mass and energy and environmental impact

Ecological Footprint

Does not provide any specific guidance.

Data Modeling:
Analyzed Methodology
ISO14044:2006
ILCD
GHGP ( Oct 2011)
ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

Data modeling
Provide principle how to calculate environmental burden
associated with products. Avoid allocation is preferable
approach
Attributional approach plus substitution for end of life and
other multi-product processes. . Avoid allocation is
preferable approach
Attributional approach, plus direct system expansion for
multi-product processes and closed-loop approximation for
recycling ( following the requirements of the standard)
Provide principle how to calculate GHG emission (climate
change) associated with products. Avoid allocation is
preferable approach
Attributional approach. . Avoid allocation is preferable
approach

25

BP X30-323 (june 2011)

Attributional approach
End of life scenarios (recycling, incineration and landfilling
rates only depends on PCR group. Only French EoL
scenario will be developed. Allocation rules for recycling and
energy recovery are proposed per material.

Ecological Footprint

Accounting approach (similar to attributional approach).

Allows for process LCA, Input-output or hybrid modeling
Consumption land use matrix (CLUM) may be constructed
using process-based or input-output methods.

Data Quality:
Analyzed Methodology
ISO14044:2006

Data Quality
a) time-related coverage: age of data and the minimum
length of time over which data should be collected;
b) geographical coverage: geographical area from which
data for unit processes should be collected to
satisfy the goals of the study;
c) technology coverage: specific technology or technology
mix;
d) precision: measure of the variability of the data values for
each data expressed (e.g. variance);
e) completeness: percentage of flow that is measured or
estimated;
f) representativeness: qualitative assessment of the degree
to which the data set reflects the true
population of interest (i.e. geographical coverage, time
period and technology coverage);
g) consistency: qualitative assessment of whether the study
methodology is applied uniformly to the various
components of the analysis;
h) reproducibility: qualitative assessment of the extent to
which information about the methodology and data
values would allow an independent practitioner to reproduce
the results reported in the study;
i) sources of the data;

ILCD

j) uncertainty of the information (e.g. data, models and

assumptions).
Modified from ISO 14044:
Technological representativeness, , Geographical

26

Representativeness,
Time representativeness,
Completeness / Precision,

GHGP ( Oct 2011)

Methodological appropriateness and consistency

Technology representativeness
-Temporal representativeness
-Geographical representativeness
-Completeness
-Precision

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)
BP X30-323 (june 2011)

Qualitative uncertainty is required for significant processes

covering methodological sources
Adopts ISO 14044
Data quality guidelines in the PAS 2050 are adapted from
ISO 14044.
Even no detailed information provided in the general
principles but ADEME set up a Governance Advisory
Committee for the public database. This committee issues
advisories on the rules on data integration and management
(form issues) and on new data integrations (substance
issues)
This Committee issues advisories on:
Consistency
Quality and critical review
-

Geographical representativeness

Technological representativeness

Time-related representativeness

Completeness of the elementary flows

Precision and uncertainty

Reproducibility

Compliance with methods

Clarity
Recognition
Transparency
Format
Updates
Ecological Footprint

No specific data quality requirements in the methodology. It

refers to ISO 14044.

27

Primary Data (collection):

Analyzed Methodology
ISO14044:2006
ILCD

GHGP ( Oct 2011)

ISO 14067 (Nov2010)
PAS 2050 (Sep 2011)

Primary data (Data collection)

Collected (measured, calculated or estimated) from
production sites associated with the unit processes within the
system boundary.
Primary data for the foreground system and main
background processes preferred; secondary data can be
used as well, provided it is ILCD-compliant and has good
and demonstrable representativeness for those
processes/products.
Note: The same data quality requirement is applied for both
primary and secondary data.
Primary data are required for all processes under the
reporting companys ownership or control.
Adopts ISO 14044
Primary activity data are required for all processes owned or
operated by the implementing organization.

Exception:
IF the organization implementing this PAS does not
contribute 10% or more to the upstream GHG emissions
prior to its provision to another organization or the end-user
THEN: Primary data is required from the
emissions arising from those processes owned, operated
or controlled by the organization and any upstream
supplier(s) that cumulatively contribute 10% or more
to the upstream GHG emissions of the product or input..
BP X30-323 (june 2011)

Primary data is preferred.

Specific requirement provided at PCR-level.

Ecological Footprint

If using process LCA, primary data requirement/

recommendation must follow ISO 14044.

Data Collection Template:

Analyzed Methodology
ISO14044:2006

Data collection template

See ISO/TR 14049

ILCD

The methodology guide acknowledges that the data

management plan should include a data collection template.

GHGP ( Oct 2011)

The methodology guide acknowledges that the data

management plan should include a data collection template.
However, no example is provided in the standard.
No example of data collection template provided.

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)
BP X30-323 (june 2011)

Provided in PAS 2050 guide (currently draft to be published

late Oct 2011).
Provides data collection template for transport and for unit
process in Annex E.

28

Ecological Footprint

No example of data collection template provided.

Secondary Data:
Analyzed Methodology
ISO14044:2006

ILCD

GHGP ( Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)

Secondary data
Data derived from other sources such as literature or
databases. No specific data source is recommended. The
practitioner must follow the defined data quality requirements
for selecting secondary data.
For all other data needs, the best quality, ILCD-compliant
secondary data is preferred. Remaining data gaps shall be
filled using data estimates of minimum quality. Gaps for
which no minimum quality data can be obtained are kept and
reported, as well as explicitly considered in interpretation and
data quality indicator results.
The best quality data is recommended, with primary data
preferred if available
Shall be used only for input where primary data is not
possible or practicable. Secondary data sources include
literature data, calculated data, estimates or other
representative data. The secondary data should be verified.
Secondary data shall be used for inputs where primary
activity data have not been obtained.
First Choice:
Preference that secondary data conforms with the
requirements of the PAS. Selection of secondary data shall
be based on
Data quality rules, which are taken from ISO 14044
Preference for secondary data from peer review
publications, together with data from other
competent sources (e.g. national governments,
official United Nations publications, and publications
by United Nations-supported organizations).
.
Future Choice:

BP X30-323 (june 2011)

ILCD/ELCD: It is intended that a reference to the ILCD as a

source of secondary data will be considered in a future
revision of this PAS following final agreement of the structure
and scope of the ILCD.
The ADEME plans to feed the database using the following
three methods:
1.

Feeding via the adaptation of existing data batches

(processes: flows and metadata) and purchasing
the requisite rights1 from existing LCI data
developers.

2.

Feeding via the integration of batches of data that

are jointly produced specifically by or for the
ADEME (e.g. Agri-BALYSE Project).

3.

Feeding
via
the
integration
of
isolated
supplementary data, following third-party requests.

The corresponding rights are specified in Article 12 of the draft framework agreement.

29

Ecological Footprint

No specific source given, but usually practitioners use data

from the United Nations Food and Agriculture Organization,
the United Nations Statistics Division, and the International
Energy Agency (FAOSTAT, 2007, UN Comtrade, 2007a,
IEA, 2007), national input-output tables, or other commercial
databases.

Allocation:
Analyzed Methodology
ISO14044:2006

Allocation
Allocation should first be avoided through process subdivision or system expansion where possible. If not possible,
physical relationships (e.g. mass, energy) between products
or functions should be used to partition inputs and outputs.
When physical relationships cannot be established, other
relationships shall be used instead (e.g. economic value)

ILCD

Further developed and specified from ISO 14044:

-

GHGP ( Oct 2011)

Avoiding allocation by subdivision or virtual subdivision.

Substitution / system expansion (also of wider functions)
of market mix.
- Causal physical relationship allocation. E.g. mass
,energy
- Economic allocation.
Adapted from ISO 14044 :
-

Companies shall avoid allocation wherever possible by

using process subdivision, redefining the functional unit,
or using system expansion
If allocation is unavoidable, companies shall allocate
emissions and removals based on the underlying
physical relationships between the studied product and
co-product(s)
When physical relationships alone cannot be
established or used as the basis for allocation,
companies shall select either economic allocation or
another allocation method that reflects other
relationships between the studied product and coproduct(s)

ISO 14067 (Nov2010)

Adopt ISO 14044

PAS 2050 (Jan 2011)

Further developed from ISO 14044:

1.
2.
3.

BP X30-323 (june 2011)

Co-product allocation is avoided by dividing unit

processes into sub-processes, or expanding the
product system.
If 1 is not applicable, allocation according to
supplementary requirements
If there are no supplementary requirements
economic value is preferred.

Additional procedures for allocation from specific sources

including waste, renewable energy, and transportation are
included.
Adopt ISO 14044 hierarchy:
-Process subdivision
-distributed according to relations (mass, energy, ...) related

30

to relevant units of the product;

-System expansion including the function of co-products
when we can assess the impacts avoided by co-producing
the product;
-divided according to economic value;
-divided according to several rules above.
Ecological Footprint

If the analysis includes a novel calculation of P-LCA data

that disaggregates a finished product into its primary product
equivalents, it must comply with the ISO LCA Standards
14040 and 14044.

Allocation for Recycling:

Analyzed Methodology
ISO14044:2006

Allocation for recycling

This issue addressed separately, providing general principle
by avoiding allocation but no specific rule provided

ILCD

Substitution of market average primary production of avoided

product

GHGP ( Oct 2011)

Either the closed loop approximation or recycled content

method shall be used. If neither method appropriate, other
methods consistent with ISO 14044 - may be used if
disclosed and justified in the inventory report. Guidance

is given on applying and choosing between each

method.
ISO 14067 (Nov2010)

Substitution of primary production of avoided product

PAS 2050 (March 2011)

Provides equation to calculate recycled content for allocation

(sets out criteria where to apply 0/100,100/0 or other
methods)
The operator responsible for environmental communication
shall first identify whether the material is recycled in a closed
loop or an open loop system. Then depending on the
material the product is made of, the operator shall apply the
corresponding calculation formula.
(Closed-loop system recycling with or without energy
recovery, Open-loop system recycling with or without energy
recovery Individual case of a specific energy recovery
format)

BP X30-323 (june 2011)

For open loop system, 100:0, 50:50 or 0:100 rules are

proposed for each material type (exemple : 50:50 for
plastics).
Ecological Footprint

No specific provision

Land Use Impact Category (not related to climate change):

Analyzed Methodology
ISO14044:2006

Land use impact category

(not related to climate change)
Not specified in ISO 14044

ILCD

Soil Organic Matter (SOM) as a soil quality indicator

31

GHGP (Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)

BP X30-323 (june 2011)

Ecological Footprint

The primary production equivalents embodied in a finished

product must be translated into Ecological Footprint values
(e.g., global hectares) using primary conversion factors
drawn from the National Footprint Accounts. In the event that
no relevant primary conversion factor is available for a
primary product, an original primary conversion factor may
be calculated and is treated as a non-conventional element.

Other Impact Categories and used method

Analyzed Methodology
ISO14044:2006
ILCD

Other impact categories

For general LCA study, no specific provision provided.
For comparative assertions: include only international
agreed impact categories only.
The ILCD Handbook provides recommended methods both
at midpoint and endpoint (for areas of protection).

Ozone depletion Steady-state ODPs 1999 as in WMO

assessment
Human toxicity, cancer effects USEtox model
Human toxicity, noncancer effects USEtox model
Particulate matter/Respiratory inorganics RiskPoll model
Ionising radiation, human health Human health effect
model as developed by Dreicer et al. 1995
Photochemical ozone formation LOTOS-EUROS
Acidification Accumulated Exceedance
Eutrophication, terrestrial Accumulated Exceedance
Eutrophication, aquatic EUTREND model
EcotoxicityUSEtox model,
Resource depletion, water Model for water consumption
as in the Swiss Ecoscarcity
Resource depletion, mineral, fossil and renewable
EDIP97 update 2004 and CML 2002
There is very few recommended method for endpoint
categories due to lack of scientific robustness.
GHGP (Oct 2011)

32

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)

BP X30-323 (june 2011)

Greenhouse effect IPCC 2007 (100-year GWP)

Depletion of natural non-renewable resources
EDIP 97 with 2004 updates
(Hauschild & Wenzel, 1998a update 2004)
Eutrophication of water bodies EUTREND model (Struijs
et al, 2009b) implemented in ReCiPe
Photochemical pollution LOTOS-EUROS (Van Zelm et al.,
2008) applied in ReCiPe
Acidification ReCiPe
Aquatic ecotoxicity USETox model
(Rosenbaum et al, 2008)
Biodiversity
Land use
Water ( the BP X30-323 provides for characterization of
water consumption, but does not provide a recommended
method)
LCIA methods recommended by the JRC are followed.
Selecting relevant impact categories for a product will be
addressed in the specific PCR.

Ecological Footprint

Exclusion from ecological footprint

- Depletion of non-renewable resources such as metal,
mineral, or fossil fuel reserves;
- The release of long-lived toxic materials into the biosphere;
- Greenhouse gases other than carbon dioxide (may be
included in future editions, or added as non-conventional
elements);
- Impacts on human health

Weighting Factor (aggregated impact assessment):

Analyzed Methodology
ISO14044:2006

GHGP (Oct 2011)

Weighting factor
Weighting is an optional step in the Life Cycle Impact
Assessment.
Weighting is an optional step in the Life Cycle Impact
Assessment.
-

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

ILCD

33

BP X30-323 (june 2011)

Must not include in the assessment

Ecological Footprint

Implicitly in the national factor

Review:
Analyzed Methodology
ISO14044:2006

Review
Provides requirement for comparative studies:
If the study is intended to be used for a comparative
assertion to be disclosed to the public, interested parties
shall conduct this evaluation as a critical review, and provide
general information as to the type of review.

ILCD

Provides minimum requirements for review type, reviewer

qualifications and how to review (e.g. for a general LCA
study, independent external review is a minimum
requirement).
Assurance is required and can be achieved through:
First party verification
Third party verification
Critical Review
- CF declaration: Third party verification shall be conducted
according to the CF communication programme instructions
including procedures according to ISO 14025:2006, 5.7 and
ISO 14025:2006 (review) and independent verification (ISO
14025:2006, 8.1), along with the requirements for
independence and competencies of verifiers (ISO
14025:2006, 8.2).

GHGP (Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

BP X30-323 (june 2011)

-CF claim: Third party verification shall be conducted

according to ISO 14021 by verifiers accredited or otherwise
recognized according to ISO 14065 (see ISO 14021:1999,
6.4) fulfilling the requirements for evaluation and claims of
verification in ISO 14021:1999, Clause 6.
- CF label: Third party verification according to programme
instructions including verification procedures according to
ISO 14024:1999, 5.10 on compliance and verification, ISO
14024:1999, 6.5 on verification of key performance
elements, ISO 14024:1999, 7.2.2 procedures for testing and
verification and ISO 14024:1999, 7.4.2 supervision and
control.
Independent third party certification body accredited to
provide assessment and certification to the PAS 2050.
There are other possibilities for verification, including selfverification and non-accredited body verification, depending
on intended communication.
Secondary data not derived from recommended sources
must be reviewed by committee.
In the PCR, temporal validity of data and update frequency
and validation process for data and results are defined.
Sector-specific guides specify data that does not have to be
communicated to the consumer but that must however be
kept for the inspection authorities.

Ecological Footprint

Specifies that report should be independently assessed, but

no specific guidance provided.

Reporting:
34

Analyzed Methodology
ISO14044:2006

Reporting
Provides general requirements for reporting and additional
requirements for third party reporting.
There is no LCA report template example in the ISO 140xx.
The ISO 14048 provides the template and/or requirements
for the data set only.

ILCD

Provides general requirements for reporting and additional

requirements for third party reporting.
Provides data set and study report format and templates;
supports electronic / web-based data exchange and
workflow.

GHGP ( Oct 2011)

Provides a list of required and optional elements for public

reporting ( template available on the GHG Protocol website).

ISO 14067 (Nov2010)

The GHG impact is reported as CO2 eq

Provides general requirements (adapted from ISO 14044).

PAS 2050 (Sept 2011)

Additional requirements for third party reporting:

a) modifications to the initial scope together with their
justification;
b) description of the stages of the life cycle including a
description of the selected use profiles and end-of-life
scenarios;
c) system boundary, including type of inputs and outputs of
the system as elementary flows, decision criteria about
treatment of unit processes, considering their importance for
the conclusions of the study, and cut offs;
d) description of significant unit processes, including
decisions about allocation and the rules used;
e) data, including decisions about data, details about
individual data, and data quality assessment;
f) results of the interpretation, including conclusions and
limitations.
No report template provided.

BP X30-323 (2010)

No report template provided.

Ecological Footprint

No report template provided.

Requirements include;
- must discuss the truncation errors and potential for double
counting common in Process based LCA ( P-LCA), their
likely effects on final results of the analysis, including the
direction of any biases and any efforts taken to mitigate
these errors.
- for each major error type, the Report indicates whether the
error is believed to be random or to produce a systematic
bias in the final results. The direction of known probable
biases should be indicated.
- A description of how the error estimates were derived .
-If the analysis uses P-LCA data from an outside source to
disaggregate a finished product into its primary product
equivalents, the source of the P-LCA data must be
referenced.

35

- for extended input-output LCA, the report must provide

sources and data year for national input-output
- for extended input-output, provide assumptions

Communication Report (labeling or declaration):

Analyzed Methodology
ISO14044:2006

ISO 14067 (Nov2010)

Communication report
No specific information provided. The communication aspect
for environmental assessment is provided in ISO 1402x.
No specific information provided in the handbook. Refers to
ISO 140xx standards.
Public reporting (according to the reporting requirements) is
required to claim conformance to the standard.
The
standard supports other forms of communication (e.g.,
labels, declarations) with additional specifications (e.g.,
product rules) . Guidance on what those specifications are is
included in the standard ( Chapter 5, Appendix A)
Refers to ISO14021, 14024, 14025

PAS 2050 (Sept 2011)

Communication is not part of PAS 2050

BP X30-323 (june 2011)

1) The label/declaration must display the selected

environmental impacts for the product. It should not refer to
improvement options.

ILCD
GHGP (Oct 2011)

2) The label/declaration must clearly refer to a functional unit

of product.
3) Guidelines will be developed specifically to clarify the
format of the label/declaration. They will be developed in
accordance with the Consumer Code and the series of ISO
1402X (NF EN ISO 14020: 2002, EN ISO 14021: 2001, EN
ISO 14024: 2001 and NF ISO 14025: 2006).
4) Information relating to the preparation of the
label/declaration must be accessible to all, freely and
transparently, under appropriate conditions (i.e. report,
website ...). Assumptions, method of data acquisition, data
links between primary and secondary emission factors or
impacts and limits of evaluation must be specified.
5) A statement of compliance with the standards can be
affixed to the product, or can be part of an institutional
communication. This communication will be developed in
accordance with the rules of DIN EN ISO14021: 2001.
Ecological Footprint

Provides voluntary communication principles as guidelines,

but not as requirements.

Role of Specific Guides / PCRs:

Analyzed Methodology
ISO14044:2006

Role of specific guides / PCRs

No specific provision in ISO 14044. The PCR is addressed
under ISO 14025 in the context of Environmental product
declaration. .

ILCD

Encourages development of sectorial specific guides or

product category rules (PCR); have formal role within ILCD.
The PCR or PCR-like documents has to be inline with the

36

GHGP ( Oct 2011)

ILCD Handbook
Not required for public reporting, but encourages use of
product rules (e.g. PCRS) when available and in accordance
with the standard ( guidance on which is provided).

ISO 14067 (Nov2010)

Requires PCR, which shall be made publicly available.

PAS 2050 (Sept 2011)

The PAS 2050 uses the term supplementary requirement

(of which can include PCR). The product specific
supplementary provides additional or specific requirements
for the analyzed product. The supplementary requirement
has to be inline with PAS, and meet the principles for
supplementary requirements set out in the PAS.
The guidelines are developed by the search for a
consistency of recommended methods for the various
categories of products so as to guarantee readability for the
consumer, make conducting the assessment easier and to
optimise cost
content of guidelines (PCR) is:
1 Functional unit
2 Main environmental impacts
3 Life cycle inventory data contributing to environmental
impacts
4 Relevant environmental indicators, precision rate and
calculation methodology
4 Allocation rules for products and by-products
5 End of life
6 Scope of the assessment and calculation methodology for
the selected indicators
7 Primary data, Semi-specific data, Secondary data
8 Temporal validity of data and update frequency
9 Validation process for data and results

BP X30-323 (june 2011)

Ecological Footprint

The PCRs specify also primary and secondary data for the
calculation of each product category
Note: Climate change is mandatory. For biodiversity, water
consumption and land use need to be included if relevant.
No specific PCR-like document is foreseen.

How to Develop PCR:

Analyzed Methodology
ISO14044:2006
ILCD

How to develop PCR

No information provided in ISO 14044.
Once using LCA for product declaration there are information
available in ISO 14025.
No information provided except with respect to review
process.

GHGP (Oct 2011)

Provides limited criteria (i.e. need peer review by expert

requires development input from diverse group of
stakeholders).

ISO 14067 (Nov2010)

See ISO 14025.

PAS 2050 (March 2011)

The PAS 2050 uses the term supplementary requirement.

The supplementary provides additional or specific
requirements for particularly product categories or sectors,
including:
a) supplementary: requirements and related
guidance for which specific provision is made in this
PAS and that are supplementary to and not in
conflict with it;
b) broadly recognized: internationally, nationally,

37

BP X30-323 (june 2011)

industry or sector wide;

c) inclusive and consensus-based: developed
through a transparent process that is open to
stakeholders;
d) scoped appropriately: having scope and
requirements that are directly applicable to the
specific stakeholder base;
e) harmonized: developed after having regard to
relevant existing product sector or category rules,
guidance or requirements by adopting, referencing
or building on these. Where there is a valid reason
for them not being adopted, the reason shall be
clearly justified and referenced within the
supplementary requirements.
f) comprehensive: address all stages of the relevant
product life cycle either by the inclusion of specific
requirements where permitted by PAS 2050 or by
deference to it;
g) justified: by the inclusion of rationales identifying
and explaining the supplements to the assessment
method provided in PAS 2050 and confirming how
the principles set out in a) through h) of this clause
have been met;
h) publicly available: free from use restrictions and
in the public domain;
i) maintained: ensuring validity over time.
Sector working groups will define product category rules.
The general guidelines/ requirements for the development of
PCRs are provided.
The guidelines per product category (PCR) are validated by
the ADEME / AFNOR platform.

Ecological Footprint

Not relevant

Interpretation:
Analyzed Methodology
ISO14044:2006

ILCD
GHGP (Oct 2011)

Interpretation
- identification of the significant issues based on the results
of the LCI and LCIA phases of LCA;
- an evaluation that considers completeness, sensitivity and
consistency checks;
- conclusions, limitations, and recommendations.
Further specify from ISO 14044

ISO 14067 (Nov2010)

aspects of interpretation are included in chapters on

uncertainty, reporting, and performance tracking.
Adopt ISO 14044

PAS 2050 (Sept 2011)

No detailed guidance provided.

BP X30-323 (2010)

No detailed guidance provided.

Ecological Footprint

No detailed guidance provided.

Uncertainty:
Analyzed Methodology
ISO14044:2006

Uncertainty
Listed as a requirement, but no detailed guidance provided.

38

ILCD

No specific method in the existing guide. Provides framework

only.

GHGP ( Oct 2011)

Requires reporting on qualitative uncertainty for significant

processes, Guidance and tools for performing quantitative
uncertainty available as supplementary information on the
GHG Protocol website.
Listed as a requirement, but no detailed guidance provided.

ISO 14067 (Nov2010)

PAS 2050 (Jan 2011)
BP X30-323 (june 2011)

Ecological Footprint

No guide provided in PAS 2050 but provide in separate

document.
The sector-specific working groups shall conduct uncertainty
and sensitivity analysis based on the standard ISO
14040:2006. Specific focus will be given to significant
environmental aspects to ensure that the information
communicated to consumers stays relevant and makes good
sense.
The sector-specific working groups shall ensure that
calculation methods do not lead to communication on a
negative value.
No detailed guidance provided, but indicates thatan estimate
of the following types of uncertainty should be given
separately:
Input parameters (e.g., uncertainty inherent in data
gathered from other sources)
Proportionality assumptions (e.g., uncertainty associated
with the assumption that changes in one type of data reflects
changes in another, such as assuming that monetary flow
through the economy represents flows of physical goods)
Category errors (e.g., the assumption that the properties
associated with a group of items apply equally to all of the
individual items)
Incomplete or partial coverage

Specific Issues for Carbon Footprint or Climate Change:

Fossil and Biogenic Carbon Emissions:
Analyzed Methodology
ISO14044:2006

Fossil and Biogenic Carbon emissions

No specific provisions.

ILCD

Report removals and emissions separately for carbon

emissions from both fossil and biogenic sources.
(mandatory)
Both carbon emissions and removals from fossil and
biogenic sources are included in the inventory results and
reported separately for transparency ( mandatory unless not
applicable)
Both carbon emissions and removals from fossil and
biogenic sources should be reported separately. (mandatory)
Both carbon emissions and removals are included in the
assessment (mandatory), except biogenic emissions and
removals from food and feed (which is not mandatory). Any
impact of carbon storage is included in the inventory but
must also be recorded separately.
Both carbon emissions and removals from fossil and
biogenic sources should be reported separately (Annex G in

GHGP ( Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

BP X30-323 (2010)

39

BP X30-323). (mandatory)
Ecological Footprint

No specific provision, as this standard focuses on

appropriation of biocapacity only.

Land Use Change (impact for climate change):

Analyzed Methodology
ISO14044:2006

Land use change (impact for climate change)

No specific provision/ information.

ILCD

Specific IPCC derived guidance with default table; allocated

to products for 20 years after land use change (can be
adjusted in case of better specific, reviewed data).
Direct land use change required when attributable. Additional
guidance for calculation available, data sources refer to
IPCC.
Uses IPCC guidelines.

GHGP (Oct 2011)

ISO 14067 (Nov2010)
PAS 2050 (Jan 2011)
BP X30-323 (june 2011)

Ecological Footprint

Specifically includes emissions from land use change that

occur within the last 20 years .
Reference to IPCC methodology. Indirect land use changes
shall be taken into consideration once there an
internationally-recognised method becomes available
Land use types used in the Report are consistent with the
National Footprint Accounts, both for footprint and
biocapacity.

Indirect Land Use Change:

Analyzed Methodology
ISO14044:2006

Indirect land use change

No specific provision/ information.

ILCD

Indirect land use changes (ILUC) are considered under

consequential modeling, but not for product level
(attributional-based) LCAs.
Indirect land use change is not required. If indirect land-use
impacts can be calculated and are determined to be
significant for a given product, the magnitude of the impacts
should be reported separately from the inventory results.
(recommendation) .

GHGP ( Oct 2011)

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

Will be considered once an internationally agreed method

has been established.
Excludes indirect land use change.

BP X30-323 (june 2011)

Note: BPX 30-323 will consider indirect land use changes
only when there an internationally-recognised method
becomes available
Ecological Footprint

No specific provision/ information.

Carbon Storage / Sequestration and Delayed Emissions:

Analyzed Methodology

Carbon storage / sequestration and delayed emissions

40

ISO14044:2006

ILCD

No specific provision/ information provided. However,

interpretation of the definition of LCA provided suggests that
carbon storage and delayed emissions are excluded from
the usual scope of study.
Excluded from the usual scope of study. However, if included
because part of the goal of study, the ILCD handbook
provides detailed operational guidance.
Similar to the recommended approach in the PAS 2050 for
methods by which carbon storage impacts are calculated.
Differentiate temporary storage from permanent storage if
guaranteed for over 10000 years.

GHGP ( Oct 2011)

ISO 14067 (Nov2010)

Carbon that is not released as a result of end-of-life

treatment over the time period of the study is treated as
stored carbon. The time period should be based in science
to the extent possible , or be a minimum of 100 years.
Delayed emissions or weighting factors (e.g. temporary
carbon) shall not be included in the inventory results, but can
be reported separately.
Carbon storage shall be reported separately.

PAS 2050 (Sept 2011)

Carbon storage shall be reported separately. Weighting

factors for delayed emissions are not included in the
inventory result, but a method is provided in (Annex B) if
organizations wish to apply them. If so, this must be
recorded separately to the inventory result.

BP X30-323 (june 2011)

Biogenic and fossil carbon. Time-weighted average for

storage/delay for up to 100 years.
The decision of applying the concept of delayed emissions is
optional and will be decided in each PCRs.
GHG removal can be taken into account for product
containing biomass if this biomass is derived from replanted
forest.
Note: The BPX 30-323 will be revisited after finalization of
the ILCD Handbook.

Ecological Footprint

No information provided.

Renewable Electricity Generation(Green power purchasing):

Analyzed Methodology
ISO14044:2006

Renewable electricity Generation

No specific provision.

ILCD

No specific provision. However the double counting shall be

avoid according to principle chapter

GHGP ( Oct 2011)

Some guidance is given on selecting electricity emission

factors, but not specific to green power purchasing
Exclude from footprint if the renewable energy sources are
already claimed elsewhere e.g. CDM
Specifically addresses additionally available energy and
double-counting issues associated with renewable electricity
generation.

ISO 14067 (Nov2010)

PAS 2050 (Sept 2011)

41

BP X30-323 (june 2011)

The energy analysis model may be replaced by any of a

number of models that incorporate electricity production from
renewable energy sources if the electricity generated is
consumed within a closed loop unconnected to the mains
network.

Ecological Footprint

No specific provision.

Climate Change Method and Factors:

Analyzed Methodology
ISO14044:2006

Climate change method and factors:

Not specified in ISO 14044.

ILCD

GHG emissions are referenced to 100 years, based on GWP

100 from IPCC.

GHGP ( Oct 2011)

GHG emissions are referenced to 100 years, based on GWP

100 from IPCC. consider six substance in Kyoto protocol as
mandatory

ISO 14067 (Nov2010)

GHG emissions are referenced to 100 years, based on GWP

100 from IPCC.

PAS 2050 (Jan 2011)

GHG emissions are referenced to 100 years, based on GWP

100 from IPCC.

BP X30-323 (2010)

GHG emissions are referenced to 100 years, based on GWP

100 from IPCC.

Ecological Footprint

The assessment calculates the Footprint of carbon dioxide

emissions (e.g., converts tonnes of carbon dioxide into
global hectares) using the same methods as the National
Footprint Accounts (CO2 only). The National Footprint
Accounts currently calculate this Footprint as the amount of
forest land that would be necessary to absorb carbon dioxide
emissions from fossil fuel combustion through the use of
sequestration values for world-average forests, after
adjusting for uptake by the oceans.

Emission Off-setting:
Analyzed Methodology
ISO14044:2006

Emission off-setting
No specific guidance provided.

ILCD

Must not include in the assessment.

GHGP ( Oct 2011)

Must not include in the assessment.

ISO 14067 (Nov2010)

Must not include in the assessment.

PAS 2050 (Jan 2011)

Must not include in the assessment.

BP X30-323 (2010)

Must not include in the assessment.

Ecological Footprint

No provisions provided. However, as this standard refers to

ISO 14044, emission offsetting is not included.

42

5.2 Corporate Environmental Footprint

Using Life Cycle Thinking (Approach):
Analyzed Methodology
ILCD

Yes

Using life cycle thinking

GHG Protocol

DEFRA

Bilan Carbone

Scope 3 is based in life cycle thinking ( by definition,

Scope 1 and 2 are not).
Not required for scope 1 and 2 reporting (discretionary
to report significant Scope 3 emissions)
Yes

ISO 14064

For Scope 3 reporting only

ISO 14069 (draft technical

guidance to 14064)

Yes, for Scope 3 reporting

GRI

CDP Water

Not explicit, but for some indicators such as energy use

and greenhouse gas emissions, both direct and indirect
impacts must be accounted for, suggesting a life cycle
(Scopes 1 through 3) approach in these domains.
No

Goals:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

Must specify at least:

oIntended applications e.g. performance tracking,
strategic plan
oLimitations (due to methods, assumptions, and impact
coverage)
oStudy rationale and decision context
oTarget audience
oWhether comparative and/or intended for disclosure
oStudy commissioner and other stakeholders
Provide guidance to companies in creating a true and
fair account of their GHG emissions
Simplify and reduce costs of compiling GHG inventory
Support participation in voluntary and mandatory GHG
programs
Increase consistency and transparency in corporate
GHG reporting
Stresses alignment with business goals
No further study-specific goal definition guidance
provided
Guidance in measuring and reporting organizational
GHG emissions and setting reduction targets
The reporting template (annex I) suggests that
companies will wish to outline their climate change
strategy , as well as identifying risks and opportunities
that climate change poses to the organisation
Guidance (and tools) to evaluate the GHG emissions
associated with the ensemble of physical processes
necessary to the existence of an organization
No further study-specific goal definition guidance
provided
Provide principles and requirements for organizational
design, development, management and reporting of

43


ISO 14069 (draft technical
guidance to 14064)

GRI

CDP Water

GHG emissions
No further study-specific goal definition guidance
provided
Detailed guidance (draft) for the implementation of ISO
14064
Goal definition is not considered, although there are
several references to ensuring that methodological
choices are in line with the goals of the study
Provide a general framework for reporting on an
organizations social, economic, and environmental
sustainability performance in a balanced, reasonable,
and transparent manner
No further study-specific goal definition guidance
provided
Provide guidance to assist companies in corporate
water footprint disclosure for the purpose of informing
institutional investors
No further study-specific goal definition guidance
provided

Application:
Analyzed Methodology
ILCD
GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

Organization-level analyses (Type C1 and C2 for

organizational design, development, management and
reporting (C1 is for monitoring)

GHG Protocol intended to support accountancy and

disclosure for both internal use and a range of external
applications including.
oManaging GHG risks and identifying reduction
opportunities
oPublic reporting and participation in voluntary GHG
programs
oParticipating in mandatory reporting programs
oParticipating in GHG markets
oRecognition for early voluntary action
oFor use by businesses and other private or public
organizations

DEFRA guidance is intended to support GHG disclosure

for businesses and other private or public sector
organizations, including SMEs (specific SME-guidance
provided) , voluntary sector organizations and local
authorities.

The Bilan Carbone standard has the broadest intended

organizational application, as it may be applied to GHG
accountancy and disclosure for industrial organizations,
legal entities, territories, or territorial structures, as well
as specific projects or activities. However, potential
applications of study outcomes other than for internal
information purposes are not discussed in any detail. It
is also intended to be applicable for use within the
frameworks for reporting provided by ISO 14064, the
GHG Protocol, and the Carbon Disclosure Project.
Organizational design, development, management and
reporting of GHG emissions for the purpose of corporate risk
management, voluntary initiatives, GHG markets, or
regulatory reporting.

ISO 14069 (draft technical

guidance to 14064)

See ISO 14064.

GRI

GRI guidance intended to inform sustainability

accountancy for corporate disclosure to all relevant

44

CDP Water

stakeholders.
CDP Water guidance intended to inform corporate
disclosure to investors.

Target Audiences:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Business to Business (B2B), Business to Consumer (

B2C)
B2B, B2CB2B, Business to interested stakeholder (e.g.,
customer, investor, consumer) through public reporting
B2B, B2C, Internal, public, voluntary and private sector.

Bilan Carbone

Internal

ISO 14064

B2B, B2C

ISO 14069 (draft technical

guidance to 14064)

B2B, B2C

GRI

B2B, B2C

CDP Water

Specific to institutional investors

Accounting and Reporting Principles:

Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

Relevance, completeness, consistency and

reproducibility
Relevance, completeness, consistency, transparency,
accuracy
Relevance, completeness, consistency, transparency,
accuracy
Emphasis on biophysical realism in GHG accountancy.
Accordingly,
Relevance, completeness, consistency, accuracy,
transparency. Additional principles for verification are
independence, ethical conduct, fair presentation, and
due professional care.
Relevance, completeness, consistency, accuracy,
transparency. Additional principles for verification are
independence, ethical conduct, fair presentation, and
due professional care.
For report content:
oMateriality
oStakeholder inclusiveness
oSustainability context
oCompleteness
For report quality:
oBalance
oComparability
oAccuracy
oTimeliness
oClarity
oReliability
Relevance, completeness, consistency, transparency,
accuracy, materiality

45

Scope:
Analyzed Methodology
ILCD

Full cradle-to-grave life cycle accountancy

GHG Protocol

DEFRA

Bilan Carbone

Scope 1, 2 ( Corporate standard) and Scope 3 (Value

Chain Standard)
Scope 1, 2 recommended as a minimum and
discretionary for significant scope 3 emissions
Scope 1, 2 and 3

ISO 14064

Scope 1, 2 and optional for Scope 3

ISO 14069 (draft technical

guidance to 14064)

Scope 1, 2 and optional for Scope 3

GRI

CDP Water

Scope concept is not referred to (rather, users are

instructed to account for impacts of activities over which
the company has control or significant influence).
Does not refer to Scopes (nor life cycle based)

System Boundaries
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

Inclusive of raw material acquisition through end-of-life

and disposal (all relevant processes) related to activities
in the company e.g. production, overhead advertisement
Iterative, focused on most relevant processes.
Omissions to be described and explicitly considered in
interpretation.
Scope and organizational/operational system
boundaries defined based on equity share or control
(financial or operational) criteria.
Further specify system boundary criteria for Scope 1, 2
and 3 activities.
Scope 3 standardsstandard requires modeling of GHG
emissions for all 15 Scope 3 categories. Examples
include : goods/services sold over reporting interval,
employee commuting, business travel, leased assets,
capital goods purchased during the reporting interval,
and investments.
Scope and organizational/operational system
boundaries defined based on equity share or control
(financial or operational) criteria. The use of financiallydetermined system boundaries is recommended, in
large part for alignment with traditional financial
accounting and reporting mechanisms.
Further specify system boundary criteria for Scope 1, 2
and 3 activities.
DEFRA guidance recommends a 12 month reporting
interval, corresponding to the corporate financial year.
DEFRA guidance recommends accounting for Scope 1
and 2 emissions, with Scope 3 accounting discretionary
Bilan Carbone provides rationale for defining system
boundaries so as to include all biophysically-relevant
flows of matter/energy and associated waste (whether
direct or indirect) associated with the existence of an
organizational entity as opposed to using financiallydefined system boundaries. This is because the latter do
not accurately reflect biophysical flows and associated

46

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

environmental footprints. Specifically, the system

boundaries are defined according to the ensemble of
physical processes that are necessary for the existence
of a human organization.
Bilan Carbone defines similar scopes, but using different
terminology from other guidance documents. It also
offers calculation templates consistent with ISO-1064
scopes and the GHG Protocol.
Requires modeling of full life cycle GHG emissions for
all products/services sold over reporting interval.
For capital goods, provides option of amortizing over
relevant time periods.
Scope and organizational/operational system
boundaries defined based on equity share or control
(financial or operational) criteria.
No guidance provided with respect to capital goods
Scope and organizational/operational system
boundaries defined based on equity share or control
(financial or operational) criteria.
Current draft indicates that guidance will be developed
for accounting for emissions related to capital goods
Scope and organizational/operational system
boundaries defined based on equity share or control
(financial or operational) criteria. Preference is
seemingly given to financially-determined system
boundaries, in large part for alignment with traditional
financial accounting and reporting mechanisms.
GRI also emphasizes stakeholder inclusiveness and
sustainability context as determinants of system
boundaries
No guidance provided with respect to capital goods
Scope and organizational/operational system
boundaries defined based on control (financial or
operational) criteria, with reference to GHG Protocol
guidance.
No guidance provided with respect to capital goods

Functional Unit:
Analyzed Methodology
ILCD

Applies functional unit concept for organization

analyses (what, how much, for how long).

GHG Protocol

Does not use functional unit concept

DEFRA

Does not use functional unit concept

Bilan Carbone

Does not use functional unit concept

ISO 14064

Does not use functional unit concept

ISO 14069 (draft technical

guidance to 14064)

Does not use functional unit concept

GRI

Does not use functional unit concept

CDP Water

Does not use functional unit concept

Covered Emissions, Impact Categories and method used:

47

Analyzed Methodology
ILCD

All relevant emission need to be consider in studied

system
Provides recommendation both at midpoint and
endpoint
Recommended categories and methods at midpoint are:
oOzone depletion Steady-state ODPs 1999 as in WMO
assessment
oHuman toxicity, cancer effects USEtox model
oHuman toxicity, noncancer effects USEtox model
oParticulate matter/Respiratory inorganics RiskPoll
model
oIonising radiation, human health Human health effect
model as developed by Dreicer et al. 1995
oPhotochemical ozone formation LOTOS-EUROS
oAcidification Accumulated Exceedance
oEutrophication, terrestrial Accumulated Exceedance
oEutrophication, aquatic EUTREND model
oEcotoxicityUSEtox model,
oResource depletion, water Model for water
consumption as in the Swiss Ecoscarcity
oResource depletion, mineral, fossil and renewable
EDIP97 update 2004 and CML 2002
May include others, with appropriate documentation, as
suited to the study
Climate Change

GHG Protocol

DEFRA

Climate Change

Bilan Carbone

Climate Change

ISO 14064

Climate Change

ISO 14069 (draft technical

guidance to 14064)

Climate Change

GRI

All relevant social, economic and environmental

sustainability impacts
For environmental indicators, GRI includes resource
inputs (material, energy, water), waste outputs
(emissions, effluents, waste), biodiversity, environmental
compliance, environmental expenditures, and impacts of
transport and products/services
GRI recommends inclusion of core (required) and
additional performance indicators for each of the above
Water footprint

CDP Water

Cut-Off Criteria:
Analyzed Methodology
ILCD
GHG Protocol

Cut-off criteria are to be determined relative to study

requirements for precision
Recommends against the use of cut-off criteria
When deciding if exclusions are merited for Scope 3
reporting, the following criteria should be considered:
oSize
oInfluence
oRisk
oStakeholders
oOutsourcing
oOther

48

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

Does not refer to cut-off criteria specifically. Discourages

exclusions, and recommends explicit justification and
estimation of importance of any exclusions made.
Does not refer to cut-off criteria specifically. Discourages
exclusions, and recommends explicit justification and
estimation of importance of any exclusions made.
Encourage for identifying and prioritizing emissions to
be included versus those to be excluded based on
criteria for relevance.
ISO 14064 permits exclusions based on considerations
of materiality, feasibility and cost effectiveness, although
objective is to include 100% of direct (Scope 1) and
energy indirect (Scope 2) emissions.
Further specifies that exclusions may be justified relative
to the goals of the study. Provides guidance for
identifying and prioritizing emissions to be included
versus those to be excluded based on criteria for
relevance.
GRI recommends exclusions of flows over which the
corporation has no significant control/influence and/or
where no significant sustainability impacts are
anticipated
Does not refer to cut-off criteria. Suggests cut-offs are
allowed where data is limited or reporting is not feasible,
but recommends explicit justification and assessment of
importance of any exclusions made.

Data Modeling:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

For situation (organizational), attributional modeling and

industry-average substitution for end-of-life processes is
applied
Provides modeling spreadsheets with embedded (but
customizable) default emission factors that are applied
to activity data.
Provides 15 categories e.g. business travel, investment
for modeling Scope 3 emissions, with recommended
inclusions for each.
Provides modeling spreadsheets with embedded default
emission factors that are applied to activity data. Also
provides a high level diagnostic tool for indirect
emissions from the supply chain.
These emission factors are updated annually.
Provides modeling spreadsheets with embedded (but
customizable) default emission factors that are applied
to activity data.
Bilan Carbone method aims to provide average
emissions factors which are accurate within one order of
magnitude
No specific guidance provided

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

Guidance provided for data modeling in 23 categories

for Scope 3 reporting

GRI

No specific guidance provided

CDP Water

No specific guidance provided

49

Primary Data:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

Primary data for the foreground system and main

background processes preferred; secondary data can
be used as well, provided it is ILCD-compliant and has
good and demonstrable representativeness for the
processes/products of interest.
Provides guidance on the collection of activity data for
corporate scope 3 activities
Requires collection of activity data for corporate
activities within the defined system boundary. Other
approaches are a) direct measurement and monitoring
of emissions; and b) calculating emissions based on
mass balance or theoretical combustion specific to a
facility or process but activity data is most common
method.
Requires collection of activity data for corporate
activities within the defined system boundary
Requires collection of activity data for corporate
activities within the defined system boundary
Provides list of 23 categories for which primary activity
data should be collected for Scope 3 modeling.
Guidance is provided for different approaches to data
collection for example, in the case of the Client and
Visitor Transportation category, guidance is provided
for using directed collected or estimated data.
Does not refer to activity data or primary data, nor
does the guidance distinguish between primary and
secondary data. Rather, it is stipulated that data should
be collected for all aspects over which the company has
control or significant influence.
Does not refer to activity data or primary data, nor
distinguish between primary and secondary data.

Secondary Data:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

For all other data needs, the best quality, ILCDcompliant secondary data is preferred. Remaining data
gaps shall be filled using data estimates of minimum
quality. Gaps for which no minimum quality data can be
obtained are kept and reported, as well as explicitly
considered in interpretation and data quality indicator
results.
For Scope 3 reporting, provides description of
secondary data for each category. If secondary data is
used, encourages sourcing it from internationally
recognized, government, or peer-reviewed sources.
Provides emission factors in place of reliance on
independently sourcing secondary data
Notes that were an organization has more site specific
emission factors they should be used if they will give a
more accurate measurement of emissions.
May use EUTS data, CCA data and CRC data but this
should be noted in the report
Provides default emission factors and average activity
data
Public database linked with the database for the product
is under development by ADEME
Other secondary data should be sourced from
oELCD

50

oPeer-reviewed data

Distinguishes between use of activity data with

emission factors and direct measurement
approaches. For emission or removal factors,
specifies that they should be derived from an
recognized source and that they should be current
and appropriate.

ISO 14069 describes range of situations where

secondary data may be sourced (i.e. for emission
factors)

ISO 14064

ISO 14069 (draft technical

guidance to 14064)
GRI

No provision provided

CDP Water

No provision provided

Data Quality:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

Adapted from ISO 14044

Technological, temporal and geographical
representativeness
Completeness
Accuracy
Methodological appropriateness and consistency
Provides guidance for accounting for uncertainty
GHG Protocol recommends implementation of a data
quality monitoring system (taking into account
institutional, managerial, and technical considerations),
and qualitative data quality scoring for Scope 3
calculations. Also, it is stipulated that secondary data
should be derived from internationally-recognized,
government, or peer-reviewed sources.
Guidelines are provided on the GHG Protocol website
for uncertainty assessments, with attention to
parameter, scenario, and model uncertainty
Specifies minimum criteria for a data management plan,
which contributes to the quality assurance process. Data
management plan checklist provided.
Indicates that companies may wish to establish a data
quality management systems, and refers organisations
to GHG Protocol for guidance
Bilan Carbone recommends the calculation of 95%
confidence intervals. Spreadsheet calculators are
provided for the purpose of uncertainty estimates.
Requires that the organization develop and implement a
data management system
Requires completion and documentation of an
uncertainty assessment.
Refers to 14064-3 for validation/verification
requirements
No further details above and beyond those provided in
14064-1
GRI does not provide specific guidance, although it is
recommended to assess and communicate uncertainty
Requests indication of percentage of water withdrawals
and discharges that have been verified or assured
(following GHG Protocol definitions) but no specific
guidance provided

Allocation:
51

Analyzed Methodology
ILCD

GHG Protocol

follows the ISO 14044 allocation decision hierarchy, with

additional guidance
For Situation C, attributional modeling with allocation
and industry-average substitution for end-of-life
processes
GHG Protocol follows ISO 14044 allocation decision
hierarchy
Calculation tool for stationary combustion provides two
allocation options
No guidance provided
The supplementary transport and logistics guidance
provides details on allocation.
Bilan Carbone stipulates that avoided impacts method
(credits for displacement) should be used for open loop
recycling. Stock method (material GHG intensity already
adjusted to reflect lower emissions associated with
recycled content) should be used for closed-loop
recycling. Elsewhere, allocation decisions should follow
the ISO decision hierarchy, but economic allocation
should not be used as it does not provide a basis for
realistic representation of biophysical flows and
associated impacts.
No guidance provided

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

No guidance provided beyond indicating that choice

must be made between mass, volume, or economic
allocation fir categories related to transport

GRI

No guidance provided

CDP Water

No guidance provided

Accounting for External Reductions:

Analyzed Methodology
ILCD

Shall not be accounted for

GHG Protocol

DEFRA

GHG Protocol requires use of the inventory method

(comparing changes in actual emissions from base
year) as opposed to the project method (reductions
associated with mitigation projects) for corporate
disclosure.
Emissions should be reported as gross emissions,
prior to accounting for reductions from external projects,
which should only be included in reported net
emissions.

DEFRA guidance also refers to a set of good quality

criteria for offsets and green tariffs, and recommends
that businesses report whether or not their purchased
offsets are Kyoto compliant

In addition guidance is provided to aid reporting of

emissions reductions from investment in domestic
woodland creation.
Bilan Carbone method specifically excludes emission
reductions from purchased offsets and similar mitigation
projects on the basis that they are typically not verifiable
nor physically linked the organization in question
Reductions from purchased credits or other external
projects must be documented and reported separately
Refers to 14064-1

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

52

guidance to 14064)
GRI

Refers to offsets, but no guidance provided

CDP Water

No guidance provided

Setting Targets and Tracking Progress:

Analyzed Methodology
ILCD

No requirement for setting targets and tracking progress

GHG Protocol

DEFRA

requires justification of base year choice, and

development of a base year recalculation policy. Base
year emissions are to be recalculated if there are
significant changes in company structure or inventory
method. Base year emissions are not recalculated in
response to organic growth or decline.
recommends setting Scope-specific targets
suggests the following steps for setting (GHG) reduction
targets:
oObtain senior management commitment
oDecide on target type
oDecide on target boundary
oSet target base year
oDefine target completion date
oDecide on permissibility of using offsets or credits to
reach target
oDecide target level
oTrack and report progress
Provides guidance on the advantages and
disadvantages of absolute and intensity based targets.
Guidance on recalculating base years
provides a spreadsheet feature to manage reduction
targets over the shorts and long-terms. Encourages use
of absolute as opposed to intensity-based targets.
Requires establishment of base year, justification of
base year choice, and development of a base year
recalculation policy. Base year emissions are to be
recalculated if there are significant changes in company
structure or inventory method. Base year emissions are
not recalculated in response to organic growth or
decline.
No further guidance provided beyond 14064-1

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

refers to base year concept, but no guidance provided

recommends reporting trends using current and at least
two previous reporting intervals
recommends core and performance indicators for each
sustainability domain of concern
refers to base year concept, but no guidance provided
provides option of reporting water intensity on an
economic or physical (activity) basis

Reporting:
Analyzed Methodology
ILCD

Specifies three levels of reporting requirements,

depending on application
oInternal use

53


GHG Protocol

DEFRA

Bilan Carbone

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

GRI

CDP Water

oThird-party
oComparative assertion
Corporate disclosure would correspond to a third-party
report
ProtocolThe Corporate Standard requires reporting all
Scope 1 and Scope 2 emissions.
The Value Chain (Scope 3) Standard requires reporting
of scope 1, 2, and 3. A reporting template with all
required elements is available on the GHG Protocol
website.
Provides an example report template which provides
details of what an organization should include in its
directors report e.g. strategy and supporting
explanations.
Recommends that organizations should report their
scope 1, 2 and 3 although
Scope 3 reporting is optional. Also recommends
organizations should report their gross emissions, any
carbon offsets or green tariffs and a total net emissions
figure,
Suggests that results from a GHG audit following the
Bilan Carbone method can be used for reporting within
framework of ISO 14064,the GHG Protocol, the Carbon
Disclosure Project, or other such reports, but does not
provide method-specific reporting guidance
Provide recommended report contents
Provides detailed list of recommended report contents
For ISO 14064-1,if the organization makes a public
disclosure and claims compliance with ISO 14064-1,
then it must also provide a publically available report
which conforms to the standards or which has been
third-party verified (with associated report made publicly
available)
Refers to 14064-3
Will further specify guidance for reporting

Stipulates base content for a sustainability report, and

encourages inclusion of three standard types of
disclosures (Strategy and Profile, Management
Approach, and Performance Indicators). Specific
guidance provided for each disclosure
provides a generic report template
Guidance document itself is a reporting guide, intended
to help companies answer on-line disclosure survey. No
guidance specific to other reporting initiatives is
provided.

Sectorial Specificity:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

Bilan Carbone provides separate guidance for corporate

versus local authorithies

Several sectorial guidance are provided (i.e waste,

Encourages development of sector specific guides

based on ILCD Handbook
GHG Protocol provides both general guidance along
with several sector-specific calculation tools on website.
Additional guidance documents are also available for
quantifying project-related reductions.
Sector specific guidance is provided for freight transport

54

building, water, sports federations, wine production,

liquors and spirits, industrial bakery,
super/hypermarkets)
No sector-specific guidance provided

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

No sector-specific guidance provided Some specific

guidance are given for local authorities

GRI

CDP Water

GRI provides both general guidance along with a range

of sector-specific supplements describing core and
additional indicators
No sector-specific guidance provided

Relationship with Product Environmental Footprint Guidance:

Analyzed Methodology

DEFRA

Relationship with Product Environmental Footprint

Guidance

Provides coherent methodological reference point for

both product and corporate environmental footprint
methods

Not intended for product-level analysis but can serve as

a tool for identifying product hot-spots.

Not intended for product-level analysis

Bilan Carbone

ILCD
GHG Protocol

No direct relationship with BP X30-323 but similarities in

terms of using life cycle principle and e.g. prioritizing use
of ELCD for secondary data
Several works on consistency of data sources and
scopes between corporate database (Base Carbone)
and product (BPX30-323) database
Common methodological rules for carbon biogenic and
allocation for recycling are under construction
ISO 14067 draft refers to ISO 14064 part 3

ISO 14064

ISO 14069 (draft technical

guidance to 14064)

Refers to 14067, in particular with respect to emission

factors derived from product studies

GRI

No specific relationship with a product standard

CDP Water

No specific relationship with a product standard

Review, Validation/Verification:
Analyzed Methodology
ILCD

GHG Protocol

DEFRA

Bilan Carbone

Review, Validation/Verification
Provides minimum requirements based on intended
application
Provides detailed guidance verificationfor assurance,
but this is not a requirement of the standard
Does not require third party verification of disclosures,
but recommends consulting an assurance expert
Requires third-party verification for external reduction
projects to ensure they meet the good quality criteria
if purchased or sold emissions reductions are reported
in net CO2-e figure
Refers to ISO 14064 for verification standards
Encourage third-party critical reviews for comparative
assertions and other external applications

55

ISO 14069 (draft technical

guidance to 14064)

For public assertions, stipulates that organization should

make their report publicly available or provide a thirdparty verification statement
Additional specific provisions provided in Scope 3
standard
Required level of validation and verification depends on:
oRequired assurance level
oUser needs
oValidation and verification objectives
ovalidation or verification criteria
Scope 3 standard also includes the accreditation and
conformity assessment of emissions trading and
emissions or removal offset programs

Will provide further detailed guidance with respect to

verification

GRI

no specific requirements for third-party verification

CDP Water

requests information for % of withdrawals that are thirdparty verified

ISO 14064

Guide for SMEs

Analyzed Methodology
ILCD

Guide for SMEs

No guide for SMEs

GHG Protocol

No guide for SMEs

DEFRA

Provides additional guidance for SMEs

Bilan Carbone

ISO 14064

No guide for SMEs but mainly used bu SMEs (60-70%

of users)
First tools developments were dedicated to SMEs,
training sessions, friendly tools,
No i guide for SMEs

ISO 14069 (draft technical

guidance to 14064)

No guide for SMEs

GRI

No guide for SMEs

CDP Water

provides limited guidance for SMEs

56

6. Key insights for the development

of guidelines
6.1 General issues
All methodology guidance documents reviewed were developed via multi-stakeholder processes.
This is viewed as important to ensuring the legitimacy and acceptability of the associated
recommendations. Moreover most of guidelines also included pilot studies and a revision based
on the findings.
Most guidance documents reviewed claim suitability for public reporting . However, a general lack
of prescription means that analytical outcomes may be heavily influenced by subjective choice. As
such, existing methodologies do not provide an adequate basis for comparative assertions this
may be true even for studies using the same methodology guides. Ensuring higher levels of
reproducibility and robustness of analytical outcomes for product and corporate environmental
footprinting will require more prescriptive methodological standards than are available in current
methodologies and standards.
It should be noted, the cradle to gate environmental footprint analyzes at the corporate level will
likely provide information of sufficient robustness to support mandatory policy applications. This is
due to the large number of assumptions necessary to modeling downstream processes for
goods/services outputs, particularly where companies produce inputs to other products or have
large product/service portfolios.
With respect to possible complementary Product Category Rules (PCRs) and sectorial guide
(EDG)-like guidance in furtherance of the environmental footprint method guidance,
harmonization of general programme instructions and particularly product category rules (PCR)
will be necessary to ensure comparability. This includes mutual recognition of rules with respect
to PCR/EDG development, review and verification procedures, administrative procedures and
declaration format.

6.2 Common approaches

Product:
Common elements amongst the product footprint guides reviewed include:

Life cycle approach from perspective of including all stages in the life cycle, but not
necessarily all emissions, associated impacts, etc.
General intended application and target audience of the guideline and target audience of
application
All methodology guides required unit of analysis i.e. reference flow or functional unit
Data quality principle ( ISO 14044 principle adopted or slightly modified)
Data modeling principle
Data collection template
ISO allocation framework open for interpretation (PAS2050 changes priorities In
framework)

57

A different allocation rule setting could change the conclusions of a comparative LCA.
The ISO 14040 fixes some general indications to set the allocations rules. These
indications are taken up in some studied methodologies (i.e. BP X30-323, ISO 14067).
However, they allow some freedom of interpretation. Therefore it is important that
allocation rules are fixed through a transparent and participative process to ensure
acceptance and comparability of results, because choosing an allocation rule conditions
the environmental impact distribution between economic actors in a given domain (e.g.
economic or mass allocation of the livestock farming impacts between leather and meat).
GWP 100 for climate change (except for EF)
IPCC frame for land use change
Carbon storage or delayed emissions excluded or report separately
Indirect land use excluded
Weighting is not part of the guideline as most case focus only single impact
Off-setting excluded
Require at least independent review (will be function of intended application?)

Corporate:
Common elements among the corporate footprint guides reviewed include:
Accounting Principles
Existing methodologies do not use life cycle approach, especially for Scope 1 (except for
ILCD and in Scope 3)
Focus on report for management e.g. reduction
Many build upon old WRI/ WBCSD GHG protocol
Most use Scope 1 2 3 approach

6.3 Divergent approaches

Product:
Explicit use of PCRs
System boundaries (e.g. capital goods in/exclusion)
Cut-off criteria (mass, cost, impact, )
Allocation in end of life processes
Uncertainty
Interpretation
Corporate:
Intended audience and applications
Setting system boundaries
Allocation
Review and verification requirements
Taken together, existing methodology guides provide a diverse suite of tools for enabling more
effective and efficient environmental accountancy, including data collection templates, impact
factor tables, impact assessment tools, data quality assessment frameworks, and reporting
templates. The current initiative should identify and adopt the most relevant and useful of these
diverse approaches.
In general, existing product guides are better developed, more prescriptive, and more
comprehensive than corporate accounting guides. The latter tend to focus on reporting-related
issues, whilst lacking in terms of substantive technical guidance. Given the diversity of businesses
in terms of size and product/service portfolios, sector-specific guides may be necessary to provide
more detailed and prescriptive guidance above and beyond that which will be possible in the
corporate environmental footprint methodology guide.

58

7. References
o

o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o

o
o

o
o
o
o
o
o

ADEME. 2007. Bilan Carbone Companies and Local Authorities Version.

Methodological Guide Version 5.0: Objectives and Principles for the Counting of
Greenhouse Gas Emissions. French Agency for the Environment and Energy
Management, Paris.
ADEME. 2009. BP X30-323.- Repository of Good Practices French Agency for the
Environment and Energy Management, Paris.
ADEME. 2010 BP X30-323.- Repository of Good Practices . French Agency for the
Environment and Energy Management, Paris.
BSI. 2009. PAS 2050 Specification for the assessment of the life cycle greenhouse
gas emissions of goods and services
BSI. 2011. PAS 2050 Specification for the assessment of the life cycle greenhouse
gas emissions of goods and services
CDP. 2010. Carbon Disclosure Project. Information Request Guide. Carbon
Disclosure Project, UK.
DEFRA. 2009. Guidance on How to Measure and Report your Greenhouse Gas
Emissions. Department for Environment, Food and Rural Affairs, London.
Ecological Footprint 2006 ECOLOGICAL FOOTPRINT STANDARDS 2006
Ecological Footprint 2009 ECOLOGICAL FOOTPRINT STANDARDS 2009
Frischknecht 2006
GRI. 2006. Sustainability Reporting Guidelines (G3).Global Reporting Initiative,
Amsterdam.
ISO. 2006a. ISO 14064-1. Greenhouse Gases Part 1: Specification with Guidance
at the Organization Level for Quantification and Reporting of Greenhouse Gas
Emissions and Removals. International Organization for Standardization, Geneva.
ISO. 2006b. ISO 14064-3. Greenhouse Gases Part 3: Specification with Guidance
for the Validation and Verification of Greenhouse Gas Assertions. . International
Organization for Standardization, Geneva.
ISO. 2006c. ISO 14044. Environmental management Life cycle assessment
Requirements and guidelines
ISO. 2011a. ISO 14067. Carbon footprint of products
ISO. 2011b. ISO 14069.
ILCD. 2010. European Commission - Joint Research Centre - Institute for
Environment and Sustainability: International Reference Life Cycle Data System
(ILCD) Handbook - General guide for Life Cycle Assessment - Detailed guidance.
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