Iso 14067 2018 (E)
Iso 14067 2018 (E)
Iso 14067 2018 (E)
STANDARD 14067
First edition
2018-08
Reference number
ISO 14067:2018(E)
© ISO 2018
ISO 14067:2018(E)
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ISO 14067:2018(E)
Contents Page
Foreword ............................................................................................................................ v
Introduction................................................................................................................ vi
1 Scope .................................................................................................................. 1
2 Normative references .......................................................................................... 1
3 Terms, definitions and abbreviated terms ........................................................... 1
3.1 Terms and definitions .................................................................................................. 1
3.1.1 Quantification of the carbon footprint of a product............................................ 2
3.1.2 Greenhouse gases ................................................................................................ 4
3.1.3 Products, product systems and processes ........................................................... 5
3.1.4 Life cycle assessment ............................................................................................7
3.1.5 Organizations....................................................................................................... 8
3.1.6 Data and data quality ........................................................................................... 9
3.1.7 Biogenic material and land use ..........................................................................10
3.2 Abbreviated terms ...................................................................................................... 11
4 Application.................................................................................................. 11
5 Principles .................................................................................................... 11
5.1 General ................................................................................................................. 11
5.2 Life cycle perspective .................................................................................................. 11
5.3 Relative approach and functional or declared unit ......................................................... 12
5.4 Iterative approach ............................................................................................................12
5.5 Priority of scientific approach .......................................................................................... 12
5.6 Relevance ................................................................................................................... 12
5.7 Completeness ............................................................................................................. 12
5.8 Consistency ................................................................................................................ 12
5.9 Coherence................................................................................................................... 12
5.10 Accuracy ..................................................................................................................... 12
5.11 Transparency ............................................................................................................. 13
5.12 Avoidance of double-counting ......................................................................................... 13
6 Methodology for quantification of the CFP and partial CFP ................................ 13
6.1 General ....................................................................................................................... 13
6.2 Use of CFP–PCR...............................................................................................................13
6.3 Goal and scope definition ................................................................................................ 14
6.3.1 Goal of a CFP study ............................................................................................. 14
6.3.2 Scope of a CFP study ........................................................................................... 14
6.3.3 Functional or declared unit ................................................................................ 15
6.3.4 System boundary ................................................................................................ 15
6.3.5 Data and data quality .......................................................................................... 16
6.3.6 Time boundary for data ...................................................................................... 17
6.3.7 Use stage and use profile ....................................................................................18
6.3.8 End-of-life stage .................................................................................................18
6.4 Life cycle inventory analysis for the CFP ......................................................................... 19
6.4.1 General .......................................................................................................... 19
6.4.2 Data collection ................................................................................................... 20
6.4.3 Validation of data............................................................................................... 20
6.4.4 Relating data to unit process and functional or declared unit .......................... 20
6.4.5 Refining the system boundary........................................................................... 20
6.4.6 Allocation ...................................................................................................... 21
6.4.7 CFP performance tracking................................................................................. 22
6.4.8 Assessing the effect of the timing of GHG emissions and removals .................. 23
6.4.9 Treatment of specific GHG emissions and removals ........................................ 23
6.5 Impact assessment for CFP or partial CFP ..................................................................... 29
6.5.1 General ............................................................................................................... 29
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www.iso.org/patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www.iso
.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas management and related activities.
This first edition cancels and replaces ISO/TS 14067:2013, which has been technically revised. It
constitutes a reduction in scope as follows:
— principles, requirements and guidance on communication of the carbon footprint of a product (CFP)
and the partial CFP are now covered in ISO 14026;
— principles, requirements and guidance on verification are now covered in ISO 14064-3;
— principles, requirements and guidance on PCR are now covered in ISO/TS 14027;
— requirements for the treatment of biogenic carbon and electricity have been revised and clarified;
— the definitions have been aligned within the ISO 14064 series for ease of interpretation.
This document is the generic standard for the quantification of the carbon footprint of products.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
Introduction
Climate change arising from anthropogenic activity has been identified as one of the greatest challenges
facing the world and will continue to affect business and citizens over future decades.
Climate change has implications for both human and natural systems and could lead to significant
impacts on resource availability, economic activity and human wellbeing. In response, international,
regional, national and local initiatives are being developed and implemented by public and private
sectors to mitigate greenhouse gas (GHG) concentrations in the Earth’s atmosphere as well as to
facilitate adaptation to climate change.
There is a need for an effective and progressive response to the urgent threat of climate change on
the basis of the best available scientific knowledge. ISO produces documents that support the
transformation of scientific knowledge into tools that will help address climate change.
GHG initiatives on mitigation rely on the quantification, monitoring, reporting and verification of GHG
emissions and/or removals.
The ISO 14060 family provides clarity and consistency for quantifying, monitoring, reporting and
validating or verifying GHG emissions and removals to support sustainable development through a
low-carbon economy. It also benefits organizations, project proponents and stakeholders worldwide
by providing clarity and consistency on quantifying, monitoring, reporting, and validating or verifying
GHG emissions and removals. Specifically, the use of the ISO 14060 family:
— enhances the environmental integrity of GHG quantification;
— enhances the credibility, consistency, and transparency of GHG quantification, monitoring,
reporting, validation and verification;
— facilitates the development and implementation of GHG management strategies and plans;
— facilitates the development and implementation of mitigation actions through emission reductions
or removal enhancements;
— facilitates the ability to track performance and progress in the reduction of GHG emissions and/or
increase in GHG removals.
Applications of the ISO 14060 family include:
— corporate decisions, such as identifying GHG emission reduction opportunities and increasing
profitability by reducing energy consumption;
— carbon risk management, such as the identification and management of risks and opportunities;
— voluntary initiatives, such as participation in voluntary GHG registries or sustainability reporting
initiatives;
— GHG markets, such as the buying and selling of GHG allowances or credits;
— regulatory/government GHG programmes, such as credit for early action, agreements or national
and local reporting initiatives.
ISO 14064-1 details principles and requirements for designing, developing, managing and reporting
organization-level GHG inventories.
It includes requirements for determining GHG emission and removal boundaries, quantifying an
organization’s GHG emissions and removals, and identifying specific company actions or activities
aimed at improving GHG management.
It also includes requirements and guidance on inventory quality management, reporting, internal
auditing and the organization’s responsibilities in verification activities.
ISO 14064-2 details principles and requirements for determining baselines and for the monitoring,
quantifying and reporting of project emissions. It focuses on GHG projects or project-based activities
specifically designed to reduce GHG emissions and/or enhance GHG removals. It provides the basis for
GHG projects to be validated and verified.
ISO 14064-3 details requirements for verifying GHG statements related to GHG inventories, GHG projects,
and carbon footprints of products. It describes the process for validation or verification, including
validation or verification planning, assessment procedures, and the evaluation of organizational,
project and product GHG statements.
ISO 14065 defines requirements for bodies that validate and verify GHG statements. Its requirements
cover impartiality, competence, communication, validation and verification processes, appeals,
complaints, and the management system of validation and verification bodies. It can be used as a
basis for accreditation and other forms of recognition in relation to the impartiality, competence, and
consistency of validation and verification bodies.
ISO 14066 specifies competence requirements for validation teams and verification teams. It includes
principles and specifies competence requirements based on the tasks that validation teams or
verification teams must be able to perform.
This document defines the principles, requirements and guidelines for the quantification of the carbon
footprint of products. The aim of this document is to quantify GHG emissions associated with the life
cycle stages of a product, beginning with resource extraction and raw material sourcing and extending
through the production, use and end-of-life stages of the product.
ISO/TR 14069 assists users in the application of ISO 14064-1, providing guidelines and examples for
improving transparency in the quantification of emissions and their reporting. It does not provide
additional guidance to ISO 14064-1.
Figure 1 illustrates the relationship among the ISO 14060 family of GHG standards.
NOTE In this document, GHG statements are the CFP or the partial CFP.
GHGs can be emitted and removed throughout the life cycle of a product which includes acquisition
of raw material, design, production, transportation/delivery, use and the end-of-life treatment.
Quantification of the carbon footprint of a product (CFP) will assist in the understanding and action to
increase GHG removals and reduce GHG emissions throughout the life cycle of a product. This document
details principles, requirements and guidelines for the quantification of CFPs, i.e. goods and services,
based on GHG emissions and removals over their life cycle. Requirements and guidelines for the
quantification of a partial CFP are also provided. Communication related to the CFP or the partial CFP
is covered in ISO 14026. The development of product category rules (PCR) is covered in ISO/TS 14027.
This document is based on principles, requirements and guidelines identified in existing International
Standards on life cycle assessment (LCA), ISO 14040 and ISO 14044, and aims to set specific
requirements for the quantification of a CFP and a partial CFP.
This document is expected to benefit organizations, governments, industry, service providers,
communities and other interested parties by providing clarity and consistency in quantifying CFPs.
Specifically, using LCA in accordance with this document, with climate change as the single impact
category, can offer benefits through:
— avoiding burden-shifting from one stage of a product life cycle to another or between product
life cycles;
— providing requirements for the quantification of the CFP;
— facilitating CFP performance tracking in reducing GHG emissions;
— providing a better understanding of the CFP such that potential opportunities for increases in GHG
removals and reductions of GHG emissions might be identified;
— helping to promote a sustainable low carbon economy;
— enhancing the credibility, consistency and transparency of the quantification and reporting of
the CFP;
— facilitating the evaluation of alternative product design and sourcing options, production and
manufacturing methods, raw material choices, transportation, recycling and other end-of-life
processes;
— facilitating the development and implementation of GHG management strategies and plans across
product life cycles, as well as the detection of additional efficiencies in the supply chain;
— preparing reliable CFP information.
NOTE In respect to the terminology of ISO 14026 regarding footprint communication, climate change is
considered as an example of an “area of concern”.
Figure 2 illustrates the connection between this document and standards outside the GHG management
family of standards.
Figure 2 — Relationship between this document and standards beyond the GHG management
family of standards
CFPs prepared in accordance with this document contribute to the objectives of GHG-related policies
and/or regimes.
Limitations of CFPs based on this document are described in Annex A.
1 Scope
This document specifies principles, requirements and guidelines for the quantification and reporting
of the carbon footprint of a product (CFP), in a manner consistent with International Standards on life
cycle assessment (LCA) (ISO 14040 and ISO 14044).
Requirements and guidelines for the quantification of a partial CFP are also specified.
This document is applicable to CFP studies, the results of which provide the basis for different
applications (see Clause 4).
This document addresses only a single impact category: climate change. Carbon offsetting and
communication of CFP or partial CFP information are outside the scope of this document.
This document does not assess any social or economic aspects or impacts, or any other environmental
aspects and related impacts potentially arising from the life cycle of a product.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO/TS 14027:2017, Environmental labels and declarations — Development of product category rules
ISO 14044:2006, Environmental management — Life cycle assessment — Requirements and guidelines
ISO/TS 14071, Environmental management — Life cycle assessment — Critical review processes and
reviewer competencies: Additional requirements and guidelines to ISO 14044:2006
Note 2 to entry: The results of the quantification of the CFP are documented in the CFP study report (3.1.1.5)
expressed in mass of CO2e per functional unit (3.1.3.7).
3.1.1.2
partial carbon footprint of a product
partial CFP
sum of GHG emissions (3.1.2.5) and GHG removals (3.1.2.6) of one or more selected process(es) (3.1.3.5)
in a product system (3.1.3.2), expressed as CO2 equivalents (3.1.2.2) and based on the selected stages or
processes within the life cycle (3.1.4.2)
Note 1 to entry: A partial CFP is based on or compiled from data related to (a) specific process(es) or footprint
information modules, which is (are) part of a product system and can form the basis for quantification of a CFP.
More detailed information on information modules is given in ISO 14025:2006, 5.4.
Note 3 to entry: The results of the quantification of the partial CFP are documented in the CFP study report
(3.1.3.5) expressed in mass of CO2e per declared unit (3.1.3.8).
3.1.1.3
carbon footprint of a product systematic approach
CFP systematic approach
set of procedures to facilitate the quantification of the CFP (3.1.1.6) for two or more products (3.1.3.1) of
the same organization (3.1.5.1)
3.1.1.4
carbon footprint of a product study
CFP study
all activities that are necessary to quantify and report a CFP (3.1.1.1) or a partial CFP (3.1.1.2)
3.1.1.5
carbon footprint of a product study report
CFP study report
report that documents the CFP study (3.1.1.4), presents the CFP (3.1.1.1) or partial CFP (3.1.1.2), and
shows the decisions taken within the study
Note 1 to entry: The CFP study report demonstrates that the provisions of this document are met.
3.1.1.6
quantification of the carbon footprint of a product
quantification of the CFP
activities that result in the determination of a CFP (3.1.1.1) or a partial CFP (3.1.1.2)
Note 1 to entry: Quantification of the CFP or the partial CFP is part of the CFP study (3.1.1.4).
3.1.1.7
carbon offsetting
mechanism for compensating for all or a part of the CFP (3.1.1.1) or the partial CFP (3.1.1.2) through
the prevention of the release of, reduction in, or removal of an amount of GHG emissions (3.1.2.5) in a
process (3.1.3.5) outside the product system (3.1.3.2) under study
EXAMPLE Investment outside the relevant product system, e.g. in renewable energy technologies, energy
efficiency measures, afforestation/reforestation.
Note 1 to entry: Carbon offsetting is not allowed in the quantification of a CFP (3.1.1.6) or a partial CFP, and
communication of carbon offsetting is outside of the scope of this document (see 6.3.4.1).
Note 2 to entry: Footprint communication and relevant claims regarding carbon offsetting and carbon neutrality
are covered in ISO 14026 and ISO 14021.
Note 3 to entry: Adapted from the definition of “offsetting” in ISO 14021:2016, 3.1.12.
3.1.1.8
product category
group of products (3.1.3.1) that can fulfil equivalent functions
[SOURCE: ISO 14025:2006, 3.12]
3.1.1.9
product category rules
PCR
set of specific rules, requirements and guidelines for developing Type III environmental declarations
and footprint communications for one or more product categories (3.1.1.8)
Note 1 to entry: PCR include quantification rules conforming to ISO 14044.
Note 2 to entry: ISO/TS 14027 describes the development of PCR applicable to this document.
[SOURCE: ISO/TS 14027:2017, 3.1, modified ― Notes 1, 2 and 3 to entry have replaced the original Note 1
to entry.]
3.1.1.10
carbon footprint of a product – product category rules CFP–
PCR
set of specific rules, requirements and guidelines for CFP (3.1.1.1) or partial CFP (3.1.1.2) quantification
and communication for one or more product categories (3.1.1.8)
Note 1 to entry: CFP–PCR include quantification rules conforming to ISO 14044.
Note 2 to entry: ISO/TS 14027 describes the development of PCR (3.1.1.9) applicable to this document.
3.1.1.11
carbon footprint of a product performance tracking
CFP performance tracking
comparing the CFP (3.1.1.1) or the partial CFP (3.1.1.2) of one specific product (3.1.3.1) of the same
organization (3.1.5.1) over time
Note 1 to entry: It includes calculating the change to the CFP for one specific product, or between superseding
products with the same functional unit (3.1.3.7) or declared unit (3.1.3.8) over time.
3.1.2.1
greenhouse gas
GHG
gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits
radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth’s
surface, the atmosphere and clouds
Note 1 to entry: For a list of GHGs, see the latest IPCC Assessment Report[16].
Note 2 to entry: Water vapour and ozone, which are anthropogenic as well as natural GHGs, are not included in
the CFP (3.1.1.1) and partial CFP (3.1.1.2).
Note 3 to entry: The focus of this document is limited to long-lived GHGs and it therefore excludes climate effects
due to changes in surface reflectivity (albedo) and short-lived radiative forcing agents (e.g. black carbon and
aerosols).
[SOURCE: ISO 14064-1:2006, 2.1, modified ― Notes 1, 2 and 3 to entry have replaced the original Note 1
to entry, which listed examples of GHGs.]
3.1.2.2
carbon dioxide equivalent
CO2 equivalent
CO2e
unit for comparing the radiative forcing of a GHG (3.1.2.1) to that of carbon dioxide
Note 1 to entry: Mass of a GHG is converted into CO2 equivalents by multiplying the mass of the GHG by the
corresponding GWP (3.1.2.4) or GTP (3.1.2.3) of that gas.
Note 2 to entry: In the case of GTP, CO2 equivalent is the unit for comparing the change in global mean surface
temperature caused by a GHG to the temperature change caused by CO2.
[SOURCE: ISO 14064-1:2006, 2.19, modified ― An additional preferred term has been included, Note 1
to entry has been reworded to provide clarification, and Note 2 has been replaced with a new Note 2
to entry.]
3.1.2.3
global temperature change potential
GTP
index measuring the change in global mean surface temperature at a chosen point in time in response to
a GHG (3.1.2.1) emission pulse, relative to the change in temperature attributed to carbon dioxide (CO2)
Note 1 to entry: “Index” as used this document is a “characterization factor” as defined in ISO 14040:2006, 3.37.
Note 2 to entry: The GTP is based on temperature change for a selected year.
Note 3 to entry: Derived from the Working Group 1 IPCC Fifth Assessment Report (AR5), Climate Change 2013:
The Physical Science Basis.
3.1.2.5
greenhouse gas emission
GHG emission
release of a GHG (3.1.2.1) into the atmosphere
3.1.2.6
greenhouse gas removal
GHG removal
withdrawal of a GHG (3.1.2.1) from the atmosphere
3.1.2.7
greenhouse gas emission factor
GHG emission factor
coefficient relating activity data with the GHG emission (3.1.2.5)
3.1.3.1
product
goods or service
Note 1 to entry: The product can be categorized as follows:
Note 2 to entry: Services have tangible and intangible elements. Provision of a service can involve, for example,
the following:
— an activity performed on a customer-supplied intangible product (e.g. the income statement needed to
prepare a tax return);
— the creation of ambience for the customer (e.g. in hotels and restaurants).
[SOURCE: ISO 14044:2006, 3.9, modified ― Note 1 to entry and the example have been slightly modified,
and Note 3 to entry dealing with the origin of the definition has been omitted.]
3.1.3.2
product system
collection of unit processes (3.1.3.6) with elementary flows (3.1.3.10) and product flows, performing one
or more defined functions and which models the life cycle (3.1.4.2) of a product (3.1.3.1)
Note 1 to entry: “Product flow” is defined in ISO 14040:2006, 3.27.
[SOURCE: ISO 14044:2006, 3.28, modified ― Note 1 to entry has been added.]
3.1.3.3
co-product
any of two or more products (3.1.3.1) coming from the same unit process (3.1.3.6) or product system
(3.1.3.2)
[SOURCE: ISO 14040:2006, 3.10]
3.1.3.4
system boundary
boundary based on a set of criteria representing which unit processes (3.1.3.6) are a part of the system
under study
[SOURCE: ISO 14044:2006, 3.32, modified ― “boundary based on a” has been added, “part of a product
system” has been changed to “part of the system under study, and the Note to entry has been deleted.]
3.1.3.5
process
set of interrelated or interacting activities that transforms inputs into outputs
[SOURCE: ISO 14044:2006, 3.11]
3.1.3.6
unit process
smallest element considered in the life cycle inventory analysis (3.1.4.4) for which input and output data
are quantified
[SOURCE: ISO 14040:2006, 3.34]
3.1.3.7
functional unit
quantified performance of a product system (3.1.3.2) for use as a reference unit
Note 1 to entry: As the CFP (3.1.1.1) treats information on a product (3.1.3.1) basis, an additional calculation
based on a declared unit (3.1.3.8) can be presented (see also 6.3.3).
[SOURCE: ISO 14040:2006, 3.20, modified ― Note 1 to entry has been added.]
3.1.3.8
declared unit
quantity of a product (3.1.3.1) for use as a reference unit in the quantification of a partial CFP (3.1.1.2)
EXAMPLE Mass (1 kg of primary steel), volume (1 m3 of crude oil).
[SOURCE: ISO 21930:2017, 3.1.11, modified — The definition was broadened to apply to all products
and the quantification of a partial CFP, and the Note 1 to entry was deleted.]
3.1.3.9
reference flow
measure of the inputs to or outputs from processes (3.1.3.5) in a given product system (3.1.3.2) required
to fulfil the function expressed by the functional unit (3.1.3.7)
Note 1 to entry: For an example of applying the concept of a reference flow, see the example in 6.3.3.
Note 2 to entry: In the case of a partial CFP (3.1.1.2), the reference flow refers to the declared unit (3.1.3.8).
[SOURCE: ISO 14040:2006, 3.29, modified ― “inputs to” and Notes 1 and 2 to entry have been added.]
3.1.3.10
elementary flow
material or energy entering the system being studied that has been drawn from the environment
without previous human transformation, or material or energy leaving the system being studied that is
released into the environment without subsequent human transformation
Note 1 to entry: “Environment” is defined in ISO 14001:2015, 3.2.1.
[SOURCE: ISO 14044:2006, 3.12, modified ― Note 1 to entry has been added.]
3.1.3.11
service life
period of time during which a product (3.1.3.1) in use meets or exceeds the performance requirements
[SOURCE: ISO 15686-1:2011, 3.25, modified ― More general wording has been used.]
[SOURCE: ISO 14044:2006, 3.18, modified ― The term “environmental significance” has been changed
to “significance of GHG emissions”, “study” has been changed to “CFP study” and Note 1 to entry has
been added.]
3.1.4.2
life cycle
consecutive and interlinked stages related to a product (3.1.3.1), from raw material acquisition or
generation from natural resources to end-of-life treatment
Note 1 to entry: “Raw material” is defined in ISO 14040:2006, 3.15.
Note 2 to entry: Stages of a life cycle related to a product include raw material acquisition, production,
distribution, use and end-of-life treatment.
[SOURCE: ISO 14044:2006, 3.1, modified ― Reference to “final disposal” has been changed to “end-of-
life treatment” and Notes 1 and 2 to entry have been added.]
3.1.4.3
life cycle assessment
LCA
compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product
system (3.1.3.2) throughout its life cycle (3.1.4.2)
Note 1 to entry: “Environmental impact” is defined in ISO 14001:2015, 3.2.4.
[SOURCE: ISO 14044:2006, 3.2, modified ― Note 1 to entry has been added.]
3.1.4.4
life cycle inventory analysis
LCI
phase of life cycle assessment (3.1.4.3) involving the compilation and quantification of inputs and outputs
for a product (3.1.3.1) throughout its life cycle (3.1.4.2)
[SOURCE: ISO 14044:2006, 3.3]
3.1.4.5
life cycle impact assessment
LCIA
phase of life cycle assessment (3.1.4.3) aimed at understanding and evaluating the magnitude and
significance of the potential environmental impacts for a product system (3.1.3.2) throughout the life
cycle (3.1.4.2) of the product (3.1.3.1)
[SOURCE: ISO 14044:2006, 3.4]
3.1.4.6
life cycle interpretation
phase of life cycle assessment (3.1.4.3) in which the findings of either the life cycle inventory analysis
(3.1.4.4) or the life cycle impact assessment (3.1.4.5), or both, are evaluated in relation to the defined
goal and scope in order to reach conclusions and recommendations
[SOURCE: ISO 14044:2006, 3.5, modified ― The “inventory analysis” has been expanded by using the
term “life cycle inventory analysis”.]
3.1.4.7
sensitivity analysis
systematic procedures for estimating the effects of the choices made regarding methods and data on
the outcome of a CFP study (3.1.1.4)
[SOURCE: ISO 14044:2006, 3.31, modified ― Specific reference to a CFP study has been added.]
3.1.4.8
impact category
class representing environmental issues of concern to which life cycle inventory analysis (3.1.4.4) results
may be assigned
[SOURCE: ISO 14040:2006, 3.39]
3.1.4.9
waste
substances or objects that the holder intends or is required to dispose of
Note 1 to entry: This definition is taken from the Basel Convention on the Control of Transboundary Movements of
Hazardous Wastes and Their Disposal (22 March 1989), but is not confined in this document to hazardous waste.
[SOURCE: ISO 14040:2006, 3.45, modified ― “process” has been replaced by “activity”, “life cycle
assessment” by “CFP study”, and “the International Standards on life cycle assessment” by “this
document”.]
3.1.4.11
area of concern
aspect of the natural environment, human health or resources of interest to society
EXAMPLE Water, climate change, biodiversity.
3.1.5 Organizations
3.1.5.1
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
Note 1 to entry: The concept of organization includes, but is not limited to, sole-trader, company, corporation, firm,
enterprise, authority, partnership, charity or institution, or part or combination thereof, whether incorporated
or not, public or private.
[SOURCE: ISO/TR 14062:2002, 3.9, modified ― Examples have been added to Note 1 to entry, and Note 2
to entry has been deleted.]
3.1.6.1
primary data
quantified value of a process (3.1.3.5) or an activity obtained from a direct measurement or a calculation
based on direct measurements
Note 1 to entry: Primary data need not necessarily originate from the product system (3.1.3.2) under study
because primary data might relate to a different but comparable product system to that being studied.
Note 2 to entry: Primary data can include GHG emission factors (3.1.2.7) and/or GHG activity data (defined in
ISO 14064-1:2006, 2.11).
3.1.6.2
site-specific data
primary data obtained within the product system (3.1.3.2)
Note 1 to entry: All site-specific data are primary data (3.1.6.1) but not all primary data are site-specific data
because they may be obtained from a different product system.
Note 2 to entry: Site-specific data include GHG emissions (3.1.2.5) from GHG sources as well as GHG removals
(3.1.2.6) by GHG sinks for one specific unit process within a site.
3.1.6.3
secondary data
data which do not fulfil the requirements for primary data (3.1.6.1)
Note 1 to entry: Secondary data can include data from databases and published literature, default emission
factors from national inventories, calculated data, estimates or other representative data, validated by competent
authorities.
Note 2 to entry: Secondary data can include data obtained from proxy processes or estimates.
3.1.6.4
uncertainty
parameter associated with the result of quantification that characterizes the dispersion of the values
that could be reasonably attributed to the quantified amount
Note 1 to entry: Uncertainty can include, for example:
— model uncertainty.
Note 2 to entry: Uncertainty information typically specifies quantitative estimates of the likely dispersion of
values and a qualitative description of the likely causes of the dispersion.
3.1.7.1
biomass
material of biological origin, excluding material embedded in geological formations and material
transformed to fossilized material
Note 1 to entry: Biomass includes organic material (both living and dead), e.g. trees, crops, grasses, tree litter,
algae, animals, manure and waste (3.1.4.9) of biological origin.
[SOURCE: ISO 14021:2016, 3.1.1, modified ― “excluding peat” has been deleted and a Note 2 to entry has
been added.]
3.1.7.2
biogenic carbon
carbon derived from biomass (3.1.7.1)
3.1.7.3
fossil carbon
carbon that is contained in fossilized material
Note 1 to entry: Examples of fossilized material are coal, oil and natural gas and peat.
3.1.7.4
land use
LU
human use or management of land within the relevant boundary
Note 1 to entry: In this document, the relevant boundary is the boundary of the system under study
Note 2 to entry: Land use is often referred to as “land occupation” in life cycle assessment (LCA).
3.1.7.5
direct land use change
dLUC
change in the human use of land within the relevant boundary
Note 1 to entry: In this document, the relevant boundary is the boundary of the system under study.
Note 2 to entry: Land use change happens when there is a change in the land-use category as defined by the IPCC
(e.g. from forest land to cropland).
3.1.7.6
indirect land use change
iLUC
change in the use of land which is a consequence of direct land use change (3.1.7.5), but which occurs
outside the relevant boundary
Note 1 to entry: In this document, the relevant boundary is the boundary of the system under study.
Note 2 to entry: Land use change happens when there is a change in the “land-use category” as defined by the
IPCC (e.g. from forest land to cropland).
EXAMPLE If land use on a particular parcel of land changes from food production to biofuel production, land use
change might occur elsewhere to meet the demand for food. This land use change elsewhere is indirect land use
change.
LU land use
4 Application
Possible applications of this document include the provision of information for research and
development of products, improvement of technologies, CFP performance tracking and communication.
This document facilitates communication of a CFP and partial CFP in accordance with ISO 14026.
5 Principles
5.1 General
These principles are fundamental and are the basis for the subsequent requirements in this document.
NOTE 2 Through such a systematic overview and life cycle perspective, the shifting of a potential impact
between life cycle stages or individual processes can be identified and possibly avoided.
5.6 Relevance
The selection of data and methods is appropriate to the assessment of the GHG emissions and removals
arising from the system under study.
5.7 Completeness
All GHG emissions and removals that provide a significant contribution to the CFP or partial CFP of the
product system under study are included. The level of significance is determined by the cut-off criteria
(see 6.3.4.3).
5.8 Consistency
Assumptions, methods and data are applied in the same way throughout the CFP study to arrive at
conclusions in accordance with the goal and scope definition.
5.9 Coherence
Methodologies, standards and guidance documents that are already recognized internationally and
adopted for product categories are applied, to enhance comparability between CFPs within any specific
product category.
5.10 Accuracy
Quantification of the CFP and partial CFP is accurate, verifiable, relevant and not misleading, and bias
and uncertainties are reduced as far as is practical.
5.11 Transparency
All relevant issues are addressed and documented in an open, comprehensive and understandable
presentation of information.
Any relevant assumptions are disclosed and methodologies and data sources used are appropriately
referenced. Any estimates are clearly explained and bias is avoided so that the CFP study report
represents what it purports to represent.
6.1 General
A CFP study in accordance with this document shall include the four phases of LCA, i.e. goal and scope
definition (see 6.3), LCI (see 6.4), LCIA (see 6.5) and life cycle interpretation (see 6.6), for CFP or partial
CFP. The unit processes comprising the product system shall be grouped into life cycle stages, e.g.
acquisition of raw material, design, production, transportation/delivery, use (see 6.3.7) and end-of-life
(see 6.3.8). GHG emissions and removals from the product’s life cycle shall be assigned to the life cycle
stage in which the GHG emissions and removals occur. Partial CFPs may be added together to quantify
the CFP, provided that they are performed according to the same methodology for the same timeframe
and that no gaps or overlaps exist.
NOTE As an example from the construction sector, it is possible to have a partial CFP for a substance or
preparation (e.g. cement), for a bulk product (e.g. gravel), for a service (e.g. maintenance of a building) or for an
assembled system (e.g. masonry wall).
An organization may develop a CFP systematic approach. If it does, it shall be developed in accordance
with Annex C.
If more than one set of relevant PCR or CFP–PCR exist, the relevant PCR or CFP–PCR shall be reviewed
by the organization applying this document (e.g. for system boundaries, modularity, allocation, data
quality). The choice of the PCR or CFP–PCR adopted shall be justified.
When all requirements in this subclause are met by PCR, those PCR are equivalent to the CFP–PCR.
If CFP–PCR are adopted for the CFP study, the quantification shall be conducted according to the
requirements in these CFP–PCR.
Where no relevant CFP–PCR exist, the requirements and guidance of other internationally agreed
sector-specific documents, related to specific product or material categories, should be adopted if they
conform to the requirements of this document and are considered appropriate by the organization
applying this document.
The overall goal of conducting a CFP study is to calculate the potential contribution of a product to
global warming expressed as CO2e by quantifying all significant GHG emissions and removals over the
product’s life cycle or selected processes, in line with cut-off criteria (see 6.3.4.3).
NOTE 1 This quantification supports a range of objectives and applications, including, but not limited to,
individual studies, comparative studies in accordance with Annex B and performance tracking over time, and is
intended for a range of audiences.
In defining the goal of a CFP study, the following items shall be unambiguously stated:
— the intended application;
— the reasons for carrying out the CFP study;
— the intended audience;
— the intended communication, if any, of the CFP or partial CFP information, in accordance with
ISO 14026.
NOTE 2 This subclause is adapted from ISO 14044:2006, 4.2.2.
The scope of a CFP study shall be consistent with the goal of the CFP study (see 6.3.1).
In defining the scope of the CFP study, the following items shall be considered and clearly described,
taking into account the requirements and guidance given in the relevant subclauses of this document:
a) the system under study and its functions;
b) the functional or declared unit (see 6.3.3);
c) the system boundary, including the geographical scope of the system under study (see 6.3.4);
d) data and data quality requirements (see 6.3.5);
e) the time boundary for data (see 6.3.6);
f) assumptions, especially for the use stage and the end-of-life stage (see 6.3.7 and 6.3.8);
g) allocation procedures (see 6.4.6);
h) specific GHG emissions and removals (see 6.4.9), e.g. due to LUC (see 6.4.9.5);
i) methods to address issues occurring with specific product categories (see 6.4.9);
j) the CFP study report (see Clause 7);
k) the type of critical review, if any (see Clause 8);
l) limitations of the CFP study (see Annex A).
If a comparison is undertaken, the requirements in Annex B shall be followed.
In some cases, the scope of the CFP study may be revised due to unforeseen limitations, constraints
or as a result of additional information. Such modifications, together with their explanation, shall be
documented.
NOTE This subclause is adapted from ISO 14044:2006, 4.2.3.1.
EXAMPLE 1 In the function of drying hands, both a paper towel and an air-dryer system are studied. The
selected functional unit can be expressed in terms of the identical number of pairs of hands dried for both
systems. For each system, it is possible to determine the reference flow, e.g. the average mass of paper or the
average volume of hot air required to dry one pair of hands, respectively. For both systems, it is possible to
compile an inventory of inputs and outputs on the basis of the reference flows. At its simplest level, in the case of
paper towel, this would be related to the paper consumed. In the case of the air-dryer, this would be related to the
volume and temperature of hot air needed to dry the hands.
NOTE 2 The example above is taken from ISO 14040:2006, 5.2.2, with modifications.
EXAMPLE 2 The functional unit of a tonne of steel cannot be determined because a tonne of steel can be
transformed to various products which can fulfil various functions. In this case, use of declared unit is
appropriate.
6.3.4.1 General
The system boundary shall be the basis used to determine which unit processes are included within the
CFP study.
Where CFP–PCR are used (see 6.2), their requirements on the processes to be included shall also apply.
The selection of the system boundary shall be consistent with the goal of the CFP study. The criteria, e.g.
cut-off criteria (see 6.3.4.3), used in establishing the system boundary shall be identified and explained.
Decisions shall be made regarding which unit processes to include in the CFP study and to which level
of detail these unit processes shall be studied. The exclusion of life cycle stages, processes, inputs or
outputs within the system under study is only permitted if they do not significantly change the overall
conclusions of the CFP study. Any decisions to exclude life cycle stages, processes, inputs or outputs
shall be clearly stated and the reasons and implications for their exclusion shall be explained. The
threshold for significance shall be stated, e.g. as cut-off criteria (see 6.3.4.3), and justified.
EXAMPLE Capital goods can be excluded in accordance with the goal and scope if their exclusion is not
expected to significantly alter the conclusions according to specified criteria.
Decisions made regarding which unit processes, inputs and outputs shall be included and the level of
detail of the quantification of the CFP shall be clearly stated.
NOTE 1 The first five paragraphs of this subclause are adapted from ISO 14044:2006, 4.2.3.3.
The CFP and the partial CFP shall not include carbon offsetting.
NOTE 2 GHG removals that are not linked to carbon offsetting can occur within the system boundary of the
product system.
NOTE 2 Site-specific data refer to either direct GHG emissions (determined through direct monitoring,
stoichiometry, mass balance or similar methods), activity data (inputs and outputs of processes that result in
GHG emissions or removals) or emission factors. Site-specific data can be collected from a specific site, or can
be averaged across all sites that contain the process within the system under study. They can be measured or
modelled, as long as the result is specific to the process in the product’s life cycle.
Primary data that are not site-specific data, and which have undergone third-party review, should be
used when the collection of site-specific data is not practicable.
Secondary data shall only be used for inputs and outputs where the collection of primary data is not
practicable, or for processes of minor importance.
NOTE 3 In some cases, default emission factors as secondary data are not life cycle based emission factors and
might require adaptation or modification.
Secondary data shall be justified and documented with references in the CFP study report.
A CFP study should use data that reduce bias and uncertainty as far as practical by using the best
quality data available. Data quality shall be characterized by both quantitative and qualitative aspects.
Characterization of data quality should address the following:
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 goal of the CFP study;
c) technology coverage: specific technology or technology mix;
d) precision: measure of the variability of each data value expressed (e.g. variance);
e) completeness: percentage of total 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 or not the study methodology is applied uniformly
to the various components of the sensitivity 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
CFP study;
i) sources of the data;
j) uncertainty of the information.
NOTE 4 The numbered list above is adapted from ISO 14044:2006, 4.2.3.6.2.
NOTE 6 Data quality requirements might differ for different types of data.
Organizations undertaking a CFP study should have a system to manage and retain data. They should
seek to continuously improve the consistency and quality of their data and control of documented
information.
The time period for which the CFP is representative shall be specified and justified.
The choice of the time period for data collection should consider intra- and inter-annual variability and,
when possible, use values representing the trend over the selected period. Where the GHG emissions
and removals associated with specific unit processes within the life cycle of a product vary over time,
data shall be collected over a time period appropriate to establish the average GHG emissions and
removals associated with the life cycle of the product.
If a process within the system boundary is linked to a specific time period (e.g. seasonal products such
as fruit and vegetables), the assessment of GHG emissions and removals shall cover that particular
period in the life cycle of the product. Any activity (or activities) occurring outside that period shall also
be included provided that it is within the product system (e.g. GHG emissions related to a tree nursery).
These data on GHG emissions and removals shall be related to the functional or declared unit.
Service life information shall be verifiable. It shall refer to the intended use conditions and to the
related functions of the product. The use profile should seek to represent the actual usage pattern in
the selected market.
Where not otherwise justified, the determination of the use profile (i.e. scenarios for service life and
the selected market) shall be based on published technical information, such as:
a) CFP–PCR (see 6.2);
b) published International Standards that specify guidance and requirements for development of
scenarios and service life for the use stage for the product being assessed;
c) published national guidelines that specify guidance for development of scenarios and service life
for the use stage for the product being assessed;
d) published industry guidelines that specify guidance for development of scenarios and service life
for the use stage for the product being assessed;
e) use profiles based on documented usage patterns for the product in the selected market.
Where no method for determining the use profile of products has been established in accordance with
a) to e) above, the assumptions made in determining the use profile of products shall be established by
the organization carrying out the CFP study. A sensitivity analysis shall be undertaken if the use stage
assumption is shown to be significant for the conclusions of the CFP study.
The manufacturer’s recommendation for proper use (e.g. cooking in an oven at a specified temperature
for a specified time) might provide a basis for determining the use profile of a product. The actual usage
pattern might, however, differ from those recommended. Any difference should be explained.
All relevant assumptions for the use stage shall be documented in the CFP study report.
All the GHG emissions and removals arising from the end-of-life stage of a product shall be included in a
CFP study, if this stage is included in the scope (see 6.3.2). End-of-life processes may include:
a) collection, packaging and transport of end-of-life products;
b) preparation for recycling and reuse;
c) dismantling of components from end-of-life products;
d) shredding and sorting;
e) material recycling;
f) organic recovery (e.g. composting and anaerobic digestion);
g) energy recovery or other recovery processes;
h) incineration and sorting of bottom ash;
i) landfilling, landfill maintenance and promoting emissions from decomposition, such as methane.
NOTE 2 For end-of-life processes, CFP–PCR can provide additional guidance.
6.4.1 General
LCI is the phase of LCA involving the compilation and quantification of inputs and outputs for a product
throughout its life cycle.
After the goal and scope definition phase, the LCI of a CFP study shall be conducted. This consists of the
following steps, adapted from ISO 14044, which shall apply when relevant:
a) data collection;
b) validation of data;
c) relating data to unit process and functional or declared unit;
d) refining the system boundary;
e) allocation.
Special provisions in this document apply for:
— CFP performance tracking;
— the time period for the assessment of GHG emissions and removals;
— the treatment of specific GHG emissions and removals.
If CFP–PCR are adopted for the CFP study, the LCI shall be conducted according to the requirements in
the CFP–PCR.
An appropriate flow shall be determined for each unit process. The quantitative input and output data
of the unit process shall be calculated in relation to this flow.
Based on the flow chart and the flows between unit processes, the flows of all unit processes are related
to the reference flow. The calculation shall relate system input and output data to the functional or
declared unit.
Care should be taken when aggregating the inputs and outputs in the product system. The level of
aggregation shall be consistent with the goal of the CFP study. If more detailed aggregation rules are
required, they should be explained in the goal and scope definition phase of the CFP study or should be
left to a subsequent LCIA phase.
NOTE This subclause is adapted from ISO 14044:2006, 4.3.3.3.
b) exclusion of inputs and outputs that lack significance to the results of the CFP study, or
c) inclusion of new unit processes, inputs and outputs that are shown to be significant.
The refining of the system boundary serves to limit the subsequent data handling to those input and
output data that are determined to be significant to the goal of the CFP study.
NOTE This subclause is adapted from ISO 14044:2006, 4.3.3.4.
6.4.6 Allocation
6.4.6.1 General
The inputs and outputs shall be allocated to the different products according to the clearly stated and
justified allocation procedure.
The sum of the allocated inputs and outputs of a unit process shall be equal to the inputs and outputs of
the unit process before allocation.
Whenever several alternative allocation procedures are applicable, a sensitivity analysis shall be
conducted to illustrate the consequences of the departure from the selected approach.
When PCR or CFP–PCR are developed in accordance with ISO/TS 14027, no further sensitivity analysis
shall be required.
NOTE This subclause is partly adapted from ISO 14044:2006, 4.3.4.2.
The allocation principles and procedures in 6.4.6.1 and 6.4.6.2 also apply to reuse and recycling
situations.
Changes in the inherent properties of materials shall be taken into account. In addition, particularly
for the recovery processes between the original and subsequent product system, the system boundary
shall be identified and explained, ensuring that the allocation principles are observed as described in
6.4.6.2.
However, in these situations, additional elaboration is needed for the following reasons:
— reuse and recycling (as well as composting, energy recovery and other processes that can be
assimilated to reuse/recycling) may imply that the inputs and outputs associated with unit processes
for extraction and processing of raw material or final disposal of products are to be shared by more
than one product system;
— reuse and recycling may change the inherent properties of materials in subsequent use.
Specific care should be taken when defining the system boundary with regard to recovery processes.
Several allocation procedures are applicable for reuse and recycling. The application of some procedures
is distinguished in the following to illustrate how the above constraints can be addressed.
a) A closed-loop allocation procedure applies to closed-loop product systems. It also applies to open-
loop product systems where no changes occur in the inherent properties of the recycled material.
In such cases, the need for allocation is avoided since the use of secondary material displaces the
use of virgin (primary) material. However, the first use of virgin material in applicable open-loop
product systems may follow an open-loop allocation procedure outlined in b).
b) An open-loop allocation procedure applies to open-loop product systems where the material is
recycled into other product systems and the material undergoes a change to its inherent properties.
The allocation procedures for the shared unit processes should use, as the basis for allocation, the
following order, if feasible:
— physical properties (e.g. mass);
— economic value (e.g. market value of the scrap material or recycled material in relation to market
value of primary material); or
— the number of subsequent uses of the recycled material.
NOTE 1 An example how to treat recycling in LCA studies is given in Annex D.
When the CFP is intended to be used for CFP performance tracking, the following additional
requirements for the quantification of the CFP shall be met:
a) the assessments shall be carried out for different points in time;
b) the change to the CFP over time shall be calculated for products with an identical functional or
declared unit;
c) the change to the CFP over time shall be calculated using the same method and, if used, the same
PCR, for all subsequent assessments (e.g. systems for selecting and managing data, system
boundaries, allocation, identical characterization factors).
The time period between the points in time for which the CFP performance tracking is undertaken shall
not be shorter than the time boundary for data as described in 6.3.6. It shall be described in the goal
and scope of the CFP study.
6.4.8 Assessing the effect of the timing of GHG emissions and removals
All GHG emissions and removals shall be calculated as if released or removed at the beginning of the
assessment period without taking into account an effect of delayed GHG emissions and removals.
Where GHG emissions and removals arising from the use stage (see 6.3.7) and/or from the end-of-life
stage (see 6.3.8) occur over more than 10 years (if not otherwise specified in the relevant PCR) after
the product has been brought into use, the timing of GHG emissions and removals relative to the year
of production of the product shall be specified in the life cycle inventory. The effect of timing of the
GHG emissions and removals from the product system (as CO2e), if calculated, shall be documented
separately in the CFP study report. The method used to calculate the effect of timing shall be stated and
justified in the CFP study report.
NOTE The time period of 10 years has been selected to avoid undue burden in data collection and additional
reporting of GHG emissions and removals over shorter time periods and to achieve comparability in reporting.
This value might be revised in future based on experience or improved scientific knowledge.
6.4.9.1 General
For the sake of consistency of quantification, specific requirements and guidelines are provided in the
following subclauses for specific GHG emissions and removals where different approaches could lead to
different results. Additional requirements, guidelines and data might be available in relevant CFP–PCR,
other sector guidance documents or footprint programmes.
All relevant unit processes of the life cycle of biomass-derived products shall be included in the system
under study, including, but not limited to, cultivation, production and harvesting of biomass.
NOTE 2 Treatment of GHG emissions and removals associated with land use change and land use are described
in 6.4.9.5 and 6.4.9.6.
NOTE 3 See Annex E for guidance related to agricultural and forestry products.
When biogenic carbon is stored in a product for a specified time, this carbon shall be treated in accordance
with the provisions in 6.4.8. If a product’s biogenic carbon content is calculated, it shall be documented
separately in the CFP study report but it shall not be included in the result of CFP or partial CFP.
Information on biogenic carbon content shall be provided when performing cradle to gate studies, as
this information may be relevant for the remaining value chain. For reporting requirements, see
Clause 7.
NOTE 2 In the case of products containing biomass, the biogenic carbon content is equal to the carbon removal
during plant growth. This biogenic carbon can be released in the end-of-life stage.
6.4.9.4 Electricity
6.4.9.4.1 General
The GHG emissions associated with the use of electricity shall include:
— GHG emissions arising from the life cycle of the electricity supply system, such as upstream emissions
(e.g. the mining and transport of fuel to the electricity generator or the growing and processing of
biomass for use as a fuel);
— GHG emissions during generation of electricity, including losses during transmission and
distribution;
— downstream emissions (e.g. the treatment of waste arising from the operation of nuclear electricity
generators or treatment of ashes from coal fired electricity plants).
NOTE The same approach applies to purchased and sold heating and cooling energy and compressed air.
This document includes the principle of avoidance of double-counting in 5.12 and guidance concerning
electricity in 6.4.9.4.2 to 6.4.9.4.4.
EXAMPLES No double-counting occurs:
— where the process that used the electricity and no other process may claim the generator-specific emission
factors for that electricity;
— where the generator-specific electricity production does not influence the emission factors of any other
process or organization.
A GHG emission factor obtained from the organization’s supplier for the consumed electricity may be
used if there is a dedicated transmission line between the organization and the generation plant from
which the emission factor is derived, and no contractual instruments have been sold to a third party for
that consumed electricity.
Life cycle data from a supplier-specific electricity product shall be used when the supplier is able to
guarantee through a contractual instrument that the electricity product:
— conveys the information associated with the unit of electricity delivered together with the
characteristics of the generator;
— is assured with a unique claim (see 5.12);
— is tracked and redeemed, retired or cancelled by or on behalf of the reporting entity
— is as close as possible to the period to which the contractual instrument is applied and comprises a
corresponding timespan;
— is produced within the country, or within the market boundaries where consumption occurs if the
grid is interconnected.
If processes within the system under study are located in small island developing states (SIDS), the CFP
or the partial CFP may additionally be quantified using contractual instruments for such processes,
irrespective of grid inter-connectivity.
NOTE 1 SIDS are defined by the United Nations[20].
When information on supplier specific electricity is not available, GHG emissions associated with the
relevant electricity grid from which the electricity is obtained shall be used. The relevant grid shall
reflect the electricity consumption of the related region, excluding any previously claimed attributed
electricity. In case no electricity tracking system is in place, the selected grid shall reflect the electricity
consumption of the region.
NOTE 2 Contractual instruments are any type of contract between two parties for the sale and purchase of
energy bundled with attributes about the energy generation, or for unbundled attribute claims.
EXAMPLE Contractual instruments can include energy attribute certificates, renewable energy certificates
(RECs), guarantee of origin (GOs) or green energy certificates.
NOTE 3 Examples of the characteristics of a generator include the registered name of the facility, the owners
and the nature of the energy generated, the generation capacity and the renewable energy supplied.
NOTE 4 If specific life cycle data on a process within the electricity supply system are difficult to access, data
from recognized databases (e.g. through the UNEP or UNFCCC) can be used.
Some electricity attributes, such as green certificates are sold without direct coupling to the electricity
itself. In some countries, parts of the electricity from renewable energy sources might be sold/exported
as renewable electricity without being excluded from the supplied mix. For this reason, in such cases a
sensitivity analysis applying the relevant consumption grid mix shall be conducted and reported in the
CFP study report to demonstrate the difference in results of the electricity tracking instruments.
When the process under assessment causes changes in carbon stocks compared to the reference land
use, the GHG emissions and removals associated with these changes shall be documented and assigned
to the system under study.
NOTE 2 “Changes in carbon stocks” refers to changes in soil carbon and changes in above- and below-ground
biomass over time.
NOTE 3 The choice of reference land use can have a significant impact on the CFP and the partial CFP. Annex E
provides guidance on choosing the reference land use.
The net changes shall be assigned to the system under study across the selected time period.
The time period selected for analysis shall be documented and justified. At a minimum, it shall include
at least one full rotation period for processes that involve growing crops or trees.
NOTE 4 Wood from forest land that remains forest land has zero emissions in terms of LUC. For further
guidance on LUC, see Annex E.
NOTE 5 National approaches can include government-recognized and published methods and calculators.
Indirect land use change (iLUC) should be included in CFP studies once an internationally agreed
procedure exists.
All choices and assumptions, including applied methodologies, shall be justified and documented in the
CFP study report.
NOTE 6 There is ongoing research to develop a methodology and data for the inclusion of iLUC in GHG
reporting.
NOTE 7 LUC emissions do not arise only from production of agricultural and forestry products, e.g. in the
context of deforestation or conversion of grassland to energy crops, but also from LUC for other product systems,
e.g. related to the conversion of land to quarries, infrastructure and production plants.
NOTE 8 With respect to GHG emissions and removals connected to marine areas related to products, only
very limited information is available.
The net changes in soil and biomass carbon stocks shall be assigned to the system under study across
the selected time period.
The time period selected for analysis shall be documented and justified. At a minimum, it shall include
at least one full rotation period for processes that involve growing crops or trees.
If there is a net increase of soil or biomass carbon due to modified land use practices, the net increase
shall be included in the CFP and the partial CFP only if measures are in place to address its permanence.
If a national approach is used, the data shall be based on a verified study, a peer reviewed study or
similar scientific evidence and shall be documented in the CFP study report.
NOTE 2 National approaches can include government-recognized and published methods and calculators.
NOTE 3 Ongoing land use can lead to a net increase or decrease of soil carbon, e.g. decrease during drought.
NOTE 4 There is ongoing research to develop methodology and models, and provide data for the inclusion of
soil carbon change in GHG reporting.
NOTE 5 There are various ways to mitigate the risks of non-permanence of soil and biomass carbon, such as
buffers and reserve accounts.
NOTE 6 If detection of soil carbon change involves direct field measurement, results depend on variables,
including the location of sampling sites, the number of replicate soil samples, the timing of sampling, the depth of
the soil profile and the sampling techniques. The principles and rules for designing soil sampling strategies and
techniques are provided in ISO 10381 (all parts).
Aircraft transportation GHG emissions shall be included in the CFP and documented separately in the
CFP study report.
Where an aviation multiplier is used, the effect of this multiplier shall not be included in the CFP and
shall be reported separately together with the source.
NOTE Aircraft GHG emissions under certain circumstances in high altitudes have additional climate impacts as
a result of physical and chemical reactions with the atmosphere. For more information on GHG emissions from
aircraft, see the IPCC Guidelines for National Greenhouse Gas Inventories[17] and the IPCC Special Report on
Aviation[18].
Table 1 — Specific GHG emissions and removals treatment in the CFP or the partial CFP and
documented separately in the CFP study report
Treatment in the CFP or the Documentation in the CFP
partial CFP study report
Shall be
Sub- Specific GHG emissions Shall be
documented
clause and removalsa Should be documented
Shall be Should be separately in
considered separately
included included the CFP study
for inclusion in the CFP
report, if
study report
calculated
6.4.9.2 Fossil and biogenic GHG
X X
emissions and removalsa
6.4.9.5 GHG emissions and remov-
als occurring as a result of X X
dLUCa
6.4.9.5 GHG emissions and remov-
als occurring as a result of X X
iLUCa
6.4.9.6 GHG emissions and
X X
removals from land usea
6.4.9.3 Biogenic carbon in
X
productsa
6.4.9.7 Aircraft GHG emissions X X
a For reporting of timing of emissions and removals, see 6.4.8.
Key
shall be included in the CFP or the partial CFP 5 emissions from LU excluding change in
management of land
should be included in the CFP or the partial CFP 6 net fossil GHG emission and removal
Figure 3 — Illustration of the specific components of the CFP and the partial CFP
NOTE Fossil emissions and removals, dLUC and iLUC can have a positive or negative contribution to the CFP.
6.5.1 General
In the LCIA phase of a CFP study, the potential climate change impact of each GHG emitted and removed
by the product system shall be calculated by multiplying the mass of GHG released or removed by the
100-year GWP given by the IPCC in units of kg CO2e per kg emission (with carbon feedbacks, according
to IPCC).
NOTE 1 The CFP is the sum of these calculated impacts.
Where GWP values are amended by the IPCC, the latest values shall be used in the CFP calculations if
not otherwise stated and justified.
GWP for other time horizons and GTP, as given by the IPCC, may be used in addition to GWP 100 but
should be reported separately.
NOTE 2 100-year global warming potential (GWP 100) is used to represent shorter-term impacts of climate
change, reflecting the rate of warming. 100-year global temperature potential (GTP 100) is used as an indicator for
the longer-term impacts of climate change, reflecting the long-term temperature rise. There is no scientific basis
for choosing a 100-year time horizon compared to other time horizons. The time horizon is a value judgement of
international convention that weighs the effects that are likely to occur over different time horizons. This text
has been adapted from Reference [17].
For fossil and biogenic methane, the characterization factors in accordance with the most recent IPCC
report shall be used.
7.1 General
The purpose of the CFP study report is to describe the CFP study, including the CFP or the partial CFP,
and to demonstrate that the provisions of this document have been met.
Results reported in the CFP study report may be used in footprint communications (see ISO 14026).
NOTE “CFP study report” is a specific term relating to the carbon footprint of products. Other standards use
different terminology for the same type of document (e.g. “third-party report” used in ISO 14044:2006 and
“footprint study report” used in ISO 14026).
The results and conclusions of the CFP study shall be documented in the CFP study report without bias.
The results, data, methods, assumptions and the life cycle interpretation (see 6.6) shall be transparent
and presented in sufficient detail to allow the reader to comprehend the complexities and trade-offs
inherent in the CFP study.
The type and format of the CFP study report shall be defined in the goal and scope definition phase of
the CFP study. The CFP study report shall also allow the results and life cycle interpretation to be used
in a manner consistent with the goals of the CFP study.
8 Critical review
In compiling the CFP study, a critical review facilitates understanding and enhances the credibility of
CFP. A critical review of CFP studies, if any, shall be performed in accordance with ISO/TS 14071.
Annex A
(normative)
A.1 General
Limitations of CFPs affect the quantification of the CFP. The two most important inherent limitations are
— focus on climate change as the single impact category, and
— limitations related to the methodology.
The consequences of these limitations shall be reflected in the CFP study report (see 7.3).
EXAMPLE For decision making (e.g. design options), the following considerations should be undertaken to
identify trade-offs and avoid unintended consequences:
These methodological constraints can have an influence on the outcome of the calculations. As a result,
the accuracy of quantifying the CFP is limited and is also difficult to assess. Hence, other approaches,
such as an energy-consumption-in-use assessment might be preferable in certain circumstances:
However, establishing the importance of use stage GHG emissions is not possible without first assessing
the life cycle GHG emissions of a product.
Because of these limitations, the results of a quantification of the CFP in accordance with this document
are often not a sound basis for comparisons. However, these results may be used for comparisons
provided that, at a minimum, the requirements of Annex B and requirements for a separate footprint
communication programme for the CFP or partial CFP information are met.
Annex B
(normative)
The methodology for quantification can be applied for comparative studies. If a comparison is
undertaken, the requirements in this annex shall be followed.
An example for the use of comparative studies is internal decision making. While this document does
not include any requirements for communication, the results of any CFP studies, including comparative
studies, may be used for comparative footprint communication in accordance with ISO 14026.
The calculation of CFPs of the products to be compared shall follow identical CFP quantification
requirements.
Comparative CFP studies shall include the full life cycle unless the function of the product is included in
a partial CFP and the omitted processes of the product system are identical for all compared products.
If CFP–PCR are adopted, the same CFP–PCR shall be used for all products assessed in the comparative
CFP study. The CFP–PCR shall be in accordance with ISO/TS 14027.
The following criteria shall be applied for the goal and scope definition phase:
a) the product category definition and description (e.g. function, technical performance and use) are
identical;
b) the functional unit is identical;
c) the system boundary is equivalent;
d) the description of data is equivalent;
e) the criteria for inclusion of inputs and outputs are equivalent;
f) the data quality requirements (e.g. coverage, precision, completeness, representativeness,
consistency and reproducibility) are the same;
g) assumptions especially for the use stage and the end-of-life stage are the same;
h) specific GHG emissions and removals (e.g. due to LUC or electricity use) are treated identically;
i) the units are identical.
The following criteria shall be applied for the life cycle inventory and LCIA phase:
— the methods of data collection and data quality requirements are equivalent;
— the calculation procedures are identical;
— the allocation of the flows is equivalent;
— the applied GWPs are identical.
Annex C
(normative)
C.1 General
If an organization decides to develop a CFP systematic approach, it shall follow the requirements given
in this annex.
The CFP systematic approach is a series of activities developed by an organization through a set of
procedures, in order to facilitate the development of CFPs for more products within the same
organization. This is applicable when the same set of data and allocation procedures are applicable for
all its products.
The implementation of the CFP systematic approach should also simplify any verification activities,
avoiding any redundancy in the verification of the data set.
C.3.5 Use the CFP systematic approach to perform the CFP for any eligible products
The obtained and validated procedures shall be implemented by the organization to achieve the CFP of
its products that have the same set of data and allocation procedures.
C.4 Procedure
The procedure shall specify the following aspects:
a) source and version of PCR adopted;
b) any additional requirements of the programme operator, where applicable;
c) specific activities within the CFP systematic approach, such as data collection, CFP quantification,
critical review or external CFP verification (if any), maintenance of the CFP validity and
representativeness.
Annex D
(informative)
D.1 General
Based on the requirements and guidelines given in ISO 14040 and ISO 14044 and the examples as shown
in ISO/TR 14049, this annex presents possible procedures for how to treat recycling in CFP studies.
This annex does not preclude alternative procedures for how to treat recycling in CFP studies, provided
they are in line with ISO 14040 and ISO 14044.
ISO 14044 states that the closed-loop procedure can also be applied to open-loop product systems,
when the recycled material has the same inherent properties as the primary material. In this case, the
GHG emissions of the unit processes for the final disposal of products, including recycling, are allocated
to the product that delivers the recycled material, but the recycled material that leaves the product
system carries a recycling credit that corresponds to the GHG emissions of the relevant primary
material acquisition.
If material is lost within the product’s life cycle, then the GHG emissions of the production of this lost
material from natural resources are completely charged to the product system that delivers the
recycled material.
In the case of the closed-loop allocation procedure, the product system under study includes, as end-
of-life operations, all processes from the end-of-life product to the recycled material, up to the point
where it fulfils the same quality requirements as the primary material that it substitutes. As no further
pre-processing of the recycled material is required, all unit processes for the final disposal of products,
including recycling, are allocated to the product system that generates the recycled material.
For closed-loop allocation, each GHG emission tied to raw material acquisition and end-of-life operations
can be calculated in accordance with Formula (D.1):
EM = EV + EEoL − R · EV (D.1)
where
EM is the GHG emissions tied to raw material acquisition and end-of-life operations;
EV is the GHG emissions tied to extracting or producing the raw material needed for the product,
from natural resources, as if it were all primary material;
EEoL is the GHG emissions tied to end-of-life operations (being part of the product system that
delivers the recycled material);
— the number of subsequent uses of the recycled material (see ISO/TR 14049).”
The text that follows is one possible interpretation of the above provisions from ISO 14044:2006.
The “shared unit processes” for the open-loop recycling are the processes for extraction and processing
of raw material and the end-of-life operations of products as mentioned in ISO 14044:2006, 4.3.4.3.2
(see D.2).
As for the GHG, emissions of the unit processes of final disposal/recycling, allocation can be avoided
by process subdivision. In practice, such a process subdivision depends on the relevant product and
material categories. Further guidance can be found in sector guidance documents and PCR. One
possible way of process subdivision is for the GHG emissions tied to final disposal/recycling to be split
into a component EEoL charged to the product system under study and a component EPP charged to the
product system that uses the recycled material. EPP are the GHG emissions tied to the pre-processing
of the recycled material in order to fulfil the quality requirements of the substituted primary material.
The remaining allocation issue is to share the GHG emissions associated with unit processes for
extraction and processing of raw material between the system under study and the subsequent systems
that use the recycled material. The first step is to try to avoid allocation, e.g. by system expansion. If
allocation cannot be avoided, the provisions of ISO 14044:2006, 4.3.4.3.4, apply.
When the first option, allocation based on physical properties, is applied, the choice of a physical
parameter needs justification, i.e. a physical relationship between the product system that delivers the
recycled material and the (usually unknown) subsequent product system needs to be demonstrated
[see ISO 14044:2006, 4.3.4.2, b)].
The option of ISO 14044:2006, 4.3.4.3.4, second bullet, includes the choice of an allocation factor, A,
which is determined as the ratio between the global market price of the scrap material or the recycled
material and the global market price of the primary material, typically as an average over a longer
time period, e.g. five years. This option can be used if such global market prices exist. If the recycled
material has the same market value as primary material, then an allocation factor A = 1 results, even
if the inherent properties differ from those of the primary material. If the recycled material is given
away free of charge, then the allocation factor A = 0. The application of market value allocation needs
justification.
The market value allocation is sometimes difficult to apply because market price ratios might change
significantly. The use of different possible ratios in a sensitivity analysis can be helpful.
The number of subsequent uses of the recycled material can be applied for the allocation if this number
can be determined and justified. Further guidance is given in ISO/TR 14049.
In the literature, an arbitrary allocation factor, e.g. A = 0,5, is sometimes proposed for all materials
without further justification. According to ISO 14044, such a factor is justified if the criteria for
allocation mentioned in ISO 14044 (e.g. physical properties, economic value, number of subsequent
uses) are neither feasible nor applicable.
When a product consists of 100 % primary material, then, in the case of open-loop recycling, the GHG
emissions related to raw material acquisition and end-of-life operations can be calculated in accordance
with Formula (D.2):
EM = EV + EEoL − R · A · EV (D.2)
where
EM is the GHG emissions tied to raw material acquisition and end-of-life operations;
EV is the GHG emissions tied to extracting or producing all the raw material needed for the
product from natural resources;
EEoL is the GHG emissions tied to end-of-life operations (being part of the product system which
delivers recycled material);
where EPP are the GHG emissions tied to pre-processing of the recycled material in order to fulfil the
quality requirements of the substituted primary material.
When a product consists of both primary and recycled material, then, in the case of open-loop recycling,
the GHG emissions related to raw material acquisition and end-of-life operations can be calculated in
accordance with Formula (D.5) or Formula (D.6):
EM = C · A · EV + C · EPP + (1 − C) · EV + EEoL − R · A · EV (D.5)
or
EM = C · EPP + (1 − C) · EV + EEoL + (C − R) · A · EV (D.6)
Annex E
(informative)
E.1 General
This annex is intended to assist users of this document to quantify GHG emissions and removals related
to the product systems of agricultural and forestry products. Agriculture involves the production of
crops, livestock, poultry, fungi, insects for food, feed, fibre, pharmaceuticals, bioenergy and other
products. Forestry involves management of forests to produce pulp, solid wood and other products
derived from biomass.
NOTE Biomass-derived products are also known as bio-based products.
The use of land to produce agricultural and forestry products results in GHG emissions and removals.
The following are examples of activities that result in GHG emissions and removals:
— raising livestock;
— manure management;
— application of synthetic fertilizer, organic amendments, lime to soils;
— drainage of soils;
— open burning of biomass residues;
— weed management;
— land clearing;
— afforestation;
— land preparation for crop and forest establishment;
— thinning, pruning and harvesting forests;
— establishment and maintenance of farm and forest roads.
Sources of non-CO2 GHG emissions can include:
— enteric fermentation (CH4);
— application of mineral and organic nitrogen-containing fertilizers (N2O);
— manure handling and application (CH4) and (N2O);
— rice cultivation (CH4).
Other relevant biogenic GHG emissions and removals include the CO2 emissions and removals from
biomass and soil.
E.2 Assigning biogenic GHG emissions and removals from land use change and
land use to products
NOTE See 6.4.9.2, 6.4.9.5 and 6.4.9.6.
E.2.1 General
Carbon stocks represent the quantity of carbon stored in different pools, including the soil organic
matter, above- and below-ground biomass, dead organic matter, and harvested wood products. By
definition, an increase in carbon stocks is a biogenic CO2 removal and a decrease in carbon stocks is a
biogenic CO2 emission. The net change in carbon stock within a biogenic carbon pool corresponds with
the sum of CO2 emissions to and removals from the atmosphere. Changes in biomass carbon stocks can
also result from the physical or chemical transfer of biogenic carbon from one pool to another.
Variations in management of land can have ongoing influence on carbon stocks for decades, until a new
equilibrium soil carbon level is reached.
EXAMPLE Tillage frequency and crop residue management are examples of management of land.
Land use changes, such as land clearing can result in large pulses of emissions.
Biogenic GHG emissions and removals due to land use and dLUC, whether occurring as a pulse or a
gradual change, are divided amongst the products produced over a specified period.
Typically, carbon stock changes are distributed linearly over a specified time period. The appropriate
time period can be the length of the average rotation period for harvested wood products, the lifetime
of the product, project or processing plant, or duration defined in a programme under which the CFP
information is supplied, or the default time horizon for LUC emission and removals in national GHG
inventories submitted to the United Nations Framework Convention on Climate Change (UNFCCC).
Wood from forest land that remains forest land has zero emissions from LUC. Forest land remains
forest land, if regrown after harvest. The cycle of forest growth, harvest and regrowth is not LUC.
Land use will result in zero net CO2 emissions if the average carbon stock in biomass and soil at the
landscape level does not change over time.
If soil carbon stock change is quantified by repeated measurement, the same soil depth should be used,
except where changes in management of land are likely to change the soil bulk density, in which case
soil carbon stock should be calculated for equivalent soil mass.
The description of a reference land use can rely on understanding of past trends and natural variability,
as well as projections of the future with and without the product system. The choice of the reference
land use has implications for the level of uncertainty.
Most agricultural food products, including grains, fruits, vegetables, livestock, poultry and related
products, are short-lived and consumed soon after production. On the other hand, some products
have the potential to store carbon for longer periods of time, such as wood or other biomass-derived
construction products. For all products, GHG emissions and removals are included as if released or
removed at the beginning of the assessment period.
This document also permits a supplementary calculation that acknowledges the impact of biogenic
carbon storage in products due to the effect of timing (see 6.4.8). Several methodological approaches
have been proposed to address delayed emissions resulting from temporary carbon storage in the
quantification of the CFP or the partial CFP, for example, approaches based on discounting or time-
dependent characterization factors. Such calculations are not part of the quantification of the CFP or
the partial CFP but may be documented separately in the CFP study report.
In the case of products from biomass, carbon storage is calculated as carbon removal during plant
growth and subsequent emission if the biogenic carbon is released in the use or end-of-life stages. If
carbon removal from the atmosphere is included within the system boundary, the flows of biogenic
carbon into and out of biomass-derived materials that are combusted as the end-of-life scenario will
result in zero net contribution to the CFP, except for any portion of biogenic carbon converted to CH4. If
the product is reused or recycled as the end-of-life scenario, this can also result in zero net contribution
to the CFP, when biogenic carbon flows are transferred to subsequent product systems.
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ICS 13.020.40
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