EN ISO 14015:2022
(Main)Environmental management - Guidelines for environmental due diligence assessment (ISO 14015:2022)
Environmental management - Guidelines for environmental due diligence assessment (ISO 14015:2022)
This document gives guidance on how to conduct an environmental due diligence (EDD) assessment through a systematic process of identifying environmental aspects, issues and conditions as well as determining, if appropriate, their business consequences.
This document does not provide guidance on how to conduct other types of environmental assessment, such as:
a) environmental audits;
b) environmental impact assessments;
c) environmental performance, efficiency, or reliability assessment;
d) intrusive environmental investigations and remediation.
Umweltmanagement - Umweltbezogene Due Diligence Bewertung (ISO 14015:2022)
Dieses Dokument gibt eine Anleitung zur Durchführung einer umweltbezogenen Due-Dili¬gence (EDD) Bewertung durch einen systematischen Prozess der Erfassung von Umweltaspekten, themen und zuständen sowie gegebenenfalls der Bestimmung ihrer wirtschaftlichen Auswirkungen.
Dieses Dokument gibt keine Anleitung zur Durchführung von Umweltbewer¬tungen anderer Art, wie z. B.
a) Umweltaudits,
b) Umweltverträglichkeitsprüfungen,
c) Bewertungen der Umweltleistung, effizienz und -verträglichkeit, und
d) umwelttechnische Untersuchungen und Sanierung.
Management environnemental - Lignes directrices relatives à l’évaluation du devoir de vigilance environnementale (ISO 14015:2022)
Le présent document fournit des recommandations relatives à la manière de réaliser une évaluation du devoir de vigilance environnementale (DVE) par l’application d’un processus systématique d’identification des aspects environnementaux, des enjeux environnementaux et des conditions environnementales et, le cas échéant, par la détermination de leurs conséquences économiques et commerciales.
Le présent document ne donne pas de recommandations sur la façon de réaliser d’autres types d’évaluations environnementales, telles que:
a) les audits environnementaux;
b) les études d’impacts environnementaux;
c) l’évaluation de la performance environnementale, de l’efficacité ou de la fiabilité;
d) les études environnementales intrusives et la remédiation.
Ravnanje z okoljem - Smernice za natančno okoljsko ocenjevanje (ISO 14015:2022)
Ta dokument podaja smernice za izvajanje natančnega okoljskega ocenjevanja (EDD)
s sistematičnim procesom določanja okoljskih vidikov, vprašanj in pogojev ter za
določanje, kjer je to ustrezno, njihovih gospodarskih posledic.
Ta dokument ne podaja smernic za izvajanje drugih vrst okoljskega ocenjevanja,
kot so:
a) okoljske presoje;
b) ocenjevanje vplivov na okolje;
c) ocenjevanje okoljskih učinkov, učinkovitosti in zanesljivosti;
d) terenske okoljske preiskave in sanacija.
General Information
Relations
Standards Content (Sample)
SLOVENSKI STANDARD
01-september-2022
Nadomešča:
SIST EN ISO 14015:2010
Ravnanje z okoljem - Smernice za natančno okoljsko ocenjevanje (ISO 14015:2022)
Environmental management - Guidelines for Environmental Due Diligence Assessment
(ISO 14015:2022)
Umweltmanagement - Umweltbezogene Due Diligence Bewertung (ISO 14015:2022)
Ta slovenski standard je istoveten z: EN ISO 14015:2022
ICS:
13.020.10 Ravnanje z okoljem Environmental management
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
EN ISO 14015
EUROPEAN STANDARD
NORME EUROPÉENNE
June 2022
EUROPÄISCHE NORM
ICS 13.020.10 Supersedes EN ISO 14015:2010
English Version
Environmental management - Guidelines for
environmental due diligence assessment (ISO
14015:2022)
Management environnemental - Lignes directrices Umweltmanagement - Umweltbezogene Due Diligence
relatives à l'évaluation du devoir de vigilance Bewertung (ISO 14015:2022)
environnementale (ISO 14015:2022)
This European Standard was approved by CEN on 11 June 2022.
CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2022 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14015:2022 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
European foreword
This document (EN ISO 14015:2022) has been prepared by Technical Committee ISO/TC 207
"Environmental management" in collaboration with Technical Committee CEN/SS S26 “Environmental
management” the secretariat of which is held by CCMC.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by December 2022, and conflicting national standards
shall be withdrawn at the latest by December 2022.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
This document supersedes EN ISO 14015:2010.
Any feedback and questions on this document should be directed to the users’ national standards
body/national committee. A complete listing of these bodies can be found on the CEN website.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the
United Kingdom.
Endorsement notice
The text of ISO 14015:2022 has been approved by CEN as EN ISO 14015:2022 without any modification.
INTERNATIONAL ISO
STANDARD 14015
Second edition
2022-06
Environmental management —
Guidelines for environmental due
diligence assessment
Management environnemental — Lignes directrices relatives à
l’évaluation du devoir de vigilance environnementale
Reference number
ISO 14015:2022(E)
ISO 14015:2022(E)
© ISO 2022
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
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ISO 14015:2022(E)
Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Principles . 5
4.1 General . 5
4.2 Principles of assessment . 5
4.2.1 An evidence-based approach . . 5
4.2.2 Risk-based approach . 5
4.2.3 Fair presentation . 5
4.2.4 Confidentiality . 5
4.3 Principles for assessors . 5
4.3.1 Integrity and ethical conduct . 5
4.3.2 Competence and due professional care . . 6
5 Planning and conducting the assessment . 6
5.1 General . 6
5.2 Roles and responsibilities . 6
5.2.1 General . 6
5.2.2 Client . 6
5.2.3 Representative of the assessee . 7
5.2.4 Assessor . 7
5.2.5 Assessment provider . 8
5.3 Planning the assessment . 8
5.3.1 General . 8
5.3.2 Agreeing on terms and objectives for the assessment . 8
5.3.3 Scope of the assessment. 9
5.3.4 Assessment criteria . 10
5.3.5 Assessment feasibility . 10
5.3.6 Information gathering methods and techniques . 11
5.3.7 Assessment plan . 11
5.4 Information gathering, verification and validation .12
5.4.1 General .12
5.4.2 Examining existing documents and records .12
5.4.3 Observing activities and physical conditions .12
5.4.4 Interviewing .13
5.4.5 Information verification and validation .13
5.5 Evaluation . 14
5.5.1 General . 14
5.5.2 Identifying environmental issues . 14
5.5.3 Determining business consequences . 14
6 Reporting .15
6.1 Report content . 15
6.2 Report distribution . 16
7 Competence and evaluation of assessors .16
7.1 General considerations. 16
7.2 Determination and application of competence . 17
7.3 Evaluation of competence . 18
Annex A (informative) Examples of assessment topics, documentation and sources .19
Annex B (informative) Observation of the physical attributes and conditions .22
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ISO 14015:2022(E)
Annex C (informative) Individuals and entities for interview .24
Annex D (informative) Sample table of contents for EDD assessment report .25
Bibliography .26
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ISO 14015:2022(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www.iso.org/patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation 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 2, Environmental auditing and related environmental investigations, in collaboration
with the European Committee for Standardization (CEN) Technical Committee CEN/SS S26,
Environmental management, in accordance with the Agreement on technical cooperation between ISO
and CEN (Vienna Agreement).
This second edition cancels and replaces the first edition (ISO 14015:2001), which has been technically
revised. The main changes are as follows:
— the title and scope have been expanded for broader application;
— the document has been updated to reflect other affiliated standards;
— the use of the document to include self-assessments/internal to the organization as well as external
assessments, with or without the need to employ third parties has been clarified;
— the guidance on roles and responsibilities has been expanded.
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
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ISO 14015:2022(E)
Introduction
0.1 Background
Organizations are increasingly interested in understanding the environmental issues associated with
their projects, assets and activities or those potentially to be acquired of other organizations. These
issues and their associated business consequences can be appraised by means of an environmental due
diligence (EDD) assessment. Such an assessment may be carried out during operations or at the time of
acquisition or divestiture of assets and may be conducted as part of a broader due diligence assessment
process.
0.2 Application of this document
This document gives guidance on how to conduct an EDD assessment. It provides the basis for
harmonization of the terminology used and for a structured, consistent, transparent and objective
approach to conducting such environmental assessments. It can be used by all organizations, including
small and medium-sized enterprises, operating anywhere in the world. This document is flexible in
its application and may be used for self-assessments/internal to the organization as well as external
assessments, with or without the need to employ third parties. The users of this document are expected
to be organizations, past, present and possible future users of particular assets, and organizations
with a financial or other interest in the asset (e.g. banks, insurance companies, investors, asset
owners, transaction service providers, regulatory enforcement bodies, other interested parties). The
boundaries of an asset may be physical and/or organizational/intangible. This document is likely to be
used in connection with the transfer of responsibilities and obligations.
This document covers the roles and responsibilities of the parties to the assessment (the client, the
assessor and the representative of the assessee), and the stages of the assessment process (planning,
information gathering, verification and/or validation, evaluation, and reporting). The process for
conducting an EDD assessment is shown in Figure 1.
This document is likely to be used in connection with the transfer of responsibilities and obligations as
well as to support the fulfilling of legal obligations, implementation and supervision. An EDD assessment
can help organizations in developing, or better understanding performance against, environmental,
social and governance (ESG) criteria.
0.3 Undertaking an EDD assessment
The information used during an EDD assessment may be derived from sources that include, but are
not limited to, environmental management system (EMS) audits, regulatory compliance audits,
environmental impact assessments, environmental performance evaluations, site investigations or site
assessments. Additional information sources include historical documented information, corporate
environmental or sustainability reports, organizational, projects or product footprinting. Applicable
criteria and methods for the generation of supporting information may include international, national
or local standards, such as those used for broader due diligence assessments. Through the process of
evaluating both existing and newly acquired information, an EDD assessment seeks to draw conclusions
relating to business consequences associated with environmental aspects, issues and conditions,
including:
— liabilities from historic operational legacies, such as contamination;
— liabilities from current activities, e.g. causing pollution or failing to meet regulatory standards;
— potential adverse effects on the assessee from environmental conditions;
— failure to invest adequately to address known current or future risks, e.g. in relation to climate
change mitigation or adaptation;
— inadequate processes to identify and determine the consequences of potential future risks or
opportunities;
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ISO 14015:2022(E)
— risks from ineffective supply chain management and oversight.
These conclusions and associated business consequences may be considered in the context of other
information and/or conclusions drawn from other elements of a broader due diligence assessment
process.
Conclusions in an EDD assessment should be based on objective information. In the absence of verified
and/or validated information, an EDD assessor can be required to exercise professional judgement in
evaluating the available environmental information and drawing conclusions.
The principles and guidance in this document can be used by organizations wishing to improve their
knowledge of their own environmental issues and better understand the adequacy of their strategies
and arrangements for managing environmental aspects, risks and opportunities.
Figure 1 describes the process of conducting an EDD assessment.
vii
ISO 14015:2022(E)
NOTE The numbers between brackets refer to clauses and subclauses in this document. The dashed lines
indicate that the assessee is not necessarily involved in an EDD assessment as described in this document.
Figure 1 — Process for conducting an environmental due diligence assessment
viii
INTERNATIONAL STANDARD ISO 14015:2022(E)
Environmental management — Guidelines for
environmental due diligence assessment
1 Scope
This document gives guidance on how to conduct an environmental due diligence (EDD) assessment
through a systematic process of identifying environmental aspects, issues and conditions as well as
determining, if appropriate, their business consequences.
This document does not provide guidance on how to conduct other types of environmental assessment,
such as:
a) environmental audits;
b) environmental impact assessments;
c) environmental performance, efficiency, or reliability assessment;
d) intrusive environmental investigations and remediation.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
assessee
asset (3.4) being assessed
3.2
assessor
person, possessing sufficient competence, designated to conduct or participate in a given environmental
due diligence assessment (3.11)
Note 1 to entry: An assessor may be internal or external to the assessee (3.1). More than one assessor may be
required to ensure adequate coverage of all relevant matters, e.g. when there is a need for specific expertise.
3.3
assessment provider
organization (3.16) undertaking environmental due diligence (EDD) assessments (3.11) on behalf of clients
(3.6)
Note 1 to entry: An assessor (3.2) is an individual participating in EDD assessments.
ISO 14015:2022(E)
3.4
asset
organization (3.16), item or thing that has potential or actual value
Note 1 to entry: The boundaries of an asset may be physical and or organizational/intangible.
Note 2 to entry: Physical assets usually refer to equipment, inventory and properties owned by the organization.
Physical assets are the opposite of intangible assets, which are non-physical assets such as leases, brands, digital
assets, use rights, licences, intellectual property rights, reputation or agreements.
3.5
business consequence
actual or potential outcome or impact of the identified and evaluated environmental issues (3.13)
Note 1 to entry: The outcome or impact can be financial or other, tangible or intangible, positive or negative,
qualitative or quantitative, internal or external, and expected or unintended.
Note 2 to entry: The range of issues to be considered is part of establishing the scope of an assessment.
3.6
client
organization (3.16) or person commissioning the environmental due diligence assessment (3.11)
Note 1 to entry: The client may be an asset owner, the assessee (3.1), a potential purchase or investor, or any
interested party.
3.7
consequence
outcome or impact of an event
Note 1 to entry: An event may be a short-term or ongoing occurrence.
Note 2 to entry: Consequences may be positive or negative.
[SOURCE: ISO Guide 73:2009, 3.6.1.3, modified — “or impact” has been added and “affecting objectives”
has been deleted from the definition, and the notes to entry have been replaced.]
3.8
due diligence
comprehensive, proactive process to identify the actual and potential consequences (3.7) of an
organization’s (3.16) decisions and activities
[SOURCE: ISO 26000:2010, 2.4, modified — “consequences” has replaced “negative social, environmental
and economic impacts” and “over the entire life cycle of a project or organizational activity, with the
aim of avoiding and mitigating negative impacts” has been deleted.]
3.9
environment
surroundings in which an organization (3.16) operates, including air, water, land, natural resources,
flora, fauna, humans and their interrelationships
Note 1 to entry: Surroundings can extend from within an organization to the local, regional and global system.
Note 2 to entry: Surroundings can be described in terms of biodiversity, ecosystems, climate or other
characteristics.
[SOURCE: ISO 14050:2020, 3.2.2, modified — Notes 1 and 2 to entry have been added.]
ISO 14015:2022(E)
3.10
environmental aspect
element of an organization’s (3.16) activities or products or services that interacts or can interact with
the environment (3.9)
Note 1 to entry: An environmental aspect can relate to past, present and future activities, products and services.
[SOURCE: ISO 14050:2020, 3.2.20, modified — “or services” and Note 1 to entry have been added.]
3.11
environmental due diligence assessment
EDD assessment
comprehensive, proactive process to identify the actual and potential consequences (3.7), risks and
opportunities (3.19) for an agreed scope related to an asset (3.4) or assets and as appropriate an
organization’s (3.16) decisions and activities
Note 1 to entry: The determination of business consequences (3.5) is optional, at the discretion of the client (3.6).
3.12
environmental impact
change to the environment (3.9), whether adverse or beneficial, including possible consequences (3.7),
wholly or partially resulting from an organization’s (3.16) environmental aspects (3.10)
[SOURCE: ISO 14050:2020, 3.2.22]
3.13
environmental issue
issue for which verified and/or validated information on environmental aspects (3.10) deviates from
selected criteria and can result in liabilities or benefits, effects on the assessee’s (3.1) or the client’s (3.6)
public image, or other costs
3.14
environmental management system
EMS
part of the management system used to manage environmental aspects (3.10), fulfil compliance
obligations, and address risks and opportunities (3.19)
[SOURCE: ISO 14050:2020, 3.3.1]
3.15
materiality
significance to intended users
Note 1 to entry: Materiality is the concept that misstatements, individually or aggregated, can influence the
reliability of statements made, or decisions made by the intended user.
Note 2 to entry: Materiality can be qualitative or quantitative.
Note 3 to entry: Material is the application of materiality.
3.16
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 14050:2020, 3.1.1, modified — Note 1 to entry has been added.]
ISO 14015:2022(E)
3.17
representative of the assessee
person authorized to represent the assessee (3.1)
3.18
risk
effect of uncertainty
Note 1 to entry: An effect is a deviation from the expected — positive and/or negative.
Note 2 to entry: Uncertainty is the state, even partial, of deficiency of information related to, understanding or
knowledge of, an event, its consequence (3.7), or likelihood.
Note 3 to entry: Risk is often characterized by reference to potential “events” (as defined in ISO Guide 73:2009,
3.5.1.3) and “consequences” (as defined in ISO Guide 73:2009, 3.6.1.3), or a combination of these.
Note 4 to entry: Risk is often expressed in terms of a combination of the consequences of an event (including
changes in circumstances) and the associated “likelihood” (as defined in ISO Guide 73:2009, 3.6.1.3) of occurrence.
[SOURCE: ISO 14001:2015, 3.2.10]
3.19
risks and opportunities
potential adverse effects (threats) and potential beneficial effects (opportunities)
[SOURCE: ISO 14001:2015, 3.2.11]
3.20
site
location with defined geographical boundaries and on which activities under the control of an
organization (3.16) can be carried out
Note 1 to entry: The geographical boundaries may be on land and in water, and include above- and below-surface
structures, both natural and artificial.
[SOURCE: ISO 14050:2020, 3.2.18, modified — “defined” and Note 1 to entry added.]
3.21
validation
confirmation, through the provision of objective evidence, that requirements for a specific intended
future use or application have been fulfilled
Note 1 to entry: Objective evidence can come from real or simulated sources.
Note 2 to entry: Validation is considered to be a process to evaluate whether a statement about the outcome of
future activities is materially correct and conforms with specified requirements.
Note 3 to entry: Validation is applied to statements regarding an intended future use based on projected
information (confirmation of plausibility).
[SOURCE: ISO/IEC 17029:2019, 3.2, modified — “of a claim” deleted before “confirmation” in the
definition. Note 2 to entry revised. “statements” replaced “claims” in Note 3 to entry. Note 4 to entry
deleted.]
3.22
verification
confirmation, through the provision of objective evidence, that specified requirements have been
fulfilled
Note 1 to entry: Verification is considered to be a process for evaluating a statement based on historical data and
information to determine whether the statement is materially correct and conforms with specified requirements.
ISO 14015:2022(E)
Note 2 to entry: Verification is applied to events that have already occurred or results that have already been
obtained (confirmation of truthfulness).
[SOURCE: ISO/IEC 17029:2019, 3.3, modified — “of a claim,” deleted in the definition. “statement”
replaced “claim” twice in Note 1 to entry. “claims regarding” deleted in Note 2 to entry. Note 3 to entry
deleted.]
4 Principles
4.1 General
The principles set out below apply to the EDD assessment (see 4.2) and to assessors (see 4.3).
4.2 Principles of assessment
4.2.1 An evidence-based approach
EDD assessment evidence should be verifiable and /or validated. It will, in general, be based on samples
of the information available since EDD assessment activities are conducted during a finite period of
time and with finite resources. An appropriate use of sampling should be applied, since this is closely
related to the confidence that can be placed in the EDD assessment report.
4.2.2 Risk-based approach
A risk-based approach should be applied to the planning, conducting and reporting of the EDD
assessment, to ensure that it is focused on material matters and achieving the objectives of the EDD
assessment.
4.2.3 Fair presentation
The EDD assessment report should truthfully and accurately reflect the work that was performed,
including any limitations and changes to the planned work, and should be clearly presented.
4.2.4 Confidentiality
Information should not be used inappropriately for personal gain by those involved in the EDD
assessment or in a manner detrimental to the legitimate interest of the EDD assessment client or
the scope of the assessment. This concept includes the proper handling of sensitive or confidential
information.
4.3 Principles for assessors
4.3.1 Integrity and ethical conduct
EDD assessors should:
— be honest, diligent and responsible for their actions;
— exercise discretion in the use and protection of information acquired in the course of their duties,
and be sensitive to any influences that can be exerted on their judgement;
— be impartial, i.e. remain fair and unbiased in all their dealings.
ISO 14015:2022(E)
4.3.2 Competence and due professional care
EDD assessors should:
— have and demonstrate the necessary competence needed to perform the work that is required and
demonstrate competence while performing the work;
— exercise due professional care and judgement in undertaking the EDD assessment, including when
verifying and/or validating evidence, especially in the case of qualitative information.
5 Planning and conducting the assessment
5.1 General
The assessment process involves planning the assessment, gathering, verifying and/or validating
information and evaluating the information.
An objective of the assessment process may include the identification of business opportunities, if
specifically requested by the client.
5.2 Roles and responsibilities
5.2.1 General
The descriptions of roles and responsibilities in this subclause apply to planning and conducting an
EDD assessment.
Where an external assessor is undertaking an EDD assessment on behalf of a client, roles and
responsibilities should be established formally, considering the guidance provided in 5.2.2 to 5.2.4.
Where an EDD assessment is undertaken internally, this guidance can assist.
5.2.2 Client
Client responsibilities and activities should include:
a) determining the need for the assessment;
b) defining the terms and objectives of the assessment (see 5.3.2);
c) determining the scope (see 5.3.3) and assessment criteria (see 5.3.4);
d) selecting the assessor(s);
e) finalizing the scope (see 5.3.3) and assessment criteria (see 5.3.4)in consultation with the assessor;
f) providing directions to the assessor(s);
g) defining which parts of the assessment (planning, information gathering verification and/or
validation, evaluation and reporting) will be conducted by the assessor and which parts will be the
responsibility of the client; this can require identification of and coordination with other experts;
h) determining priority assessment areas, if appropriate;
i) contacting the representative of the assessee, if appropriate, to obtain full cooperation and to
initiate the process;
j) approving the assessment plan;
k) providing appropriate authority and resources to enable the assessment to be conducted;
l) providing the assessor with the information necessary to undertake the assessment;
ISO 14015:2022(E)
m) receiving the assessment results and determining their distribution.
Before any disclosure of the results of the assessment to a third party, the client should decide whether
to inform the representative of the assessee.
The client, the assessor and the representative of the assessee may be the same organization.
5.2.3 Representative of the assessee
The responsibilities of the representative of the assessee should include:
a) providing access to relevant areas and information to meet the objectives of the assessment;
b) informing relevant employees and other parties about the assessment process;
c) providing, or assisting to provide, personnel for interviews;
d) providing personnel to assist in the assessment process, if requested;
e) providing a safe workplace for the assessor.
At the discretion of the client, the representative of the assessee may participate in the determination
of the scope and the assessment plan, may receive the results of the assessment, and may or may not be
a part of the assessee.
The role of the representative of the assessee does not apply if the assessment is undertaken without
the knowledge of the assessee, or if the asset is one for which no responsible party can be identified.
5.2.4 Assessor
The roles and responsibilities of an assessor are in some respects different from those of an auditor.
In addition to an auditor’s role of verifying and/or validating existing information against established
criteria, an assessor also gathers new information and can be required to evaluate information to
determine business consequences.
In the conduct of an EDD assessment, an assessor should use the diligence, knowledge, skill and
judgement expected of any assessor in similar circumstances. An assessor should exercise discretion
and maintain confidentiality.
The responsibility and activities of the assessor, or the team leader when more than one assessor is
involved, should include:
a) assisting the client, when requested, to determine the objectives, scope (including the identification
and determination of priority assessment areas) and criteria of the assessment;
b) agreeing with the client on the method and format for reporting;
c) preparing the assessment plan and obtaining the client’s approval and, if appropriate, that of the
representative of the assessee;
d) creating and maintaining working documents such as checklists and protocols, if required;
e) ensuring that the necessary skills are available to meet the assessment objectives and, if
appropriate, assembling an assessment team;
f) obtaining the client’s approval of the assessment team;
g) obtaining initial information;
h) assigning members of the assessment team to conduct the component parts of the assessment;
i) gathering, verifying and/or validating information in accordance with the assessment plan;
ISO 14015:2022(E)
j) identifying and evaluating environmental issues;
k) determining business, if requested by the client;
l) preparing and providing the report to the client, if requested.
The performance of an EDD assessment requires the assessor to have sufficient education, training and
relevant work experience, as well as knowledge of and competence in relevant laws and regulations and
related documents, environmental science and technology, economics and the relevant business area,
technical and environmental aspects of operations, facility operations and assessment techniques.
5.2.5 Assessment provider
The roles and responsibilities of an assessment provider are distinct from those of an assessor. An
assessor may address their roles and responsibilities as well as those of the assessment provider,
e.g. as a sole practitioner. For self-assessments, the organization should ensure that these roles and
responsibilities have been addressed. The roles and responsibilities of assessment providers should be
informed by ISO 19011 and include:
— coordination and scheduling of assessments;
— establishing assessment programmes, methodologies, checklists and protocols, as appropriate, for
the scope of assessments undertaken;
— ensuring assessors have the necessary competence for the activities undertaken (see Clause 7);
— ensuring appropriate resources are provided for assessments;
— ensuring appropriate assessment documented information is maintained.
5.3 Planning the assessment
5.3.1 General
Once it has been agreed that an assessment will be conducted, it should be planned. Planning includes
defining and agreeing on the objectives, the scope and the criteria of the assessment, and developing
the assessment plan.
5.3.2 Agreeing on terms and objectives for the assessment
The terms of the assessment should be confirmed with the assessor in context of broader due diligence
requirements of the client. Factors to be considered when establishing the terms of the assessment can
include legal agreements, confidentiality, financial agreements, assessment schedule, content and use
of reports, etc. The assessment should address the objectives specified by the client. The objectives of
an EDD assessment may include the following elements associated with the project, asset and activity
subject to terms of the EDD assessment:
— confirmation of the assessee’s context and the relevant needs and expectations of interested parties
in order to determine the scope of the assessment;
— identification, gathering and evaluation of information on the environmental aspects and actual or
potential environmental impacts;
— identification, assessment and evaluation of environmental risks or liabilities and opportunities;
— determination of the business consequences associated with the environmental issues identified
during the EDD assessment;
— any materiality threshold that can be applied when determining the scale of any liabilities;
ISO 14015:2022(E)
— determination of consequences for existing or planned corporate
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