SIST 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
SIST EN ISO 14015:2022
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
SIST EN ISO 14015:2022 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
---------------------- Page: 1 ----------------------
SIST EN ISO 14015:2022
---------------------- Page: 2 ----------------------
SIST EN ISO 14015:2022
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.
---------------------- Page: 3 ----------------------
SIST EN ISO 14015:2022
EN ISO 14015:2022 (E)
Contents Page
European foreword . 3
2
---------------------- Page: 4 ----------------------
SIST EN ISO 14015:2022
EN ISO 14015:2022 (E)
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.
3
---------------------- Page: 5 ----------------------
SIST EN ISO 14015:2022
---------------------- Page: 6 ----------------------
SIST EN ISO 14015:2022
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 2022
---------------------- Page: 7 ----------------------
SIST EN ISO 14015:2022
ISO 14015:2022(E)
COPYRIGHT PROTECTED DOCUMENT
© 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
ii
© ISO 2022 – All rights reserved
---------------------- Page: 8 ----------------------
SIST EN ISO 14015:2022
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
iii
© ISO 2022 – All rights reserved
---------------------- Page: 9 ----------------------
SIST EN ISO 14015:2022
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
iv
© ISO 2022 – All rights reserved
---------------------- Page: 10 ----------------------
SIST EN ISO 14015:2022
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
v
© ISO 2022 – All rights reserved
---------------------- Page: 11 ----------------------
SIST EN ISO 14015:2022
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;
vi
© ISO 2022 – All rights reserved
---------------------- Page: 12 ----------------------
SIST EN ISO 14015:2022
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 2022 – All rights reserved
---------------------- Page: 13 ----------------------
SIST EN ISO 14015:2022
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
© ISO 2022 – All rights reserved
---------------------- Page: 14 ----------------------
SIST EN ISO 14015:2022
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.
1
© ISO 2022 – All rights reserved
---------------------- Page: 15 ----------------------
SIST EN ISO 14015:2022
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.]
2
© ISO 2022 – All rights reserved
---------------------- Page: 16 ----------------------
SIST EN ISO 14015:2022
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)
...
SLOVENSKI STANDARD
oSIST prEN ISO 14015:2021
01-november-2021
Ravnanje z okoljem - Smernice za natančno okoljsko ocenjevanje (ISO/DIS
14015:2021)
Environmental management - Guidelines for Environmental Due Diligence Assessment
(ISO/DIS 14015:2021)
Umweltmanagement - Umweltbezogene Due Diligence Bewertung (ISO/DIS
14015:2021)
Ta slovenski standard je istoveten z: prEN ISO 14015
ICS:
13.020.10 Ravnanje z okoljem Environmental management
oSIST prEN ISO 14015:2021 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
---------------------- Page: 1 ----------------------
oSIST prEN ISO 14015:2021
---------------------- Page: 2 ----------------------
oSIST prEN ISO 14015:2021
DRAFT INTERNATIONAL STANDARD
ISO/DIS 14015
ISO/TC 207/SC 2 Secretariat: UNI
Voting begins on: Voting terminates on:
2021-09-07 2021-11-30
Environmental management — Guidelines for
Environmental Due Diligence Assessment
ICS: 13.020.10
THIS DOCUMENT IS A DRAFT CIRCULATED
This document is circulated as received from the committee secretariat.
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS
ISO/CEN PARALLEL PROCESSING
BEING ACCEPTABLE FOR INDUSTRIAL,
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
Reference number
NATIONAL REGULATIONS.
ISO/DIS 14015:2021(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
©
PROVIDE SUPPORTING DOCUMENTATION. ISO 2021
---------------------- Page: 3 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
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
ii © ISO 2021 – All rights reserved
---------------------- Page: 4 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
Contents Page
Foreword .iv
0 Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Principles . 4
4.1 General . 4
4.2 Principles of Assessment. 4
4.3 Principles for assessors . 5
5 Planning and conducting the assessment . 5
5.1 General . 5
5.2 Roles and responsibilities . 5
5.2.1 Client . 5
5.2.2 Representative of the assessee . 6
5.2.3 Assessor . 6
5.2.4 Assessment Provider . 7
5.3 Planning the assessment . 7
5.3.1 General. 7
5.3.2 Agreeing on terms and objectives for the assessment . 8
5.3.3 Scope of the assessment . 8
5.3.4 Assessment criteria . 9
5.3.5 Assessment feasibility .10
5.3.6 Information gathering methods and techniques .10
5.3.7 Assessment plan .11
5.4 Information gathering and verification .11
5.4.1 General.11
5.4.2 Examining existing documents and records .11
5.4.3 Observing activities and physical conditions .12
5.4.4 Interviewing .12
5.4.5 Information verification .13
5.5 Evaluation .13
5.5.1 General.13
5.5.2 Identifying environmental issues .14
5.5.3 Determining business consequences .15
6 Reporting .16
6.1 Report content .16
6.2 Report distribution.17
7 Competence and evaluation of assessors.17
7.1 General considerations .17
7.2 Determination and application of competence.17
7.3 Evaluation of competence .18
Annex A (Informative) Examples of assessment topics, and documentation and their Sources .20
Annex B (Informative) Observation of the physical attributes and conditions .23
Annex C (Informative) Individuals and entities for interview .25
Annex D (Informative) A Sample of a table of content .26
Bibliography .27
© ISO 2021 – All rights reserved iii
---------------------- Page: 5 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(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 [or Project Committee] ISO/TC [or ISO/PC] ###,
[name of committee], Subcommittee SC ##, [name of subcommittee], in collaboration with the European
Committee for Standardization (CEN) Technical Committee CEN/TC ###, [name of committee], in
accordance with the Agreement on technical cooperation between ISO and CEN (Vienna Agreement).
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.
iv © ISO 2021 – All rights reserved
---------------------- Page: 6 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
0 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 standard
This International Standard 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 International Standard 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 International
Standard 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, other interested parties). The boundaries of an asset may be physical and /
or organizational / intangible. This International Standard is likely to be used in connection with the
transfer of responsibilities and obligations.
This International Standard 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 and verification, evaluation, and reporting). The process for
conducting an EDD assessment is shown in Figure 1.
The users of this International Standard 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 provides, regulatory
enforcement bodies, other interested parties).
This International Standard is likely to be used in connection with the transfer of responsibilities and
obligations as well as support the fulfilling of legal obligations, implementation, and supervision. An
EDD assessment may 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 not
limited to environmental management system 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 foot printing. Applicable criteria and
methods for the generation of supporting information may include ISO, 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.
• Liabilities from historic operational legacies, such as contamination;
• Liabilities from current activities, for example causing pollution or failing to meet regulatory
standards;
• Potential adverse effects on the assessee from environmental conditions
© ISO 2021 – All rights reserved v
---------------------- Page: 7 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
• Failure to invest adequately to address known current or future risks, for example in relation to
climate change mitigation or adaptation;
• Inadequate processes to identify and determine the consequences of potential future risks or
opportunities;
• 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 validated
information, an EDD assessor may be required to exercise professional judgement in evaluating the
available environmental information and drawing conclusions.
The principles and guidance in this standard 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.
vi © ISO 2021 – All rights reserved
---------------------- Page: 8 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
NOTE The numbers between brackets refer to (sub)clauses in this International Standard. The dashed lines
indicate that the assessee is not necessarily involved in an EDD Assessment as described in this International
Standard
Figure 1 — Process for conducting an Environmental Due Diligence Assessment
© ISO 2021 – All rights reserved vii
---------------------- Page: 9 ----------------------
oSIST prEN ISO 14015:2021
---------------------- Page: 10 ----------------------
oSIST prEN ISO 14015:2021
DRAFT INTERNATIONAL STANDARD ISO/DIS 14015:2021(E)
Environmental management — Guidelines for
Environmental Due Diligence Assessment
1 Scope
This International Standard provides guidance on how to conduct an EDD Assessment through a
systematic process of identifying environmental aspects, issues and conditions as well as determining,
if appropriate, their business consequences.
This International Standard does not provide guidance on how to conduct other types of environmental
assessment, such as:
a) environmental audits (including environmental management system and regulatory compliance
audits);
b) environmental impact assessments;
c) environmental performance, efficiency, or reliability evaluations; or
d) intrusive environmental investigations and remediation.
This International Standard is not intended for use as a specification standard for certification or
registration purposes or for the establishment of environmental management system requirements.
Use of this International Standard does not imply that other standards and legislation are imposed on
the client or the assessee.
2 Normative references
There are no normative references.
3 Terms and definitions
For the purposes of this International Standard the definitions given in, ISO 14001, ISO 14050, and the
following terms and definitions apply:
ISO and IEC maintain terminological 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 being assessed
3.2
assessor
person, possessing sufficient competence, designated to conduct or participate in a given EDD
assessment
Note 1 to entry: An assessor may be internal or external to the assessee. More than one assessor may be required
to ensure adequate coverage of all relevant matters, for example when there is a need for specific expertise.
© ISO 2021 – All rights reserved 1
---------------------- Page: 11 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
3.3
asset
entity, item, organization 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.
3.4
business consequence
actual or potential outcome or impact (e,g, financial or other; tangible or intangible; positive or
negative; qualitative or quantitative; internal or external; expected or unintended) of the identified and
evaluated environmental issues
Note 1 to entry: The range of issues to be considered is part of establishing the scope of an assessment
3.5
client
organization or person commissioning the EDD assessment
Note 1 to entry: The client may be: asset owner, the assessee, potential purchase or investor, or any other party.
3.6
consequence
outcome or impact of an event
Note 1 to entry: An event may be a short-term on ongoing occurrence
Note 2 to entry: Consequences may be positive or negative
[SOURCE: ISO/GUIDE 73: 2009, 3.6.1.3]
3.7
due diligence
comprehensive, proactive process to identify actual and potential consequences of an organization's
decisions and activities
[SOURCE: ISO 26000: 2010, 2.4, modified]
3.8
environment
surroundings in which an organization 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, Notes to entry added]
3.9
environmental aspect
element of an organization’s activities or products or services that interacts or can interact with the
environment
Note 1 to entry: Note1 to entry:An environmental aspect can relate to past, present and future activities,
products and services.
[SOURCE: ISO 14050: 2020, 3.2.20, Note to entry added]
2 © ISO 2021 – All rights reserved
---------------------- Page: 12 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
3.10
environmental due diligence assessment
a comprehensive, proactive process to identify the actual and potential consequences, risks and
opportunities of an organization's decisions and activities as appropriate for an agreed scope in relation
to an asset or assets
Note 1 to entry: The determination of business consequences is optional, at the discretion of the client.
3.11
environmental impact
change to the environment, whether adverse or beneficial, including possible consequences, wholly or
partially resulting from an organization’s environmental aspects
[SOURCE: ISO 14050: 2020, 3.2.22]
3.12
environmental issue
issue for which verified and/or validated information on environmental aspects deviates from selected
criteria and may result in liabilities or benefits, effects on the assessee’s or the client’s public image, or
other costs
3.13
environmental management system
part of the management system used to manage environmental aspects, fulfil compliance obligations
and address risks and opportunities
[SOURCE: ISO 14050: 2020, 3.3.1]
3.15
material
significant 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: Materiality definition in the context of corporate reporting of relevant topics regarding
Environmental, Social and Governance aspects can support EDD regarding of principles, governance, objectives,
Key performance indicators and measures.
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, Note to entry added]
3.17
representative of the assessee
person authorized to represent the assessee
3.18
risk
effect of uncertainty
Note 1 to entry: An effect is a deviation from the expected — positive and/or negative.
© ISO 2021 – All rights reserved 3
---------------------- Page: 13 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
Note 2 to entry: Uncertainty is the state, even partial, of deficiency of information related to, understanding or
knowledge of, an event, its consequence, 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 may 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 man-made.
Note 2 to entry: The site of impact, as where it is happening is not where it impacts and not where it damages
socioeconomic values including human life as well as nature’s values
[SOURCE: ISO 14050: 2020, 3.2.18. Notes to entry added]
3.21
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 a statement is materially correct and conforms with specified requirements.
Note 2 to entry: Verification is applied to events which have already occurred or results that have already been
obtained (confirmation of truthfulness).
[SOURCE: ISO/IEC 17029: 2019, 3.3, modified, with Notes to entry 1 and 2]
4 Principles
4.1 General
The principles set out below apply to the EDD Assessment and assessors.
4.2 Principles of Assessment
The following principles apply to EDD Assessment:
a) An evidence-based approach - EDD Assessment evidence should be verifiable. 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 © ISO 2021 – All rights reserved
---------------------- Page: 14 ----------------------
oSIST prEN ISO 14015:2021
ISO/DIS 14015:2021(E)
b) 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 matters of significance to the client
and achieving the objectives of the EDD Assessment.
c) 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 be presented
with clarity.
d) 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 o
...
Questions, Comments and Discussion
Ask us and Technical Secretary will try to provide an answer. You can facilitate discussion about the standard in here.