Environmental labels and declarations - Development of product category rules (ISO/TS 14027:2017)

ISO/TS 14027:2017 provides principles, requirements and guidelines for developing, reviewing, registering and updating PCR within a Type III environmental declaration or footprint communication programme based on life cycle assessment (LCA) according to ISO 14040 and ISO 14044 as well as ISO 14025, ISO 14046 and ISO/TS 14067.
It also provides guidance on how to address and integrate additional environmental information, whether or not it is based on LCA in a coherent and scientifically sound manner according to ISO 14025.

Umweltkennzeichnungen und -deklarationen - Entwicklung von Produktkategorieregeln (ISO/TS 14027:2017)

Marquages et déclarations environnementaux - Développement des règles de catégorie de produit (ISO/TS 14027:2017)

ISO/TS 14027:2017 fournit les principes, les exigences et les lignes directrices pour le développement, la revue, l'enregistrement et la mise à jour des PCR dans le cadre d'un programme de déclarations environnementales de Type III ou de communication d'empreinte fondé sur l'analyse du cycle de vie (ACV), conformément à l'ISO 14040 et l'ISO 14044 ainsi que l'ISO 14025, l'ISO 14046 et l'ISO/TS 14067.
ISO/TS 14027:2017 fournit également des recommandations relatives à la manière de traiter et d'intégrer les informations environnementales additionnelles, qu'elles soient fondées ou non sur l'ACV, d'une façon cohérente et scientifiquement fiable conformément à l'ISO 14025.

Okoljske označbe in deklaracije - Razvoj pravil za kategorije proizvodov (ISO/TS 14027:2017)

General Information

Status
Published
Publication Date
16-Aug-2021
Technical Committee
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
22-Jul-2021
Due Date
26-Sep-2021
Completion Date
17-Aug-2021
Technical specification
SIST-TS CEN ISO/TS 14027:2021
English language
28 pages
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Standards Content (Sample)


SLOVENSKI STANDARD
01-september-2021
Okoljske označbe in deklaracije - Razvoj pravil za kategorije proizvodov (ISO/TS
14027:2017)
Environmental labels and declarations - Development of product category rules (ISO/TS
14027:2017)
Umweltkennzeichnungen und -deklarationen - Entwicklung von Produktkategorieregeln
(ISO/TS 14027:2017)
Marquages et déclarations environnementaux - Développement des règles de catégorie
de produit (ISO/TS 14027:2017)
Ta slovenski standard je istoveten z: CEN ISO/TS 14027:2018
ICS:
13.020.50 Označevanje z ekološko Ecolabelling
nalepko
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

CEN ISO/TS 14027
TECHNICAL SPECIFICATION
SPÉCIFICATION TECHNIQUE
February 2018
TECHNISCHE SPEZIFIKATION
ICS 13.020.50
English Version
Environmental labels and declarations - Development of
product category rules (ISO/TS 14027:2017)
Marquages et déclarations environnementaux - Umweltkennzeichnungen und -deklarationen -
Développement des règles de définition des catégories Entwicklung von Produktkategorieregeln (ISO/TS
de produit (ISO/TS 14027:2017) 14027:2017)
This Technical Specification (CEN/TS) was approved by CEN on 8 January 2018 for provisional application.

The period of validity of this CEN/TS is limited initially to three years. After two years the members of CEN will be requested to
submit their comments, particularly on the question whether the CEN/TS can be converted into a European Standard.

CEN members are required to announce the existence of this CEN/TS in the same way as for an EN and to make the CEN/TS
available promptly at national level in an appropriate form. It is permissible to keep conflicting national standards in force (in
parallel to the CEN/TS) until the final decision about the possible conversion of the CEN/TS into an EN is reached.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania,
Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, 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
© 2018 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN ISO/TS 14027:2018 E
worldwide for CEN national Members.

Contents Page
European foreword . 3

European foreword
The text of ISO/TS 14027:2017 has been prepared by Technical Committee ISO/TC 207 “Environmental
management” of the International Organization for Standardization (ISO) and has been taken over as
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.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to announce this Technical Specification: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
Endorsement notice
The text of ISO/TS 14027:2017 has been approved by CEN as CEN ISO/TS 14027:2018 without any
modification.
TECHNICAL ISO/TS
SPECIFICATION 14027
First edition
2017-04
Environmental labels and
declarations — Development of
product category rules
Marquages et déclarations environnementaux — Développement des
règles de catégorie de produit
Reference number
ISO/TS 14027:2017(E)
©
ISO 2017
ISO/TS 14027:2017(E)
© ISO 2017, Published in Switzerland
All rights reserved. Unless otherwise specified, 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
Ch. de Blandonnet 8 • CP 401
CH-1214 Vernier, Geneva, Switzerland
Tel. +41 22 749 01 11
Fax +41 22 749 09 47
copyright@iso.org
www.iso.org
ii © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Symbols and abbreviated terms . 4
5 Principles . 4
5.1 LCA based environmental information . 4
5.2 Involvement of interested parties . 4
5.3 Comparability. 4
6 PCR development . 4
6.1 General . 4
6.2 Consistent information . 5
6.3 Comparability. 5
6.4 PCR preparation . 5
6.4.1 Formation of the PCR committee. 5
6.4.2 Tasks of the PCR committee . 6
6.4.3 Adaptation of existing PCR . 6
6.4.4 Open consultation . 8
6.5 Content of the PCR . 8
6.5.1 Product category . 8
6.5.2 Functional unit or declared unit . 8
6.5.3 Requirements for conducting the underlying LCA or footprint studies . 8
6.5.4 Predetermined parameters . 9
6.5.5 Core rules and PCR . . 9
6.5.6 Conditions to support comparability .10
6.6 Additional environmental information .10
7 PCR review .11
7.1 General .11
7.2 The PCR review panel .11
7.3 Procedures .12
7.4 Tasks of the review panel .12
7.5 PCR review statement .13
8 PCR identification and registration .13
8.1 PCR identification .13
8.1.1 Identification of the PCR document .13
8.2 PCR registration .15
9 Updating, revision and expiration of PCR .15
Annex A (informative) Information modules .16
Annex B (informative) Tasks for the programme operator .18
Bibliography .20
ISO/TS 14027:2017(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 on 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 the following
URL: w w w . i s o .org/ iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 3, Environmental labelling.
iv © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
Introduction
International standards for product-related environmental communication, based on life cycle
assessment (LCA), necessitate the use of product category rules (PCR). Since the publication of
ISO 14025, ISO 14046, ISO/TS 14067 and ISO 21930 between 2006 and 2014, operators of Type III
environmental product declaration and footprint communications as well as other organizations have
gained varying levels of experience with the development and use of PCR.
The quality of PCR available on the market varies and PCR of low quality bear the risk of undermining
the usefulness and credibility of PCR in general. A common international approach to the development
of PCR can also facilitate the involvement of all interested parties, including those from developing
countries, which can increase the quality and consistency of PCR generally.
This document is intended to ensure a certain level of quality of PCR by providing principles,
requirements and guidelines for their development, including reviewing, registration and updating.
This document is intended to benefit organizations, governments, communities and other interested
parties through:
— providing efficient and consistent procedures for developing PCR of good quality;
— enabling the harmonization of PCR, or the recognition of equivalence of measures, when relevant;
— providing a better understanding of PCR especially among interested parties and regions;
— encouraging the adoption and dissemination of PCR in the business community; enhancing the
credibility, consistency (e.g. between different regions or sectors) and transparency of PCR.
This document is part of the suite of standards developed by ISO/TC 207/SC 3 dealing with
environmental labels and environmental declarations of products.
TECHNICAL SPECIFICATION ISO/TS 14027:2017(E)
Environmental labels and declarations — Development of
product category rules
1 Scope
This document provides principles, requirements and guidelines for developing, reviewing, registering
and updating PCR within a Type III environmental declaration or footprint communication programme
based on life cycle assessment (LCA) according to ISO 14040 and ISO 14044 as well as ISO 14025,
ISO 14046 and ISO/TS 14067.
It also provides guidance on how to address and integrate additional environmental information,
whether or not it is based on LCA in a coherent and scientifically sound manner according to ISO 14025.
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 14020, Environmental labels and declarations — General principles
ISO 14021:2016, Environmental labels and declarations — Self-declared environmental claims (Type II
environmental labelling)
ISO 14025:2006, Environmental labels and declarations — Type III environmental declarations —
Principles and procedures
ISO 14040:2006, Environmental management — Life cycle assessment — Principles and framework
ISO 14044:2006, Environmental management — Life cycle assessment — Requirements and guidelines
ISO 14046, Environmental management — Water footprint — Principles, requirements and guidelines
ISO/TS 14067, Greenhouse gases — Carbon footprint of products — Requirements and guidelines for
quantification and communication
ISO/TS 14071:2014, Environmental management — Life cycle assessment — Critical review processes and
reviewer competencies: Additional requirements and guidelines to ISO 14044:2006
3 Terms and definitions
For the purposes of this document, 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 http:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
ISO/TS 14027:2017(E)
3.1
product category rules
PCR
set of specific rules, requirements and guidelines for developing Type III environmental declarations
(3.5) and footprint communications for one or more product categories (3.3)
Note 1 to entry: For PCR for footprint communications, a qualifier is often used, e.g. CFP-PCR in the case of carbon
footprint product category rules.
[SOURCE: ISO 14025:2006, 3.5, modified — The words “and footprint communications” have been
added to the definition and Note 1 to entry has been added.]
3.2
core rules
set of rules which provide consistent requirements for the development of product category rules (3.1)
across multiple product categories (3.3)
Note 1 to entry: These product categories may belong to the same industry sector.
Note 2 to entry: An example of core rules for construction products is ISO 21930.
3.3
product category
group of products that can fulfil equivalent functions
[SOURCE: ISO 14025:2006, 3.12]
3.4
environmental declaration
environmental label
claim which indicates the environmental aspects of a product
Note 1 to entry: An environmental label or declaration may take the form of a statement, symbol or graphic on
a product or package label, in product literature, in technical bulletins, in advertising or in publicity, amongst
other things.
Note 2 to entry: The term “product” includes goods and services.
[SOURCE: ISO 14025:2006, 3.1, modified — The words “or service” have been deleted from the definition
and Note 2 to entry has been added.]
3.5
Type III environmental declaration
environmental declaration (3.4) providing quantified environmental data using predetermined
parameters and, where relevant, additional environmental information
Note 1 to entry: The predetermined parameters are based on the ISO 14040- series of standards, which is made
up of ISO 14040 and ISO 14044.
Note 2 to entry: The additional environmental information may be quantitative or qualitative.
[SOURCE: ISO 14025:2006, 3.2.]
3.6
programme operator
body or bodies that conduct a Type III environmental declaration (3.5) programme or footprint
communication programme
Note 1 to entry: A programme operator can be a company or a group of companies, industrial sector or trade
association, public authorities or agencies, or an independent scientific body or other organization.
Note 2 to entry: See Annex B for further information on the tasks for a programme operator.
2 © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
[SOURCE: ISO 14025:2006, 3.4, modified — The words “or footprint communication programme” have
been added to the definition and Note 2 to entry has been added.]
3.7
PCR committee
group of interested parties (3.9) tasked by the programme operator (3.6) with drafting and finalizing the
product category rules (3.1)
3.8
registration code
identifier of the product category rules (3.1)
3.9
interested party
person or organization that can affect, be affected by, or perceive itself to be affected by a decision or
activity
EXAMPLE Customers, communities, suppliers, regulators, non-governmental organizations, investors and
employees.
Note 1 to entry: To “perceive itself to be affected” means the perception has been made known to the organization.
[SOURCE: ISO 14001:2015, 3.1.6]
3.10
declared unit
quantity of a product for use as a reference unit in a Type III environmental declaration (3.5) or footprint
communication, based on one or more information modules (3.12)
Note 1 to entry: The declared unit is used where the function and the reference scenario for the whole life cycle
cannot be stated.
EXAMPLE 1 kg of primary steel; 1 m of crude oil.
[SOURCE: ISO 21930:—, modified — The definition has been broadened to cover all products, as well as
footprint communications.]
3.11
comparative assertion
environmental claim regarding the superiority or equivalence of one product versus a competing
product that performs the same function
[SOURCE: ISO 14040:2006, 3.6]
3.12
information module
compilation of data to be used as a basis for a Type III environmental declaration (3.5) or footprint
communication, covering a unit process or a combination of unit processes that are part of the life cycle
of a product
Note 1 to entry: See also Annex A.
[SOURCE: ISO 14025:2006, 3.13, modified — The words “or footprint communication” have been added
to the definition and Note 1 to entry has been added.]
ISO/TS 14027:2017(E)
4 Symbols and abbreviated terms
LCA Life Cycle Assessment
LCI Life Cycle Inventory
PCR Product Category Rules
5 Principles
5.1 LCA based environmental information
PCR follow the provisions of ISO 14044, and where relevant ISO 14025, ISO 14046 and ISO/TS 14067.
PCR are based on supporting LCA or footprint studies and on additional LCA-based information from
other sources referenced in the PCR.
NOTE Type III environmental declarations also include additional information that is not based on LCA, as
described in ISO 14025:2006, 7.2.3.
5.2 Involvement of interested parties
The process of developing PCR is transparent, includes participatory open consultation with a balanced
representation of interested parties and involves reasonable efforts to achieve a consensus throughout
the process. Organizing appropriate consultations ensures credibility and transparency.
5.3 Comparability
PCR are intended to increase, as far as possible, the comparability of Type III environmental declaration
and footprint communications for products in the same product category using the same PCR
NOTE For limitations of comparability, see ISO 14025.
6 PCR development
6.1 General
PCR shall follow the rules of the Type III environmental declaration or footprint communication
programme within which they are developed.
NOTE 1 For Type III environmental declarations, these rules are summarized in the general programme
instructions in accordance with ISO 14025:2006, 6.4.
The PCR shall be based on environmental information obtained from at least one of the following:
a) relevant LCA studies that fulfil the requirements of 6.5.1 and ISO 14044, and represent the full life
cycle of the product category covered by the PCR;
b) relevant LCA-based footprint studies.
EXAMPLE ISO 14046 for water footprints; ISO/TS 14067 for carbon footprint of products.
The PCR may also take into consideration:
— other LCA-based additional environmental information from documents referenced in the PCR;
— additional environmental information not based on LCA (see 6.6).
4 © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
LCA studies that have been critically reviewed in accordance with ISO 14044:2006, Clause 6, or
ISO/TS 14071 should be given precedence if the representativeness, completeness, and accuracy of the
information they contain is comparable.
In the case of PCR for products, the supporting LCA study or studies shall represent all life cycle stages
of one or more products within the product category covered by the PCR.
In the case of PCR for information modules, the life cycle stages considered in the supporting LCA study
or studies, alone or in combination, shall match the scope of the PCR.
NOTE 2 Further guidance on information modules is provided in Annex A.
An existing PCR document, registered by a programme operator, based on LCA in accordance with
ISO 14044 or other relevant LCA-based footprint studies and having undergone a PCR review according
to this document, may also be used for developing new PCR. If an existing PCR can be used or amended,
this course should be followed rather than creating a new PCR.
NOTE 3 The process of preparing PCR can be done in parallel with supporting LCA studies.
6.2 Consistent information
A goal of PCR is to enable different practitioners using the PCR to generate consistent results when
assessing products of the same product category. PCR shall provide requirements to generate Type III
environmental declarations and footprint communications that provide consistent information.
These requirements shall include data quality aspects based on ISO 14044:2006, 4.2.3.6.2.
6.3 Comparability
PCR shall include requirements for comparability within the product category, including requirements
related to data and modelling.
Comparability as described in this document is not sufficient to make a comparative claim (see
ISO 14021), or a comparative assertion (see ISO 14044). Performance tracking (see ISO/TS 14067 and
ISO 14026) does not require a PCR, but where a PCR is used for performance tracking, it shall follow all
the requirements of this standard, including the requirements for comparability.
NOTE 1 For requirements on comparability see ISO 14025:2006, 6.7.2.
NOTE 2 Programme operators can prefer, recommend or require the use of certain background data sources to
enhance the comparability of environmental declarations and footprint communications based on the same PCR.
6.4 PCR preparation
6.4.1 Formation of the PCR committee
A PCR committee shall be established for a selected product category. The task of the PCR committee is
to define the product category and develop the respective PCR.
The programme operator, or their delegate, shall:
a) notify representatives of the interested parties about the development of the PCR and the formation
of the PCR committee, so that interested parties can determine whether they wish to participate in
the PCR committee or contribute otherwise to the PCR development process;
b) establish the PCR committee;
c) ensure a balanced mix of interested party perspectives and competencies (see ISO 14025:2006, 5.5,
6.5 and 9.3). If an interested party is excluded, this shall be justified;
NOTE 1 Any interested party can choose to participate in, or abstain from the open consultation (see 6.4.3).
ISO/TS 14027:2017(E)
d) ensure that a PCR committee chair can demonstrate sufficient knowledge of and proficiency in LCA
and Type III environmental declarations according to ISO 14025 and footprint communications
based on ISO 14044, 14025, ISO 14046 and ISO/TS 14067;
NOTE 2 ISO/TS 14071 provides guidance that can be of assistance.
e) ensure that the PCR committee chair promotes collaboration between PCR committee members
and seeks contributions from them;
f) make publicly available the PCR committee’s decisions with regard to any submitted comments.
6.4.2 Tasks of the PCR committee
The PCR committee as a whole shall possess competence in LCA and the key technologies and processes
that contribute to the life cycle of those products that belong to the product category covered by the PCR.
The PCR committee shall:
a) draft the PCR, following and referencing the general programme instructions;
b) apply the process of PCR adaptation according to 6.4.2;
c) report its decisions to the review panel and the programme operator who will make the decisions
publicly available;
d) review and respond to comments from the PCR review panel (see 7.2) and the open consultation
process (see 6.4.4).
Documentation shall be made publicly available that:
— shows that a balance of all interested parties was invited;
— justifies why any interested parties are excluded;
— identifies those invited parties that chose not to participate.
Alternatively, PCR can be drafted by a group of interested parties, which request a programme
operator to organize the open consultation and the PCR review and to publish the PCR. This may result
in modifications to the PCR.
6.4.3 Adaptation of existing PCR
Figure 1 is an illustrative example of a stepwise procedure for the adaptation of a PCR.
6 © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
Figure 1 — Flow chart to assist decisions within the PCR committee before drafting PCR
Before developing new PCR, the PCR committee shall look for existing PCR for the intended product
category, or a related product category.
Existing PCR may be adapted. Any adaptation of an existing PCR shall:
a) fulfil the requirements of applicable standards including this document and ISO 14025;
b) fulfil general programme instructions of the programme operator;
c) integrate additional requirements and guidelines which increase the PCR relevance in order to
improve representativeness.
NOTE Examples of additional requirements and guidelines include expanding the scope of the PCR, adding a
new impact category to be calculated, modifying secondary data sources to adapt them to the local situation, or
adding new requirements for additional environmental information.
The application and/or adaptation of existing PCR shall be the preferred option.
When PCR are adapted, the programme operator of the adapted PCR should inform the programme
operator who developed the original PCR about the changes.
ISO/TS 14027:2017(E)
If existing PCR are not used, this shall be justified. PCR for sub-categories of products (see 6.5.5) may
depend on more general guidance documents or be an element of an overarching PCR covering an
industrial sector. In these cases, differences between the PCR under development and the PCR on which
they are based should be explained and the explanation should be made publicly available.
If PCR for information modules related to products within the product category under consideration
are available and relevant, e.g. product components, life cycle stages or energy flows, they should be
integrated into the PCR under development with adaptation, if necessary. The scopes of the modules
used to generate a Type III environmental declaration or footprint communication shall be consistent.
When PCR are finalized, they shall be published and made publicly available by the programme operator
(see Clause 8).
6.4.4 Open consultation
A transparent procedure for open consultation shall be carried out as part of the preparation of the PCR
as defined in the general programme instructions. The programme operator shall be responsible for
ensuring that the consultation takes place appropriately (see 7.3 and ISO 14025:2006, 5.5).
As part of the consultation procedure, the draft PCR shall be submitted to representatives of the
interested parties for feedback. Any changes (e.g. geographical adaptations) to existing PCR shall also
be submitted to the open consultation. The PCR committee shall endeavour to resolve conflicting
responses from the open consultation.
When PCR significantly impact or involve countries outside of the location of the PCR development,
efforts shall be made to involve interested parties from these other locations. Special efforts shall
be made and documented when this involves developing countries, as these countries may not have
prior involvement or interest in PCR development. Language is not a justification for failure to involve
interested parties in these countries.
6.5 Content of the PCR
6.5.1 Product category
The product category to which the PCR apply shall be defined and described in the PCR.
The description of the product category and the structure of the PCR shall be in accordance with the
general programme instructions of the programme operator.
6.5.2 Functional unit or declared unit
The functional unit definition shall follow the requirements of ISO 14044:2006, 4.2.3.2. It shall be based
on the intended function or service of the product and defined as the quantified performance of a product
system in terms of its unit, magnitude, and if relevant, duration, and level of quality. Only products that
perform equivalent functions belong in the same product category (ISO 14025:2006, 3.12).
NOTE Different products within the same product category can have different lifetimes.
Alternatively, PCR may be based on a declared unit, which should be based on a physical unit and
magnitude that is of relevance in the marketplace (e.g. per x unit(s) of mass, per x unit(s) of area, per SKU.).
6.5.3 Requirements for conducting the underlying LCA or footprint studies
The PCR shall include all applicable requirements for conducting the LCA or footprint study underlying
the Type III environmental declaration or footprint communication, according to ISO 14044, ISO 14046
and ISO/TS 14067, including but not limited to:
a) the functional or declared unit (see 6.5.2);
8 © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
b) the system boundary: the definition of the system boundary shall follow the requirements of
ISO 14044:2006, 4.2.3.3;
c) reference to any specific data or calculation rules to be used in the calculation;
d) allocation rules: the PCR shall define the allocation rules in accordance with ISO 14044:2006, 4.3.4;
e) product lifetime: the PCR should be based on a specific lifetime for products in the sector and if this
is not possible, on a generic lifetime; the lifetime shall be defined with a focus on providing fair and
common assessment rules for a specific group of products combined in a common product category
with respect to the system boundary, data quality, assumptions and calculation rules.
6.5.4 Predetermined parameters
The PCR shall comprise predetermined parameters for reporting, which shall be established according
to ISO 14025, ISO 14040 and ISO 14044. For footprint studies, only predetermined parameters related
to the relevant area of concern shall be included.
NOTE Predetermined parameters are the parameters on which environmental information about a product
is to be supplied as identified in the PCR.
The following parameters may be considered as predetermined parameters:
a) one or more impact category indicator results;
b) a set of inventory results that are elementary flows (e.g. iron ore, CO );
c) a set of data that do not represent elementary flows (e.g. waste).
Information and instructions shall only be related to environmental issues.
6.5.5 Core rules and PCR
If one or more core rules are being used as the basis for the development of the PCR, the PCR shall:
a) fulfil all the requirements of the core rules;
b) define its hierarchical position in relation to other PCR that have been developed on the basis of the
same core rules within the same programme.
Figure 2 shows a graphical representation of a hierarchical structure of PCR published on the basis of
the same core rules. The hierarchical structure should align with the classification system adopted by
the programme operator (see 8.1), but may include more detail where necessary.
The hierarchical position of PCR within this structure shall indicate conformance to all superordinate
documents in the hierarchy.
PCR should be consistent with other PCR on the same hierarchical level.
In general, to avoid a proliferation of PCR, they should be developed in a way that eliminates the need
for subordinate PCR to be developed.
NOTE 1 For example, PCR for flooring textiles made from wool need to include the same rules for addressing
specific environmental impacts (e.g. biogenic carbon) as PCR for flooring panels made from solid timber.
NOTE 2 Product categories located on any hierarchical level can be considered “sub-categories” of the
superordinate product category, even if they do not use the same functional unit.
ISO/TS 14027:2017(E)
Figure 2 — Schematic relationship of core rules and PCR
6.5.6 Conditions to support comparability
The PCR shall specify or reference rules for comparability (see 6.3) based on the relevant requirements
of ISO 14044, as well as other relevant references.
NOTE 1 Other references can include ISO 14025, ISO 21930 or the relevant sections of the general programme
instructions.
NOTE 2 Comparability of different Type III environmental declarations are deemed achieved when the
requirements described in ISO 14025:2006, 6.7.2, are met.
NOTE 3 Type III environmental declaration and footprint communications based on the same PCR are intended
to support comparison between products within a specific product category. While PCR provide transparency
and improved comparability with respect to the goal and scope of an LCA, e.g. specific boundary conditions,
assumptions and calculation rules following the same PCR is not always sufficient to ensure comparability.
NOTE 4 Type III environmental declaration or footprint communications based on different PCR from different
programme operators are not necessarily comparable.
6.6 Additional environmental information
The PCR shall state the requirements for additional environmental information. Additional
environmental information shall be based on information that is substantiated and verifiable, in
accordance with the requirements of ISO 14020, ISO 14021:2016, Clause 5, and ISO 14025:2006, 7.2.4.
Additional environmental information required by the PCR shall be specific, accurate, not misleading
and relevant to the particular product category. This additional information may include relevant
regional issues. Quantitative environmental information is preferred to qualitative environmental
information whenever available.
NOTE 1 Additional information is environmental information which is relevant to the product category but
not covered by the predetermined parameters. See also ISO 14025:2006, 7.2.3.
NOTE 2 Significant quantitative and qualitative environmental aspects not covered by LCA can include
measures still under development and measures with high uncertainty.
When the PCR require the reporting of environmental aspects that are not adequately captured by
the predetermined parameters derived from LCA, LCI or information modules, the PCR shall include
requirements and guidance with regard to this additional environmental information. Where relevant,
10 © ISO 2017 – All rights reserved

ISO/TS 14027:2017(E)
the additional environmental information may include those items described in ISO 14025:2006, 7.2.3
and 7.2.4, and can include:
a) requirements for provision of additional environmental information, including any methodological
requirements (e.g. specifications for hazard and risk assessment on human health and the
environment);
b) materials and substances to be declared (e.g. information about product content, including
specification of materials and substances that can adversely affect human health and/or the
environment, in all stages of the life cycle);
c) instructions for producing or obtaining the data on which the additional environmental information
is based;
d) data on product performance, if environmentally significant and quantified, e.g. when the product
use brings an environmental benefit such as energy savings resulting from the installation of
insulation material.
Other additional environmental information required by the PCR may include additional information
derived from LCA, LCI or information modules, provided that it is not presented as an absolute load per
functional unit or declared unit.
EXAMPLE If toxicity is not required to be reported as a predetermined parameter of this impact category,
additional environmental information on toxicity can contain a breakdown of the most relevant contributors
to toxicity aspects. Disclosing only the absolute value as an indicator result for this impact category can lead to
misinterpretation.
7 PCR review
7.1 General
As part of the PCR development, a PCR review shall be undertaken by a PCR review panel in accordance
with ISO 14025.
The PCR review aims to safeguard and confirm the validity of the PCR. It may also improve the PCR
further, especially the assumptions or other modelling choices necessary for the calculations. The PCR
review shall be in accordance with ISO 14025 and this document. It supports comparability within a
defined product category.
The PCR review process shall ensure that:
a) the PCR are in accordance with this document;
b) the methods required by the PCR are scientifically and technically valid;
c) the data r
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