E50.05 - Environmental Risk Management

SIGNIFICANCE AND USE
4.1 Use—this guide is intended for use on a voluntary basis for evaluating environmental liabilities, often with Guide E2137 for estimation and Guide E2173 for disclosure. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining if an environmental risk or liability exists,  
4.1.2 Determining if similar environmental risks (for example, permits, plant or process expansion) are being recognized at similar points in their lifecycle,  
4.1.3 Determining if several similar environmental risks and liabilities are being managed to similar outcomes,  
4.1.4 Determining liability values,  
4.1.5 Due diligence analysis for proposed mergers, acquisitions, or spinoffs,  
4.1.6 Documenting key decisions on environmental liability provisions, reserves, budgets and cash flow forecasts.  
4.1.7 Identifying and analyzing liabilities associated with the following:
4.1.7.1 certain remedial alternatives,
4.1.7.2 future land uses, property transfer and redevelopment decisions,
4.1.7.3 land use alternatives for former landfills and chemically impacted sites,
4.1.7.4 Meeting regulatory requirements,  
4.1.8 Designing and implementing project and program controls,  
4.1.9 Defending against third-party lawsuits,  
4.1.10 Calculating insurance premiums,  
4.1.11 Making and settling insurance claims,  
4.1.12 Making purchase accounting adjustments,  
4.1.13 Preparing an audit defense, and  
4.1.14 Completing financial and investment analysis.  
4.2 Principles—the following principles are an integral part of this guide and should be used to resolve ambiguity or dispute regarding the recognition and derecognition of environmental liabilities. These principles are drawn from several sources, including historical and current accounting principles, court decisions, academic studies, as well as good commercial and customary practice.  
4.2.1 Current awareness of an entity’s accounting framework and applicable generally accepted accountin...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for recognition and derecognition of environmental liabilities. This guide is consistent with Generally Accepted Accounting Principles (GAAP). Recognition of environmental liabilities is essential to determining the current book value of an entity. An entity may have future spending to extinguish risk and liabilities triggered in the past. Serious consequences, ranging from failed audits and poor capital stewardship to financial fraud and bankruptcy, exist for entities omitting material information from financial statements.  
1.2 Objective—This guide enables users to reliably determine if a given type of environmental liability exists and subsequently has been settled, consistent with the accounting definitions in place.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
5.1 This standard guide is designed to help the owners and regulators of a specific environmental problem to identify and integrate affected stakeholders and establish a process to identify and work through all the key questions and answers essential to a mutually acceptable decision. This standard guide presents a “framework” that is intended to help ensure that all the CBED process components (that is, human health, ecological condition, socio-cultural values and economic well-being) are considered, but is designed to allow the user to interpret which components of the process are applicable and how these components are defined for the specific environmental problem being addressed. It also provides general guidance to help with selecting approaches and methods for specific analyses of each of the major CBED components (that is, human health, ecological condition, socio-cultural values, and economic well-being). The CBED process can be easily coupled with other relevant standards (for example Guides E1739, E1984, E2205, and E2876) and environmental compliance guidance and requirements, for example, Quality of Stakeholder-Based Decisions and Understanding Risk, 40 CRF 1501, 10 CFR 20, and Marine Mammals Protection Act of 1972.  
5.2 The CBED process is appropriate in two contexts: (1) when a specific project is proposed; and (2) when there are or may be public concerns about specific health, environmental, cultural, social or economic issues. CERCLA § 128(a) grantees will find the CBED process useful for community engagement activities such as the analysis of brownfields cleanup alternatives.  
5.3 Involving affected stakeholders actively in the decision-making process reorients that process from one dominated by regulators and owners to one that includes those who live with the consequences of the decision. This not only increases the successful implementation of decisions, but also can promote greater trust in government, industry and other institutions (See Se...
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1.1 This guide presents a framework for a stakeholder-focused Consensus-based Environmental Decision-making (CBED) process, which is a stakeholder-empowered, process to prioritize and select actions to be initiated with the goal of optimizing many types of environmental decisions that may affect a community or communities.  
1.2 This guide is intended to describe a highly flexible CBED process, and therefore does not recommend a specific course of action for this activity.  
1.3 This guide is intended to assist in implementing a CBED process, which allows assessing the full impact of any project- or issue-related decisions related to human health, ecological, socio-cultural or economic impacts.2  
1.3.1 States and Tribes applying for CERCLA §128(a) Brownfields grants may find this guide useful when developing and implementing their meaningful public participation and community engagement programs.  
1.4 This guide is not intended to replace existing environmental decision-making or public participation processes. It may be used with other processes or standards that address stakeholder involvement in environmental decision-making.  
1.5 Limitations—This standard does not address the specific methods for generating or evaluating technical data related to assessing a particular environmental issues. The user should seek other sources on methods to gather information for completion of models or other analyses that may be used during a CBED process. This standard may not fully address the rights of owners of real property or the potential impact (positive or negative) on the value of real property of a decision made using this process.  
1.6 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technica...

SIGNIFICANCE AND USE
4.1 Lead can enter drinking water when service lines or plumbing fixtures that contain lead corrode, especially where the water has high acidity or low mineral content. According to the EPA, lead typically enters school drinking water as a result of interaction with lead-containing plumbing materials and fixtures within the building (EPA 2019 EPA 2018, (5)). Although lead pipes and lead solder were not commonly used after 1986, water fountains and other fixtures were allowed to have up to 8 percent lead until 2014 (GAO, 2018 (2)). Consequently, both older and newer school buildings can have lead in drinking water at concentrations that exceed the NPDWR.  
4.2 Following the reports in 2015 of elevated lead levels in the water in Flint, Michigan, Congress passed the Water Infrastructure Improvements for the Nation Act in 2016 (Public Law 114-322), which, among other things, amended the SDWA, to establish a grant program for states to assist school districts in voluntary testing for lead contamination in drinking water at schools. As a condition of receiving funds, school districts are required to test for lead using standards that are at least as stringent as those in federal guidance for schools.  
4.3 California’s State Water Resources Control Board’s Division of Drinking Water initiated an aggressive program of sampling and public water systems supplying water to schools in 2018. California Assembly Bill 746 published on October 12, 2017, effective January 1, 2018, requires community water systems to test lead levels, by July 1, 2019, in drinking water at all California public, K-12 school sites that were constructed before January 1, 2010.  
4.4 Lobo (2021) (6) reports that two factors predominantly control lead leaching into the drinking water: (1) the presence or absence of lead-bearing plumbing materials, and (2) water quality that promotes the formation of soluble or insoluble lead corrosion products. This guide provides a method of using publicly-available...
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1.1 As the General Accountability Office (GAO) reported in 2018 (2), the discovery of toxic levels of lead in drinking water in Flint, Michigan in 2015 renewed awareness about the risks that lead poses to public health. Exposure to lead can result in elevated blood lead levels and negative health effects. Children are at particular risk, because their growing bodies absorb more lead than adults, so protecting them from lead is important to lifelong good health. According to the Centers for Disease Control and Prevention (CDC), elevated blood lead levels have been linked to anemia, kidney and brain damage, learning disabilities, and decreased growth. As a result of widespread human use, lead is prevalent in the environment; for example, it can be found in paint (lead in paint was banned in the United States in 1978)4 and soil, and can leach into drinking water from lead-containing plumbing materials, such as faucets and drinking fountains.  
1.2 Lead in school drinking water is a concern because it is a daily source of water for over 50 million children enrolled in public schools. The pattern of school schedules—including time off over weekends, holidays, and extended breaks—can contribute to standing water in the school’s plumbing system. If there is lead in the plumbing system, the potential for it to leach into water can increase the longer the water remains in contact with the plumbing. Estimating the risk of lead contamination of schools' drinking water at the State level is a complex and important challenge. Variable water quality among water systems and changes in water chemistry during distribution affect lead dissolution rates from pipes and fittings. In addition, the locations of lead-bearing plumbing materials are uncertain. EPA, 2002 (3), Triantafyllidou and Edwards, 2012 (4).  
1.3 The US EPA is responsible for enforcement of the Safe Drinking Water Act (SDWA) on Tribal land; there is no delegation of this ...

SIGNIFICANCE AND USE
5.1 Stakeholder engagement, in the climate vulnerability context, most often refers to the meaningful involvement of affected parties in planning or decision-making efforts in order to integrate their knowledge and values with a particular project’s more specialized knowledge and purpose. In turn, stakeholders are often broadly defined as those people who are affected by or can affect a decision and range from the “average” citizen to groups of highly interested or invested decision-makers.  
5.2 It is important that stakeholders understand the role they are invited to play in a public engagement program. This will help provide clarity to the process and help avoid misunderstandings. Stakeholder roles may naturally evolve over the period that they are engaged in a public process, and as transition occurs, it is wise to redefine these roles. When an advisory committee or partnership between public agencies is established, it is helpful to develop a charter or other memo of understanding that describes the roles and responsibilities of all involved.  
5.3 EPA’s Public Involvement Spectrum (2015)(6) can provide useful tools. Fig. 2 illustrates a spectrum of public involvement options that may be appropriate.
FIG. 2 EPA Public Involvement Spectrum.
Source: U.S. EPA’s Public Involvement Spectrum
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1.1 This guide provides a series of steps to develop and execute an effective stakeholder engagement process for a broad spectrum of environmental projects including, but not limited to, site remediation and brownfields development, as well as local and regional climate resiliency and climate vulnerability initiatives. This guide does not apply to broad programmatic initiatives.  
1.2 Effective stakeholder engagement in site remediation, brownfields redevelopment, habitat restoration, climate resiliency, climate vulnerability, and flood prevention and control projects requires a process that is based on mutual education, effective communication about the project and its impacts, identification of the interests that will be affected, and open discussion about how to address those interests to the extent that is possible. The General Accountability Office suggests that core principles and strategic approaches enhance stakeholder participation (GAO 2006)(1)2. The National Oceanic and Atmospheric Administration (NOAA) reported that stakeholders developed more robust mitigation measures that addressed multiple hazards when they integrated climate variability into vulnerability and risk assessments associated with flooding and other natural disasters in the East Bay area of California’s San Francisco Bay. (NOAA, 2021)(2).  
1.3 An effective stakeholder engagement process (see Fig. 1) can create benefits for large projects, including:3
FIG. 1 Stakeholder Engagement Process  
Source: Eurofleets https://www.eurofleets.eu/stakeholders/  
1.3.1 Improved, sustainable outcomes, because the final project plan builds on local capacity and knowledge and considers local and regional issues that may require resolution in order to move forward.  
1.3.2 Shared understanding of perspectives, issues, challenges, alternatives, and how these influence the desired or necessary outcomes  
1.3.3 Credibility of and predictability for the project plan that comes from transparency  
1.3.4 Stakeholder support for the planning process through shared data, ideas, funding, and political support  
1.3.5 Strengthened relationships among affected parties for moving forward on the project.  
1.3.6 Satisfying any legally-required public notice and participation requirements.  
1.3.6.1 Stakeholder engagement should not be confused with the public participation requirements of the National Environmental Policy Act codified in 40 CFR §6.203. because NEPA potentially does not involve stakeholders until later in the project development process. In addition, NEPA's public participation process is not as flexible as that descr...

SIGNIFICANCE AND USE
4.1 Use—The standard is intended for use on a voluntary basis by an estimator of costs and liabilities for environmental matters. The user may elect to apply this standard for any or all uses outlined in the Purpose. Application of this standard for one use does not compel application of the standard for all or any other use.  
4.2 Principles—The following principles are an integral part of this standard and should be used to resolve ambiguity or dispute regarding the interpretation of estimated costs and liabilities for environmental matters.  
4.2.1 Framing the Estimate—It is important to understand and document/disclose the framework in which the estimate is being made, including identification of the requestor, estimator and relevant qualifications, purpose of the estimate, audience/user of the estimate, limitations, assumptions, and a description of what constitutes a reliable estimate.  
4.2.2 Caution When Repurposing Estimates—The estimator should exercise care when repurposing an estimate generated for one objective and audience. For example, an estimator may use the expected value approach on a given cost and liability, and find that the “financial assurance estimate” uses unique financial assumptions (inflation, discount rate, time horizon) specified by a state regulator, while a “project controls” or “reserve” forecast – for the very same cost and liability -- will use differing financial factors.  
4.2.3 Uncertainty Not Eliminated—Even though an estimate of costs and liabilities for environmental matters is prepared in accordance with this standard, uncertainty remains with regard to, among other things, the resolution of contractual, technological, regulatory, legislative, and judicial issues, which could affect the costs and liabilities. However, inherent uncertainty in estimates should not prevent an estimate from being made.  
4.2.4 Periodic Review of Assumptions and Estimates—Assumptions underlying estimates should be reviewed, documented and p...
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1.1 Purpose—The purpose of this document is to provide a standard guide for good commercial and customary practice in estimating costs and liabilities for environmental matters.2 Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making and portfolio optimization, due diligence and communications involving acquisitions and divestitures, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction and project control, analysis of remedial alternatives, budgeting, strategic planning, audit defense, financing, and investment analysis by shareholders. The use of estimated costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards. This standard does not address the establishment of reserves or disclosure requirements.  
1.2 Objectives—The objective of this standard is to provide guidance on approaches for estimating costs and liabilities for environmental matters.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
4.1 Significance—This guide provides additional guidance to preparers of environmental disclosures; these materials are needed to address changing audience needs, the increased regulatory and accounting complexity around environmental matters, and the emergence of a variety of long-term trends and factors, including but not limited to:  
4.1.1 Number and scope of domestic, and foreign environmental laws and their implementing regulations;  
4.1.2 Number and scope of treaties, as well as the implementing laws and regulations; parties in these treaties include multilateral organizations and indigenous peoples;  
4.1.3 Judicial decisions clarifying the impact of laws, regulations, and treaties;  
4.1.4 Costs of compliance with environmental regulations;  
4.1.5 Number of known chemical compounds (see Chemical Abstracts Service REGISTRYSM, which contains over 193 million unique organic and inorganic substances);  
4.1.6 Cost and accuracy of soil, sediment, air, soil vapor, surface water and groundwater testing equipment and procedures;  
4.1.7 Knowledge about benefits and effects of chemical compounds on human health, ecological receptors, and the environment;  
4.1.8 Number and efficacy of remedial technologies;  
4.1.9 Experience with assessing and remediating environmental conditions;  
4.1.10 Assumptions regarding impacts of environmental conditions, through modeling and other forecasting tools;  
4.1.11 Number of environmental, social and governance (ESG) metrics and their pace of adoption;  
4.1.12 Frequency and financial impact of counterparty failure; and  
4.1.13 Development of comparable accounting standards by other authorities; and  
4.1.14 Investor interest in the impact of these trends and factors on their investments.  
4.2 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides financial and qualitative disclosure regarding environmental liabilities. Disclosure is integrated with preceding elements of f...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with national and multinational issuers of accounting standards and practices, including International Accounting Standards Board (IASB).  
1.2 Objectives—The objectives of this guide are to:  
1.2.1 Identify the common terminology used in environmental disclosures,  
1.2.2 Explain the need for environmental disclosures,  
1.2.3 Define the conditions warranting disclosure, and  
1.2.4 Illustrate the report formats and content typically used in environmental disclosures.  
1.3 History of development of this guide—In 1993-1994, a group of insurance companies approached ASTM to request a best practice environmental cost estimation and disclosure standard, as they were experiencing high environmental remediation and asbestos claims from policyholders that were reporting no material liabilities in their annual reports. At the same time, asbestos and environmental liabilities were triggering bankruptcy more frequently, again with little prior disclosure by companies other than boilerplate legal language that costs were too uncertain or not estimable, or that such costs would not be material. Research by the ASTM standard working committee at the time found such shortcomings as (a) rarely attempting to identify a full portfo...

SIGNIFICANCE AND USE
4.1 This guide addresses issues related solely to strategies and the development of a plan to address wildfire-related physical and chemical changes to water resources in Source Water Protection Areas. This guide does not include specific advice on risk assessment. Mitigation strategies and planning may consist of a wide variety of actions by individuals, communities, or organizations to prepare for the impacts of wildfires on water quality and quantity in Source Water Protection Areas (see Guide E3136).  
4.2 Source water protection activities not only help the utility identify risk, but they are also necessary to educate regulatory agencies, permitting authorities, and the community about the impacts that their actions can have on source water quality or quantity of the drinking water.  
4.3 Example Users:  
4.3.1 Federal, tribal, state, or municipal facility staff and regulators, including departments of health, water, sewer, and fire;  
4.3.2 Financial and insurance institutions;  
4.3.3 Federal, tribal, state, or local land managers;  
4.3.4 Public works staff, including water systems, groundwater supplies, surface water supplies, stormwater systems, wastewater systems, publicly owned treatment works, and agriculture water management agencies;  
4.3.5 Consultants, auditors, state, municipal and private inspectors, and compliance assistance personnel;  
4.3.6 Educational facilities such as experimental forests and nature preserves;  
4.3.7 Non-regulatory government agencies, such as the military;  
4.3.8 Wildlife management entities including government, tribal, and non-governmental organizations (NGOs);  
4.3.9 Cities, towns, and counties, especially in developing climate vulnerability strategies and plans;  
4.3.10 Commercial and residential real estate property developers, including redevelopers;  
4.3.11 Non-profits, community groups, and land owners.  
4.4 Coordination and cooperation must fit into the process for improving community prepared...
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1.1 Overview—Wildfires pose a significant risk to water utilities as they can cause contaminants of concern to be released into surface water and groundwater supplies (1).2 This can endanger human health if systems were not designed to manage these contaminant loads.  
1.2 Purpose—Mitigation measures of wildfire effects on sediment loads, trace minerals, and contaminants of concern on runoff in a Source Water Protection Area (2) is an expanding area of study that does not have a full set of regulations at the federal or state level. This guide provides public-sector and private-sector land managers and water utility operators details on how to assess the potential impacts of wildfires on watersheds and measures that can be employed to minimize or abate those impacts prior to a wildfire occurring or after it occurs.  
1.2.1 This guide supplements existing watershed and Source Water Protection Area guidance.  
1.2.2 This guide will recommend fuel management prior to a wildfire, suppression strategies during a wildfire, and mitigation opportunities for both forests and water treatment systems after the wildfire. It will also support collaboration between involved stakeholders (see Fig. 1 below).
FIG. 1 Place-based characteristics for consideration when assessing threats to water supplies and treatment due to a wildfire (adapted from (3)).  
1.2.3 The purpose of this guide is to provide a series of options that water utilities, landowners, and land managers can implement to limit the chance of a wildfire, specifically in a drinking water watershed, and mitigation opportunities to protect drinking water after a wildfire occurs. This guide encourages consistent management of forests to limit wildfire risks to water resources. The guide presents practices and recommendations based on the best available science to provide institutional and engineering actions to reduce the likelihood of a wildfire and the potentially disas...

SIGNIFICANCE AND USE
4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
4.1.1 Small businesses or enterprises;  
4.1.2 Service industries;  
4.1.3 Federal, state or local facilities and regulators, including departments of health and fire departments;  
4.1.4 Financial and insurance institutions;  
4.1.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.1.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.1.7 Educational facilities;  
4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
4.1.10 Specific industrial sectors such as dry cleaners, printers, photo processors, laboratories, health care, and vehicle fueling, maintenance and delivery.  
4.2 This guide is intended as a first step in crafting simplified management goals for assessing compliance with a wide variety of multimedia environmental performance standards. The framework describes a process by which the user may categorize current waste management, air quality, water, and release prevention practices in order to manage the risks associated with noncompliance. The technique classifies common environmental performance standards into tiers based on relative risks to human health, the environment and business operations. The tier classifications found in this guide reflect the general requirements of State, Federal and local compliance and enforcement programs. These authorities generally classify groups of similar environmental performance standards according to the significance of any noncompliance within each group of standards.
Note 1: Users in the United States are encouraged to review the EPA’s Audit Policy Program: Frequently Asked...
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1.1 Overview—This guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.  
1.2 Differences Among Standards—This guide focuses on compliance with environmental performance standards in the United States. As such it includes a unique, risk-based method to analyze specific groups of legal requirements, as well as risk reduction techniques, sometimes called “pollution prevention.”  
1.2.1 Use of this guide provides a system to evaluate the relative priority of compliance and pollution preven...

SIGNIFICANCE AND USE
4.1 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The degree and type of disclosure depends on the scope and objective of the financial statements. This guide is intended to apply to U.S. and international operations at the discretion of the reporting entity.8 The user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide. The user should also maintain an awareness of international regulations that may be relevant to disclosures, such as those of the International Accounting Standards Board and International Financial Reporting Standards.  
4.2 Principle:  
4.2.1 The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of financial disclosures regarding financial impacts attributed to climate change.  
4.2.1.1 Uncertainty Not Eliminated—Although a reporting entity, as of the time when its financial statements are prepared, may have evaluated the existence and extent of financial impacts attributed to climate change, there remains uncertainty with regard to the final resolution of scientific, technological, regulatory, legislative, and judicial matters, which could affect its financial impacts attributed to climate change. Where, as defined by the reporting entity, such uncertainties cannot be eliminated, the reporting entity shall provide its justification. In addition, the reporting entity shall provide estimates of the risks involved regarding uncertainties. Typically, this is accomplished through the development of reasonable scenarios or ranges to recognize and address uncertainties. While one or more climate change uncertainties may be unforeseeable for any reporting period, once recognized, subsequent reports will...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.  
1.2 Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).  
4.4.1 Not Interchangeable—Although related to IS...
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1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

SIGNIFICANCE AND USE
6.1 Preparedness includes awareness and education for all community members that might be impacted by a hazardous materials accident, and creating expectations for the actions of all community members should an accident occur.  
6.1.1 The point of preparedness is to minimize the impact of a chemical accident through the actions of all community members, rather than the actions of only facility and response agencies. These actions, when coupled with accident prevention and consequence reduction strategies, reduce the potential for hazardous materials accidents and minimize the consequences of those that do occur.  
6.2 There is great potential benefit to facilities, communities, LEPCs and emergency responders in developing a common understanding of the chemical hazards and accident preparedness capabilities present in their communities. The common understanding can significantly minimize he consequences of hazardous chemical accidents (See NPFA 1600).  
6.3 Coordination and cooperation must fit into the process for improving community preparedness.  
6.3.1 Preparedness is based first on the community developing a broad awareness and understanding of the risks that are present, locally. Next comes a community-wide evaluation of which community members are most vulnerable to risks, the mechanisms or pathways of risks, and the existing capabilities to address those risks should an accident occur. The capabilities being evaluated include more than the ability of the first responders to take actions. It includes the capabilities of all community members to take appropriate actions.  
6.3.2 Since all communities have capability gaps when evaluated against the risks present in the community, the subsequent step is strategic planning to fill those capability gaps with prioritization for these efforts developed by the community members. Again, improved preparedness is the goal, not simply focusing on response capacity.  
6.3.3 Filling capability gaps requires the use o...
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1.1 This guide covers new and anticipated state and federal regulatory programs that create an obligation to “coordinate and cooperate” on emergency preparedness planning between regulated facilities, local emergency planning committees (“LEPCs”) and emergency responders. The goal of this increased coordination and cooperation is to develop better community preparedness for potential accidents involving hazardous chemicals and hazardous waste. Currently, existing regulations do not adequately describe the expectations for the “coordinate and cooperate” process, that apply to each party working on emergency preparedness. This guide is intended to assist facilities, LEPCs, emergency responders, and other stakeholders in performing the coordinate and cooperate function at a community preparedness level.  
1.1.1 As the outcome of the “coordinate and cooperate” process is community driven, it would be extremely difficult to create these expectations in regulation. Without further guidance or standards, these obligations could easily be misconstrued or ignored. The absence of standards for “coordination and cooperation” potentially subjects facilities to enforcement for noncompliance and, more concerning, fails to inform LEPCs, emergency responders and community members generally so they can identify opportunities for better preparedness in their communities.  
1.1.2 Preparedness Planning versus Response—Emergency response activities are a specialized field involving programs of training, hazard awareness and specific types of equipment. Coordination and cooperation on emergency preparedness planning is not about emergency response. Instead, it is a whole-of-community process of awareness and education. The broad objective is that all community members ultimately understand the actions they should take to protect themselves, their families and property. All community members are stakeholders in the preparedness planning proc...

SIGNIFICANCE AND USE
4.1 Use—This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining an entity’s document retention policies;  
4.1.2 Designing and implementing a system for cataloging the documents stored under this guide;  
4.1.3 Documenting whether a property is subject to regulatory action;  
4.1.4 Supporting evaluation of whether similar environmental risks (for example, permits, plant, or process expansion) are being recognized at similar points in their lifecycle per Guide E3123;  
4.1.5 Supporting evaluation of whether similar environmental risks and liabilities are being managed to similar outcomes per Guide E3123;  
4.1.6 Supporting the determination of liability values per Guide E2137;  
4.1.7 Supporting due diligence analysis for proposed mergers, acquisitions, or spinoffs;  
4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123);  
4.1.9 Providing documentation to support the identification and analysis of liabilities associated with:  
4.1.9.1 Certain remedial alternatives;
4.1.9.2 Future land uses, property transfer, and redevelopment decisions;
4.1.9.3 Land use alternatives for former landfills and chemically impacted sites; and
4.1.9.4 Meeting regulatory requirements;  
4.1.10 Designing and implementing project and program controls;  
4.1.11 Defending against third-party lawsuits;  
4.1.12 Calculating insurance premiums;  
4.1.13 Making and settling insurance claims;  
4.1.14 Making purchase accounting adjustments;  
4.1.15 Preparing an audit defense; and  
4.1.16 Completing financial and investment analysis.  
4.2 Needs Regarding Document Formats—Preserve data across time, eliminate duplicate file collection, and maintain data and files in contem...
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1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge.  
1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities.  
1.3 Units—The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
4.1 The use of this guide would be directed toward prudent business decision making, communications regarding GHGs emissions/control/reduction conditions, insurance, high-level analysis of potential reductions and/or remedies, budgeting, strategic planning for an entity’s management of GHGs produced in relationship to its business.  
4.2 Example Users:  
4.2.1 Small businesses or enterprises;  
4.2.2 Service industries;  
4.2.3 Federal, state or municipal facilities and regulators, including departments of health and fire departments;  
4.2.4 Financial and insurance institutions;  
4.2.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.2.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.2.7 Educational facilities;  
4.2.8 Property, buildings and grounds management, including landscaping;  
4.2.9 Non-regulatory government agencies, such as the military.  
4.3 This guide is a first step in crafting simplified management goals for assessing, managing and reducing GHGs. The framework describes a process by which the user may categorize current carbon footprints and a priority approach to manage those risks. The technique classifies common responses for both mitigation and adaptation. The guide groups responses and examples into tiers based on the relative speed in responding to GHG emissions. The tier classifications found in this guide reflect the general structures of state, federal, and local response programs. These authorities generally classify groups of similar responses according to the timely availability and cost effectiveness of GHG responses.  
4.3.1 This guide presents basic principles and strategies in the U.S. for conducting baseline assessment and reasonable mitigation/adaptation strategic options on a corporate, or small business voluntary basis. The following principals apply to this priority system:  
4.3.2 Ability to set specific GHG goals for activitie...
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1.1 Overview—This guide presents a generalized systematic approach to voluntary assessment and management of the causes and impacts of GHGs. It includes actions, both institutional (legal) and engineering (physical) controls for GHG reductions, impacts, and adaptations. Options for a tiered analysis provide a priority ranking system, to address the “worst first” challenges of a facility, addressing practicality and cost-benefit.  
1.2 Purpose—The purpose of this guide is to provide a series of options consistent with basic principles and practices for GHG-related action. This guide encourages consistent and comprehensive assessment and management of GHG outcomes from facility and business operations.  
1.2.1 The guide also provides some high-level options for the monitoring, tracking and performance to evaluate the effectiveness of the commercial entity’s strategy to ensure that a reasonable approach is taken.  
1.2.2 This standard ties into the ASTM Committee E50 standards series related to environmental risk assessment and management.  
1.3 Objectives—The objectives of this guide are to determine the conditions of the facility and or/property with regard to the status of GHGs and actions to be taken to manage and reduce or offset those emissions.  
1.3.1 The guide provides a three-tiered decision strategy that focuses on business risk, cost-effective solutions in response to greenhouse gases, and related issues such as the need for energy independence.  
1.4 Limitations of this Guide—Given the variability of the different types of facilities that may wish to use this guide, and the existence of state and local regulations, it is not possible to address all the relevant standards that might apply to a particular facility. This guide uses generalized language and examples to guide the user. If it is not clear to the user how to apply standards to their specific circumstances, it is recommended that users seek assi...

SIGNIFICANCE AND USE
4.1 Use—this guide is intended for use on a voluntary basis for evaluating environmental liabilities, often with Guide E2137 for estimation and Guide E2173 for disclosure. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining if an environmental risk or liability exists,  
4.1.2 Determining if similar environmental risks (for example, permits, plant or process expansion) are being recognized at similar points in their lifecycle,  
4.1.3 Determining if several similar environmental risks and liabilities are being managed to similar outcomes,  
4.1.4 Determining liability values,  
4.1.5 Due diligence analysis for proposed mergers, acquisitions, or spinoffs,  
4.1.6 Documenting key decisions on environmental liability provisions, reserves, budgets and cash flow forecasts.  
4.1.7 Identifying and analyzing liabilities associated with the following:
4.1.7.1 certain remedial alternatives,
4.1.7.2 future land uses, property transfer and redevelopment decisions,
4.1.7.3 land use alternatives for former landfills and chemically impacted sites,
4.1.7.4 Meeting regulatory requirements,  
4.1.8 Designing and implementing project and program controls,  
4.1.9 Defending against third-party lawsuits,  
4.1.10 Calculating insurance premiums,  
4.1.11 Making and settling insurance claims,  
4.1.12 Making purchase accounting adjustments,  
4.1.13 Preparing an audit defense, and  
4.1.14 Completing financial and investment analysis.  
4.2 Principles—the following principles are an integral part of this guide and should be used to resolve ambiguity or dispute regarding the recognition and derecognition of environmental liabilities. These principles are drawn from several sources, including historical and current accounting principles, court decisions, academic studies, as well as good commercial and customary practice.  
4.2.1 Current awareness of an entity’s accounting framework and applicable generally accepted accountin...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for recognition and derecognition of environmental liabilities. This guide is consistent with Generally Accepted Accounting Principles (GAAP). Recognition of environmental liabilities is essential to determining the current book value of an entity. An entity may have future spending to extinguish risk and liabilities triggered in the past. Serious consequences, ranging from failed audits and poor capital stewardship to financial fraud and bankruptcy, exist for entities omitting material information from financial statements.  
1.2 Objective—This guide enables users to reliably determine if a given type of environmental liability exists and subsequently has been settled, consistent with the accounting definitions in place.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
4.1 Use—this guide is intended for use on a voluntary basis for evaluating environmental liabilities, often with Guide E2137 for estimation and Guide E2173 for disclosure. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining if an environmental risk or liability exists,  
4.1.2 Determining if similar environmental risks (for example, permits, plant or process expansion) are being recognized at similar points in their lifecycle,  
4.1.3 Determining if several similar environmental risks and liabilities are being managed to similar outcomes,  
4.1.4 Determining liability values,  
4.1.5 Due diligence analysis for proposed mergers, acquisitions, or spinoffs,  
4.1.6 Documenting key decisions on environmental liability provisions, reserves, budgets and cash flow forecasts.  
4.1.7 Identifying and analyzing liabilities associated with the following:
4.1.7.1 certain remedial alternatives,
4.1.7.2 future land uses, property transfer and redevelopment decisions,
4.1.7.3 land use alternatives for former landfills and chemically impacted sites,
4.1.7.4 Meeting regulatory requirements,  
4.1.8 Designing and implementing project and program controls,  
4.1.9 Defending against third-party lawsuits,  
4.1.10 Calculating insurance premiums,  
4.1.11 Making and settling insurance claims,  
4.1.12 Making purchase accounting adjustments,  
4.1.13 Preparing an audit defense, and  
4.1.14 Completing financial and investment analysis.  
4.2 Principles—the following principles are an integral part of this guide and should be used to resolve ambiguity or dispute regarding the recognition and derecognition of environmental liabilities. These principles are drawn from several sources, including historical and current accounting principles, court decisions, academic studies, as well as good commercial and customary practice.  
4.2.1 Current awareness of an entity’s accounting framework and applicable generally accepted accountin...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for recognition and derecognition of environmental liabilities. This guide is consistent with Generally Accepted Accounting Principles (GAAP). Recognition of environmental liabilities is essential to determining the current book value of an entity. An entity may have future spending to extinguish risk and liabilities triggered in the past. Serious consequences, ranging from failed audits and poor capital stewardship to financial fraud and bankruptcy, exist for entities omitting material information from financial statements.  
1.2 Objective—This guide enables users to reliably determine if a given type of environmental liability exists and subsequently has been settled, consistent with the accounting definitions in place.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
4.1 Use—The standard is intended for use on a voluntary basis by an estimator of costs and liabilities for environmental matters. The user may elect to apply this standard for any or all uses outlined in the Purpose. Application of this standard for one use does not compel application of the standard for all or any other use.  
4.2 Principles—The following principles are an integral part of this standard and should be used to resolve ambiguity or dispute regarding the interpretation of estimated costs and liabilities for environmental matters.  
4.2.1 Caution When Repurposing Estimates—The estimator should exercise care when repurposing an estimate generated for one objective and audience. For example, an estimator may use the expected value approach on a given cost and liability, and find that the “financial assurance estimate” uses unique financial assumptions (inflation, discount rate, time horizon) specified by a state regulator, while a “project controls” or “reserve” forecast – for the very same cost and liability -- will use differing financial factors.  
4.2.2 Uncertainty Not Eliminated—Even though an estimate of costs and liabilities for environmental matters is prepared in accordance with this standard, uncertainty remains with regard to, among other things, the resolution of contractual, technological, regulatory, legislative, and judicial issues, which could affect the costs and liabilities. However, inherent uncertainty in estimates should not prevent an estimate from being made.  
4.2.3 Periodic Review of Assumptions and Estimates—Assumptions underlying estimates should be reviewed, documented and periodically analyzed for the purpose of incorporating new information. There is a preference for current information over historical assumptions if the current information is comprehensive and comparable. Subsequent improvements in estimates should be made as more information becomes available, or as recognition benchmarks or obligating events occur. For...
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1.1 Purpose—The purpose of this document is to provide a standard guide for good commercial and customary practice in estimating costs and liabilities for environmental matters.2 Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making and portfolio optimization, due diligence and communications involving acquisitions and divestitures, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction and project control, analysis of remedial alternatives, budgeting, strategic planning, audit defense, financing, and investment analysis by shareholders. The use of estimated costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards. This standard does not address the establishment of reserves or disclosure requirements.  
1.2 Objectives—The objective of this standard is to provide guidance on approaches for estimating costs and liabilities for environmental matters.  
1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

SIGNIFICANCE AND USE
5.1 This standard guide is designed to help the owners and regulators of a specific environmental problem to identify and integrate affected stakeholders and establish a process to identify and work through all the key questions and answers essential to a mutually acceptable decision. This standard guide presents a “framework” that is intended to help ensure that all the CBED process components (that is, human health, ecological condition, socio-cultural values and economic well-being) are considered, but is designed to allow the user to interpret which components of the process are applicable and how these components are defined for the specific environmental problem being addressed. It also provides general guidance to help with selecting approaches and methods for specific analyses of each of the major CBED components (that is, human health, ecological condition, socio-cultural values, and economic well-being). The CBED process can be easily coupled with other relevant standards (for example Guides E1739, E1984, E2205, and E2876) and environmental compliance guidance and requirements, for example, Quality of Stakeholder-Based Decisions and Understanding Risk, 40 CRF 1501, 10 CFR 20, and Marine Mammals Protection Act of 1972.  
5.2 The CBED process is appropriate in two contexts: (1) when a specific project is proposed; and (2) when there are or may be public concerns about specific health, environmental, cultural, social or economic issues.  
5.3 Involving affected stakeholders actively in the decision-making process reorients that process from one dominated by regulators and owners to one that includes those who live with the consequences of the decision. This not only increases the successful implementation of decisions, but also can promote greater trust in government, industry and other institutions (P/CCRARM, 1997a).
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1.1 This guide presents a framework for a stakeholder-focused Consensus-based Environmental Decision-making (CBED) process, which is a stakeholder-empowered, process to prioritize and select actions to be initiated with the goal of optimizing many types of environmental decisions that may affect a community or communities.  
1.2 This guide is intended to describe a highly flexible CBED process, and therefore does not recommend a specific course of action for this activity.  
1.3 This guide is intended to assist in implementing a CBED process, which allows assessing the full impact of any project- or issue-related decisions related to human health, ecological, socio-cultural or economic impacts.2  
1.4 This guide is not intended to replace existing environmental decision-making or public participation processes. It may be used with other processes or standards that address stakeholder involvement in environmental decision-making.  
1.5 Limitations—This standard does not address the specific methods for generating or evaluating technical data related to assessing a particular environmental issues. The user should seek other sources on methods to gather information for completion of models or other analyses that may be used during a CBED process. This standard may not fully address the rights of owners of real property or the potential impact (positive or negative) on the value of real property of a decision made using this process.

SIGNIFICANCE AND USE
5.1 This guide is significant in that it addresses the data and information options of each component of the ecological risk assessment process, for both a screening and complex ERA. It outlines the data and information options while recognizing that an ecological risk assessment may be focused to achieve a particular stated goal. This guide is not intended to represent the views of the U.S. Environmental Protection Agency (USEPA), or any other regulatory agency, on data collection for ecological risk assessment.  
5.2 This guide is to be used by managers, scientists, and technical staff of contractors, industry, government agencies, and universities responsible for conducting ecological risk assessments at contaminated sites. It is to be used to guide data collection phases of the ecological risk assessment. It will assist in the development of the conceptual site model (see Guide E1689) and the identification of potential assessment and measurement endpoints (see Guide E1848). While it was written to assist in planning an ERA, the list also may be used in the review of a completed ERA.
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1.1 This guide is intended to assist remedial project teams, specifically ecological risk assessors, in identifying data and information options that may be used to perform a screening or complex ecological risk assessment (ERA) at a contaminated site.  
1.2 The identification of data and information options for human health risk assessment is outside the scope of this guide.  
1.3 This guide is intended to provide a list for identifying data and information options and does not recommend a specific course of action for ERA activities.  
1.4 This guide addresses data and information options for the ecological risk assessment, not verification or long-term monitoring studies.  
1.5 This guide lists many of the common data and information options for ERA, but there may be others relevant for any particular site.  
1.6 This guide considers one component of an ERA, that is, identification of data and information options. Other ASTM guides have been developed, for example, Guides E1689 and E1848, and are being developed to cover other components of the risk assessment process.  
1.7 This guide does not provide information on how to perform any of the analytical procedures used to perform a risk assessment once data collection options are defined.

SIGNIFICANCE AND USE
4.1 Significance—Since the release of FASB Statement 5—Accounting for Contingencies—in March 1975, the regulatory complexity around environmental matters has increased due to a variety of long-term trends and factors, including but not limited to:  
4.1.1 Number and scope of federal, state, local, and non-U.S. environmental and financial reporting laws and their implementing regulations;  
4.1.2 Number and scope of treaties signed by the United States, as well as the implementing laws and regulations; parties in these treaties include multilateral organizations and Native American tribes;  
4.1.3 Judicial decisions clarifying the impact of laws, regulations, and treaties;  
4.1.4 Costs to comply with environmental regulations;  
4.1.5 Number of known chemical compounds (see Chemical Abstracts Service REGISTRYSM, which contains over 113 million unique organic and inorganic substances);  
4.1.6 Knowledge about benefits and effects of chemical compounds on human health, ecological receptors, and the environment, such as toxicology studies (see National Library of Medicine's TOXNET database at www.nlm.nih.gov);  
4.1.7 Number and efficacy of remedial technologies;  
4.1.8 Experience with assessing and remediating environmental conditions;  
4.1.9 Financial impact of counterparty failure; and  
4.1.10 Investor interest in the impact of these trends and factors on their investments.  
4.2 Concurrently, the issuers of generally accepted accounting principles (GAAP) and financial reporting standards have been evolving. While the Securities and Exchange Commission (SEC) was established in 1934, FASB was created in 1973, GASB in 1984, FASAB in 1990, and IASB in 2001. As part of Sarbanes-Oxley Act of 2002 (Public Law 107–204, 116 Stat. 745), PCAOB was founded in 2002.
Note 1: Many of these trends and factors, as well as the changes to GAAP, have occurred slowly. For example, users of this guide will likely be aware that chemicals that were not regulated or consid...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with other issuers of accounting standards and practices, including International Accounting Standards Board (IASB).  
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

SIGNIFICANCE AND USE
4.1 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The degree and type of disclosure depends on the scope and objective of the financial statements. This guide is intended to apply to U.S. and international operations at the discretion of the reporting entity.3 The user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide. The user should also maintain an awareness of international regulations that may be relevant to disclosures, such as those of the International Accounting Standards Board and International Financial Reporting Standards.  
4.2 Principle:  
4.2.1 The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of financial disclosures regarding financial impacts attributed to climate change.  
4.2.1.1 Uncertainty Not Eliminated—Although a reporting entity, as of the time when its financial statements are prepared, may have evaluated the existence and extent of financial impacts attributed to climate change, there remains uncertainty with regard to the final resolution of scientific, technological, regulatory, legislative, and judicial matters, which could affect its financial impacts attributed to climate change. These uncertainties cannot be eliminated. While this standard recommends the development of reasonable scenarios or ranges to recognize and address uncertainties, it is unlikely that all climate change uncertainties will be foreseeable. However, it is likely that some financial impacts attributed to climate change are foreseeable and that alternatives, boundaries, or ranges of potential impacts can be assessed and quantified.
4.2.1.2 Comparison with Subsequent Disclosures—Subsequent disclosures that ...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.  
1.2 Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.

SIGNIFICANCE AND USE
4.1 The Use of this Standard Guide—This guide addresses issues related solely to adaptation strategies and development of a plan to address extreme weather and related physical changes. This guide does not include specific guidance on risk assessment, however references are provided in Appendix X3. The matrix approach does reflect general risks for certain regions of the country, based upon the frequency of extreme weather and/or conditions such as fires, floods, storms, drought, and extreme temperatures. Adaptation strategies and planning may consist of a wide variety of actions by an individual, community, or organization to prepare for, or respond to, the impacts of extreme weather.  
4.1.1 This guide does not address causes of extreme weather.  
4.1.2 This guide addresses adjustment strategies and planning that a group of people or ecosystems make to limit negative effects of extreme weather. It also addresses taking advantage of opportunities that long term extreme weather patterns may present.  
4.2 Example Users:  
4.2.1 Small businesses or enterprises;  
4.2.2 Service industries;  
4.2.3 Federal, state or municipal facilities and regulators, including departments of health and fire departments;  
4.2.4 Financial and insurance institutions;  
4.2.5 Public works staff, including water system, stormwater system, wastewater system, solid waste, and other utilities (electrical, telephone, gas, et al) and other waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.2.6 Consultants, auditors, state, municipal and private inspectors and compliance assistance personnel;  
4.2.7 Educational facilities;  
4.2.8 Property, buildings and grounds management, including landscaping;  
4.2.9 Non-regulatory government agencies, such as the military;  
4.2.10 Wildlife management entities including government, tribal and NGOs.  
4.3 This guide is a first step in crafting simplified goals for managing and communic...
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1.1 Overview—For the purposes of this guide, ‘resiliency’ refers to efforts by entities, organizations, or individuals to prepare for or adjust to future extreme weather and related physical conditions. The primary purpose is to reduce negative economic impacts associated with extreme weather.  
1.1.1 This guide presents a generalized, systematic approach to voluntary assessment and risk management of extreme climate related events and conditions. It helps the user structure their understanding of the climate related vulnerabilities and consequences they seek to manage. It helps the user identify adaptive actions of both an institutional (legal), as well as engineering (physical) nature. Options for analysis provide a priority ranking system to address the “worst first” risks of a municipality, local area or facility, addressing practicality and cost-benefit. Users may approach this analysis having initially undertaken a risk assessment to determine what they are seeking to manage, or use the guide to help determine the likely areas of greatest need.  
1.1.2 These climate adaptations or adjustments may be either protective (that is, guarding against negative impacts of extreme weather), or opportunistic (that is, taking advantage of any beneficial effects of extreme weather).  
1.1.3 This guide addresses adaptation strategies and planning in response to various impacts that may occur to individuals, organizations, human settlements or ecosystems in a broad variety of ways. For example, extreme weather might increase or decrease rainfall, influence agricultural crop yields, affect human health, cause changes to forests and other ecosystems, or impact energy supply or infrastructure.  
1.1.4 Climate-related impacts may occur locally within a region or across a country and may affect many sectors of the economy. In order to meet these challenges, this guide provides an organized, uniform approach to prepare for the impa...

SIGNIFICANCE AND USE
4.1 The Use of this Standard Guide—This guide addresses issues related solely to adaptation strategies and development of a plan to address extreme weather and related physical changes. This guide does not include specific guidance on risk assessment, however references are provided in Appendix X3. The matrix approach does reflect general risks for certain regions of the country, based upon the frequency of extreme weather and/or conditions such as fires, floods, storms, drought, and extreme temperatures. Adaptation strategies and planning may consist of a wide variety of actions by an individual, community, or organization to prepare for, or respond to, the impacts of extreme weather.  
4.1.1 This guide does not address causes of extreme weather.  
4.1.2 This guide addresses adjustment strategies and planning that a group of people or ecosystems make to limit negative effects of extreme weather. It also addresses taking advantage of opportunities that long term extreme weather patterns may present.  
4.2 Example Users:  
4.2.1 Small businesses or enterprises;  
4.2.2 Service industries;  
4.2.3 Federal, state or municipal facilities and regulators, including departments of health and fire departments;  
4.2.4 Financial and insurance institutions;  
4.2.5 Public works staff, including water system, stormwater system, wastewater system, solid waste, and other utilities (electrical, telephone, gas, et al) and other waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.2.6 Consultants, auditors, state, municipal and private inspectors and compliance assistance personnel;  
4.2.7 Educational facilities;  
4.2.8 Property, buildings and grounds management, including landscaping;  
4.2.9 Non-regulatory government agencies, such as the military;  
4.2.10 Wildlife management entities including government, tribal and NGOs.  
4.3 This guide is a first step in crafting simplified goals for managing and communic...
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1.1 Overview—For the purposes of this guide, ‘resiliency’ refers to efforts by entities, organizations, or individuals to prepare for or adjust to future extreme weather and related physical conditions. The primary purpose is to reduce negative economic impacts associated with extreme weather.  
1.1.1 This guide presents a generalized, systematic approach to voluntary assessment and risk management of extreme climate related events and conditions. It helps the user structure their understanding of the climate related vulnerabilities and consequences they seek to manage. It helps the user identify adaptive actions of both an institutional (legal), as well as engineering (physical) nature. Options for analysis provide a priority ranking system to address the “worst first” risks of a municipality, local area or facility, addressing practicality and cost-benefit. Users may approach this analysis having initially undertaken a risk assessment to determine what they are seeking to manage, or use the guide to help determine the likely areas of greatest need.  
1.1.2 These climate adaptations or adjustments may be either protective (that is, guarding against negative impacts of extreme weather), or opportunistic (that is, taking advantage of any beneficial effects of extreme weather).  
1.1.3 This guide addresses adaptation strategies and planning in response to various impacts that may occur to individuals, organizations, human settlements or ecosystems in a broad variety of ways. For example, extreme weather might increase or decrease rainfall, influence agricultural crop yields, affect human health, cause changes to forests and other ecosystems, or impact energy supply or infrastructure.  
1.1.4 Climate-related impacts may occur locally within a region or across a country and may affect many sectors of the economy. In order to meet these challenges, this guide provides an organized, uniform approach to prepare for the impa...

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool.  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14010, ISO 14011, and ISO 14012. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same.  
4.4.1 Not Interchangeable—Although related to ISO guidelines, this practice is designed for a different purpose. Therefore, these ISO guidelines shall not be used interchangeably with, or in place of, this practice.  
4.5 Additional Services—A number of issues may arise as a result of an audit, but are outside the scope of this practice. Such issues include, but are not limited to, development of actio...
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1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

ABSTRACT
This guide deals with an approach to identification, selection, and use of ecological endpoints (both assessment and measurement endpoints) that are susceptible to the direct and indirect effects of both chemical and non-chemical stressors and agents associated with wastes and contaminated media at specific sites under current and future land uses. It does not address assessment and measurement endpoints for non-site specific studies (for example, chemical specific or regional risk assessments) or measurements in abiotic media (soil, water, or air). Conditions of the site and risk assessment that should be considered in identifying and selecting assessment and measurement endpoints include stressor characteristics, ecosystem types, spatial scale, temporal scale, ecological organization, and functionality/values. The following subsections present a partial listing of representative measurement endpoints: measurement endpoints representing ecosystem assessment endpoints, measurement endpoints representing community assessment endpoints, measurement endpoints representing population assessment endpoints, and measurement endpoints representing individual organism assessment endpoints. Other general considerations, desirable characteristics of assessment and measurement endpoints, candidate site-related ecological receptors, candidate assessment endpoints, specific steps in identifying, selecting and using assessment and measurement endpoints, addressing uncertainties in the identification and selection of assessment and measurement endpoints, documenting the selection of assessment and measurement endpoints.
SIGNIFICANCE AND USE
4.1 This guide assumes that a decision has been made that an ecological risk assessment is required for a contaminated site. In some cases, this decision could be made before any site data are collected.  
4.2 The selection of assessment endpoints (defined as ecological values to be protected) and measurement endpoints (ecological characteristics related to the assessment endpoints) is a critical step in conducting an ecological risk assessment. Endpoint selection identifies those effects which are ecologically significant and not merely those that are adverse, thus providing a more rational and defensible basis for making risk and remedial decisions.  
4.3 This guide provides an approach for identifying, selecting and using assessment and measurement endpoints in an ecological risk assessment for a contaminated site. This guide has been developed because there is no universal, simple measure of ecological health analogous to measures used in human health risk assessment. Assessment and measurement endpoints have to be identified and selected from a variety of individual circumstances on a stressor-, ecosystem- and scale-specific basis. It is important to recognize that a diverse set of ecological endpoints could be required for a specific site.  
4.4 This guide is intended to be used primarily by a biologist, ecologist, ecotoxicologist, or a team of environmental scientists during problem formulation and work plan development prior to initiating data collection activities at a contaminated site (3-8, 10).  
4.5 Ecological risk assessment is usually an iterative process. In many circumstances it proceeds as a series of tiers, that is, desktop/screening, preliminary, and detailed/focused phases. This guide can be used to refine or modify assessment and measurement endpoints developed in earlier phases of the process.  
4.6 This guide can be used whenever assessment and measurement endpoints must be identified and selected following an initial or preliminary prob...
SCOPE
1.1 This guide covers an approach to identification, selection, and use of ecological endpoints (both assessment and measurement endpoints) (1-8)2 that are susceptible to the direct and indirect effects of both chemical and non-chemical stressors or agents associated with wastes and contaminated media at spe...

SIGNIFICANCE AND USE
5.1 The information gained through the site investigation is used to characterize the physical, biological, and chemical systems existing at a site. The processes that determine contaminant releases, contaminant migration, and environmental receptor exposure to contaminants are described and integrated in a conceptual site model.  
5.2 Development of this model is critical for determining potential exposure routes (for example, ingestion and inhalation) and for suggesting possible effects of the contaminants on human health and the environment. Uncertainties associated with the conceptual site model need to be identified clearly so that efforts can be taken to reduce these uncertainties to acceptable levels. Early versions of the model, which are usually based on limited or incomplete information, will identify and emphasize the uncertainties that should be addressed.  
5.3 The conceptual site model is used to integrate all site information and to determine whether information including data are missing (data gaps) and whether additional information needs to be collected at the site. The model is used furthermore to facilitate the selection of remedial alternatives and to evaluate the effectiveness of remedial actions in reducing the exposure of environmental receptors to contaminants.  
5.4 This guide is not meant to replace regulatory requirements for conducting environmental site characterizations at contaminated (including radiologically contaminated) sites. It should supplement existing guidance and promote a uniform approach to developing conceptual site models.  
5.5 This guide is meant to be used by all those involved in developing conceptual site models. This should ideally include representatives from all phases of the investigative and remedial process, for example, preliminary assessment, remedial investigation, baseline human health and ecological risk assessments, and feasibility study. The conceptual site model should be used to enable experts fro...
SCOPE
1.1 This guide is intended to assist in the development of conceptual site models to be used for the following: ( 1) integration of technical information from various sources, (2) support the selection of sample locations for establishing background concentrations of substances, (3) identify data needs and guide data collection activities, and (4 ) evaluate the risk to human health and the environment posed by a contaminated site. This guide generally describes the major components of conceptual site models, provides an outline for developing models, and presents an example of the parts of a model. This guide does not provide a detailed description of a site-specific conceptual site model because conditions at contaminated sites can vary greatly from one site to another.  
1.2 The values stated in either inch-pound or SI units are to be regarded as the standard. The values given in parentheses are for information only.  
1.3 This guide is intended to apply to any contaminated site.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.

SIGNIFICANCE AND USE
4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
4.1.1 Small businesses or enterprises;  
4.1.2 Service industries;  
4.1.3 Federal, state or local facilities and regulators, including departments of health and fire departments;  
4.1.4 Financial and insurance institutions;  
4.1.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.1.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.1.7 Educational facilities;  
4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
4.1.10 Specific industrial sectors such as dry cleaners, printers, photo processors, laboratories, health care, and vehicle fueling, maintenance and delivery.  
4.2 This guide is intended as a first step in crafting simplified management goals for assessing compliance with a wide variety of multimedia environmental performance standards. The framework describes a process by which the user may categorize current waste management, air quality, water, and release prevention practices in order to manage the risks associated with noncompliance. The technique classifies common environmental performance standards into tiers based on relative risks to human health, the environment and business operations. The tier classifications found in this guide reflect the general requirements of State, Federal and local compliance and enforcement programs. These authorities generally classify groups of similar environmental performance standards according to the significance of any noncompliance within each group of standards.  
4.3 The guide helps the user to realize the benefits of environmental compliance. These benefits may inclu...
SCOPE
1.1 Overview—This guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.  
1.2 Differences Among Standards—This guide focuses on compliance with environmental performance standards in the United States. As such it includes a unique, risk-based method to analyze specific groups of legal requirements, as well as risk reduction techniques, sometimes called “pollution prevention.”  
1.2.1 Use of this guide provides a system to evaluate the relative priority of compliance and pollution preven...

SIGNIFICANCE AND USE
Use—The standard is intended for use on a voluntary basis by an estimator of costs and liabilities for environmental matters. The user may elect to apply this standard for any or all uses outlined in the Purpose. Application of this standard for one use does not compel application of the standard for all or any other use.
Principles—The following principles are an integral part of this standard and should be used to resolve ambiguity or dispute regarding the interpretation of estimated costs and liabilities for environmental matters.
Uncertainty Not Eliminated—Even though an estimate of costs and liabilities for environmental matters is prepared in accordance with this standard, uncertainty remains with regard to, among other things, the resolution of contractual, technological, regulatory, legislative, and judicial issues, which could affect the costs and liabilities.
Periodic Review of Assumptions and Estimates—Assumptions underlying these estimates should be reviewed periodically for the purpose of incorporating additional information that may become available. For example, changes in regulatory requirements, technology, property use, inflation, or other issues may affect the basis for the estimates, therefore necessitating revisions.
Comparison with Subsequent Estimates—Subsequent estimates based on additional information should not be construed as indicating the prior estimates of costs and liabilities for environmental matters were unreasonable at the time they were made. Estimates should be evaluated on the reasonableness of analyses and judgments made at the time and under the circumstances in which they were made. Subsequent improvements in estimates should be made as more information becomes available, but these improved estimates should not be considered valid standards on which to measure the reasonableness of a prior estimate based on hindsight, new information, use of developing analytical techniques, or other factors. However, information on t...
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1.1 Purpose—The purpose of this document is to provide a standard guide for estimating costs and liabilities for environmental matters. Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making, communications and negotiations involving change of property ownership, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction, analysis of remedial alternatives, budgeting, strategic planning, financing, and investment analysis by shareholders. The use of estimated costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards including those by the Financial Accounting Standards Board and the U.S. Security and Exchange Commission. This standard does not address the establishment of reserves or disclosure requirements.
1.2 Objectives—The objective of this standard is to provide guidance on approaches for estimating costs and liabilities for environmental matters.

SIGNIFICANCE AND USE
Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in their financial statements regarding environmental liabilities. The degree and type of disclosure depends on the scope and objective of the financial statements. Note the user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide.
Principles:
The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of disclosures regarding environmental liabilities.
Uncertainty Not Eliminated—Although a reporting entity, as of the time when its financial statements are prepared, may hold a certain position with regard to the existence and extent of its environmental liabilities, there remains uncertainty with regard to the final resolution of factual, technological, regulatory, legislative, and judicial matters, which could affect its environmental liabilities.
Disclosure Dependent on Circumstances—Not every environmental liability warrants the same level of detail in its disclosure. Disclosure will be guided by the scope and objective of the financial statement, and accordingly, by the materiality of the environmental liability and the level of information available.
Comparison with Subsequent Disclosures—Subsequent disclosures that convey different information regarding the extent or magnitude of the reporting entity's exposures should not be construed as indicating the initial disclosures were inappropriate. Disclosures shall be evaluated on the reasonableness of judgments and inquiries made at the time and under the circumstances in which they were made. Subsequent disclosures should not be considered valid standards to judge the appropriateness of any prior disclosure based on hindsight, new information, use of developing analytical techniques, or other facto...
SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP).  
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

SIGNIFICANCE AND USE
The use of this guide would be directed toward prudent business decision making, communications regarding GHGs emissions/control/reduction conditions, insurance, high-level analysis of potential reductions and/or remedies, budgeting, strategic planning for an entity’s management of GHGs produced in relationship to its business.
Example Users:
Small businesses or enterprises;
Service industries;
Federal, state or municipal facilities and regulators, including departments of health and fire departments;
Financial and insurance institutions;  
Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;
Consultants, auditors, inspectors and compliance assistance personnel;
Educational facilities;
Property, buildings and grounds management, including landscaping;
Non-regulatory government agencies, such as the military.
This guide is a first step in crafting simplified management goals for assessing, managing and reducing GHGs. The framework describes a process by which the user may categorize current carbon footprints and a priority approach to manage those risks. The technique classifies common responses for both mitigation and adaptation. The guide groups responses and examples into tiers based on the relative speed in responding to GHG emissions. The tier classifications found in this guide reflect the general structures of state, federal, and local response programs. These authorities generally classify groups of similar responses according to the timely availability and cost effectiveness of GHG responses.
This guide presents basic principles and strategies in the U.S. for conducting baseline assessment and reasonable mitigation/adaptation strategic options on a corporate, or small business voluntary basis. The following principals apply to this priority system:
Ability to set specific GHG goals for activities. These goals may include maintaining existing outputs of GHG while increasing a facili...
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1.1 Overview—This guide presents a generalized systematic approach to voluntary assessment and management of the causes and impacts of GHGs. It includes actions, both institutional (legal) and engineering (physical) controls for GHG reductions, impacts, and adaptations. Options for a tiered analysis provide a priority ranking system, to address the “worst first” challenges of a facility, addressing practicality and cost-benefit.
1.2 Purpose—The purpose of this guide is to provide a series of options consistent with basic principles and practices for GHG-related action. This guide encourages consistent and comprehensive assessment and management of GHG outcomes from facility and business operations.  
1.2.1 The guide also provides some high-level options for the monitoring, tracking and performance to evaluate the effectiveness of the commercial entity’s strategy to ensure that a reasonable approach is taken.
1.2.2 This standard ties into the ASTM Committee E50 standards series related to environmental risk assessment and management.
1.3 Objectives—The objectives of this guide are to determine the conditions of the facility and or/property with regard to the status of GHGs and actions to be taken to manage and reduce or offset those emissions.
1.3.1 The guide provides a three-tiered decision strategy that focuses on business risk, cost-effective solutions in response to greenhouse gases, and related issues such as the need for energy independence.
1.4 Limitations of this Guide—Given the variability of the different types of facilities that may wish to use this guide, and the existence of state and local regulations, it is not possible to address all the relevant standards that might apply to a particular facility. This guide uses generalized language and examples to guide the user. If it is not clear to the user how to apply standards to their specific circumstances, it is recommended that users seek assistance...

SIGNIFICANCE AND USE
This standard guide is designed to help the owners and regulators of a specific environmental problem to identify and integrate affected stakeholders and establish a process to identify and work through all the key questions and answers essential to a mutually acceptable decision. This standard guide presents a “framework” that is intended to help ensure that all the CBED process components (that is, human health, ecological condition, socio-cultural values and economic well-being) are considered, but is designed to allow the user to interpret which components of the process are applicable and how these components are defined for the specific environmental problem being addressed. It also provides general guidance to help with selecting approaches and methods for specific analyses of each of the major CBED components (that is, human health, ecological condition, socio-cultural values, and economic well-being). The CBED process can be easily coupled with other relevant standards (for example Guides E1739, E1984, and E2205) and environmental compliance guidance and requirements, for example, Quality of Stakeholder-Based Decisions and Understanding Risk, CRF40 and CFR10.
The CBED process is appropriate in two contexts: (1) when a specific project is proposed; and (2) when there are or may be public concerns about specific health, environmental, cultural, social or economic issues.
Involving affected stakeholders actively in the decision-making process reorients that process from one dominated by regulators and owners to one that includes those who live with the consequences of the decision. This not only increases the successful implementation of decisions, but also can promote greater trust in government, industry and other institutions (P/CCRARM, 1997a).
SCOPE
1.1 This guide presents a framework for a stakeholder-focused Consensus-based Environmental Decision-making (CBED) process, which is a stakeholder-empowered, process to prioritize and select actions to be initiated with the goal of optimizing many types of environmental decisions that may affect a community or communities.
1.2 This guide is intended to describe a highly flexible CBED process, and therefore does not recommend a specific course of action for this activity.
1.3 This guide is intended to assist in implementing a CBED process, which allows assessing the full impact of any project- or issue-related decisions related to human health, ecological, socio-cultural or economic impacts.  
1.4 This guide is not intended to replace existing environmental decision-making or public participation processes. It may be used with other processes or standards that address stakeholder involvement in environmental decision-making.
1.5 Limitations—This standard does not address the specific methods for generating or evaluating technical data related to assessing a particular environmental issues. The user should seek other sources on methods to gather information for completion of models or other analyses that may be used during a CBED process.

SIGNIFICANCE AND USE
Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The degree and type of disclosure depends on the scope and objective of the financial statements. This guide is intended to apply to U.S. and international operations at the discretion of the reporting entity. The user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide. The user should also maintain an awareness of international regulations that may be relevant to disclosures, such as those of the International Accounting Standards Board and International Financial Reporting Standards.
Principle:
The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of financial disclosures regarding financial impacts attributed to climate change.
Uncertainty Not Eliminated—Although a reporting entity, as of the time when its financial statements are prepared, may have evaluated the existence and extent of financial impacts attributed to climate change, there remains uncertainty with regard to the final resolution of factual, scientific, technological, regulatory, legislative, and judicial matters, which could affect its financial impacts attributed to climate change. These uncertainties cannot be eliminated. While this standard recommends the development of reasonable scenarios or ranges to recognize and address uncertainties, it is unlikely that all climate change uncertainties will be foreseeable. However, it is likely that some financial impacts attributed to climate change are foreseeable and that alternatives, boundaries, or ranges of potential impacts can be assessed and quantified.
Comparison with Subsequent Disclosures—Subsequent disclosures that convey different inform...
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1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.
1.2 Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.

SIGNIFICANCE AND USE
This guide is significant in that it addresses the data and information options of each component of the ecological risk assessment process, for both a screening and complex ERA. It outlines the data and information options while recognizing that an ecological risk assessment may be focused to achieve a particular stated goal. This guide is not intended to represent the views of the U.S. Environmental Protection Agency (USEPA), or any other regulatory agency, on data collection for ecological risk assessment.
This guide is to be used by managers, scientists, and technical staff of contractors, industry, government agencies, and universities responsible for conducting ecological risk assessments at contaminated sites. It is to be used to guide data collection phases of the ecological risk assessment. It will assist in the development of the conceptual site model (see Guide E1689) and the identification of potential assessment and measurement endpoints (see Guide E1848). While it was written to assist in planning an ERA, the list also may be used in the review of a completed ERA.
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1.1 This guide is intended to assist remedial project teams, specifically ecological risk assessors, in identifying data and information options that may be used to perform a screening or complex ecological risk assessment (ERA) at a contaminated site.
1.2 The identification of data and information options for human health risk assessment is outside the scope of this guide.
1.3 This guide is intended to provide a list for identifying data and information options and does not recommend a specific course of action for ERA activities.
1.4 This guide addresses data and information options for the ecological risk assessment, not verification or long-term monitoring studies.
1.5 This guide lists many of the common data and information options for ERA, but there may be others relevant for any particular site.
1.6 This guide considers one component of an ERA, that is, identification of data and information options. Other ASTM guides have been developed, for example, Guides E1689 and E1848, and are being developed to cover other components of the risk assessment process.
1.7 This guide does not provide information on how to perform any of the analytical procedures used to perform a risk assessment once data collection options are defined.

SIGNIFICANCE AND USE
p>The information gained through the site investigation is used to characterize the physical, biological, and chemical systems existing at a site. The processes that determine contaminant releases, contaminant migration, and environmental receptor exposure to contaminants are described and integrated in a conceptual site model.
Development of this model is critical for determining potential exposure routes (for example, ingestion and inhalation) and for suggesting possible effects of the contaminants on human health and the environment. Uncertainties associated with the conceptual site model need to be identified clearly so that efforts can be taken to reduce these uncertainties to acceptable levels. Early versions of the model, which are usually based on limited or incomplete information, will identify and emphasize the uncertainties that should be addressed.
The conceptual site model is used to integrate all site information and to determine whether information including data are missing (data gaps) and whether additional information needs to be collected at the site. The model is used furthermore to facilitate the selection of remedial alternatives and to evaluate the effectiveness of remedial actions in reducing the exposure of environmental receptors to contaminants.
This guide is not meant to replace regulatory requirements for conducting environmental site characterizations at contaminated (including radiologically contaminated) sites. It should supplement existing guidance and promote a uniform approach to developing conceptual site models.
This guide is meant to be used by all those involved in developing conceptual site models. This should ideally include representatives from all phases of the investigative and remedial process, for example, preliminary assessment, remedial investigation, baseline human health and ecological risk assessments, and feasibility study. The conceptual site model should be used to enable experts from all disciplines to c...
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1.1 This guide is intended to assist in the development of conceptual site models to be used for the following: (1) integration of technical information from various sources, (2) support the selection of sample locations for establishing background concentrations of substances, (3) identify data needs and guide data collection activities, and (4) evaluate the risk to human health and the environment posed by a contaminated site. This guide generally describes the major components of conceptual site models, provides an outline for developing models, and presents an example of the parts of a model. This guide does not provide a detailed description of a site-specific conceptual site model because conditions at contaminated sites can vary greatly from one site to another.
1.2 The values stated in either inch-pound or SI units are to be regarded as the standard. The values given in parentheses are for information only.
1.3 This guide is intended to apply to any contaminated site.
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.

ABSTRACT
This guide deals with an approach to identification, selection, and use of ecological endpoints (both assessment and measurement endpoints) that are susceptible to the direct and indirect effects of both chemical and non-chemical stressors and agents associated with wastes and contaminated media at specific sites under current and future land uses. It does not address assessment and measurement endpoints for non-site specific studies (for example, chemical specific or regional risk assessments) or measurements in abiotic media (soil, water, or air). Conditions of the site and risk assessment that should be considered in identifying and selecting assessment and measurement endpoints include stressor characteristics, ecosystem types, spatial scale, temporal scale, ecological organization, and functionality/values. The following subsections present a partial listing of representative measurement endpoints: measurement endpoints representing ecosystem assessment endpoints, measurement endpoints representing community assessment endpoints, measurement endpoints representing population assessment endpoints, and measurement endpoints representing individual organism assessment endpoints. Other general considerations, desirable characteristics of assessment and measurement endpoints, candidate site-related ecological receptors, candidate assessment endpoints, specific steps in identifying, selecting and using assessment and measurement endpoints, addressing uncertainties in the identification and selection of assessment and measurement endpoints, documenting the selection of assessment and measurement endpoints.
SIGNIFICANCE AND USE
This guide assumes that a decision has been made that an ecological risk assessment is required for a contaminated site. In some cases, this decision could be made before any site data are collected.
The selection of assessment endpoints (defined as ecological values to be protected) and measurement endpoints (ecological characteristics related to the assessment endpoints) is a critical step in conducting an ecological risk assessment. Endpoint selection identifies those effects which are ecologically significant and not merely those that are adverse, thus providing a more rational and defensible basis for making risk and remedial decisions.
This guide provides an approach for identifying, selecting and using assessment and measurement endpoints in an ecological risk assessment for a contaminated site. This guide has been developed because there is no universal, simple measure of ecological health analogous to measures used in human health risk assessment. Assessment and measurement endpoints have to be identified and selected from a variety of individual circumstances on a stressor-, ecosystem- and scale-specific basis. It is important to recognize that a diverse set of ecological endpoints could be required for a specific site.
This guide is intended to be used primarily by a biologist, ecologist, ecotoxicologist, or a team of environmental scientists during problem formulation and work plan development prior to initiating data collection activities at a contaminated site (3-8, 10).
Ecological risk assessment is usually an iterative process. In many circumstances it proceeds as a series of tiers, that is, desktop/screening, preliminary, and detailed/focused phases. This guide can be used to refine or modify assessment and measurement endpoints developed in earlier phases of the process.
This guide can be used whenever assessment and measurement endpoints must be identified and selected following an initial or preliminary problem formulation/planning phas...
SCOPE
1.1 This guide covers an approach to identification, selection, and use of ecological endpoints (both assessment and measurement endpoints) (1-8) that are susceptible to the direct and indirect effects of both chemical and non-chemical stressors or agents associated with wastes and contaminated media at spec...

SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP).
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

SCOPE
1.1 Purpose The purpose of this document is to provide a standard guide for estimating costs and liabilities for environmental matters. Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making, communications and negotiations involving change of property ownership, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction, analysis of remedial alternatives, budgeting, strategic planning, financing, and investment analysis by shareholders. The use of estimated  costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards including those by the Financial Accounting Standards Board and the U.S. Security and Exchange Commission. This standard does not address the establishment of reserves or disclosure requirements.
1.2 Objectives The objective of this standard is to provide guidance on approaches for estimating  costs and liabilities for environmental matters.

SCOPE
1.1 Purpose—This practice identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.
1.2 Background:
1.2.1 Awareness of Benefits Associated with Audits--Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.
1.2.2 Awareness of Risks Associated with Audits--It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney - client privilege or work product doctrine, and inaccurate audit findings.
1.2.3 Awareness of Legal Issues--A number of important legal issues are associated with audits. Example legal issues include the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and confidential information, the application of a number of government policies associated with environmental audits (including federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing), the form and language of audit reports, the necessity of reporting certain information to the government, (either federal, state, or local agencies), the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts as appropriate.
1.3 Organization-- This practice is organized in the following manner:
SectionScope1Referenced Documents2Terminology3Significance and Use4Responsibilities5Auditor Qualifications and Staffing6The Audit Process7Evaluation and Report Preparation8Keywords9

SCOPE
1.1 OverviewThis guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.
1.2 Differences Among StandardsThis guide focuses on compliance with environmental performance standards in the United States. As such it includes a unique, risk-based method to analyze specific groups of legal requirements, as well as risk reduction techniques, sometimes called "pollution prevention."
1.2.1 Use of this guide provides a system to evaluate the relative priority of compliance and pollution prevention activities. Unlike environmental management systems, it provides a framework to triage critical issues, based on consideration of actual risk of harm to public health and the environment.
1.2.2 Environmental regulatory requirements in the United States are administered primarily by the United States Environmental Protection Agency (USEPA) and the parallel State and Local Agencies with similar regulatory authority. Certain other Federal regulatory agencies and State and local counter parts may also have legal requirements relating to environmental performance standards. Examples include the Departments of Transportation (DOT) and Agriculture (USDA) and the Occupational Safety and Health Administration (OSHA). Unlike certain international standards, this guide uses the major groups of environmental regulatory standards in the United States for air and water quality, waste management, release prevention, and toxic materials use reduction, in order to organize the compliance analysis framework.
1.2.3 This guide derives general information about regulatory requirements from common elements of Federal, State and local programs, including statutes, regulations, guidance and policies. Since agencies may have overlapping authorities and different emphasis for particular issues such as waste management, the user should consult the applicable program for detailed interpretation of specific requirements in a particular jurisdiction.
1.2.4 Pollution prevention is a specific term used in United States environmental compliance management programs. The term usually refers to source reduction actions. Unlike the term "prevention of pollution," which is used in certain international environmental management standards, pollution prevention does not generally include end-of-pipe or top-of-stack control actions.
1.3 Limitations of this GuideGiven the variability of the different types of facilities that may wish to use this guide, and the existence of State and Local regulations that may impose requirements great...

SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is intended to supplement and be consistent with Generally Accepted Accounting Principles (GAAP).
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

SCOPE
1.1 Purpose--The purpose of this document is to provide a standard guide in the United States for estimating  costs and liabilities for environmental matters. Many possible uses for estimates of costs and liabilities for environmental matters exist, including but not limited to business decision making, communications and negotiations involving change of property ownership, regulatory requirements, third-party lawsuits, insurance premium calculation and claim settlement, change of property use, revitalization, compliance planning, construction, analysis of remedial alternatives, budgeting, strategic planning, financing, and investment analysis by shareholders. The use of estimated costs and liabilities developed in accordance with this standard may be subject to other standards applicable to the matter involved. For example, it is not intended to supersede accounting and actuarial standards including those by the Financial Accounting Standards Board and the U.S. Security and Exchange Commission. This standard does not address the establishment of reserves or disclosure requirements.
1.2 Objectives--The objective of this standard is to provide guidance on approaches for estimating  costs and liabilities for environmental matters.

SCOPE
1.1 PurposeThis practice identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.
1.2 Background:
1.2.1 Awareness of Benefits Associated with Audits--Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.
1.2.2 Awareness of Risks Associated with Audits--It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney - client privilege or work product doctrine, and inaccurate audit findings.
1.2.3 Awareness of Legal Issues--A number of important legal issues are associated with audits. Example legal issues include the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and confidential information, the application of a number of government policies associated with environmental audits (including federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing), the form and language of audit reports, the necessity of reporting certain information to the government, the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts as appropriate.
1.3 Organization-- This practice is organized in the following manner:
SectionScope1Referenced Documents2Terminology3Significance and Use4Responsibilities5Auditor Qualifications and Staffing6The Audit Process7Evaluation and Report Preparation8Keywords9

SCOPE
1.1 Purpose—The purpose of this guide is to describe a scientific methodology for conducting environmental health site assessments (EHSAs) for military deployments. EHSAs are prepared to evaluate potential environmental exposures that may impact the health of deployed personnel as directed by Presidential Review Directive 5; Chairman, Joint Chiefs of Staff memorandum MCM-0006-02; and Department of Defense Instruction 6490.3. This guide is intended to assist the user in developing conceptual site models (CSMs) for deployment sites. CSMs are used to define the exposure pathways. The exposure pathways assist in the evaluation of potential health impacts. The goal of this guide is to identify complete and potentially complete exposure pathways that may affect the health of deployed personnel.
1.2 This guide provides a series of steps designed to obtain sufficient information to evaluate potential environmental exposures that may affect the health of deployed personnel. It is most applicable when only a limited amount of information about the deployment area is available. If it becomes apparent to the environmental health professional in predeployment planning activities that sufficient information exists to evaluate the health significance of potential environmental exposures, it will not be necessary to complete the data collection activities described in this process. In this event, the environmental health professional will document their justification for not completing the data collection activities. An obvious example would be deployment to a major city in a developed county.
1.3 Information generated by this process will be used for environmental health risk assessments. Environmental health risk assessments are beyond the scope of this guide.
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory requirements prior to use.
WITHDRAWN RATIONALE
The purpose of this guide is to describe a scientific methodology for conducting environmental health site assessments (EHSAs) for military deployments. EHSAs are prepared to evaluate potential environmental exposures that may impact the health of deployed personnel as directed by Presidential Review Directive 5; Chairman, Joint Chiefs of Staff memorandum MCM-0006-02 ; and Department of Defense Instruction 6490.3. This guide is intended to assist the user in developing conceptual site models (CSMs) for deployment sites. CSMs are used to define the exposure pathways. The exposure pathways assist in the evaluation of potential health impacts. The goal of this guide is to identify complete and potentially complete exposure pathways that may affect the health of deployed personnel.
Formerly under the jurisdiction of Committee E50 on Environmental Assessment, Risk Management, and Corrective Action, this guide was withdrawn in January 2012 in accordance with section 10.5.3.1 of the Regulations Governing ASTM Technical Committees, which requires that standards shall be updated by the end of the eighth year since the last approval date.

SIGNIFICANCE AND USE
This guide on the proper collection of emission and discharge wastes from glycol dehydrators is applicable to any natural gas industry and supplier that operates glycol dehydration units and that needs to identify which glycol units may have emissions above regulatory levels.  
The emission and discharge sampling methods discussed in this guide are not regulatory standards. Standard protocols have been developed by the Gas Research Institute (3) and other gas associations (4) and some state regulatory agencies such as the Louisiana Department of Environmental Quality (LDEQ) (5) and the Texas Natural Resource Conservation Commission (TNRCC) (6) are accepting these data. This guide is  not intended to instruct the user on how to perform the sampling using these protocols, but to make the user aware of certain practical considerations generally associated with sampling these waste streams.
SCOPE
1.1 Purpose This guide covers the proper collection of field emission and discharge data associated with glycol dehydration units used in the natural gas production, processing, transmission, storage, and distribution industries.
1.2 Background:
1.2.1 Increasing regulatory pressure has made emissions of benzene, toluene, ethylbenzene, and xylene isomers (collectively known as BTEX) and volatile organic compounds (VOCs) from the still vent of glycol dehydration units a major concern of the natural gas industry. The Clean Air Act Amendments (CAAA) of 1990 have been the impetus for air toxics regulations, and several states are regulating or are considering regulating emissions from glycol units (1). Liquid and solid waste discharges are exempt from Subtitle C (hazardous waste) regulation under the Resource Conservation and Recovery Act (RCRA), but may be regulated in the future (2).
1.2.2 Measurement of the waste streams from dehydrators is important to determine which units may have emissions above levels of regulatory concern. Measurements of air emissions from glycol dehydration units have been made from a variety of sampling points using different sampling protocols and analytical techniques since no standard methods have been developed by the United States Environmental Protection Agency (USEPA) or state regulatory agencies. Standard sampling methods do not exist for the liquid and solid waste streams since they are exempt from RCRA Subtitle C. The lack of standard protocols has meant that variations of this approach can result in very different emissions measurements (3).
1.2.3 Providing guidance on the collection of field emission and discharge data will allow the natural gas industry to quantify emissions and apply appropriate controls to comply with regulations.
1.3 Summary--This guide has several parts and an annex. Section 1 is Scope. Section 2 is Terminology that has definitions of terms commonly used with relation to glycol dehydration units in the natural gas industry. Section 3 is Significance and Use of this guide. Section 4 is a process description of glycol dehydration units. Section 5 is a discussion of the waste streams associated with glycol dehydrators. Section 6 presents the Approaches for Collecting Air Emission Data, while Sections 7 and 8 present the approaches for collecting liquid and solid waste discharge data, respectively. The annex includes a standard operating procedure (SOP) for the rich/lean glycol sampling method discussed in this guide.
1.4 The values stated in either inch-pound or SI units are to be regarded separately as the standard. The values given in parentheses are for information only.
1.5 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.
WITHDRAWN RATIONALE
This guide covers the proper collection of field emission and di...

SCOPE
1.1 This practice covers minimum acceptable accreditation criteria to assist in the assessment of certification programs for environmental professionals.  
1.2 This practice will assist a user of environmental services in identifying credible certification programs for environmental professionals.  
1.3 This practice does not propose to address any specific certification program for environmental professionals. It is the responsibility of the user of this guide to determine whether or not a specific certification program meets the criteria contained herein.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.
WITHDRAWN RATIONALE
This practice covers minimum acceptable accreditation criteria to assist in the assessment of certification programs for environmental professionals.
Formerly under the jurisdiction of Committee E50 on Environmental Assessment, Risk Management, and Corrective Action, this practice was withdrawn in January 2007 in accordance with section 10.5.3.1 of the Regulations Governing ASTM Technical Committees, which requires that standards shall be updated by the end of the eighth year since the last approval date.