ISO/TC 207/SC 4 - Environmental performance evaluation

This document establishes principles, specifies requirements and gives guidelines: for designating as “green” loans which finance eligible projects, assets and supporting expenditures; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on the environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable to lenders.

This document establishes principles, specifies requirements and gives guidelines: for designating bonds which finance eligible projects, assets and supporting expenditures as “green”; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on their environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any issuer of bonds.

This document specifies requirements for verification bodies performing verification of claims of conformity to ISO 14030-1 or ISO 14030-2 and to ISO 14030-3 or a suitable substitute taxonomy. Conformity to the requirements of this document is mandatory for the verification of statements made by green debt issuers, borrowers and lenders that claim that their products conform to the ISO 14030 series. This document specifies requirements for the validation of claims of eligibility made in conformity to ISO 14030-1:2021, 5.4, ISO 14030-2:2021, 6.3, and ISO 14030-2:2021, 7.3. This document also establishes requirements for the optional use of third-party marks of conformity.

This document gives guidelines for the design and use of environmental performance evaluation (EPE) within an organization. It is applicable to all organizations, regardless of type, size, location and complexity. This document does not establish environmental performance levels. It is not intended for use for the establishment of any other environmental management system (EMS) conformity requirements. The guidance in this document can be used to support an organization's own approach to EPE including its commitments to compliance with legal and other requirements, the prevention of pollution and continual improvement, among others. NOTE This document is a generic standard and does not include guidance on specific methods for valuing or weighting different kinds of impacts in different kinds of sectors, disciplines, etc. Depending on the nature of the organization's activities, there is often a need to also go to other sources for additional information and guidance on sector-specific topics, different subject matters or different scientific disciplines.

This document gives guidelines to organizations for general principles, policy, strategy and activities relating to both internal and external environmental communication. It uses proven and well-established approaches for communication, adapted to the specific conditions that exist in environmental communication. It is applicable to all organizations regardless of their size, type, location, structure, activities, products and services, and whether or not they have an environmental management system in place. It can be used in combination with any of the ISO 14000 family of standards, or on its own. NOTE 1 A reference table to the ISO 14000 family is provided in Annex A. NOTE 2 ISO 14020, ISO 14021, ISO 14024, ISO 14025 and ISO 14026 provide specific environmental communication tools and guidance relating to product labels and declarations.

This document gives guidelines for the systematic and methodical acquisition and review of quantitative environmental information and data about systems. It supports the application of standards and reports on environmental management. This document gives guidelines for organizations on the general principles, policies, strategies and activities necessary to obtain quantitative environmental information for internal and/or external purposes. Such purposes can be, for example, to establish inventory routines and support decision making related to environmental policies and strategies, aimed in particular at comparing quantitative environmental information. The information is related to organizations, activities, facilities, technologies and products. This document addresses issues related to defining, collecting, processing, interpreting and presenting quantitative environmental information. It provides guidelines on how to establish accuracy, verifiability and reliability for the intended use. It uses proven and well-established approaches for the preparation of information adapted to the specific needs of environmental management. This document is applicable to all organizations, regardless of their size, type, location, structure, activities, products, level of development and whether or not they have an environmental management system in place. NOTE 1 Quantitative information specifically addresses quantification of environmental performance in the form of environmental performance indicators in accordance with ISO 14031. NOTE 2 Quantitative information also addresses quantification of risk for risk management purposes. This document supplements the contents of other International Standards on environmental management. NOTE 3 Annexes A and B provide illustrative and general examples of how to apply the guidelines and the framework. Annexes C and D provide sector-specific case studies on the application of the framework and case studies on selected documents from the ISO 14000 family, respectively. Annex E provides explanatory information to prevent misinterpretation of the guidance of this document.

ISO 14034:2016 specifies principles, procedures and requirements for environmental technology verification (ETV).

ISO 14031:2013 gives guidance on the design and use of environmental performance evaluation (EPE) within an organization. It is applicable to all organizations, regardless of type, size, location and complexity. ISO 14031:2013 does not establish environmental performance levels. The guidance in ISO 14031:2013 can be used to support an organization's own approach to EPE, including its commitments to compliance with legal and other requirements, the prevention of pollution, and continual improvement.

ISO/TS 14033:2012 supports the application of standards and reports on environmental management. It provides guidelines on how to acquire quantitative environmental information and data and implement methodology. It gives guidelines to organizations on general principles, policy, strategy and activities necessary to obtain quantitative environmental information for internal and/or external purposes. Such purposes can be, for example, to establish inventory routines and support decision making related to environmental policies and strategies, aimed in particular at comparing quantitative environmental information. The information is related to organizations, activities, facilities, technologies or products. ISO/TS 14033:2012 addresses issues related to defining, collecting, processing, interpreting and presenting quantitative environmental information. It provides guidelines on how to establish accuracy, verifiability and reliability for the intended use. It utilizes proven and well-established approaches for the preparation of information adapted to the specific needs of environmental management. It is applicable to all organizations, regardless of their size, type, location, structure, activities, products, level of development and whether or not they have an environmental management system in place. ISO/TS 14033:2012 supplements the contents of other International Standards on environmental management.

ISO 14063:2006 gives guidance to an organization on general principles, policy, strategy and activities relating to both internal and external environmental communication. It utilizes proven and well-established approaches for communication, adapted to the specific conditions that exist in environmental communication. It is applicable to all organizations regardless of their size, type, location, structure, activities, products and services, and whether or not they have an environmental management system in place. ISO 14063:2006 is not intended for use as a specification standard for certification or registration purposes or for the establishment of any other environmental management system conformity requirements. It can be used in combination with any of the ISO 14000 series of standards, or on its own.