Climate protection is at the top of the international and national political agenda and more and more companies are reporting their direct and indirect greenhouse gases (GHG). This creates a starting point for a possible roadmap for reducing GHGs up to the goal of climate neutrality and ensures continuous improvement and monitoring of developments.
Competition law requirements and the Federal Act Against Unfair Competition (UWG) are also being increasingly scrutinized by consumer protection bodies and the courts with regard to potentially misleading statements on "climate neutrality" or "environmentally friendly" products and services. Due to the European "Empowering Consumers Directive" or the "Green Claims Directive", stricter regulations to avoid green washing and social washing are to be expected. Ultimately, the traceability of advertising slogans or statements in the external communication about products and/or services to verified balance sheets will be important.
In addition, the market demands statements on the climate relevance of products.
The implementation of ISO 14067 can provide the following benefits:
- The EU Taxonomy Regulation references ISO 14067 for climate change and is therefore internationally recognized.
- Organizations are increasingly asking their suppliers for a GHG balance sheet for products.
- In the EU's future reporting obligations based on the CSRD Directive, greenhouse gas emissions must be reported comprehensively in the ESRS E1 standard. This may apply to products.
- Identification of risks associated with GHG.
- GHG accounting is a good systematic addition to ISO 14001:2015 or ISO 50001:2018 for controlling and monitoring GHGs.
- GHG accounting supports strategic planning, the innovation process and investment planning.
- With regard to future reporting obligations, a GHG balance sheet ensures the provision of additional information.
- The confidence of interested parties is increased.
- Advertising claims become verifiable and traceable.
- Creating a GHG balance for products or product groups
- A GHG balance for products serves as input for innovations to reduce GHG
- Companies and organizations from the industrial, commercial and service sectors
- Organizations that are part of the category “sustainable economic activities” according to the EU Taxonomy Regulation
- Large organizations with more than 250 employees that (will) fall under the CSRD reporting and auditing obligations.
ISO 14067 basically requires the following points (excerpt):
- Determination of materiality
- Definition of objectives and balance sheet boundaries
- Specification of the functional or declared unit
- Determination of risk assessments and uncertainties
- Structure of process modules into life cycle stages
- Data selection, data quality
- Quantification of GHG emissions, storage and removal of GHG
- Data calculation
- Quality management of GHG balances
- GHG report
Quality Austria - Trainings, Zertifizierungs und Begutachtungs GmbH is currently not yet accredited, but accreditation is being sought.
ISO 14001:2015, ISO 50001:2018, ISO 14040 and -44 as well as ISO 14064
Contact
Network partner
Mr. Michael Schwingshackl
Network partner, Product Expert verification of greenhouse gas balances and environmental information
