Dr. Tod Delany (President, First Environment, USA)

Analyzing ISO 14067, PAS 2050 and Product
Tod Delaney, Ph.D, P.E.
First Environment Inc.
Role of Carbon Footprint
 Refers to the calculation of the amount of GHG emissions associated
with a company, event, activity, or the lifecycle of a good/service;
 Enables to ascertain and manage GHG emissions along the supply
 Safeguards the survival of companies in the changing regulatory and
economic business landscape;
 Furthers the understanding of the risk and opportunities in the
supply chain;
 Allows to focus effort in response to new regulatory, shareholder,
and consumer pressures.
Klaus Radunsky
Klaus Radunsky
Various Product Standards
 PAS 2050
 The WRI/WBCSD GHG Protocol Product Standard
 ISO 14067: International (global) Standard
 Standards are broadly consistent in their quantification
 methods, but their differing purpose and standard development
 processes has lead to different documents.
 Key methodological rules underpinning quantification in are consistent. In
particular, key topics that have been brought into alignment include consistent
approaches to:
Sector or product rules
Inclusion of biogenic carbon
Land use change
Delayed emissions
PAS 2050
PAS 2050: Publicly Available Specification (PAS)
 Issued by British Standards Institute (BSI)
Published first in 2008, revised in 2011. was introduced in
2008 (revised in 2011) with the aim of providing a consistent
internationally applicable method for quantifying product
carbon footprints.
 PAS 2050 drew upon lessons learned during the Product
Standard’s development process in its 2011 revision.
GHG Protocol Product Standard
The WRI/WBCSD GHG Protocol Product Standard
 The GHG Protocol built on the initial PAS 2050 method in
development of its Product Standard.
 Was released in 2011 and provides requirements to quantify the
GHG inventories of products as well as for public reporting.
ISO 14067
ISO 14067: International (global) Standard
 FDIS Failed (Technical Specification)
 Still an on-going process
 To be accepted by majority of participating countries
 If PAS contradicts to ISO, PAS takes precedence
Areas of Consistent Approaches Across Standards
Consistent approaches - no need for harmonization
Boundary and
Both Cradle-to-grave and cradle-to-gate approaches are
Data and Data
Primary data requirement - Primary data shall be collected
for all individual processes under the financial and
operations control
Not allowed for inclusion
Differing Principles
PAS 2050 vs. Product Standard vs. ISO 14067 - minor differences in
Per PAS 2050, an inventory is considered complete if all material emissions are included
(processes or sources contributing >1% to total emissions are considered material).
The Product Standard allows insignificant emissions to be excluded, with the reporting
organization determining the exclusion threshold based on the business goals for the
ISO 14067 emphasizes comprehensiveness and significance.
Under PAS 2050, consistency is required to “enable meaningful comparisons in GHG
related information.”
The Product Standard defines consistency more narrowly as the ability to compare
inventory results for a single product over time.
ISO 14067 emphasizes consistency, but comparative assertions are not supported
PAS 2050 states bias and uncertainties should be reduced as far as practicable. The
Product Standard is more prescriptive, requiring inventories with no systematic bias.
However, it also states practitioners should “achieve sufficient accuracy to enable users to
make decisions with reasonable assurance as to the reliability of the reported information.”
In practice, it seems the Product Standard requires a level of accuracy sufficient to meet
the intended business goals for the inventory.
ISO 14067 emphasizes avoidance of double counting, comprehensiveness, and significance.
Goal, Scope, and Principles
Product Sector Rules
Potential Differences
PAS 2050 review has introduced
‘supplementary requirements’ (SRs) that
include sector guidance/rules /Product
Category Rules (CPR)
A potential for differences exists
in the supplementary
requirements’ (SRs) and/or
product rules used. But the
expectation is that the same rules
should apply to any standard.
ISO uses CPR when available and applicable.
The Product Standard refers to ‘product rules’
to enable comparisons.
All documents require sector approaches to be
consistent with the overarching standard.
Goal, Scope, and Principles
Product Category Rules (PCRs)
PAS 2050: the ISO 14025 compliant PCRs: (1) Shall be used in
boundary setting when the system boundary in the PCR does not
conflict with the system boundary established in PAS 2050 clause 6,
(2)As the first preference
GHGP does not require PCRs
to be followed (for
quantification or public
reporting) but also is more
flexible beyond 14025.
The Product Standard: encourages users to look to sector specific
guidance and product rules when available and in conformance with
the product standard. Provides guidance on additional specifications
needed for comparisons that can be addressed in product rules.
ISO 14067: Part 1: PCRs shall be used when they: (a)Exist, Are in
accordance with ISO 14025, (b)Comply with the requirements of this
standard, (c) Are considered proper.
Part 2: The CF communication to consumers shall fulfill specific
product group requirements as defined by the PGR developed in
accordance with the standard.
PCR usage under ISO part 1
and PAS is required but it’s
not clear how users might
interpret “considered
proper” or “does not
conflict” and whether that
interpretation will be
consistent. ISO part 2
requires PGRs but not
program operators for public
Goal, Scope, and Principles
Product Comparison
PAS 2050: intended to support comparison of GHG
emissions between products, and to provide a common
basis for communication of this information. However
this PAS does not specify requirements for
communication (except use profile).
There are different
specifications for
communication of
The Product Standard: supports performance tracking of
a product over time. For product labeling, performance
claims by third parties, consumer and business decision
making based on comparison of two products, and other
types of product comparison, additional specifications
are needed. Comparative assertions are not supported.
ISO 14067: Comparative assertions are not supported.
Treatment of Specific Emissions &
Aircraft emissions
Potential Differences
None of the standards require the use of a
multiplier or other correction to emissions from
aircraft transport.
Minor chance - the inclusion of a
multiplier is optional in the Product
Standard but if included would
cause different results for air travel
The Product Standard allows the use of a
multiplier in the inventory results, but if so the
multiplier must also be disclosed in the inventory
If a multiplier is used for PAS 2050, it needs to be
recorded separately from the main inventory
Treatment of Specific Emissions &
Time period for assessment
Potential Differences
PAS 2050 specifies 100 year assessment period,
unless otherwise provided for in
supplementary requirements.
Minor chance – If a longer time
period is used following the
Product Standard. However, both
standards allow flexibility for
certain products/sectors.
The Product Standard allows companies to specify
the appropriate time-frame.
ISO 14040/14044, 14067 there is no time
But if known science, sector guidance, or product
rules do not exist, the Product Standard suggests
companies should assume a minimum time period
of 100 years including the end-of-life stage.
Treatment of Specific Emissions &
Stored Carbon
Potential Differences
In PSA 2050 and Protocol Standard, carbon stored Minor chance - if time /
beyond the assessment period is treated as stored assessment period is different.
carbon. In the Product Standard, stored carbon is
also reported separately.
PAS explicitly recognizes the
impact of carbon storage.
PAS 2050 time period for biogenic carbon storage
is within 100-years period)
ISO: Unclear what “reported
separately” means.
ISO doesn’t require a time period. Data on the
timing of carbon storage & sequestration shall be Protocol Standard : Embedded
collected and reported separately
carbon reported but impact not
included in product footprint
System Boundary
System Boundary
PAS 2050 sets certain specific inclusions and exclusions for
the system boundary as a default unless provided for in
supplementary requirements (e.g., excludes capital goods).
95% minimum coverage
The default for both is to
exclude processes that are
not typically relevant to a
product’s life cycle.
The Product Standard –requires all “attributable” processes
to be included in the boundary. “Non-attributable”
processes (i.e. not directly connected to the studied product
like capital goods) are not required to be included (and if
included must be disclosed).
Differences may result
where different
assumptions or product
guidance are used. Use of
the same SRs/product rules
should bring consistency
ISO 14067 – one criterion: significant contribution to CFP;
there are cut-off rules (mass, energy, environmental
Inclusion or exclusion of either attributable or nonattributable processes can be disclosed and justified.
System Boundary
Materiality / Cut-off
Potential Differences
Where a data gap exists, exclusions are allowed by the
Product Standard on the basis of significance (a 1%
insignificance threshold is given as a rule of thumb but not
Some chance – if assessment
under the Product Standard
results in greater than a 5 %
of total emissions excluded,
this will cause different
results than PAS 2050.
Justification and disclosure of exclusions from the
assessment is required in the inventory report. PAS 2050
allows exclusions on the basis of materiality (<1%) but at
least 95% of complete product life must be included.
Use of SRs / product rules
may bring consistency here.
Revision has moved towards alignment with the Product
Standard by removing requirements to apply the 95% rule
to remaining sources where a single source is >50%, and
not requiring scale up to account for 100%.
Potential Differences
After avoiding allocation, the hierarchy within the Some chance - without SRs
Product Standard is physical allocation and then
available it’s possible that physical
economic allocation.
allocation is used for Product
Standard & economic used for PAS
PAS 2050 step 2 “physical relationships” does not 2050. Use of same SRs / product
rules may bring consistency here.
ISO requires a 3 step procedure
For PAS 2050, the hierarchy is supplementary
requirements (SRs) and then economic allocation
as the default approach except in some cases
where specific requirements are given (i.e.,
transport/energy recovery/energy production
using CHP).
Land Use Impacts
Land Use Impacts
Potential Differences
PAS 2050 defines a direct land use change as “the conversion
of non-agricultural land to agricultural land as a consequence
of producing an agricultural product or input to a product on
that land.”
Differences in definition scope
can alter results.
The Product Standard defines a direct land use change less
narrowly. It allows other methods to be used, as long as the
reference is reported.
ISO 14067 : When significant, the GHG emissions and
removals occurring as a result of direct land use change shall
be assessed in accordance with the goal and scope of the
study and in accordance with internationally recognized
methods such as the IPCC Guidelines for National
Greenhouse Gas Inventories.
The Product Standard PAS 2050 do not include indirect land
use changes.
Calculating Emissions
Calculating Emissions
Potential Differences
PAS 2050 requires total emissions be scaled up to
account for any immaterial excluded emissions, while
the Product Standard allows processes or inputs with
missing data to be excluded, if a worst case emissions
estimate indicates they are insignificant.
Different quantification may
lead to differing results.
PAS 2050 requires use of the latest IPCC Global Warming
Potentials (GWPs) to convert all GHGs inventoried to
CO2e units, while the Product Standard doesn’t explicitly
require use of IPCC GWPs.
The addition of the
weighting of emissions in
PAS 2050 may lead to
differing results.
While PAS 2050 allows weighting of delayed emissions
over time, the Product Standard does not allow
weighting of emissions when estimating the main
inventory results. However, if organizations want to also
report the impact of delayed emissions separately, they
may do so.
Inventoried GHGs
Potential Differences
The Product Standard and ISO 14067 requires the six
Kyoto GHGs (CO2, CH4, N2O, SF6, perfluorocarbons
(PFCs), and hydrofluorocarbons (HFCs)) be included in
the inventory, but recommends other GHGs significant
or relevant to the product being inventoried be included
as well.
The inclusion of Different
GHGs may lead to differing
results. This also changes the
scope of the quantification.
In addition to the six Kyoto gases, PAS 2050 requires
inclusion of substances controlled by the Montreal
Protocol and listed in the latest IPCC guidance. PAS 2050
has a more inclusive list, so in cases where additional
substances beyond those listed in the Product Standard
are included, this should be noted in reporting.
Potential Differences
• PAS 2050 provides for three types of conformity
assessment for product inventories: (1)
independent third party certification; (2) other party
verification (non-accredited third parties); and (3) selfverification.
Mandatory verification can
lead to different results than
without it.
• PAS 2050 “highly encourages” independent third
party certification when communicating inventory
results publicly.
•ISO: requires third party certification. Some types of
communication (labels) are a detailed publicly available
• Product Standard: must be assured by a first or third
PAS 2050 does not specify any requirements for communicating
a product-level carbon footprint. However, it does require that
data supporting the GHG emission calculations, including but not
limited to, product and process boundaries, materials, emission
factors, etc.
requirements can
lead to different
The Product Standard lists specific elements which must be
included in public reporting of product-level inventories in
Chapter 14. According to the Standard, a public GHG inventory
report must follow the key accounting principles (Relevance,
Accuracy, Completeness, Consistency, and Transparency) and
include: general information, scope, boundaries, allocation,
recycling, data information, inventory results, methodological
choices, inventory changes over time, assurance, and use of
ISO 14067 – Addresses quantification and
communication of carbon footprints. It supports linkage
to more specific rules (e.g., PCRs under ISO 14025, sector
specific standards, internationally agreed sector-specific
guidance documents, CFP-PCR) Supports Comparisons of
CFP if linked to more specific rules (e.g., CFP-PCR) but
limited by Annex.
Differing requirements can
lead to different results
 More harmonization is needed to facilitate comparability of
carbon footprints for similar products.
 Transparency in reporting, including clear identification of
guidelines followed, unit of analysis, boundaries, assumptions,
and limitations, will be essential for increasing utility of
product-level emission inventories for both reporting
organizations and the public.
 As further sector specific rules are developed, we hope that
the same rules may be applied to either standard to bring
further consistency in product carbon assessments
Thank you
Information about
ISO 14067
ISO 14067 – Key Features (1)
Carbon footprint of products – Requirements and guidelines for quantification
and communication
Normative references
Terms and definitions
Methodology for CFP quantification
6.1 General
6.2 Use of CFP-PCR
6.3 Goal and scope of the CFP quantification
6.4 Life cycle inventory analysis for the CFP
6.5 Life cycle impact assessment
6.6 Life cycle interpretation
CFP study report
Klaus Radunsky
ISO 14067 – Key Features (2)
Publicly available CFP communication
CFP disclosure report
CFP communication
Options for CFP communication
CFP communication intended to be available to the public
CFP communication not intended to be available to the public
CFP communication programme
Creation of CFP-PCR
Additional aspects for CFP communication
Annex A (normative) The 100-year GWP
Annex B (normative) Limitations of the carbon footprint of a product
Annex C (informative) Possible procedure for the treatment of recycling CFP
Annex D (normative) Comparisons of CFPs
Klaus Radunsky
Klaus Radunsky
ISO 14067 – Key Features (3)
4 Application
As with all ISO International Standards, this International Standard is not intended
to create barriers to trade or to contradict any WTO requirements.
The CFP study shall not be used for a communication on overall environmental
superiority because a CFP study covers only a single impact category.
Comparisons based on the CFP of different products shall not be made public
unless the requirements of Annex D are fulfilled, because of the inherent
limitations of the CFP approach (see also Annex B).
Klaus Radunsky
ISO 14067 – Key Features (4)
Consistency (terminology, principles, requirements)
 With existing ISO standards (e.g., ISO 14040, 14044, 14020, 14025)
 With PAS 2050
 With GHG Protocol Product Standard
Supports four options for communication of CFP
 Declaration
 Label
 Report
 Performance tracking report
 (CFP claim: see ISO 14021)
Klaus Radunsky

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