CELEX ID: 32013H0179

--- ENGLISH ---

Document:
4.5.2013
EN
Official Journal of the European Union
L 124/1
COMMISSION RECOMMENDATION
of 9 April 2013
on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations
(Text with EEA relevance)
(2013/179/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 191 and Article 292 thereof,
Whereas:
(1)
Reliable and correct measurement and information on the environmental performance of products and organisations is an essential element in the environmental decision-making of a wide range of actors.
(2)
The current proliferation of different methods and initiatives to assess and communicate environmental performance is leading to confusion and mistrust in environmental performance information. It also may lead to additional costs for business if they are requested to measure the environmental performance of the product or the organisation based on different methods by public authorities, business partners, private initiatives and investors. Such costs reduce the opportunities for cross-border trading of green products. There is a risk that these failures on the market of green products will continue to deepen 
(
1
)
.
(3)
The Communication from the Commission to the Council and the European Parliament on "Integrated Product Policy - Building on Environmental Life-Cycle Thinking" 
(
2
)
 recognised the importance of addressing environmental impacts throughout the life cycle of a product in an integrated way.
(4)
The Conclusions of the Council on "Sustainable materials management and sustainable production and consumption" of 20 December 2010 
(
3
)
 invited the Commission to develop a common methodology on the quantitative assessment of the environmental impacts of products, throughout their life cycle, in order to support the assessment and labelling of products.
(5)
The Communication from the Commission to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions "Towards a Single Market Act - For a highly competitive social market economy. 50 proposals for improving our work, business and exchanges with one another" 
(
4
)
 outlined that possibilities would be explored for establishing a common European methodology to assess and label products, to address the issue of their environmental impact, including carbon emissions. The need for such an initiative was re-iterated in the two follow-up Single Market Acts 
(
5
)
.
(6)
The Communication on “A European Consumer Agenda - Boosting confidence and growth” stressed that consumers have the right to know the environmental impacts throughout the life cycle of the products they intend to buy and they should be supported in easily identifying the truly sustainable choice. It stated that the Commission will develop harmonised methodologies to assess the life cycle environmental performance of products and companies as a basis for providing reliable information to consumers.
(7)
The Communication on "A Stronger European Industry for Growth and Economic Recovery - Industrial Policy Communication Update" 
(
6
)
 mentioned that the Commission is studying the best possible ways to integrate green products and services in the Internal Market, including environmental footprinting.
(8)
In the Communication from the Commission to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions "Roadmap to a Resource Efficient Europe" 
(
7
)
, the European Commission pledged to establish a common methodological approach to enable Member States and the private sector to assess, display and benchmark the environmental performance of products, services and companies based on a comprehensive assessment of environmental impacts over the life cycle (‧environmental footprint‧).
(9)
The same document invited Member States to put in place incentives that stimulate a large majority of companies to measure, benchmark and improve their resource efficiency systematically.
(10)
As a response to these policy needs, the Product Environmental Footprint and Organisation Environmental Footprint methods were developed by the Commission on the basis of existing, widely recognised methods. The Communication "Building the Single Market for Green Products" outlines a framework for developing them further and for refining the methodologies with the participation of a wide range of stakeholders (including industry, and particularly SMEs) through testing. The testing will also explore possible solutions for practical challenges such access to, and quality of, life cycle data, or cost-effective verification methods.
(11)
The final objective of the initiative is to overcome the fragmentation of the internal market as regards different available methods for measuring environmental performance. The Commission considers that for mandatory application further developments are necessary in order to minimise administrative burdens. As with any new method upfront costs can be expected, the Commission therefore recommends that those businesses that decide to apply the methodology on a voluntary basis, should do so after careful assessment of the impact on their competitiveness and equally Member States using the methodology should assess costs and benefits on SME's.
(12)
The Commission is working on developing sector and product category tailored approaches in line with the requirements of the environmental footprint methods, taking into account the need to address the special characteristics of complex products, flexible supply chains and dynamic markets.
(13)
By recommending the use of the environmental footprint methods to Member States, private companies and associations, operators of schemes related to the measurement or communication of environmental performance and the financial community, the current proliferation of methods and labels is expected to be reduced, benefiting both providers and users of environmental performance information. For clarification purposes, potential fields of application are listed in Annex I to this Recommendation.
(14)
The Commission notes that while this initiative focuses on environmental impacts, in the global context also other performance indicators, such as economic and social impacts, as well as labour practice concerns play increasingly important roles, and have also trade-offs. The Commission will follow closely these developments and other international methodologies (such as the Global Reporting Initiative/Sustainability Reporting Guidance).
(15)
Most SMEs lack the expertise and resources to address the requests for life cycle environmental performance information. Therefore, support to SMEs should be provided by Member States and industrial associations.
(16)
Complementary to the pilot phase supporting tools will be developed (such as quality criteria for LCA databases, data management systems, scientific arbitration, compliance and verification systems, coordination authorities) at European Union and Member States levels so as to contribute to the achievement of the policy objectives. The Commission, aware of the global market, and will keep international organisations informed about this voluntary initiative.
HAS ADOPTED THIS RECOMMENDATION:
1.   
PURPOSE AND SCOPE
1.1.
This Recommendation promotes the use of the environmental footprint methods in relevant policies and schemes related to the measurement or communication of the life cycle environmental performance of products or organisations.
1.2.
This Recommendation is addressed to Member States, and to private and public organisations that measure or intend to measure the life cycle environmental performance of their products, services or their organisation, or communicate or intend to communicate life cycle environmental performance information to any private, public and civil society stakeholder in the Single Market.
1.3.
This Recommendation does not apply to the implementation of EU mandatory legislation that foresees a specific methodology for the calculation of the life cycle environmental performance of products.
2.   
DEFINITIONS
For the purposes of this Recommendation, the following definitions apply:
(a)   
Product Environmental Footprint (hereinafter PEF) method
: general method to measure and communicate the potential life cycle environmental impact of a product as laid down in Annex II.
(b)   
Organisation Environmental Footprint (hereinafter OEF) method
: general method to measure and communicate the potential life cycle environmental impact of an organisation as laid down in Annex III.
(c)   
Product Environmental Footprint
: result of a Product Environmental Footprint study based on the Product Environmental Footprint method.
(d)   
Organisation Environmental Footprint
: result of an Organisation Environmental Footprint study based on the Organisation Environmental Footprint method.
(e)   
Life cycle environmental performance
: quantified measurement of the potential environmental performance taking all relevant life cycle stages of a product or organisation into account, from a supply chain perspective.
(f)   
Communication of life cycle environmental performance
: any disclosure of life cycle environmental performance information, including to business partners, investors, public bodies or consumers.
(g)   
Organisation
: a company, corporation, firm, enterprise, authority or institution, or part or combination thereof, whether incorporated or not, public or private, that has its own functions and administrations.
(h)   
Scheme
: for-profit or not-for-profit initiative taken by private companies or an association thereof, by a public-private partnership or by non-governmental organisations that requires the measurement or communication of life cycle environmental performance.
(i)   
Industrial association
: organisation representing private companies that are members of the organisation or private companies belonging to a sector at local, regional national or international level.
(j)   
Financial community
: all actors providing financial services (including financial advice), including banks, investors and insurance companies.
(k)   
Life cycle data
: life cycle information of a specified product, organisation or other reference. It covers descriptive metadata and quantitative life cycle inventory as well as life cycle impact assessment data.
(l)   
Life cycle inventory data
: quantified inputs and outputs for a product or organisation throughout its life cycle, either specific (directly measured or collected) or generic (not directly measured or collected, average) data.
3.   
USE OF THE PEF AND OEF METHODS IN MEMBER STATES' POLICIES
Member States should:
3.1.
Use the PEF method or the OEF method in voluntary policies involving the measurement or communication of the life cycle environmental performance of products or organisations, as appropriate while ensuring that such policies do not create obstacles to the free movement of goods in the Single Market
3.2.
Consider life cycle environmental performance information or claims based on the use of the PEF method or the OEF method as valid in relevant national schemes involving the measurement or communication of the life cycle environmental performance of products or organisations.
3.3.
Make efforts to increase the availability of high quality life cycle data by setting up actions to develop, review and make available national databases and contributing to populating existing public databases, based on the data quality requirements set up in the PEF and OEF methods.
3.4.
Provide assistance and tools for SMEs to help them measure and improve the life cycle environmental performance of their products or organisation based on the PEF or the OEF method.
3.5.
Encourage the use of the OEF method for measuring or communicating the life cycle environmental performance of public organisations.
4.   
USE OF THE PEF AND OEF METHODS BY COMPANIES AND OTHER PRIVATE ORGANISATIONS
Companies and other private organisations deciding to measure or communicate the life cycle environmental performance of their products or organisation should:
4.1.
Use the PEF method and the OEF method for the measurement or communication of the life cycle environmental performance of their products or organisation.
4.2.
Contribute to the review of public databases and populate these with high quality life cycle data at least equivalent to the data quality requirements set up in the PEF or OEF methods.
4.3.
Consider providing support to SMEs in their supply chains to provide information based on PEF and OEF and to improve their organisations’ and their products’ life cycle environmental performance.
Industrial associations should:
4.4.
Promote the use of the PEF method and the OEF method among their membership.
4.5.
Contribute to the review of public databases and populate these with high quality life cycle data at least equivalent to the data quality requirements set up in the PEF or OEF methods.
4.6.
Provide simplified calculation tools and expertise to help SME members calculate the life cycle environmental performance of their products or organisation based on the PEF method or the OEF method.
5.   
USE OF THE PEF AND OEF METHODS IN SCHEMES RELATED TO THE MEASUREMENT OR COMMUNICATION OF LIFE CYCLE ENVIRONMENTAL PERFORMANCE
Schemes related to the measurement or communication of life cycle environmental performance should:
5.1.
Use the PEF method and the OEF method as a reference method for the measurement or communication of the life cycle environmental performance of products and organisations.
6.   
USE OF THE PEF AND OEF METHODS BY THE FINANCIAL COMMUNITY
Members of the financial community should, if appropriate:
6.1.
Promote the use of life cycle environmental performance information calculated on the basis of the PEF method or the OEF method in the assessment of financial risk related to life cycle environmental performance.
6.2.
Promote the use of information based on OEF studies in their assessment of performance levels for the environmental component of sustainability indices.
7.   
VERIFICATION
7.1.
If PEF and OEF studies are to be used for communication purposes, the studies should be verified according to the review requirements of the PEF and OEF methods.
7.2.
The verification should be based on the following guiding principles:
(a)
a high degree of credibility for the measurement and communication;
(b)
proportionality of the cost and benefit of the verification to the intended use of PEF and OEF results;
(c)
verifiability of the life cycle data as well as the traceability of products and organisations.
8.   
REPORTING ON THE IMPLEMENTATION OF THE RECOMMENDATION
8.1.
Member States are invited to inform the Commission of actions taken in light of this Recommendation on a yearly basis. The first provision of information should be transmitted one year after the adoption of this Recommendation. Information transmitted should include:
(a)
How the PEF method and the OEF method are used in policy initiative(s);
(b)
number of products and organisations covered by the initiative;
(c)
incentives related to life cycle environmental performance;
(d)
initiatives related to the development of high quality life cycle data;
(e)
assistance provided to SMEs in the provision of life cycle environmental information and in improving their life cycle environmental performance;
(f)
eventual problems or bottlenecks identified with the use of the methods.
Done at Brussels, 9 April 2013.
For the Commission
Janez POTOČNIK
Member of the Commission
(
1
)
  Impact Assessment accompanying the document Communication from the Commission on Building the Single Market for Green Products: Facilitating better and credible information on the environmental performance of products and organisations (SWD(2013) 111 final).
(
2
)
  COM(2003) 302 final.
(
3
)
  
            3 061st ENVIRONMENT Council meeting, Brussels, 20 December 2010.
(
4
)
  COM(2010) 608 final/2.
(
5
)
  COM(2011) 206 final Single Market Act - Twelve levers to boost growth and strengthen confidence. "Working together to create new growth" and COM(2012) 573 final Single Market Act II - Together for new growth.
(
6
)
  COM(2012) 582 final.
(
7
)
  COM(2011) 571 final.
ANNEX I
POTENTIAL FIELDS OF APPLICATION OF PEF AND OEF METHODS AND RESULTS
Potential fields of application for the PEF method and PEF results:
—
optimisation of processes along the life cycle of a product;
—
support of product design minimising environmental impacts along the life cycle;
—
communication of life cycle environmental performance information on products (e.g. through documentation accompanying the product, websites and apps) by individual companies or through voluntary schemes;
—
schemes related to environmental claims, in particular ensuring sufficient robustness and completeness of claims;
—
reputational schemes giving visibility to products that calculate their life cycle environmental performance;
—
identification of significant environmental impacts in view of setting criteria for ecolabels;
—
providing incentives based on life cycle environmental performance, as appropriate.
Potential fields of application for the OEF method and OEF results:
—
optimisation of processes along the whole supply chain of an organisation’s product portfolio;
—
communication of life cycle environmental performance to interested parties (e.g. through Annual Reports, in sustainability reporting, as a response to investor or stakeholder questionnaires);
—
reputational schemes giving visibility to organisations calculating their life cycle environmental performance, or to organisations improving their life cycle environmental performance over time (e.g. year on year);
—
schemes requiring reporting on life cycle environmental performance;
—
as a means to provide information on life cycle environmental performance and the reaching of objectives in the framework of an environmental management system;
—
providing incentives based on improvement of life cycle environmental performance as calculated based on the OEF method, as appropriate.
ANNEX II
PRODUCT ENVIRONMENTAL FOOTPRINT (PEF) GUIDE
EXECUTIVE SUMMARY
9
Context
9
Objectives and target audience
9
Process and Results
9
Relationship to the Organisation Environmental Footprint Guide
10
Terminology: shall, should and may
10
1.
GENERAL CONSIDERATIONS FOR PRODUCT ENVIRONMENTAL FOOTPRINT (PEF) STUDIES
11
1.1
Approach and examples for potential applications
11
1.2
How to Use this Guide
13
1.3
Principles for Product Environmental Footprint Studies
13
1.4
Phases of a Product Environmental Footprint study
14
2.
ROLE OF PRODUCT ENVIRONMENTAL FOOTPRINT CATEGORY RULES (PEFCRs)
15
2.1
General
15
2.2
Role of PEFCRs and relation with existing Product Category Rules (PCRs)
16
2.3
PEFCR structure based on the Classification of Products by Activity (CPA)
17
3.
DEFINING THE GOAL(S) OF THE PRODUCT ENVIRONMENTAL FOOTPRINT STUDY
18
3.1
General
18
4.
DEFINING THE SCOPE OF THE PRODUCT ENVIRONMENTAL FOOTPRINT STUDY
19
4.1
General
19
4.2
Unit of analysis and reference flow
19
4.3
System boundaries for Product Environmental Footprint Studies
20
4.4
Selecting Environmental Footprint Impact Categories and Assessment Methods
21
4.5
Selecting additional environmental information to be included in the PEF
23
4.6
Assumptions/limitations
25
5.
COMPILING AND RECORDING THE RESOURCE USE AND EMISSIONS PROFILE
25
5.1
General
25
5.2
Screening step (recommended)
26
5.3
Data management plan (optional)
26
5.4
Resource Use and Emissions Profile Data
27
5.4.1
Raw Material Acquisition and Pre-processing (Cradle-to-Gate)
27
5.4.2
Capital goods
28
5.4.3
Production
28
5.4.4
Product Distribution and Storage
28
5.4.5
Use stage
28
5.4.6
Modelling logistics for the analysed product
29
5.4.7
End-of-Life
30
5.4.8
Accounting for Electricity Use (including Use of Renewable Energy)
31
5.4.9
Additional considerations for compiling the resource use and emissions profile
31
5.5
Nomenclature for the Resource Use and Emissions Profile
32
5.6
Data quality requirements
33
5.7
Specific data collection
41
5.8
Generic data collection
42
5.9
Dealing with remaining unit process data gaps/missing data
43
5.10
Handling multi-functional processes
43
5.11
Data gathering related to the next methodological phases in a PEF study
46
6.
ENVIRONMENTAL FOOTPRINT IMPACT ASSESSMENT
47
6.1
Classification and Characterisation (mandatory)
47
6.1.1
Classification of Product Environmental Footprint Flows
48
6.1.2
Characterisation of Environmental Footprint Flows
48
6.2
Normalisation and Weighting (recommended/optional)
49
6.2.1
Normalisation of Environmental Footprint Impact Assessment Results (recommended)
49
6.2.2
Weighting of Environmental Footprint Impact Assessment Results (optional)
49
7.
INTERPRETATION OF PRODUCT ENVIRONMENTAL FOOTPRINT RESULTS
50
7.1
General
50
7.2
Assessment of the robustness of the Product Environmental Footprint model
50
7.3
Identification of Hotspots
51
7.4
Estimation of Uncertainty
51
7.5
Conclusions, Recommendations and Limitations
52
8.
PRODUCT ENVIRONMENTAL FOOTPRINT REPORTS
52
8.1
General
52
8.2
Reporting elements
52
8.2.1
First element: Summary
52
8.2.2
Second element: Main Report
52
8.2.3
Third element: Annex
54
8.2.4
Fourth element: Confidential Report
54
9.
PRODUCT ENVIRONMENTAL FOOTPRINT CRITICAL REVIEW
54
9.1
General
54
9.2
Review Type
55
9.3
Reviewer Qualification
55
10.
ACRONYMS AND ABBREVIATIONS
56
11.
GLOSSARY
57
12.
REFERENCES
62
Annex I:
Summary of Key Mandatory Requirements for Product Environmental Footprint and for Developing Product Environmental Footprint Category Rules
65
Annex II:
Data Management Plan (adapted from GHG Protocol Initiative)
76
Annex III:
Data collection checklist
77
Annex IV:
Identifying Appropriate Nomenclature and Properties for Specific Flows
81
Annex V:
Dealing with Multi-functionality in Recycling Situations
84
Annex VI:
Guidance on accounting for Direct Land Use Change emissions relevant for climate change
86
Annex VII:
Example of PEFCRs for intermediate paper products - Data Quality Requirements
88
Annex VIII:
Mapping of terminology used in this PEF Guide with ISO terminology
89
Annex IX:
PEF Guide and ILCD Handbook: major deviations
90
Annex X:
Comparison of the key requirements of the PEF Guide with other methods
91
EXECUTIVE SUMMARY
The Product Environmental Footprint (PEF) is a multi-criteria measure of the environmental performance of a good or service throughout its life cycle. PEF information is produced for the overarching purpose of seeking to reduce the environmental impacts of goods and services taking into account supply chain 
(
1
)
 activities (from extraction of raw materials, through production and use, to final waste management). This PEF Guide provides a method for modelling the environmental impacts of the flows of material/energy and the emissions and waste streams associated with a product throughout its life cycle.
This document provides guidance on how to calculate a PEF, as well as how to develop product category-specific methodological requirements for use in Product Environmental Footprint Category Rules (PEFCRs). PEFs are complimentary to other instruments focused on specific sites and thresholds.
Context
This PEF Guide has been developed in the context of one of the building blocks of the Flagship initiative of the Europe 2020 Strategy – “A Resource-Efficient Europe”
                   
(
2
)
. The European Commission's “Roadmap to a Resource Efficient Europe”
                   
(
3
)
 proposes ways to increase resource productivity and to decouple economic growth from both resource use and environmental impacts, taking a life-cycle perspective. One of its objectives is to: “Establish a common methodological approach to enable Member States and the private sector to assess, display and benchmark the environmental performance of products, services and companies based on a comprehensive assessment of environmental impacts over the life-cycle (‧environmental footprint‧)”. The European Council invited the Commission to develop supporting methodologies.
Thus, the Product and Organisation Environmental Footprint (OEF) project was initiated with the aim of developing a harmonised European methodology for Environmental Footprint (EF) studies that can accommodate a broader suite of relevant environmental performance criteria using a life-cycle approach 
(
4
)
. A life-cycle approach refers to taking into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation from a supply chain perspective. It includes all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts, health effects, resource-related threats and burdens to society. This approach is also essential for exposing any potential trade-offs between different types of environmental impacts associated with specific policy and management decisions. It thus helps to avoid unintended shifting of burdens.
Objectives and target audience
This document aims to provide detailed and comprehensive technical guidance on how to conduct a PEF study. PEF studies may be used for a variety of purposes, including in-house management and participation in voluntary or mandatory programmes. It is primarily aimed at technical experts who need to develop a PEF study, for example engineers and environmental managers in companies and other institutions. No expertise in environmental assessment methods is needed to use this Guide for conducting a PEF study.
This PEF Guide is not intended to directly support comparisons or comparative assertions (i.e. claims of overall superiority or equivalence of the environmental performance of one product compared to another (based on ISO 14040:2006)). Such comparisons require the development of additional PEFCRs that would complement the more general guidance given here, in order to further increase methodological harmonisation, specificity, relevance and reproducibility for a given product-type. PEFCRs will furthermore facilitate the focusing of attention on the most important parameters, thus also reducing the time, efforts, and costs involved in completing a PEF study. In addition to providing general guidance and defining the requirements for PEF studies, this document also specifies the requirements for the development of PEFCRs.
Process and Results
Each requirement specified in this PEF Guide has been chosen taking into consideration the recommendations of similar, widely recognised environmental accounting methods and guidance documents. Specifically, the methodology guides considered were: ISO standards 
(
5
)
 (in particular: ISO 14044(2006), Draft ISO/DIS 14067(2012); ISO 14025(2006), ISO 14020(2000)), the ILCD (International Reference Life Cycle Data System) Handbook 
(
6
)
; the Ecological Footprint Standards 
(
7
)
; the Greenhouse Gas Protocol 
(
8
)
 (WRI/ WBCSD); the general principles for an environmental communication on mass market products BPX 30-323-0 (ADEME) 
(
9
)
; and the specification for the assessment of the life cycle greenhouse gas emissions of goods and services (PAS 2050, 2011) 
(
10
)
.
The outcome of this analysis is summarised in Annex X. A more detailed description can be found in “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment” (EC-JRC-IES 2011b) 
(
11
)
. Whereas existing methods may provide several alternatives for a given methodological decision point, the intention of this PEF Guide is (wherever feasible) to identify a single requirement for each decision point, or to provide additional guidance that will support more consistent, robust and reproducible PEF studies. Thus, comparability is given priority over flexibility.
As elaborated before, PEFCRs are a necessary extension of and complement to the more general guidance for PEF studies provided in this document (i.e. in terms of comparability between different PEF studies). As they are developed, PEFCRs will play an important role in increasing the reproducibility, quality, consistency, and relevance of PEF studies.
Relationship to the Organisation Environmental Footprint Guide
Both the Organisation Environmental Footprint (OEF) and the PEF provide a life-cycle approach to quantifying environmental performance. Whereas the PEF method is specific to individual goods or services, the OEF method applies to organisational activities as a whole – in other words, to all activities associated with the goods and/or services the organisation provides from a supply chain perspective (from extraction of raw materials, through use, to final waste management options). Organisation and Product Environmental Footprinting can therefore be viewed as complementary activities, each undertaken in support of specific applications.
Calculating the OEF does not require multiple product analyses. Rather, the OEF is calculated using aggregate data representing the flows of resources and waste that cross a defined organisational boundary. Once the OEF is calculated, however, it may be disaggregated to the product level using appropriate allocation keys. In theory, the sum of the PEFs of the products provided by an organisation over a certain reporting interval (e.g. 1 year) should be close to its OEF for the same reporting interval 
(
12
)
. The methodologies in this PEF Guide have been purposefully developed towards this end. Moreover, the OEF can help to identify areas of the organisation’s product portfolio where environmental impacts are most significant and, hence, where detailed, individual product-level analyses may be required.
Terminology: shall, should and may
This PEF Guide uses precise terminology to indicate the requirements, the recommendations and options that companies may choose.
The term “shall” is used to indicate what is required in order for a PEF study to be in conformance with this Guide.
The term “should” is used to indicate a recommendation rather than a requirement. Any deviation from a “should” requirement has to be justified by the conductor of the study and made transparent.
The term “may” is used to indicate an option that is permissible.
1.   GENERAL CONSIDERATIONS FOR PRODUCT ENVIRONMENTAL FOOTPRINT (PEF) STUDIES
1.1   
Approach and examples for potential applications
The Product Environmental Footprint (PEF) is a multi-criteria measure of the environmental performance of a good or service throughout its life cycle 
(
13
)
. PEF information is produced for the overarching purpose of helping to reduce the environmental impacts of goods and services.
This document provides guidance on how to calculate a PEF, as well as how to create product category-specific methodological requirements for use in Product Environmental Footprint Category Rules (PEFCRs). PEFCRs are a necessary extension of and complement to the general guidance for PEF studies. As they are developed, PEFCRs will play an important role in increasing the reproducibility, consistency, and relevance of PEF studies. PEFCRs help focus on the most important parameters, thus also possibly reducing the time, efforts, and costs involved in conducting a PEF study.
Based on a life-cycle approach 
(
14
)
, the PEF Guide provides a method for modelling the environmental impacts of the flows of material/energy and resulting emissions and waste 
(
15
)
 streams associated with a product 
(
16
)
 from a supply chain 
(
17
)
 perspective (from extraction of raw materials 
(
18
)
, through use, to final waste management). A life cycle approach refers to taking into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation from a supply chain perspective. It includes all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts, health effects, resource-related threats and burdens to society.
It is primarily aimed at technical experts who need to develop a PEF study, for example engineers and environmental managers. No expertise in environmental assessment methods is necessary in order to use this Guide to develop a PEF study.
The PEF method is based on the life-cycle approach. The life-cycle approach to environmental management, and Life Cycle Thinking (LCT) in general, takes into consideration all relevant environmental interactions associated with a good, service, activity, or entity from a supply chain perspective. This is in contrast to focusing on site-level impacts only or on single environmental impacts in order to reduce the possibility of unintended burden shifting; shifting of the environmental impact burden from one stage in a supply chain to another, from one impact category to another, between impacts and resource efficiency, and/or between countries.
In order to develop a model that provides a realistic representation of these physical flows and impacts, modelling parameters need to be defined, insofar as possible, based on clear physical terms and relationships.
Each requirement specified in this PEF Guide has been chosen taking into consideration the recommendations of similar, widely recognised product environmental accounting methods and guidance documents. Specifically, the methodology guides considered were:
—
ISO standards 
(
19
)
, in particular: ISO 14044(2006), Draft ISO/DIS 14067(2012); ISO 14025(2006), ISO 14020(2000);
—
ILCD (International Reference Life Cycle Data System) Handbook 
(
20
)
;
—
Ecological Footprint 
(
21
)
;
—
Greenhouse Gas Protocol 
(
22
)
 (WRI/WBCSD);
—
General principles for an environmental communication on mass market products BPX 30-323-0 (ADEME) 
(
23
)
;
—
Specification for the assessment of the life cycle greenhouse gas emissions of goods and services (PAS 2050, 2011) 
(
24
)
.
Annex X provides an overview of some key selected requirements contained in this PEF Guide compared to the requirements/specifications contained in the abovementioned methodology guides. A more detailed description of the analysed methods and of the outcome of the analysis can be found in “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”
                   
(
25
)
. Whereas existing methods may provide several alternatives for a given methodological decision point, the intention of this PEF Guide is (wherever feasible) to identify a single requirement for each decision point, or to provide additional guidance, in order to support more consistent, robust and reproducible PEF studies.
Potential applications of PEF studies may be grouped depending on in-house or external objectives:
—
In-house applications may include support to environmental management, identification of environmental hotspots, and environmental performance improvement and tracking, and may implicitly include cost-saving opportunities;
—
External applications (e.g. Business-to-Business (B2B), Business-to-Consumers (B2C)) cover a wide range of possibilities, from responding to customer and consumer demands, to marketing, benchmarking, environmental labelling, supporting eco-design throughout supply chains, green procurement and responding to the requirements of environmental policies at European or Member State level;
—
Benchmarking could for example include defining an average performing product (based on data provided by stakeholders or on generic data or approximations) followed by a grading of other products according to their performance versus the benchmark.
Table 1 provides an overview of the intended applications of PEF studies in relation to the key requirements for conducting PEF studies according to this PEF Guide
Table 1
Key requirements for PEF studies in relation to the intended application
Intended applications
Goal & Scope definition
Screening exercise
Meet data quality requirements
Multifunctionality hierarchy
Choice of impact assessment methods
Classification & Characterisation
Normalisation
Weighting
Interpretation of PEF results
Reporting element requirements
Critical review (1 person)
Critical review panel (3 persons)
Requires PEFCR
In-house
(claiming to be in line with the PEF Guide)
M
R
R
M
M
M
R
O
M
O
M
O
O
External
B2B/B2C without comparisons/comparative assertions
M
R
M
M
M
M
R
O
M
M
M
R
R
B2B/B2C with comparisons/comparative assertions
M
R
M
M
M
M
R
O
M
M
/
M
M
“M”
=
mandatory;
“R”
=
recommended (not mandatory);
“O”
=
optional (not mandatory);
“/”
=
not applicable
Requirement for PEF studies
A PEF study shall be based on a life-cycle approach.
1.2   
How to Use this Guide
This Guide provides the information necessary to conduct a PEF study. The material in the PEF Guide is presented in a sequential manner, in the order of the methodological phases that shall be completed when calculating a PEF. Each section begins with a general description of the methodological phase, along with an overview of necessary considerations and supporting examples. “Requirements” specify the methodological norms that “shall/should” be satisfied in order to achieve a PEF-compliant study. These are positioned in text boxes with single line borders following the general description sections. “Tips” describe non-mandatory but recommended best practices. These are positioned in shaded text boxes, also with solid line borders. Where additional requirements for creating PEFCRs are specified, these are positioned in text boxes with double line borders at the end of each respective section.
1.3   
Principles for Product Environmental Footprint Studies
To produce consistent, robust and reproducible PEF studies, a core suite of analytical principles shall be strictly adhered to. These principles provide overarching guidance in the application of the PEF method. They shall be considered with respect to each phase of PEF studies, from the definition of study goals and the scope of the research, through data collection, impact assessment, reporting and verification of study outcomes.
Requirement for PEF studies
Users of this Guide shall observe the following principles in conducting a PEF study:
(1)
Relevance
All methods used and data collected for the purpose of quantifying the PEF shall be as relevant to the study as possible.
(2)
Completeness
Quantification of the PEF shall include all environmentally relevant material/energy flows and other environmental interventions as required for adherence to the defined system boundaries 
(
26
)
, the data requirements, and the impact assessment methods employed.
(3)
Consistency
Strict conformity to this Guide shall be observed in all steps of the PEF study so as to ensure internal consistency and comparability with similar analyses.
(4)
Accuracy
All reasonable efforts shall be taken to reduce uncertainties in product system 
(
27
)
 modelling and the reporting of results.
(5)
Transparency
PEF information shall be disclosed in such a way as to provide intended users with the necessary basis for decision making, and for stakeholders to assess its robustness and reliability.
Principles for PEFCR
1.   Relationship with the PEF Guide
In addition to the requirements of this PEF Guide, the methodological requirements set out in PEFCR shall also apply to PEF studies. Where the requirements of the PEFCR are more specific than those of the PEF Guide, such specific requirements shall be fulfilled.
2.   Involvement of selected interested parties
The process of developing PEFCRs shall be open and transparent and shall include consultation with relevant stakeholders’ parties. Reasonable efforts should be made to achieve a consensus throughout the process (adapted from ISO 14020:2000, 4.9.1, Principle 8). The PEFCRs shall be peer reviewed.
3.   Striving for comparability
The results of PEF studies that have been conducted in line with this PEF Guide and the relevant PEFCR document may be used to support the comparison of the environmental performance of products from the same product category on a life-cycle basis, as well as to support comparative assertions 
(
28
)
 (intended to be disclosed to the public). Therefore, comparability of the results is crucial. The information provided for this comparison shall be transparent in order to allow the user to understand the limitations of comparability inherent in the calculated result (adapted from ISO 14025).
1.4   
Phases of a Product Environmental Footprint study
A number of phases shall be completed in carrying out a PEF study in line with this Guide - i.e. Goal Definition, Scope Definition, Resource Use and Emissions Profile, Environmental Footprint Impact Assessment, and Environmental Footprint Interpretation and Reporting – see Figure 1.
Figure 1
Phases of a Product Environmental Footprint study
Environmental Footprint Review
Define goals of Product Environmental Footprint study
Define scope of Product Environmental Footprint study
Create the Resource Use and Emissions Profile
Conduct the Environmental Footprint Impact Assessment
Environmental Footprint Interpretation and Reporting
2.   ROLE OF PRODUCT ENVIRONMENTAL FOOTPRINT CATEGORY RULES (PEFCRS)
2.1   
General
In addition to providing general guidance and requirements for PEF studies, this PEF Guide also specifies the requirements for developing PEFCRs. PEFCRs will play an important role in increasing the reproducibility, consistency (and therefore comparability between PEF calculations within the same product category 
(
29
)
 level), and relevance of PEF studies. PEFCRs will help direct the focus to the most important parameters of the PEF study, thus also reducing time, efforts and costs.
The objective is to ensure that PEFCRs are developed according to the PEF Guide and that they provide the specifications needed to achieve the comparability, increased reproducibility, consistency, relevance, focus and efficiency of PEF studies. PEFCRs should aim to focus PEF studies on those aspects and parameters which are most pertinent in determining the environmental performance of a given product type. A PEFCR can further specify requirements made in this PEF Guide and can add new requirements where the PEF Guide leaves several choices.
PEF studies may be carried out in the absence of PEFCRs if they are not intended for use in making comparative assertions intended to be disclosed to the public.
Requirement for PEF studies
In absence of PEFCRs, the key areas that would be covered in PEFCRs (as listed in this PEF Guide) shall be specified, justified and explicitly reported in the PEF study.
2.2   
Role of PEFCRs and relation with existing Product Category Rules (PCRs)
PEFCRs aim to provide detailed technical guidance on how to conduct a PEF study for a specific product category. PEFCRs shall provide further specification at the process and/or product level. In particular, PEFCRs will typically provide further specification and guidance in e.g.:
—
Defining the goal and scope of the study;
—
Defining relevant/irrelevant impact categories;
—
Identifying appropriate system boundaries for the analysis;
—
Identifying key parameters and life-cycle stages;
—
Providing guidance on possible data sources;
—
Completing the Resource Use and Emissions Profile phase;
—
Providing further specification on how to solve multi-functionality 
(
30
)
 problems.
All of these aspects are explored in this PEF Guide.
As defined in ISO 14025(2006), Product Category Rules (PCRs) 
(
31
)
 include sets of specific rules, guidelines and requirements that aim to develop “Type III environmental declarations” for any product category (i.e. goods and/or services providing equivalent functions). “Type III environmental declarations” are quantitative, LCA-based claims of the environmental aspects 
(
32
)
 of a certain good or service, e.g. quantitative information regarding potential environmental impacts.
For development and review of Product Category Rules (PCRs), ISO 14025(2006) describes the procedure and establishes requirements for comparability of different so-called “Type III environmental declarations”. Type III environmental declarations may, for instance, be a potential application of a PEF study.
The guidelines on how to develop PEFCRs are based on the minimum content of a PCR document as required by ISO 14025. Following ISO 14025 for PCRs this includes, but is not limited to:
—
Identification of the product category for which a PCR is to be developed, including a description of for example, the product’s function(s), technical performance and use(s);
—
Definition of the goal and scope for the Life Cycle Assessment (LCA) 
(
33
)
 of the product, according to the requirement of the ISO 14040 series in terms of, for example, functional unit, system boundary, data quality requirements 
(
34
)
;
—
Description of the Life Cycle Inventory (LCI) analysis, with special focus on the data collection phase, calculation procedures, and allocation 
(
35
)
 rules;
—
Choice of the EF impact category indicators to be included in the LCA;
—
Description of any eventual predetermined parameter for the reporting of LCA data, for example, certain predetermined inventory data categories and/or EF impact category indicators;
—
If not all life-cycle stages are included in the LCA, information/justification on which stages are not covered;
—
Timespan of the validity of the PEFCR being developed.
If other PCRs are available from other schemes, these can be used as a basis for developing a PEFCR 
(
36
)
, in line with the requirements provided in this PEF Guide.
Requirement for developing PEFCRs
PEFCRs should, to the extent possible and recognising the different application contexts, be in conformity with existing international Product Category Rule (PCR) guidance documents.
2.3   
PEFCR structure based on the Classification of Products by Activity (CPA)
The PEFCR document describes the type of information to be given about a product from a life-cycle perspective as well as how this information shall be generated. The Classification of Products by Activity (CPA) scheme (Figure 2) shall be used for coding and defining the information modules used to represent the product life cycle.
CPA product categories relate to activities as defined using NACE codes (i.e. by the Statistical classification of economic activities in the European Community). Each CPA product is assigned to one single NACE activity, hence the CPA structure is parallel to that of NACE at all levels.
NACE consists of a hierarchical structure as follows (NACE Rev. 2 2008 
(
37
)
, page 15):
1.
Headings identified by an alphabetical code (sections);
2.
Headings identified by a two-digit numerical code (divisions);
3.
Headings identified by a three-digit numerical code (groups);
4.
Headings identified by a four-digit numerical code (classes).
The International Standard Industrial Classification (ISIC) and NACE have the same code at the highest levels, but NACE is more detailed at the lower levels. As the NACE code in the context of this study applies to the sector level, at a minimum a 2-digit code (i.e. division level) shall be assigned 
(
38
)
. This complies with the ISIC system.
An example of such an approach for a PEFCR document is given below for “Milk and milk-based products.” Here, the two-digit code (divisions) defines an industry-specific product group (e.g. division 10 - Food products) which has a number of individual products coded under it (e.g. group 10.51.1 - Processed liquid milk and cream) (Figure 2). Thus, the two-digit code, and sometimes the one digit code, may be used to define industry-specific information modules which, when combined, build up specific product life cycles in a horizontal structure. Each of these also provides an embedded vertical structure going from a general product group to more specific individual products.
Figure 2
Outline of the principles of the CPA scheme
A Products of Agriculture, Forestry and Fishing
0 Agriculture, forestry and fishing products
01 Products of agriculture, hunting and related services
01.4 Live animals and animal products
01.41 Dairy cattle, live and raw milk from dairy cattle
01.41.20 raw milk from dairy cattle
C Manufactured products
10 Food products
10.5 Dairy products
10.511 Processed liquid milk and cream
10.51.11 Processed liquid milk
Requirement for developing PEFCRs
PEFCRs shall be based at a minimum on a two-digit CPA code division (default option). However, PEFCRs may allow for (justified) deviations (e.g. allow for three-digits). For example, more than two-digits are necessary when addressing the complexity of the sector. Where multiple production routes for similar products are defined using alternative CPAs, the PEFCR shall accommodate all such CPAs.
3.   DEFINING THE GOAL(S) OF THE PRODUCT ENVIRONMENTAL FOOTPRINT STUDY
3.1   
General
Goal definition is the first step of a PEF study, and sets the overall context for the study. The purpose of clearly defining goals is to ensure that the analytical aims, methods, results and intended applications are optimally aligned, and that a shared vision is in place to guide participants in the study. The decision to use the PEF Guide implies that some aspects of the goal definition will be decided a priori. Nonetheless, it is important to take the time to carefully consider and articulate goals in order to ensure the success of the PEF study.
In defining goals, it is important to identify the intended applications and the degree of analytical depth and rigour of the study. This should be reflected in the defined study limitations (scope definition phase). Quantitative studies in conformance with the analytical requirements specified in this PEF Guide will be necessary for analyses geared towards, for example, least environmental-cost sourcing, product design, benchmarking and reporting. Combined approaches are also possible within one PEF study where only certain parts of the supply chain are subject to quantitative analysis and others to qualitative descriptions of potential environmental hotspots (for example, a quantitative cradle-to-gate 
(
39
)
 analysis combined with qualitative descriptions of gate-to-grave 
(
40
)
 environmental considerations or with quantitative analyses of the use and end-of-life stages for selected representative product types).
Requirement for PEF studies
Goal definition for a PEF study shall include:
—
Intended application(s);
—
Reasons for carrying out the study and decision context;
—
Target audience;
—
Whether comparisons and/or comparative assertions 
(
41
)
 are to be disclosed to the public;
—
Commissioner of the study;
—
Review procedure (if applicable).
Example - Environmental Footprint of a T-shirt: goal definition
Aspects
Detail
Intended application(s):
Provide product information to customer
Reasons for carrying out the study and decision context:
Respond to a request from a customer
Comparisons intended to be disclosed to the public:
No, it will be publically available but it is not intended to be used for comparisons or comparative assertions.
Target audience:
External technical audience, business-to-business.
Review:
Independent external reviewer, Mr Y
Commissioner of the study:
G company limited
Additional requirement for development of PEFCRs
The PEFCR shall specify the review requirements for a PEF study.
4.   DEFINING THE SCOPE OF THE PRODUCT ENVIRONMENTAL FOOTPRINT STUDY
4.1   
General
In defining the scope of the PEF study, the system to be evaluated and the associated analytical specifications are described in detail.
Requirement for PEF studies
The scope definition for a PEF study shall be in line with the defined goals of the study and shall include (see subsequent sections for a more detailed description):
—
Unit of analysis 
(
42
)
 and reference flow 
(
43
)
;
—
System boundaries;
—
Environmental Footprint impact categories;
—
Assumptions/Limitations.
4.2   
Unit of analysis and reference flow
Users of the PEF Guide are required to define the unit of analysis and reference flow for the PEF study. The unit of analysis qualitatively and quantitatively describes the function(s) and duration of the product.
Requirement for PEF studies
The unit of analysis for a PEF study shall be defined according to the following aspects:
—
The function(s)/service(s) provided: “what”;
—
The extent of the function or service: “how much”;
—
The expected level of quality: “how well”;
—
The duration/life time of the product: “how long”;
—
The NACE code(s).
Additional requirement for development of PEFCRs
PEFCRs shall specify the unit(s) of analysis.
Example:
Guide/Requirement: Define functional unit Names and quantifies the qualitative and quantitative aspects of the function(s) of product along the questions “what”, “how much”, “how well”, and “for how long”.
Example define functional unit,
Function unit of T shirt:
(WHAT) T shirt (average for size S, M, L) made from polyester,
(HOW MUCH) One T shirt,
(HOW WELL) Wear One time per week and use washing machine at 30 degree for cleaning
(HOW LONG) for 5 years.
Note:
Some interim products may have more than one function. It may be necessary to identify and choose among these functions.
The reference flow is the amount of product needed in order to provide the defined function. All other input 
(
44
)
 and output 
(
45
)
 flows in the analysis quantitatively relate to it. The reference flow can be expressed in direct relation to the unit of analysis or in a more product-oriented way.
Requirement for PEF studies
An appropriate reference flow shall be determined in relation to the unit of analysis. The quantitative input and output data collected in support of the analysis shall be calculated in relation to this flow.
Example:
Reference flow: 160 grammes of polyester
4.3   
System boundaries for Product Environmental Footprint Studies
The system boundaries define which parts of the product life cycle and which associated processes belong to the analysed system (i.e. are required for carrying out its function as defined by the unit of analysis). Therefore, the system boundary must be clearly defined for the product system to be evaluated.
System boundary diagram (recommended)
A system boundary diagram, or a flow diagram, is a schematic representation of the analysed system. It details which parts of the product life cycle are included or excluded from the analysis. A system boundary diagram can be a useful tool in defining the system boundary and organising subsequent data collection activities.
TIP: It is not mandatory to prepare a system boundary diagram, but it is highly recommended. The system boundary diagram will help to define and structure the analysis.
Requirement for PEF studies
The system boundary shall be defined following general supply-chain logic, including all stages from raw material 
(
46
)
 extraction through processing, production, distribution, storage, use stage and end-of-life treatment of the product (i.e. cradle-to-grave 
(
47
)
), as appropriate to the intended application of the study. The system boundaries shall include all processes linked to the product supply chain relative to the unit of analysis.
The processes included in the system boundaries shall be divided into foreground processes (i.e. core processes in the product life cycle for which direct access to information is available 
(
48
)
) and background processes (i.e. those processes in the product life cycle for which no direct access to information is possible 
(
49
)
).
A system boundary diagram should be included in the scope definition.
Additional requirements for development of PEFCRs
The PEFCR shall specify the system boundaries for product category PEF studies, including specification of relevant life cycle stages and processes that should be generally assigned to each stage (including temporal, geographical, and technological specifications). Any deviation from the default cradle-to-grave approach shall be explicitly specified and justified, e.g. exclusion of the unknown use-stage or end-of-life of intermediate products 
(
50
)
.
The PEFCR shall specify downstream 
(
51
)
 scenarios so as to ensure comparability and consistency among PEF studies.
Offsets
The term “offset” is frequently used with reference to third-party greenhouse gas mitigation activities, e.g. regulated schemes in the framework of the Kyoto Protocol (CDM – Clean Development Mechanism, JI – Joint Implementation, ETS - Emissions Trading Schemes), or voluntary schemes. Offsets are discrete greenhouse gas (GHG) reductions used to compensate for (i.e., offset) GHG emissions elsewhere, for example to meet a voluntary or mandatory GHG target or cap. Offsets are calculated relative to a baseline that represents a hypothetical scenario for what emissions would have been in the absence of the mitigation project that generates the offsets. Examples of offset emissions are carbon off-setting by the Clean Development Mechanism, carbon credits, and other system-external off-sets.
Requirement for PEF studies
Offsets shall not be included in the PEF study, but may be reported separately as “Additional Environmental Information.”
4.4   
Selecting Environmental Footprint Impact Categories and Assessment Methods
Environmental footprint (EF) impact categories 
(
52
)
 refer to specific categories of impacts considered in a PEF study. These are generally related to resource use, emissions of environmentally damaging substances (e.g., greenhouse gases and toxic chemicals), which may as well affect human health. EF impact assessment methods use models for quantifying the causal relationships between the material/energy inputs and emissions associated with the product life cycle (inventoried in the Resource Use and Emissions Profile) and each EF impact category 
(
53
)
 considered. Each category hence refers to a certain stand-alone EF impact assessment model.
The purpose of EF impact assessment 
(
54
)
 is to group and aggregate the inventoried Resource Use and Emissions Profile data according to the respective contributions to each EF impact category. This subsequently provides the necessary basis for interpretation of the EF results relative to the goals of the PEF study (for example, identification of supply chain “hotspots” and “options” for improvement). The selection of EF impact categories should therefore be comprehensive in the sense that they cover all relevant environmental issues related to the product supply chain of interest.
Table 2 provides a default list of EF impact categories and related assessment methods to be used 
(
55
)
. Further instructions on how to calculate these impacts are described in Chapter 6.
Table 2
Default EF impact categories (with respective EF impact category indicators) and EF impact assessment models for PEF studies
EF Impact Category
EF Impact Assessment Model
EF Impact Category indicators
Source
Climate Change
Bern model - Global Warming Potentials (GWP) over a 100 year time horizon.
kg CO
2
 equivalent
Intergovernmental Panel on Climate Change, 2007
Ozone Depletion
EDIP model based on the ODPs of the World Meteorological Organization (WMO) over an infinite time horizon.
kg CFC-11
 (
*1
)
 equivalent
WMO, 1999
Ecotoxicity for aquatic fresh water
USEtox model
CTUe (Comparative Toxic Unit for ecosystems)
Rosenbaum et al., 2008
Human Toxicity - cancer effects
USEtox model
CTUh (Comparative Toxic Unit for humans)
Rosenbaum et al., 2008
Human Toxicity – non-cancer effects
USEtox model
CTUh (Comparative Toxic Unit for humans)
Rosenbaum et al., 2008
Particulate Matter/Respiratory Inorganics
RiskPoll model
kg PM2,5
 (
*2
)
 equivalent
Humbert, 2009
Ionising Radiation – human health effects
Human Health effect model
kg U
235
 equivalent (to air)
Dreicer et al., 1995
Photochemical Ozone Formation
LOTOS-EUROS model
kg NMVOC
 (
*3
)
 equivalent
Van Zelm et al., 2008 as applied in ReCiPe
Acidification
Accumulated Exceedance model
mol H+ eq
Seppälä et al.,2006; Posch et al., 2008
Eutrophication – terrestrial
Accumulated Exceedance model
mol N eq
Seppälä et al.,2006; Posch et al., 2008
Eutrophication – aquatic
EUTREND model
fresh water: kg P equivalent marine: kg N equivalent
Struijs et al., 2009 as implemented in ReCiPe
Resource Depletion – water
Swiss Ecoscarcity model
m
3
 water use related to local scarcity of water
Frischknecht et al., 2008
Resource Depletion – mineral, fossil
CML2002 model
kg antimony (Sb) equivalent
van Oers et al., 2002
Land Transformation
Soil Organic Matter (SOM) model
Kg (deficit)
Milà i Canals et al., 2007
Depending on the product system and intended application, users of this PEF Guide may elect to narrow the suite of EF impact categories considered. Such exclusions should be supported by appropriate documents, such as (non-exhaustive list):
—
International consensus process;
—
Independent external review;
—
Multi-stakeholder process;
—
LCA studies which have been peer reviewed;
—
Screening step (see section 5.2).
Requirement for PEF studies
The selection of EF impact categories should be comprehensive in the sense that they cover all relevant environmental issues related to the product supply chain of interest. For a PEF study, all of the specified default EF impact categories and associated specified EF impact assessment models shall be applied. Any exclusion shall be explicitly documented, justified, reported in the PEF report and supported by appropriate documents.
The influence of any exclusion on the final results, especially related to limitations in terms of comparability with other PEF studies, shall be discussed in the interpretation phase and reported. Such exclusions are subject to review.
Additional requirement for development of PEFCRs
PEFCRs shall specify and justify any exclusion of the default EF impact categories, especially those related to the aspects of comparability.
4.5   
Selecting additional environmental information to be included in the PEF
Relevant potential environmental impacts of a product may go beyond the widely accepted life-cycle-based EF impact assessment models. It is important to consider these environmental impacts whenever feasible. For example, biodiversity impacts due to land use changes may occur in association with a specific site or activity. This may require the application of additional EF impact categories that are not included in the default list provided in this PEF Guide, or even additional qualitative descriptions where impacts cannot be linked to the product supply chain in a quantitative manner. Such additional methods should be viewed as complementary to the default list of EF impact categories.
Some products might be produced in companies which are located close to the sea. Their emissions might therefore directly impact marine water instead of to fresh water. Because the default set of EF impact categories only include ecotoxicity resulting from emissions to fresh water, it is important to also consider emissions that are made directly into marine water. These shall be included at elementary level because no impact assessment model is currently available for such emissions.
Additional environmental information may include (non-exhaustive list):
(a)
Bill-of-materials data;
(b)
Disassemblability, recyclability, recoverability, reusability information, resource efficiency;
(c)
Information on the use of hazardous substances;
(d)
Information on the disposal of hazardous/non-hazardous waste;
(e)
Information on energy consumption;
(f)
Information on local/site-specific impacts, e.g. local impacts on acidification, eutrophication and biodiversity;
Other relevant environmental information on the activities and/or sites involved, as well as on the product output.
Requirement for PEF studies
If the default set of EF impact categories or the default impact assessment models do not properly cover the potential environmental impacts of the product being evaluated, all related relevant (qualitative/quantitative) environmental aspects shall be additionally included under “additional environmental information”. These shall, however, not substitute the mandatory assessment models of the default EF impact categories. The supporting models of these additional categories shall be clearly referenced and documented with the corresponding indicators.
Additional environmental information shall be:
—
Based on information that is substantiated and has been reviewed or verified in accordance with the requirements of ISO 14020 and Clause 5 of ISO 14021:1999;
—
Specific, accurate and not misleading;
—
Relevant to the particular product category.
Emissions made directly into marine water shall be included in the additional environmental information (at inventory level).
If additional environmental information is used to support the interpretation phase of a PEF study, then all data needed to produce such information shall meet the same quality requirements established for the data used to calculate the PEF results (see section 5.6 
(
56
)
).
Additional environmental information shall only be related to environmental issues. Information and instructions, e.g. product safety sheets that are not related to the environmental performance of the product shall not be part of a PEF. Similarly, information related to legal requirements shall not be included.
Additional requirement for development of PEFCRs
The PEFCR shall specify and justify additional environmental information that is to be included in the PEF study. Such additional information shall be reported separately from the life-cycle-based PEF results, with all methods and assumptions clearly documented. Additional environmental information may be quantitative and/or qualitative.
Additional environmental information may include (non-exhaustive list):
—
Other relevant environmental impacts for the product category;
—
Other relevant technical parameters that may be used to assess the product under study and allow for comparisons with other products of the overall product efficiency. These technical parameters may refer to, for example, the use of renewable versus non-renewable energy, the use of renewable versus non-renewable fuels, the use of secondary materials, the use of fresh water resources, or the disposal of hazardous versus non-hazardous waste types;
—
Other relevant approaches for conducting characterisation 
(
57
)
 of the flows from the Resource Use and Emissions Profile, when characterisation factors 
(
58
)
 (CFs) in the default method are not available for certain flows (e.g. groups of chemicals);
—
Environmental indicators or product responsibility indicators (as per the Global Reporting Initiative (GRI));
—
Life-cycle energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
Direct energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
For gate-to-gate phases, number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk;
—
Description of significant impacts of activities, products, and services on biodiversity in protected areas and in areas of high biodiversity value outside protected areas;
—
Total weight of waste by type and disposal method;
—
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annexes I, II, III, and VIII, and percentage of transported waste shipped internationally.
4.6   
Assumptions/limitations
In PEF studies, several limitations to carrying out the analysis may arise and therefore assumptions need to be made. For example, generic data 
(
59
)
 may not completely represent the reality of the product analysed and may be adapted for better representation.
Requirement for PEF studies
All limitations and assumptions shall be transparently reported.
Additional requirements for PEFCRs
The PEFCR shall report product-category-specific limitations and define the assumptions necessary to overcome the limitations.
5.   COMPILING AND RECORDING THE RESOURCE USE AND EMISSIONS PROFILE
5.1   
General
An inventory (profile) of all material/energy resource inputs/outputs and emissions into air, water and soil for the product supply chain shall be compiled as a basis for modelling the PEF. This is called the Resource Use and Emissions Profile 
(
60
)
.
Ideally, the model of the product supply chain would be constructed using facility- or product-specific data (i.e. modelling the exact life cycle depicting the supply chain, use, and end-of-life stages as appropriate). In practice, and as a general rule, directly collected, facility-specific inventory data should be used wherever possible. For processes where the company does not have direct access to specific data (i.e. background processes), generic data 
(
61
)
 will typically be used. However, it is good practice to access data collected directly from suppliers for the most relevant products supplied by them when possible, unless generic data are more representative or appropriate.
The resource use and emissions profile shall adopt the following classifications 
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 of the flows included:
—
Elementary flows
, which are (ISO 14040:2006, 3.12) “
                        
material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.
” Elementary flows are, for example, resources extracted from nature or emissions into air, water, soil that are directly linked to the characterisation factors of the EF impact categories;
—
Non-elementary (or complex) flows
, which are all the remaining inputs (e.g. electricity, materials, transport processes) and outputs (e.g. waste, by-products) in a system that require further modelling efforts to be transformed into elementary flows.
All non-elementary flows in the Resource Use and Emissions Profile shall be transformed into elementary flows. For example, waste flows shall not only be reported as kg of household waste or hazardous waste, but shall also include the emissions into water, air and soil due to the treatment of the solid waste. This is necessary for the comparability of PEF studies. The compilation of the resource use and emissions profile is therefore completed when all flows are expressed as elementary flows.
TIP: Documenting the data collection process is useful for improving the data quality over time, preparing for critical review 
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, and revising future product inventories to reflect changes in production practices. To ensure that all of the relevant information is documented, establishing a data management plan early in the inventory process may be helpful (see Annex II).
Compiling the resource use and emissions profile in a PEF study may be completed following a 2-step procedure, as explained in Figure 3. The first step is not mandatory, but is highly recommended.
Figure 3
Two-step procedure to compile the Resource Use and Emissions Profile
Resource Use and Emissions Profile
Two steps for carrying out the Resource Use and Emissions Profile
1.
Screening step
Use readily available specific or generic data to populate the Resource Use and Emissions Profile
Apply the Environmental Footprint impact assessment methods
2.
Completing the Resource Use and Emissions Profile
Ensure that the data collected meet the data quality requirements and, where necessary, collect better data
Transform any remaining non-elementary flows into elementary flows
Requirement for PEF studies
All resource use and emissions associated with the life-cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile. The flows shall be grouped into “elementary flows” and “non-elementary (i.e. complex) flows”. All non-elementary flows in the Resource Use and Emissions Profile shall then be transformed into elementary flows.
5.2   
Screening step (recommended)
An initial “screening-level” Resource Use and Emissions Profile, referred to as the screening step, is highly recommended because it helps focussing data collection activities and data quality priorities for the actual Resource Use and Emissions Profile.
Requirement for PEF studies
If a screening step is conducted (highly recommended), readily available specific and/or generic data shall be used fulfilling the data quality requirements as defined in Section 5.6. All processes and activities to be considered in the Resource Use and Emissions Profile shall be included in the screening step. Any exclusion of supply-chain stages shall be explicitly justified and submitted to the review process, and their influence on the final results shall be discussed.
For supply-chain stages for which a quantitative EF impact assessment is not intended, the screening step shall refer to existing literature and other sources in order to develop qualitative descriptions of potentially environmentally significant processes. Such qualitative descriptions shall be included in the additional environmental information.
Additional requirement for development of PEFCRs
The PEFCR shall specify processes to be included, as well as associated data quality and review requirements, which may exceed those of this PEF Guide. It shall also specify for which processes specific data are required, and for which the use of generic data is either permissible or required.
5.3   
Data management plan (optional)
A data management plan may be a valuable tool for managing data and for tracking the process of compiling the product Resource Use and Emissions Profile.
The data management plan can include:
—
A description of data collection procedures;
—
Data sources;
—
Calculation methodologies;
—
Data transmission, storage and backup procedures;
—
Quality control and review procedures for data collection, input and handling activities, data documentation and emissions calculations.
For additional guidance on possible approaches to formulating a data management plan, see Annex II.
5.4   
Resource Use and Emissions Profile Data
Requirement for PEF studies
All resource use and emissions associated with the life-cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile.
The following elements shall be considered for inclusion in the Resource Use and Emissions Profile:
—
Raw material acquisition and pre-processing;
—
Capital goods: linear depreciation shall be used. The expected service life of the capital goods shall be taken into account (and not the time to evolve to an economic book value of 0);
—
Production;
—
Product distribution and storage;
—
Use stage;
—
Logistics;
—
End-of-life.
Additional requirement for development of PEFCRs
The PEFCRs should provide one or more examples for compiling the Resource Use and Emissions Profile, including specifications with respect to:
—
Substance lists for activities/processes included;
—
Units;
—
Nomenclature for elementary flows.
These may apply to one or more supply-chain stages, processes, or activities, for the purpose of ensuring standardised data collection and reporting. The PEFCR may specify more stringent data requirements for key upstream, gate-to-gate 
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 or downstream stages than those defined in this PEF Guide.
For modelling processes/activities within the core module (i.e. gate-to-gate stage), the PEFCR shall also specify:
—
Processes/activities included;
—
Specifications for compiling data for key processes, including averaging data across facilities;
—
Any site-specific data required for reporting as “additional environmental information”;
—
Specific data quality requirements, e.g. for measuring specific activity data.
If the PEFCR also requires deviations from the default cradle-to-grave system boundary (e.g. PEFCR prescribes using the cradle-to-gate boundary), the PEFCR shall specify how material/energy balances in the Resource Use and Emissions Profile shall be accounted for.
5.4.1   
Raw Material Acquisition and Pre-processing (Cradle-to-Gate)
 
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The raw material acquisition and pre-processing stage starts when resources are extracted from nature and ends when the product components enter (through the gate of) the product’s production facility. Processes that may occur in this stage include:
—
Mining and extraction of resources;
—
Pre-processing of all material inputs to the studied product, such as:
—
Forming metals into ingots;
—
Cleaning coal;
—
Conversion of recycled material;
—
Photosynthesis for biogenic materials;
—
Cultivation and harvesting of trees or crops;
—
Transportation within and between extraction and pre-processing facilities, and to the production facility.
5.4.2   
Capital goods
Examples of capital goods that shall be included are:
—
Machinery used in production processes;
—
Buildings;
—
Office equipment;
—
Transport vehicles;
—
Transportation infrastructure.
Linear depreciation shall be used for the capital goods. The expected service life of the capital goods shall be taken into account (and not the time to evolve to an economic book value of 0)
5.4.3   
Production
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The production stage begins when the product components enter the production site and ends when the finished product leaves the production facility. Examples of production-related activities include:
—
Chemical processing;
—
Manufacturing;
—
Transport of semi-finished products between manufacturing processes;
—
Assembly of material components;
—
Packaging;
—
Treatment of waste;
—
Employee transport (if relevant);
—
Business travel (if relevant).
5.4.4   
Product Distribution and Storage
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Products are distributed to users and may be stored at various points along the supply chain. Examples of processes related to distribution and storage that shall be included are (non-exhaustive list):
—
Energy inputs for warehouse lighting and heating;
—
Use of refrigerants in warehouses and transport vehicles;
—
Fuel use by vehicles.
5.4.5   
Use stage
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The use stage begins when the consumer or end user takes possession of the product and ends when the used product is discarded for transport to a recycling or waste treatment facility. Examples of use-stage processes to be included are (non-exhaustive list):
—
Use/consumption patterns, location, time (day/night, summer/winter, week/weekend), and assumed use stage lifespan of products;
—
Transportation to the location of use;
—
Refrigeration at the location of use;
—
Preparation for use (e.g. microwaving);
—
Resource consumption during use (e.g. detergent, energy and water use for washing machine);
—
Repair and maintenance of the product during the use stage.
The use scenario also needs to reflect whether or not the use of the analysed products might lead to changes in the systems in which they are used. Energy-using products, for example, might affect the energy needed for heating/cooling in a building, or the weight of a car battery might affect the fuel consumption of the car. The following sources of technical information on the use scenario should be taken into account (non-exhaustive list):
—
Published international standards that specify guidance and requirements for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product;
—
Published national guidelines for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product;
—
Published industry guidelines for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product;
—
Market surveys or other market data.
Note:
 The manufacturer’s recommended method to be applied in the use stage (e.g. cooking in an oven at a specified temperature for a specified time) might provide a basis for determining the use stage of a product. The actual usage pattern may, however, differ from those recommended and should be used if this information is available.
Requirement for PEF studies
Where no method for determining the use stage of products has been established in accordance with the techniques specified in this PEF Guide, the approach taken in determining the use stage of products shall be established by the organisation carrying out the study. The actual usage pattern may, however, differ from those recommended and should be used if this information is available. Relevant influences on other systems due to the use of the products shall be included.
Documentation of methods and assumptions shall be provided. All relevant assumptions for the use stage shall be documented.
Additional requirement for development of PEFCRs
The PEFCRs shall specify:
—
The use stage scenarios to be included in the study, if any;
—
The timespan to be considered for the use stage.
5.4.6   
Modelling logistics for the analysed product
Important parameters that should, or shall (case-specific, see below) be taken into account when modelling transport include:
1.
Transport type
: The type of transport, e.g. by land (truck, rail, pipe), by water (boat, ferry, barge), or air (airplane), shall be taken into account;
2.
Vehicle type & fuel consumption
: The type of vehicle shall be taken into account by transport type, as well as the fuel consumption when fully loaded and empty. An adjustment shall be applied to the consumption of a fully-loaded vehicle according to loading rate 
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;
3.
Loading rate
: Environmental impacts are directly linked to the actual loading rate, which shall therefore be considered;
4.
Number of empty returns
: the number of empty returns (i.e. the ratio of the distance travelled to collect the next load after unloading the product to the distance travelled to transport the product), when applicable and relevant, shall be taken into account. The kilometres travelled by the empty vehicle shall be allocated to the product. Specific values shall be developed by country and by type of transported product;
5.
Transport distance
: Transport distances shall be documented, applying average transport distances specific to the context being considered;
6.
Allocation of impacts from transport
: A fraction of the impacts from transportation activities shall be allocated to the unit of analysis (to the considered product) based on the load-limiting factor. The following modelling principles should be considered:
—
Goods transport: time or distance AND mass or volume (or in specific cases: pieces/pallets) of the transported good:
(a)
If the maximum authorised weight is reached before the vehicle has reached its maximum physical load: at 100 % of its volume (high density products), then allocation shall be based on the mass of transported products;
(b)
If the vehicle is loaded at 100 % of the volume but it does not reach the authorised maximum weight (low density products), then allocation shall be based on the volume of the transported products;
—
Personal transport: time or distance;
—
Staff business travel: time, distance or economic value;
7.
Fuel production
: Fuel production shall be taken into account. Default values for fuel production can be found, for example, in the European Reference Life Cycle Database (ELCD) 
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;
8.
Infrastructure
: the transport infrastructure, that of road, rail and water, should be taken into account;
9.
Resources and tools
: the amount and type of additional resources and tools needed for logistic operations such as cranes and transporters should be taken into account.
Requirement for PEF studies
Transport parameters that shall be taken into account are: transport type, vehicle type and fuel consumption, loading rate, number of empty returns (when relevant), transport distance, allocation for goods transport based on load-limiting factor (i.e. mass for high-density products and volume for low-density products) and fuel production.
Transport parameters that should be taken into account are: transport infrastructure, additional resources and tools such as cranes and transporters, allocation for personal transport based on time or distance, allocation for staff business travel based on time, distance or economic value.
The impacts due to transport shall be expressed in the default reference units, i.e. tkm for goods and person-km for passenger transport. Any deviation from these default reference units shall be justified and reported.
The environmental impact due to transport shall be calculated by multiplying the impact per reference unit for each of the vehicle types by
(a)
for goods: the distance and load;
(b)
for persons: the distance and number of persons based on the defined transport scenarios.
Additional requirement for development of PEFCRs
The PEFCRs shall specify transport, distribution and storage scenarios to be included in the study, if any.
5.4.7   
End-of-Life
 
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The end-of-life stage begins when the used product is discarded by the user and ends when the product is returned to nature as a waste product or enters another product’s life cycle (i.e. as a recycled input). Examples of end-of-life processes that shall be included in the PEF study include:
—
Collection and transport of end-of-life products and packages;
—
Dismantling of components;
—
Shredding and sorting;
—
Conversion into recycled material;
—
Composting or other organic-waste-treatment methods;
—
Littering;
—
Incineration and disposal of bottom ash;
—
Landfilling and landfill operation and maintenance;
—
Transport required to all end-of-life treatment facilities.
As it is often not known exactly what will happen at the end-of-life of a product, end-of-life scenarios shall be defined.
Requirement for PEF studies
Waste flows arising from processes included in the system boundaries shall be modelled to the level of elementary flows.
Additional requirement for development of PEFCRs
The end-of-life scenarios, if any, shall be defined in the PEFCRs. These scenarios shall be based on current (year of analysis) practice, technology and data.
5.4.8   
Accounting for Electricity Use (including Use of Renewable Energy)
Electricity from the grid consumed upstream or within the defined PEF boundary shall be modelled as precisely as possible giving preference to supplier-specific data. If (part of) the electricity is renewable it is important that no double counting occurs. Therefore the supplier shall guarantee that the electricity supplied to the organisation to produce the product is effectively generated using renewable sources and is not put into the grid to be used by other consumers (e.g., Guarantee of Origin for production of renewable electricity 
(
69
)
).
Requirement for PEF studies
For electricity from the grid consumed upstream or within the defined PEF boundary, supplier-specific data shall be used if available. If supplier-specific data is not available, country-specific consumption-mix data shall be used of the country in which the life cycle stages occur. For electricity consumed during the use stage of products, the energy mix shall reflect ratios of sales between countries or regions. Where such data are not available, the average EU consumption mix, or otherwise most representative mix, shall be used.
It shall be guaranteed that the renewable electricity (and associated impacts) from the grid consumed upstream or within the defined PEF boundary is not double counted. A statement of the supplier shall be included as an annex to the PEF report, guaranteeing that the electricity supplied is effectively generated using renewable sources and is not sold to any other organisation.
5.4.9   
Additional considerations for compiling the resource use and emissions profile
Biogenic carbon removals and emissions
Carbon is, for example, removed from the atmosphere, due to the growth of trees (characterisation factor 
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 of – 1 CO
2
 eq. for global warming), while it is released during the burning of wood (characterisation factor of + 1 CO
2
 eq. for global warming).
Requirement for PEF studies
Removals and emissions of biogenic carbon sources shall be kept separated in the Resource Use and Emissions Profile 
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.
Direct Land Use Change (impact for climate change): the impact of land use change on climate change results basically from a change in carbon stocks in land. Direct Land Use Change occurs as the results of a transformation from one land use type into another, which takes place in a unique land cover, possibly incurring changes in the carbon stock of that specific land, but not leading to a change in another system. For details, see Annex VI.
Indirect Land Use Change (impact for climate change): the impact of land use change on climate change results basically from a change in carbon stocks in land. Indirect Land Use Change occurs when a certain change in land use induces changes outside the system boundaries, i.e. in other land use types. As there is no agreed methodology on indirect land use change in the context of the Environmental Footprint, indirect land use change shall not be included in the greenhouse gas calculations in the PEF.
Requirement for PEF studies
Greenhouse gas emissions that occur as a result of direct land use change shall be allocated to products for (i) 20 years after the land use change occurs or (ii) a single harvest period from the extraction of the evaluated product (even if longer than 20 years) 
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 and the longest period shall be chosen. For details, see Annex VI. Greenhouse gas emissions that occur as a result of indirect land use change shall not be considered unless PEFCRs explicitly require to do so. In that case, indirect land use change shall be reported separately as Additional Environmental Information, but it shall not be included in the calculation of the greenhouse gas impact category.
Accounting for Renewable Energy Generation
Within the assessed system boundary, energy may be produced from renewable sources. If renewable energy is produced in excess of the amount consumed within the defined system boundary and it is provided to, for example, the electricity grid, this may only be credited to the product assessed provided that the credit has not already been taken into account in other schemes. Documentation (e.g. Guarantee of Origin for production of renewable electricity 
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73
)
) is required to explain whether or not the credit is considered in the calculation.
Requirement for PEF studies
Credits associated with renewable energy generated by the system boundary shall be calculated with respect to the corrected (i.e. by subtracting the externally provided amount of renewable energy) average, country-level consumption mix of the country to which the energy is provided. Where such data is not available, the corrected average EU consumption mix, or otherwise most representative mix shall be used. If no data are available on the calculation of corrected mixes, the uncorrected average mixes shall be used. It shall be transparently reported which energy mixes are assumed for the calculation of the benefits and whether or not these have been corrected.
Accounting for temporary (carbon) storage and delayed emissions
Temporary carbon storage
 happens when a product “reduces the GHGs in the atmosphere” or creates “negative emissions”, by removing and storing carbon for a limited amount of time.
Delayed emissions
 are emissions that are released over time, e.g. through long use or final disposal phases, versus a single emission at time t.
To explain this with an example: if you have timber furniture with a life span of 120 years, you store carbon during the 120 years of the furniture and emissions due to its disposal or incineration at end of life are delayed with 120 years. CO
2
 is taken up for the production of the timber furniture, is stored for 120 years and is released when the furniture is disposed or incinerated at its end of life. The CO
2
 is stored for 120 years and the delayed CO
2
 emissions occur only after 120 years (at the end of the life span of the furniture) instead of now.
Requirement for PEF studies
Credits associated with temporary (carbon) storage or delayed emissions shall not be considered in the calculation of the default EF impact categories. However, these may be included as “additional environmental information”. Moreover, these shall be included under “additional environmental information” if specified in a supporting PEFCR.
5.5   
Nomenclature for the Resource Use and Emissions Profile
Developers of PEF studies shall check the documented nomenclature and properties for a given flow in the Resource Use and Emissions Profile against the nomenclature and properties of the International Reference Life Cycle Data System (ILCD) 
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.
Requirement for PEF studies
All relevant resource use and emissions associated with the life cycle stages included in the defined system boundaries shall be documented using the International Reference Life Cycle Data System (ILCD) nomenclature and properties (
74
), as described in Annex IV.
If nomenclature and properties for a given flow are not available in the ILCD, the practitioner shall create an appropriate nomenclature and document the flow properties.
5.6   
Data quality requirements
This section describes how the data quality shall be assessed. Six quality criteria are adopted for PEF studies, five relating to the data and one to the method. These are summarised in the representativeness (technological, geographical and time-related) characterises to what degree the processes and products selected are depicting the system analysed. Once the processes and products are chosen which represent the system analysed, and the Resource Use and Emissions Profile of these processes and products are inventoried, the completeness criterion evaluates to what degree the Resource Use and Emissions Profile of these processes and products covers all the emissions and resources of these processes and products.
Besides these criteria, three more aspects are included in the quality assessment, i.e. review, and documentation (compliance with the ILCD format) and compliance with ILCD nomenclature. The latter three are not included within the semi-quantitative assessment of the data quality as described in the following paragraphs. These however shall be fulfilled.
Table 3
Data quality criteria, documentation, nomenclature and review
Data quality criteria
—
Technological representativeness
 (
75
)
—
Geographical representativeness
 (
76
)
—
Time-related representativeness
 (
77
)
—
Completeness
—
Parameter uncertainty
 (
78
)
—
Methodological Appropriateness and Consistency
 (
79
)
 (the requirements as defined in Table 7 shall apply until end of year 2015. From 2016, full compliance with the PEF methodology will be required)
Documentation
—
Compliant with ILCD format
Nomenclature
—
Compliant with ILCD nomenclature (e.g. use of ILCD reference elementary flows for IT compatible inventories)
Review
—
Review by "Qualified reviewer” (see chapter 8):
—
Separate review report
Table 4
Overview of requirements for data quality and the assessment of data quality
Minimum data quality required
Type of required data quality assessment
Data covering at least 70 % of contributions to each EF impact category
Overall “Good” data quality (DQR ≤ 3,0)
Semi-quantitative based on Table 5
Data accounting for 20-30 % of contributions to each EF impact category
Overall “Fair” data quality
Qualitative expert judgement (Table 7 can be used to support the expert judgement). No quantification required.
Data used for approximation and filling identified gaps (no more than 10 % of the contribution to each EF impact category)
Best available data
Qualitative expert judgement (Table 7 can be used to support the expert judgement).
Semi-quantitative assessment of data quality
Table 5 gives an overview of the criteria used for semi-quantitative assessment of data quality; Table 6 and corresponding equations describe the criteria to be used for a semi-quantitative assessment of data quality. Annex VII provides an example of data quality requirements for intermediate paper products.
Table 5
Criteria for semi-quantitative assessment of overall data quality of the Life Cycle Inventory datasets used in the EF study
Quality level
Quality rating
Definition
Completeness
Methodological appropriateness and consistency
Time representativeness
Technological representativeness
Geographical representativeness
Parameter uncertainty
To be judged with respect to the coverage for each EF impact category and in comparison to a hypothetical ideal data quality
The applied LCI methods and methodological choices (e.g. allocation, substitution, etc.) are in line with the goal and scope of the dataset, especially its intended applications as support to decisions. The methods have also been consistently applied across all data
 (
80
)
.
Degree to which the dataset reflects the specific conditions of the system being considered regarding the time/age of the data, and including background datasets, if any.
Comment: i.e. of the given year (and, if applicable, of intra-annual or intra-daily differences).
Degree to which the dataset reflects the true population of interest regarding technology, including for included background datasets, if any.
Comment: i.e. of the technological characteristics including operating conditions.
Degree to which the dataset reflects the true population of interest regarding geography, including background datasets, if any.
Comment: i.e. of the given location/site, region, country, market, continent, etc.
Qualitative expert judgement or relative standard deviation as a % if a Monte Carlo simulation is used.
Comment: The uncertainty assessment is related to the resource use and emission data only; it does not cover the EF impact assessment.
Very good
1
Meets the criterion to a very high degree, without need for improvement.
Very good completeness
(≥ 90 %)
Full compliance with all requirements of the PEF Guide
Context–specific
Context–specific
Context–specific
Very low uncertainty
Very low uncertainty
(≤ 10 %)
Good
2
Meets the criterion to a high degree, with little significant need for improvement.
Good completeness
(80 % to 90 %)
Attributional
 (
81
)
 process-based approach AND:
Following three method requirements of the PEF Guide met:
—
Dealing with multi-functionality
—
End of life modelling
—
System boundary
Context–specific
Context–specific
Context–specific
Low uncertainty
Low uncertainty
(10 % to 20 %)
Fair
3
Meets the criterion to an acceptable degree, but merits improvement.
Fair completeness
(70 % to 80 %)
Attributional process-based approach AND:
Two of the following three method requirements of the PEF Guide met:
—
Dealing with multi-functionality
—
End of life modelling
—
System boundary
Context–specific
Context–specific
Context–specific
Fair uncertainty
Fair uncertainty
(20 % to 30 %)
Poor
4
Does not meet the criterion to a sufficient degree. Requires improvement.
Poor completeness
(50 % to 70 %)
Attributional process-based approach AND:
One of the following three method requirements of the PEF Guide met:
—
Dealing with multi-functionality
—
End of life modelling
—
System boundary
Context–specific
Context–specific
Context–specific
High uncertainty
High uncertainty
(30 % to 50 %)
Very poor
5
Does not meet the criterion. Substantial improvement is necessary OR:
This criterion was not judged / reviewed or its quality could not be verified / is unknown.
Very poor or unknown completeness
(< 50 %)
Attributional process-based approach BUT:
None of the following three method requirements of the PEF Guide met:
—
Dealing with multi-functionality
—
End of life modelling
—
System boundary
Context–specific
Context–specific
Context–specific
Very high uncertainty
Very high uncertainty
(> 50 %)
The overall data quality shall be calculated by summing up the achieved quality rating for each of the quality criteria, divided by the total number of criteria (i.e. six). The Data Quality Rating (DQR) result is used to identify the corresponding quality level in Table 6. Formula 1 provides the calculation provision:
Formula 1
—   
DQR
:
Data Quality Rating of the dataset
—   
TeR
:
Technological Representativeness
—   
GR
:
Geographical Representativeness
—   
TiR
:
Time-related Representativeness
—   
C
:
Completeness
—   
P
:
Precision/uncertainty
—   
M
:
Methodological Appropriateness and Consistency
Formula 1 shall be used to identify the overall data quality level according to the achieved data quality rating.
Table 6
Overall data quality level according to the achieved data quality rating
Overall data quality rating (DQR)
Overall data quality level
≤ 1,6
“Excellent quality”
1,6 to 2,0
"Very good quality"
2,0 to 3,0
“Good quality”
3 to 4,0
"Fair quality"
> 4
“Poor quality”
Table 7
Example of semi-quantitative assessment of data quality required for key Life Cycle Inventory datasets
Process: dyeing process
Quality level
Quality rating
Definition
Completeness
Methodological compliance and consistency
Time representativeness
Technological representativeness
Geographical representativeness
Parameter uncertainty (relative standard deviation as a % if a Monte Carlo simulation is used, otherwise qualitative expert judgement)
Very good
1
Meets the criterion to a very high degree, without need for improvement.
Very good completeness
(≥ 90 %)
Full compliance with all requirements of the PEF Guide
2009-2012
Discontinuous with airflow dyeing machines
Central Europe mix
Very low uncertainty
(≤ 10 %)
Good
2
Meets the criterion to a high degree, with little significant need for improvement.
Good completeness
(80 % to 90 %)
Attributional Process based approach AND:
Following three method requirements of the PEF Guide met:
—
Dealing with multi-functionality
—
End of life modelling
—
System boundary
2006-2008
e.g. "Consumption mix in EU: 30 % Semi-continuous, 50 % exhaust dyeing and 20 % Continuous dyeing"
EU 27 mix; UK, DE; IT; FR
Low uncertainty
(10 % to 20 %)
Fair
3
Meets the criterion to an acceptable degree, but merits improvement.
Fair completeness
(70 % to 80 %)
Attributional process-based approach AND:
The following two method requirements of the PEF Guide are met:
—
Dealing with multi-functionality
—
End of life modelling
However, the following method requirement of the PEF Guide is not met:
—
System boundary
1999-2005
e.g. "Production mix in EU: 35 % Semi-continuous, 40 % exhaust dyeing and 25 % Continuous dyeing"
Scandinavian Europe; other EU-27 countries
Fair uncertainty
(20 % to 30 %)
Poor
4
Does not meet the criterion to a sufficient degree. Requires improvement.
Poor completeness
(50 % to 75 %)
Attributional process-based approach AND:
The following method requirement of the PEF Guide met:
—
Dealing with multi-functionality
However, the following two method requirements of the PEF Guide are not met:
—
End-of-life modelling
—
System boundary
1990-1999
e.g. "Exhaust dyeing"
Middle east; US; JP
High uncertainty
(30 % to 50 %)
Very poor
5
Does not meet the criterion. Substantial improvement is necessary OR:
This criterion was not judged/reviewed or its quality could not be verified/is unknown.
Very poor or unknown completeness
(< 50 %)
Attributional process-based approach BUT:
None of the following three method requirements of the PEF Guide are met:
—
Dealing with multi-functionality
—
End-of-life modelling
—
System boundary
< 1990; Unknown
Continuous dyeing; other; unknown
Other; Unknown
Very high uncertainty
(> 50 %)
Requirement for PEF studies
Data quality requirements shall be met by PEF studies intended for external communication, i.e. B2B and B2C. For PEF studies (claiming to be in line with this PEF Guide) intended for in-house applications, the specified data quality requirements should be met (i.e. are recommended), but are not mandatory. Any deviations from the requirements shall be documented. Data quality requirements apply to both specific 
(
82
)
 and generic data 
(
83
)
.
The following six criteria shall be adopted for a semi-quantitative assessment of data quality in PEF studies: technological representativeness, geographical representativeness, time-related representativeness, completeness, parameter uncertainty and methodological appropriateness and consistency.
In the optional screening step a minimum “fair” quality data rating is required for data contributing to at least 90 % of the impact estimated for each EF impact category, as assessed via a qualitative expert judgement.
In the final Resource Use and Emissions Profile, for the processes or activities accounting for at least 70 % of contributions to each EF impact category, both specific and generic data shall achieve at least an overall “good quality” level (the 70 % threshold is chosen to balance the goal of achieving a robust assessment with the need to keep it feasible and accessible). A semi-quantitative assessment of data quality shall be performed and reported for these processes. At least 2/3 of the remaining 30 % (i.e. 20 % to 30 %) shall be modelled with at least “fair quality” data. Data of less than fair quality rating shall not account for more than 10 % contributions to each EF impact category.
The data quality requirements for technological, geographical and time-related representativeness shall be subject to review as part of the PEF study. The data quality requirements related to completeness, methodological appropriateness and consistency, and parameter uncertainty should be met by sourcing generic data exclusively from data sources that comply with the requirements of the PEF Guide.
With respect to the data quality criterion of “methodological appropriateness and consistency”, the requirements as defined in Table 6 shall apply until the end of 2015. From 2016, full compliance with the PEF methodology will be required.
The data quality assessment of generic data shall be conducted at the level of the input flows (e.g. purchased paper used in a printing office) while the data quality assessment of specific data shall be conducted at the level of an individual process or aggregated process, or at the level of individual input flows.
Additional requirements for development of PEFCRs
PEFCRs shall provide further guidance on data quality assessment scoring for the product category with respect to time, geographical and technological representativeness. For example, it shall specify which data quality score relating to time representativeness should be assigned to a dataset representing a given year.
PEFCRs may specify additional criteria for the assessment of data quality (compared to default criteria).
PEFCRs may specify more stringent data quality requirements, if appropriate for the product category in question. These may include:
—
Gate-to-gate activities/processes;
—
Upstream or downstream phases;
—
Key supply-chain activities for the product category;
—
Key EF impact categories for the product category.
Example for determining the data quality rating
Component
Achieved quality level
Corresponding quality rating
Technological representativeness (TeR)
good
2
Geographical representativeness (GR)
good
2
Time-related representativeness (TiR)
fair
3
Completeness (C)
good
2
Parameter uncertainty (P)
good
2
Methodological appropriateness and consistency (M)
good
2
A DQR of 2,2 corresponds to an overall “good quality” rating.
5.7   
Specific data collection
This section describes the collection of specific data which are data directly measured or collected representative of activities at a specific facility or set of facilities. The data should include all known inputs and outputs for the processes. Inputs are (for example) use of energy, water, materials, etc. Outputs are the products, co-products 
(
84
)
, and emissions. Emissions can be divided into four categories: emissions to air, to water, to soil, and emissions as solid waste. Specific data can be collected, measured or calculated using activity data 
(
85
)
 and related emission factors. It should be noted that emission factors may be derived from generic data subject to data quality requirements.
Data collection - measurements and tailored questionnaires
The most representative sources of data for specific processes are measurements directly performed on the process, or obtained from operators via interviews or questionnaires. The data may need scaling, aggregation or other forms of mathematical treatment to bring them in line with the unit of analysis and reference flow of the process.
Typical specific data sources are:
—
Process- or plant-level consumption data;
—
Bills and stock/inventory changes of consumables;
—
Emission measurements (amounts and concentrations of emissions from gas and wastewater);
—
Composition of products and waste;
—
Procurement and sale department(s)/unit(s).
Requirement for PEF studies
Specific data 
(
86
)
 shall be obtained for all foreground processes and for background processes, where appropriate 
(
87
)
. However, if generic data are more representative or appropriate than specific data for foreground processes (to be justified and reported), generic data shall also be used for the foreground processes.
Additional requirements for development of PEFCRs
PEFCRs shall:
1.
Specify for which processes specific data shall be collected;
2.
Specify the requirements for the collection of specific data;
3.
Define the data collection requirements for each site for:
—
Target stage(s) and the data collection coverage;
—
Location of data collection (domestically, internationally, specific factories, and so on);
—
Term of data collection (year, season, month, and so on);
—
When the location or term of data collection must be limited to a certain range, provide a justification for this and show that the collected data will serve as sufficient samples.
5.8   
Generic data collection
Generic data refers to data that are not based on direct measurements or calculation of the respective processes in the system. Generic data can be either sector-specific, i.e. specific to the sector being considered for the PEF study, or multi-sector. Examples of generic data include:
—
Data from literature or scientific papers;
—
Industry-average life-cycle data from life-cycle-inventory databases, industry association reports, government statistics, etc.
Sourcing generic data
Generic data should where available be sourced from the data sources specified in this PEF Guide. Remaining generic data should preferentially be sourced from:
—
Databases provided by international governmental organisations (for example FAO, UNEP);
—
Country-specific national governmental LCI database projects (for data specific to the host country’s database);
—
National governmental LCI database projects;
—
Other third-party LCI databases;
—
Peer-reviewed literature.
Other potential sources of generic data can also be found, e.g. in the Resource Directory of the European Platform on LCA 
(
88
)
. If the necessary data cannot be found in the above-listed sources, other sources may be used.
Requirement for PEF studies
Generic data should be used only for processes in the background system, unless (generic data) are more representative or appropriate than specific data for foreground processes, in which case generic data shall also be used for processes in the foreground system. When available, sector-specific generic data shall be used instead of multi-sector generic data. All generic data shall fulfil the data quality requirements specified in this document. The sources of the data used shall be clearly documented and reported in the PEF report.
Generic data (provided they fulfil the data quality requirements specified in this PEF Guide) should, where available, be sourced from:
—
Data developed in line with the requirements of the relevant PEFCRs;
—
Data developed in line with the requirements for PEF studies;
—
International Reference Life Cycle Data System (ILCD) Data Network 
(
89
)
 (giving preference to datasets that are fully compliant with the ILCD Data Network over those that are only entry-level compliant);
—
European Reference Life Cycle Database (ELCD) 
(
90
)
.
Additional requirement for PEFCRs:
The PEFCR shall specify:
—
where the use of generic data is permitted as an approximation for a substance for which specific data is not available;
—
the level of required similarities between the actual substance and the generic substance;
—
the combination of more than one generic dataset, if necessary.
5.9   
Dealing with remaining unit process data gaps/missing data
Data gaps exist when there is no specific or generic data available that is sufficiently representative of the given process in the product’s life cycle. For most processes where data may be missing it should be possible to obtain sufficient information to provide a reasonable estimate of the missing data. Therefore, there should be few, if any, data gaps in the final Resource Use and Emissions Profile. Missing information can be of different types and have different characteristics, each requiring separate resolution approaches.
Data gaps may exist when:
—
Data does not exist for a specific input/product, or
—
Data exists for a similar process but:
—
The data has been generated in a different region;
—
The data has been generated using a different technology;
—
The data has been generated in a different time period.
Requirement for PEF studies
Any data gaps shall be filled using the best available generic or extrapolated data 
(
91
)
. The contribution of such data (including gaps in generic data) shall not account for more than 10 % of the overall contribution to each EF impact category considered. This is reflected in the data quality requirements, according to which 10 % of the data can be chosen from the best available data (without any further data quality requirements).
Additional requirement for development of PEFCRs
The PEFCR shall specify potential data gaps and provide detailed guidance for filling these gaps.
5.10   
Handling multi-functional processes
If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multifunctional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner. Systems involving multi-functionality of processes shall be modelled in accordance with the following decision hierarchy, with additional guidance provided by PEFCRs if available.
Decision hierarchy
I)   Subdivision or system expansion
Wherever possible, subdivision or system expansion should be used to avoid allocation. Subdivision refers to disaggregating multifunctional processes or facilities to isolate the input flows directly associated with each process or facility output. System expansion refers to expanding the system by including additional functions related to the co-products. It shall be investigated first whether the analysed process can be subdivided or expanded. Where subdivision is possible, inventory data should be collected only for those unit processes 
(
92
)
 directly attributable 
(
93
)
 to the goods/services of concern. Or if the system can be expanded, the additional functions shall be included in the analysis with results communicated for the expanded system as a whole rather than on an individual co-product level.
II)   Allocation based on a relevant underlying physical relationship
Where subdivision or system expansion cannot be applied, allocation should be applied: the inputs and outputs of the system should be partitioned between its different products or functions in a way that reflects relevant underlying physical relationships between them. (ISO 14044:2006, 14)
Allocation based on a relevant underlying physical relationship refers to partitioning the input and output flows of a multi-functional process or facility in accordance with a relevant, quantifiable physical relationship between the process inputs and co-product outputs (for example, a physical property of the inputs and outputs that is relevant to the function provided by the co-product of interest). Allocation based on a physical relationship can be modelled using direct substitution if a product can be identified that is directly substituted 
(
94
)
.
Can a direct substitution-effect be robustly modelled? This can be demonstrated by proving that (1) there is a direct, empirically demonstrable substitution effect, AND (2) the substituted product can be modelled and the resource use and emissions profile data subtracted in a directly representative manner:
—
If yes (i.e. both conditions are verified), model the substitution effect.
Or
Can input/output flows be allocated based on some other relevant underlying physical relationship that relates the inputs and outputs to the function provided by the system? This can be demonstrated by proving that a relevant physical relationship can be defined by which to allocate the flows attributable to the provision of the defined function of the product system 
(
95
)
:
—
If yes, allocate based on this physical relationship.
III)   Allocation Based on Some Other Relationship
Allocation based on some other relationship may be possible. For example, economic allocation refers to allocating inputs and outputs associated with multi-functional processes to the co-product outputs in proportion to their relative market values. The market price of the co-functions should refer to the specific condition and point at which the co-products are produced. Allocation based on economic value shall only be applied when (I and II) are not possible. In any case, a clear justification for having discarded I and II and for having selected a certain allocation rule in step III shall be provided, to ensure the physical representativeness of the PEF results as far as possible.
Allocation based on some other relationship can be approached in one of the following alternative ways:
Can an indirect substitution 
(
96
)
 effect be identified? AND can the substituted product be modelled and the inventory subtracted in a reasonably representative manner?
—
If yes (i.e. both conditions are verified), model the indirect substitution effect.
Or
Can the input/output flows be allocated between the products and functions on the basis of some other relationship (e.g. the relative economic value of the co-products)?
—
If yes, allocate products and functions on the basis of the identified relationship
Dealing with multi-functionality of products is particularly challenging when recycling or energy recovery of one (or more) of these products is involved as the systems tend to get rather complex. Annex V provides an approach that shall be used to estimate the overall emissions associated to a certain process involving recycling and/or energy recovery. These moreover also relate to waste flows generated within the system boundaries.
Examples of direct and indirect substitution
Direct Substitution:
Direct substitution may be modelled as a form of allocation based on an underlying physical relationship when a direct, empirically-demonstrable substitution effect can be identified. For example, when manure nitrogen is applied to agricultural land, directly substituting an equivalent amount of the specific fertiliser nitrogen that the farmer would otherwise have applied, the animal husbandry system from which the manure is derived is credited for the displaced fertiliser production (taking into account differences in transportation, handling, and emissions).
Indirect Substitution:
Indirect substitution may be modelled as a form of “allocation based on some other relationship” when a co-product is assumed to displace a marginal or average market-equivalent product via market-mediated processes. For example, when animal manure is packaged and sold for use in home gardening, the animal husbandry system from which the manure is derived is credited for the market-average home gardening fertiliser that is assumed to have been displaced (taking into account differences in transportation, handling, and emissions).
Requirement for PEF studies
The following PEF multi-functionality decision hierarchy shall be applied for resolving all multi-functionality problems: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (including direct substitution or some relevant underlying physical relationship); (3) allocation based on some other relationship (including indirect substitution or some other relevant underlying relationship).
All choices made in this context shall be reported and justified with respect to the overarching goal of ensuring physically representative, environmentally relevant results. For multi-functionality of products in recycling or energy recovery situations, the equation described in Annex V shall be applied. The abovementioned decision process also applies for end-of-life multi-functionality.
Additional requirement for development of PEFCRs
The PEFCR shall further specify multi-functionality solutions for application within the defined system boundaries and, where appropriate, for upstream and downstream stages. If feasible/appropriate, the PEFCR may further provide specific factors to be used in the case of allocation solutions. All such multi-functionality solutions specified in the PEFCR must be clearly justified with reference to the PEF multi-functionality solution hierarchy.
Where subdivision is applied, the PEFCR shall specify which processes are to be sub-divided and the principles that such subdivision should adhere to.
Where allocation by physical relationship is applied, the PEFCR shall specify the relevant underlying physical relationships to be considered, and establish the relevant allocation factors.
Where allocation by some other relationship is applied, the PEFCR shall specify this relationship and establish the relevant allocation factors. For example, in the case of economic allocation, the PEFCR shall specify the rules for determining the economic values of co-products.
For multi-functionality in end-of-life situations, the PEFCR shall specify how the different parts are calculated within the mandatory formula provided.
Figure 4
Decision tree for handling multi-functional processes
YES
Consider the system under study: does it contain multi-functional processes (i.e. processes that provide more than one function or that deliver several goods and/or services (“co-products”))
NO
Check whether additional guidance at sectorial level exists for the affected processes, e.g. provided by Product Environmental Footprint Category Rules (PEFCRs), and apply such guidance. If not, model the multi-functional process(es) according to the following decision hierarchy:
Can SUBDVISION or SYSTEM EXPANSION be applied?
YES
Apply SUBDIVISION Or SYSTEM EXPANSION
NO
Can ALLOCATION BASED ON A RELEVANT UNDERLYING PHYSICAL RELATIONSHIP be applied? This can be approached in one of the following ways:
Identify, if possible, a direct substitution effect, or
Identify, if possible, some other relevant underlying physical relationship
YES
Apply ALLOCATION
NO
Apply ALLOCATION BASED ON SOME OTHER RELATIONSHIP. This can be approached in one of the following ways:
Identify, if possible, an indirect substitution effect
Identify some other relationship, e.g. the economic value of the co-products
Proceed with next step of Product Environmental Footprint
5.11   
Data gathering related to the next methodological phases in a PEF study
Figure 5 focuses on the data collection step to be taken when developing a PEF study. The “shall/should/may” requirements are summarised for both specific and generic data. The figure moreover indicates the link between the data collection step and the development of the Resource Use and Emissions Profile and subsequent EF impact assessment.
Figure 5
Relationship between data collection, Resource Use and Emissions Profile and EF impact assessment
DATA COLLECTION
Specific data
Shall be obtained for all foreground processes and for background processes, where appropriate.
Shall fulfill the data quality requirements specified in this Guide.
Should include all known inputs and outputs for the processes. Inputs include, e.g. use of energy, water, material. Outputs include products, co-products and emissions.
May be collected, measured or calculated using activity data and related emission factors.
Emission factors may derive from generic data subject to data quality requirements e.g., for the energy sector, a specific data of “x” kWh electricity consumed may need to be combined with a generic data like “y” kgCO 2 / kWh electricity, so that a flow of “x*y” Kg CO 2 can be included in the resource use and emissions profile.
Generic data
Should be used only for processes in the background system. When available, sector- specific generic data shall be used instead of multi-sector generic data.
Shall fulfill the data quality requirements specified in this Guide.
Should, where available, be sourced following the data sources provided in this guide.
RESOURCE USE & EMISSION PROFILE
As data collection is completed, a resource use and emissions profile is built, i.e. an inventory of all input and output flows relative to the environmental footprint boundaries: kg CO 2 , kg H 2 S, kg Pb, etc.
IMPACT ASSESSMENT (mandatory steps)
Classification, i.e. assigning each data point within the resource use and emissions profile to the relevant impact categories.
Characterisation, i.e. applying characterisation factors to each input and output flows in order to obtain aggregated impacts within each environmental impact category.
6.   ENVIRONMENTAL FOOTPRINT IMPACT ASSESSMENT
Once the Resource Use and Emissions Profile has been compiled, the EF impact assessment shall be undertaken to calculate the environmental performance of the product, using the selected EF impact categories and models. EF impact assessment includes two mandatory and two optional steps. The EF Impact Assessment does not intend to replace other (regulatory) tools that have a different scope and objective such as (Environmental) Risk Assessment ((E)RA), site specific Environmental Impact Assessment (EIA) or Health and Safety regulations at product level or related to safety at the workplace. Especially, the EF Impact Assessment has not the objective to predict if at any specific location at any specific time thresholds are exceeded and actual impacts occur. In contrast it describes the existing pressures on the environment. Thus, the EF Impact Assessment is complementary to other well-proven tools, adding the life cycle perspective.
6.1   
Classification and Characterisation (mandatory)
Requirement for PEF studies
The EF impact assessment shall include a classification and characterisation of the Product Environmental Footprint flows.
6.1.1   
Classification of Product Environmental Footprint Flows
Classification requires assigning the material/energy inputs and outputs inventoried in the Resource Use and Emissions Profile to the relevant EF impact category. For example, during the classification phase, all inputs/outputs that result in greenhouse gas emissions are assigned to the Climate Change category. Similarly, those that result in emissions of ozone-depleting substances are classified accordingly to the Ozone Depletions category. In some cases, an input/output may contribute to more than one EF impact category (for example, chlorofluorocarbons (CFCs) contribute to both Climate Change and Ozone Depletion).
It is important to express the data in terms of the constituent substances for which characterisation factors (see next section) are available. For example, data for a composite NPK fertiliser should be disaggregated and classified according to its N, P, and K fractions, because each constituent element will contribute to different EF impact categories. In practice, much of the Resource Use and Emissions Profile data may be drawn from existing public or commercial life-cycle-inventory databases, where classification has already been implemented. In such cases, it must be assured, for example by the provider, that the classification and linked EF impact assessment pathways correspond to the requirements of this PEF Guide.
Requirement for PEF studies
All inputs/outputs inventoried during the compilation of the Resource Use and Emissions Profile shall be assigned to the EF impact categories to which they contribute (“classification”) using the classification data available at http://lct.jrc.ec.europa.eu/assessment/projects.
As part of the classification of the Resource Use and Emissions Profile, data should be expressed in terms of constituent substances for which characterisation factors are available.
Example: classification of data for a T-Shirt study
Classification of data in the climate change impact category:
CO
2
Yes
CH
4
Yes
SO
2
No
NO
x
No
Classification of data in the acidification impact category:
CO
2
No
CH
4
No
SO
2
Yes
NO
x
Yes
6.1.2   
Characterisation of Environmental Footprint Flows
Characterisation refers to the calculation of the magnitude of the contribution of each classified input/output to their respective EF impact categories, and aggregation of the contributions within each category. This is carried out by multiplying the values in the Resource Use and Emissions Profile by the relevant characterisation factor for each EF impact category.
The characterisation factors are substance- or resource- specific. They represent the impact intensity of a substance relative to a common reference substance for an EF impact category (impact category indicator). For example, in the case of calculating climate change impacts, all greenhouse gas emissions inventoried in the Resource Use and Emissions Profile are weighted in terms of their impact intensity relative to carbon dioxide, which is the reference substance for this category. This allows for the aggregation of impact potentials and expression in terms of a single equivalent substance (in this case, CO
2
 equivalents) for each EF impact category. For example, the CF expressed as global warming potential for methane equals 25 CO
2
 – equivalents and its impact on global warming is thus 25 times higher than of CO
2
 (i.e. CF of 1 CO
2
-equivalent).
Requirement for PEF studies
All classified inputs/outputs in each EF impact category shall be assigned characterisation factors representing the contribution per unit of input/output to the category, using the provided characterisation factors available online at http://lct.jrc.ec.europa.eu/assessment/projects. EF impact assessment results shall subsequently be calculated for each EF impact category by multiplying the amount of each input/output by its characterisation factor and summing the contributions of all inputs/outputs within each category in order to obtain a single measure expressed in the appropriate reference unit.
If characterisation factors (CFs) from the default model are not available for certain flows (e.g. a group of chemicals) of the Resource Use and Emissions Profile, then other approaches may be used for characterising these flows. In such circumstances, this shall be reported under “additional environmental information”. The characterisation models shall be scientifically and technically valid, and based upon distinct, identifiable environmental mechanisms 
(
97
)
 or reproducible empirical observations.
Example: Calculation of EF impact assessment results
Global warming
CF
CO
2
g
5,132
×
1
=
5,132 kg CO
2
eq
CH
4
g
8,2
×
25
=
0,205 kg CO
2
eq
SO
2
g
3,9
×
0
=
0 kg CO
2
eq
NO
x
g
26,8
×
0
=
0 kg CO
2
eq
Total
=
5,337 kg CO
2
eq
Acidification
CF
CO
2
g
5,132
×
0
=
0 Mol H+ eq
CH
4
g
8,2
×
0
=
0 Mol H+ eq
SO
2
g
3,9
×
1,31
=
0,005 Mol H+ eq
NO
x
g
26,8
×
0,74
=
0,019 Mol H+ eq
Total
=
0,024kg Mol H+ eq
6.2   
Normalisation and Weighting (recommended/optional)
Following the two mandatory steps of classification and characterisation, the EF impact assessment may be complemented with normalisation and weighting, which are recommended/optional steps.
6.2.1   
Normalisation of Environmental Footprint Impact Assessment Results (recommended)
Normalisation is not a required, but recommended step in which the EF impact assessment results are multiplied by normalisation factors in order to calculate and compare the magnitude of their contributions to the EF impact categories relative to a reference unit (typically the pressure related to that category caused by the emissions over one year of a whole country or an average citizen). As a result, dimensionless, normalised EF results are obtained. These reflect the burdens attributable to a product relative to the reference unit, such as per capita for a given year and region. This allows the relevance of the contributions made by individual processes to be compared to the reference unit of the EF impact categories considered. For example, EF impact assessment results may be compared to the same EF impact assessment results for a given region such as the EU-27 and on a per-person basis. In this case they would reflect person-equivalents relative to the emissions associated with the EU-27. Normalised environmental footprint results do not, however, indicate the severity/relevance of the respective impacts.
Requirement for PEF studies
Normalisation is not a required, but recommended step for PEF studies. If normalisation is applied, the normalised environmental footprint results shall be reported under “additional environmental information”, with all methods and assumptions documented.
Normalised results shall not be aggregated as this implicitly applies weighting. Results from the EF impact assessment prior to normalisation shall be reported alongside the normalised results.
6.2.2   
Weighting of Environmental Footprint Impact Assessment Results (optional)
Weighting is not a required, but optional step that may support the interpretation and communication of the results of the analysis. In this step, EF results, for example normalised results, are multiplied by a set of weighting factors which reflect the perceived relative importance of the EF impact categories considered. Weighted EF results can then be compared to assess their relative importance. They can also be aggregated across EF impact categories to obtain several aggregated values or a single overall impact indicator.
Weighting requires making value judgements as to the respective importance of the EF impact categories considered. These judgements may be based on expert opinion, cultural/political viewpoints, or economic considerations 
(
98
)
.
Requirement for PEF studies.
Weighting is not a required, but optional step for PEF studies. If weighting is applied, the methods and results shall be reported under “additional environmental information”. Results of the EF impact assessment prior to weighting shall be reported alongside weighted results.
The application of normalisation and weighting steps in PEF studies shall be consistent with the defined goals and scope of the study, including the intended applications 
(
99
)
.
7.   INTERPRETATION OF PRODUCT ENVIRONMENTAL FOOTPRINT RESULTS
7.1   
General
Interpretation of the results of the PEF 
(
100
)
 study serves two purposes:
—
The first is to ensure that the performance of the PEF model corresponds to the goals and quality requirements of the study. In this sense, PEF interpretation may inform iterative improvements of the PEF model until all goals and requirements are met;
—
The second purpose is to derive robust conclusions and recommendations from the analysis, for example in support of environmental improvements.
To meet these objectives, the PEF interpretation phase shall include four key steps, as outlined in this chapter.
Requirement for PEF studies
The interpretation phase shall include the following steps: “assessment of the robustness of the PEF model”; “identification of hotspots”; “estimation of uncertainty”; and “conclusions, limitations and recommendations”.
7.2   
Assessment of the robustness of the Product Environmental Footprint model
The assessment of the robustness of the PEF model assesses the extent to which methodological choices such as system boundaries, data sources, allocation choices, and coverage of EF impact categories influence the analytical outcomes.
Tools that should be used to assess the robustness of the PEF model include:
—
Completeness checks
: assess the Resource Use and Emissions Profile data to ensure that it is complete relative to the defined goals, scope, system boundaries and quality criteria. This includes completeness of process coverage (i.e. all processes at each supply-chain stage considered have been included) and input/output coverage (i.e. all material or energy inputs and emissions associated with each process have been included).
—
Sensitivity checks
: assess the extent to which the results are determined by specific methodological choices, and the impact of implementing alternative choices where these are identifiable. It is useful to structure sensitivity checks for each phase of the PEF study, including goal and scope definition, the Resource Use and Emissions Profile, and the EF impact assessment.
—
Consistency checks
: assess the extent to which assumptions, methods, and data quality considerations have been applied consistently throughout the PEF study.
Any issues flagged in this evaluation may be used to inform iterative improvements to the PEF study.
Requirement for PEF studies
The assessment of the robustness of the PEF model shall include an assessment of the extent to which methodological choices influence the results. These choices shall correspond to the requirements specified in this PEF Guide and shall be appropriate to the context. Tools that should be used to assess the robustness of the PEF model are completeness checks, sensitivity checks and consistency checks.
7.3   
Identification of Hotspots
Once it has been ensured that the PEF model is robust and conforms to all aspects defined in the goal and scope definition phases, the next step is to identify the main contributing elements to the PEF results. This step may also be referred to as “hotspot” or “weak point” analysis. Contributing elements may be specific life-cycle stages, processes, or individual material/energy inputs/outputs associated with a given stage or process in the product supply chain. These are identified by systematically reviewing the PEF study results. Graphical tools may be particularly useful in this context. Such analyses provide the necessary basis to identify improvement potentials associated with specific management interventions.
Requirement for PEF studies
PEF results shall be evaluated to assess the effect of supply-chain hotspots/weak points at the level of the inputs/outputs-, processes-, and supply-chain stages and to assess potential improvements.
Requirement for PEFCR
The PEFCR shall identify the most relevant EF impact categories for the sector. Normalisation and weighting may be used to achieve such prioritisation.
7.4   
Estimation of Uncertainty
Estimating the uncertainties of the final PEF results supports iterative improvement of PEF studies. It also helps the target audience to assess the robustness and applicability of the PEF study results.
There are two key sources of uncertainty in PEF studies:
(1)
Stochastic uncertainties for “Resource Use and Emissions Profile” data
Stochastic uncertainties (both parameter and model) refer to statistical descriptions of variance around a mean/average. For normally distributed data, this variance is typically described in terms of an average and standard deviation. PEF results that are calculated using average data (i.e. the mean of multiple data points for a given process) do not reflect the uncertainty associated with such variance. However, uncertainty may be estimated and communicated using appropriate statistical tools.
(2)
Choice-related uncertainties
Choice-related uncertainties arise from methodological choices including modelling principles, system boundaries, allocation choices, choice of EF impact assessment methods, and other assumptions related to time, technology, geography, etc. These are not readily amenable to statistical description, but rather can only be characterised via scenario model assessments (e.g. modelling worst- and best-case scenarios for significant processes) and sensitivity analyses.
Requirement for PEF studies
At least a qualitative description of the uncertainties of the PEF results shall be provided for both choice-related uncertainties and uncertainties of inventory data, in order to facilitate an overall appreciation of the uncertainties of the PEF study results.
Requirement for PEFCRs
The PEFCR shall describe the uncertainties common to the product category and should identify the range in which results could be seen as not being significantly different in comparisons or comparative assertions.
TIP: Quantitative uncertainty assessments may be calculated for variance associated with the Resource Use and Emissions Profile data using, for example, Monte Carlo simulations. The influence of choice-related uncertainties should be estimated at the upper and lower bounds through sensitivity analyses based on scenario assessments. These should be clearly documented and reported.
7.5   
Conclusions, Recommendations and Limitations
The final aspect of the EF interpretation phase is to draw conclusions based on the analytical results, answer the questions posed at the outset of the PEF study, and advance recommendations appropriate to the intended audience and context whilst explicitly taking into account any limitations to the robustness and applicability of the results. The PEF needs to be seen as complementary to other assessments and instruments such as site specific environmental impact assessments or chemical risk assessments.
Potential improvements should be identified such, as for example, cleaner technology techniques, changes in product design, environmental management systems (e.g. Eco-Management and Audit Scheme (EMAS) or ISO 14001), or other systematic approaches.
Requirement for PEF studies
Conclusions, recommendations and limitations shall be described in accordance with the defined goals and scope of the PEF study. PEF studies intended to support comparative assertions to be disclosed to the public (i.e. claims about the environmental superiority or equivalence of the product) shall be based both on this PEF Guide and related PEFCRs. The conclusions should include a summary of identified supply chain “hotspots” and the potential improvements associated with management interventions.
8.   PRODUCT ENVIRONMENTAL FOOTPRINT REPORTS
8.1   
General
A PEF report provides a relevant, comprehensive, consistent, accurate, and transparent account of the study and of the calculated environmental impacts associated with the product. It reflects the best possible information in such a way as to maximise its usefulness to intended current and future users, whilst honestly and transparently communicating limitations. Effective PEF reporting requires that several criteria, both procedural (report quality) and substantive (report content), are met.
8.2   
Reporting elements
A PEF report consists of at least three elements: a Summary, the Main Report, and an Annex. Confidential and proprietary information can be documented in a fourth element - a complementary Confidential Report. Review reports are either annexed or referenced.
8.2.1   
First element: Summary
The Summary shall be able to stand alone without compromising the results and conclusions/recommendations (if included). The Summary shall fulfil the same criteria about transparency, consistency, etc. as the detailed report. The Summary shall, as a minimum, include:
—
Key elements of the goal and scope of the study with relevant limitations and assumptions;
—
A description of the system boundary;
—
The main results from the Resource Use and Emissions Profile and the EF impact assessment components: these shall be presented in such a way as to ensure the proper use of the information;
—
If applicable, environmental improvements compared to previous periods;
—
Relevant statements about data quality, assumptions and value judgements;
—
A description of what has been achieved by the study, any recommendations made and conclusions drawn;
—
Overall appreciation of the uncertainties of the results.
8.2.2   
Second element: Main Report
The Main Report 
(
101
)
 shall, as a minimum, include the following components:
—
Goal of the study:
Mandatory reporting elements include, as a minimum:
—
Intended application(s);
—
Methodological or EF impact category limitations;
—
Reasons for carrying out the study;
—
Target audience;
—
Whether the study is intended for comparison or for comparative assertions to be disclosed to the public;
—
Reference PEFCRs;
—
Commissioner of the study.
—
Scope of the study:
—
The Scope of the study shall identify the analysed system in detail and address the overall approach used to establish the system boundaries. The Scope of the study shall also address data quality requirements. Finally, the Scope shall include a description of the methods applied for assessing potential environmental impacts and which EF impact categories, methods, normalisation and weighting criteria are included.
—
Mandatory reporting elements include, as a minimum:
—
Unit of analysis and reference flow;
—
System boundaries, including omissions of life-cycle stages, processes or data needs, quantification of energy and material inputs and outputs, assumptions about electricity production, use and end-of-life stages;
—
The reasons for and potential significance of any exclusions;
—
All assumptions and value judgements, along with justifications for the assumptions made;
—
Data representativeness, appropriateness of data, and types/ sources of required data and information;
—
PEF impact categories, models and indicators;
—
normalisation and weighting factors (if used);
—
Treatment of any multi-functionality issues encountered in the PEF modelling activity.
—
Compiling and recording the Resource Use and Emissions Profile:
Mandatory reporting elements include, as a minimum:
—
Description and documentation of all unit process 
(
102
)
 data collected;
—
Data collection procedures;
—
Sources of published literature;
—
Information on any use and end-of-life scenarios considered in downstream stages;
—
Calculation procedures;
—
Validation of data, including documentation and justification of allocation procedures;
—
If a sensitivity analysis 
(
103
)
 has been conducted, this shall be reported.
—
Calculating PEF impact assessment results:
Mandatory reporting elements include:
—
The EF impact assessment procedure, calculations and results of the PEF study;
—
Limitation of the EF results relative to the defined goal and scope of the PEF study;
—
The relationship of the EF impact assessment results to the defined goal and scope;
—
If any exclusion from the default EF impact categories has been made, the justification for the exclusion(s) shall be reported;
—
If any deviation from the default EF impact assessment methods has been made (which shall be justified and included under additional environmental information), then the mandatory reporting elements shall also include:
—
Impact categories and impact category indicators considered, including a rationale for their selection and a reference to their source;
—
Description of or reference to all characterisation models, characterisation factors and methods used, including all assumptions and limitations;
—
Description of or reference to all value-choices used in relation to the EF impact categories, characterisation models, characterisation factors, normalisation, grouping, weighting and a justification for their use and their influence on the results, conclusions and recommendations;
—
A statement and justification of any grouping of the EF impact categories;
—
Any analysis of the indicator results, for example sensitivity and uncertainty analysis on the use of other impact categories or additional environmental information, including any implication for the results;
—
Additional environmental information, if any;
—
Information on carbon storage in products;
—
Information on delayed emissions;
—
data and indicator results reached prior to any normalisation;
—
If included, normalisation and weighting factors and results.
—
Interpreting PEF results:
Mandatory reporting elements include:
—
Assessment of data quality;
—
Full transparency of value choices, rationale and expert judgements;
—
Identification of environmental hotspots;
—
Uncertainty (at least a qualitative description);
—
Conclusions, recommendations, limitations, and improvement potentials.
8.2.3   
Third element: Annex
The Annex serves to document supporting elements to the main report which are of a more technical nature. It shall include:
—
Descriptions of all assumptions, including those assumptions that have been shown to be irrelevant;
—
Critical review report, including (where applicable) the name and affiliation of reviewer or review team, a critical review, responses to recommendations (if any);
—
Resource Use and Emissions Profile (optional if considered sensitive and communicated separately in the Confidential Report, see below);
—
Reviewers’ self-declaration of their qualification, stating how many points they achieved for each criterion defined in section 10.3 of this PEF Guide.
8.2.4   
Fourth element: Confidential Report
The Confidential Report is an optional reporting element that shall contain all those data (including raw data) and information that are confidential or proprietary and cannot be made externally available. It shall be made available confidentially to the critical reviewers.
Requirement for PEF studies
Any PEF study intended for external communications shall include a PEF study report, which shall provide a robust basis for assessing, tracking, and seeking to improve the environmental performance of the product over time. The PEF study report shall include, at a minimum, a Summary, a Main Report and an Annex. These shall contain all the elements specified in this chapter. Any additional supporting information may also be included, for example a Confidential Report.
Additional requirements for development of PEFCRs
PEFCRs shall specify and justify any deviations from the default reporting requirements presented in chapter 8, as well as specify and justify any additional reporting requirements and/or differentiate reporting requirements depending on, for example, the type of applications of the PEF study and the type of product being assessed. The PEFCRs shall specify whether the PEF results shall be reported separately for each of the selected life cycle stages.
9.   PRODUCT ENVIRONMENTAL FOOTPRINT CRITICAL REVIEW
9.1   
General
 
(
104
)
Critical review is essential to ensuring the reliability of the PEF results and to improving the quality of the PEF study.
Requirement for PEF studies
Any PEF study intended for internal communication claiming to be in line with the PEF Guide and any PEF study for external communication (e.g. B2B or B2C) shall be critically reviewed in order to ensure that:
—
The methods used to carry out the PEF study are consistent with this PEF Guide;
—
The methods used to carry out the PEF study are scientifically and technically valid;
—
The data used are appropriate, reasonable and meet the defined data quality requirements;
—
The interpretation of results reflects the limitations identified;
—
The study report is transparent, accurate and consistent.
9.2   
Review Type
The most suitable review type that provides the required minimum guarantee of quality assurance is an independent external review. The type of review conducted should be informed by the goals and intended applications of the PEF study.
Requirement for PEF studies
Unless otherwise specified in relevant policy instruments, any study intended for external communication 
(
105
)
 shall be critically reviewed by at least one independent and qualified external reviewer (or review team). A PEF study to support a comparative assertion intended to be disclosed to the public shall be based on relevant PEFCRs and critically reviewed by an independent panel of three qualified external reviewers. Any PEF study intended for internal communication claiming to be in line with the PEF Guide shall be critically reviewed by at least one independent and qualified external reviewer (or review team).
The type of review conducted should be informed by the goals and intended applications of the PEF study.
Requirement for PEFCRs
The PEFCR shall specify the review requirements for PEF studies intended to be used for comparative assertions to be disclosed to the public (e.g. whether a review by at least three independent qualified external reviewers is sufficient).
9.3   
Reviewer Qualification
The assessment of the appropriateness of potential reviewers is based on a scoring system that takes into account review and audit experience, PEF or LCA methodology and practice, and knowledge of relevant technologies, processes or other activities represented by the studied product(s). Table 8 presents the scoring system for each relevant competence and experience topic.
Unless otherwise specified in the context of the intended application, the reviewer’s self-declaration based on the scoring system constitutes the minimum requirement.
Table 8
Scoring system for eligible reviewers/review teams
Score (points)
Topic
Criteria
0
1
2
3
4
Mandatory criteria
Review, verification and audit practice
Years of experience
 (
106
)
0 – 2
3 – 4
5 – 8
9 – 14
> 14
Number of reviews
 (
107
)
0 – 2
3 – 5
6 – 15
16 – 30
> 30
LCA methodology and practice
Years of experience
 (
108
)
0 – 2
3 – 4
5 –8
9 – 14
> 14
"Experiences" of participation in LCA work
0 – 4
5 – 8
9 – 15
16 – 30
> 30
Technologies or other activities relevant to the PEF study
Years of experience in private sector
 (
109
)
0 – 2
(within the past 10 years)
3 – 5
(within the past 10 years)
6 – 10
(within the past 20 years)
11 – 20
> 20
Years of experience in public sector
 (
110
)
0 – 2
(within the past 10 years)
3 – 5
(within the past 10 years)
6 –10
(within the past 20 years)
11 – 20
> 20
Other
 (
111
)
Review, verification and audit practice
Optional scores relating to audit
—
2 points: Accreditation as third party reviewer for at least one EPD Scheme, ISO 14001, or other EMS.
—
1 point: Attended courses on environmental audits (at least 40 hours).
—
1 point: Chair of at least one review panel (for LCA studies or other environmental applications).
—
1 point: Qualified trainer in environmental audit course.
Requirement for PEF studies
A critical review of the PEF study shall be conducted as per the requirements of the intended application. Unless otherwise specified, the minimum necessary score to qualify as a reviewer or a review team is six points, including at least one point for each of the three mandatory criteria (i.e. verification and audit practice, LCA methodology and practice, and knowledge of technologies or other activities relevant to the PEF study). Score points per criteria shall be achieved by individuals, while score points may be summed across criteria at the team level. Reviewers or review teams shall provide a self-declaration of their qualifications, stating how many points they achieved for each criterion and the total points achieved. This self-declaration shall form part of the PEF report.
10.   ACRONYMS AND ABBREVIATIONS
ADEME
Agence de l'Environnement et de la Maîtrise de l'Energie
B2B
Business to Business
B2C
Business to Consumer
BSI
British Standards Institution
CF
Characterisation Factor
CFCs
Chlorofluorocarbons
CPA
Statistical Classification of Products by Activity
DQR
Data Quality Rating
EIA
Environmental Impact Assessments
ELCD
European Reference Life Cycle Database
EF
Environmental Footprint
EMAS
Eco-Management and Audit Schemes
EMS
Environmental Management Schemes
EoL
End-of-Life
EPD
Environmental Product Declaration
GHG
Greenhouse Gas
GRI
Global Reporting Initiative
ILCD
International Reference Life Cycle Data System
IPCC
Intergovernmental Panel on Climate Change
ISIC
International Standard Industrial Classification
ISO
International Organization for Standardization
IUCN
International Union for Conservation of Nature and Natural Resources
LCA
Life Cycle Assessment
LCI
Life Cycle Inventory
LCIA
Life Cycle Impact Assessment
LCT
Life Cycle Thinking
NACE
Nomenclature Générale des Activités Economiques dans les Communautés Européennes
OEF
Organisation Environmental Footprint
PAS
Publicly Available Specification
PCR
Product Category Rule
PEFCR
Product Environmental Footprint Category Rule
WRI
World Resources Institute
WBCSD
World Business Council for Sustainable Development
11.   GLOSSARY
Additional Environmental Information
– EF impact categories and other environmental indicators that are calculated and communicated alongside PEF results.
Acidification
– EF impact category that addresses impacts due to acidifying substances in the environment. Emissions of NO
x
, NH
3
 and SO
x
 lead to releases of hydrogen ions (H
+
) when the gases are mineralised. The protons contribute to the acidification of soils and water when they are released in areas where the buffering capacity is low, resulting in forest decline and lake acidification.
Allocation
– An approach to solving multi-functionality problems. It refers to “
partitioning the input or output flows of a process or a product system between the product system under study and one or more other product systems
” (ISO 14040:2006).
Attributional
– Refers to process-based modelling intended to provide a static representation of average conditions, excluding market-mediated effects.
Average Data
– Refers to a production-weighted average of specific data.
Background processes
– Refers to those processes in the product life cycle for which no direct access to information is possible. For example, most of the upstream life-cycle processes and generally all processes further downstream will be considered part of the background processes.
Business to Business (B2B)
– Describes transactions between businesses, such as between a manufacturer and a wholesaler, or between a wholesaler and a retailer.
Business to Consumers (B2C)
– Describes transactions between business and consumers, such as between retailers and consumers. According to ISO 14025:2006, a consumer is defined as “
an individual member of the general public purchasing or using goods, property or services for private purposes
”.
Characterisation
– Calculation of the magnitude of the contribution of each classified input/output to their respective EF impact categories, and aggregation of contributions within each category. This requires a linear multiplication of the inventory data with 
characterisation factors
 for each substance and EF impact category of concern. For example, with respect to the EF impact category “climate change”, CO
2
 is chosen as the reference substance and kg CO
2
-equivalents as the reference unit.
Characterisation factor
– Factor derived from a characterisation model which is applied to convert an assigned Resource Use and Emissions Profile result to the common unit of the EF impact category indicator (based on ISO 14040:2006).
Classification
– Assigning the material/energy inputs and outputs tabulated in the Resource and Emissions Profile to EF impact categories according to each substance’s potential to contribute to each of the EF impact categories considered.
Co-function
– Any of two or more functions resulting from the same unit process or product system.
Comparative Assertion
– An environmental claim regarding the superiority or equivalence of products, based on the results of a PEF study and supporting PEFCRs (based on ISO 14040:2006).
Comparison
– A comparison (graphic or otherwise) of two or more products regarding the results of their PEF, taking into account their PEFCRs, not including a comparative assertion.
Co-product
– Any of two or more products resulting from the same unit process or product system (ISO 14040:2006).
Cradle to Gate
– A partial product supply chain, from the extraction of raw materials (cradle) up to the manufacturer’s “gate”. The distribution, storage, use stage and end-of-life stages of the supply chain are omitted.
Cradle to Grave
– A product’s life cycle that includes raw material extraction, processing, distribution, storage, use, and disposal or recycling stages. All relevant inputs and outputs are considered for all of the stages of the life cycle.
Critical review
– Process intended to ensure consistency between a PEF study and the principles and requirements of this PEF Guide and PEFCRs (if available) (based on ISO 14040:2006).
Data Quality
– Characteristics of data that relate to their ability to satisfy stated requirements (ISO 14040:2006). Data quality covers various aspects, such as technological, geographical and time-related representativeness, as well as completeness and precision of the inventory data.
Delayed emissions
– Emissions that are released over time, e.g. through long use or final disposal stages, versus a single emission at time t.
Direct Land Use Changes (dLUC)
– The transformation from one land use type into another, which takes place in a unique land area and does not lead to a change in another system.
Directly attributable
– Refers to a process, activity or impact occurring within the defined system boundary.
Downstream
– Occurring along a product supply chain after the point of referral.
Ecological Footprint
– Refers to “
the area of productive land and water ecosystems required to produce the resources that the population consumes and assimilate the wastes that the population produces, wherever on Earth the land and water is located
” (Wackernagel and Rees, 1996). According to the PEF Guide the environmental footprint is not equal to the ecological footprint of Wackernagel and Rees; the main differences are highlighted in Annex X.
Ecotoxicity
– Environmental footprint impact category that addresses the toxic impacts on an ecosystem, which damage individual species and change the structure and function of the ecosystem. Ecotoxicity is a result of a variety of different toxicological mechanisms caused by the release of substances with a direct effect on the health of the ecosystem.
Elementary flows
– In the Resource Use and Emissions Profile, elementary flows include “
material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation
” (ISO 14040, 3.12). Elementary flows include, for example, resources taken from nature or emissions into air, water, soil that are directly linked to the characterisation factors of the EF impact categories.
Environmental aspect
– An element of an organisation’s activities or products that has or can have an impact on the environment (EMAS regulation).
Environmental Footprint (EF) Impact Assessment
– Phase of the PEF analysis aimed at understanding and evaluating the magnitude and significance of the potential environmental impacts for a product system throughout the life cycle of the product (based on ISO 14044:2006). The EF impact assessment methods provide impact characterisation factors for elementary flows in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
Environmental Footprint (EF) Impact Assessment Method
– Protocol for quantitative translation of Resource Use and Emissions Profile data into contributions to an environmental impact of concern.
Environmental Footprint (EF) Impact Category
– Class of resource use or environmental impact to which the Resource Use and Emissions Profile data are related.
Environmental Footprint (EF) impact category indicator
– Quantifiable representation of an EF impact category (based on ISO 14000:2006).
Environmental impact
– Any change to the environment, whether adverse or beneficial, that wholly or partially results from an organisation’s activities, products or services (EMAS regulation).
Environmental mechanism
– System of physical, chemical and biological processes for a given EF impact category linking the Resource Use and Emissions Profile results to EF category indicators (based on ISO 14040:2006).
Eutrophication
– Nutrients (mainly nitrogen and phosphorus) from sewage outfalls and fertilised farmland accelerate the growth of algae and other vegetation in water. The degradation of organic material consumes oxygen resulting in oxygen deficiency and, in some cases, fish death. Eutrophication translates the quantity of substances emitted into a common measure expressed as the oxygen required for the degradation of dead biomass.
Extrapolated Data
– Refers to data from a given process that is used to represent a similar process for which data is not available, on the assumption that it is reasonably representative.
Flow diagram
– Schematic representation of the flows occurring during one or more process stages within the life cycle of the product being assessed.
Foreground Processes
– Refer to those processes in the product life cycle for which direct access to information is available. For example, the producer’s site and other processes operated by the producer or its contractors (e.g. goods transport, head-office services, etc.) belong to the foreground processes.
Gate to Gate
– A partial product’s supply chain that includes only the processes carried out on a product within a specific organisation or site.
Gate to Grave
– A partial product’s supply chain that includes only the distribution, storage, use, and disposal or recycling stages.
Generic Data
– Refers to data that is not directly collected, measured, or estimated, but rather sourced from a third-party life-cycle-inventory database or other source that complies with the data quality requirements of the PEF method.
Global Warming Potential
– Capacity of a greenhouse gas to influence radiative forcing, expressed in terms of a reference substance (for example, CO
2
-equivalent units) and specified time horizon (e.g. GWP 20, GWP 100, GWP 500, for 20, 100, and 500 years respectively). It relates to the capacity to influence changes in the global average surface-air temperature and subsequent change in various climate parameters and their effects, such as storm frequency and intensity, rainfall intensity and frequency of flooding, etc.
Human Toxicity – cancer
– EF impact category that accounts for the adverse health effects on human beings caused by the intake of toxic substances through inhalation of air, food/water ingestion, penetration through the skin insofar as they are related to cancer.
Human Toxicity - non cancer
– EF impact category that accounts for the adverse health effects on human beings caused by the intake of toxic substances through inhalation of air, food/water ingestion, penetration through the skin insofar as they are related to non-cancer effects that are not caused by particulate matter/respiratory inorganics or ionising radiation.
Indirect Land Use Changes (iLUC)
– Occur when a demand for a certain land use leads to changes, outside the system boundaries, i.e. in other land use types. These indirect effects can be mainly assessed by means of economic modelling of the demand for land or by modelling the relocation of activities on a global scale. The main drawbacks of such models are their reliance on trends, which might not reflect future developments. They are commonly used as the basis for political decisions.
Input
– Product, material or energy flow that enters a unit process. Products and materials include raw materials, intermediate products and co-products (ISO 14040:2006).
Intermediate product
– Output form a unit process that is input to other unit processes that require further transformation within the system (ISO 14040:2006).
Ionising Radiation, human health
– EF impact category that accounts for the adverse health effects on human health caused by radioactive releases.
Land Use
– EF impact category related to use (occupation) and conversion (transformation) of land area by activities such as agriculture, roads, housing, mining, etc. Land occupation considers the effects of the land use, the amount of area involved and the duration of its occupation (changes in quality multiplied by area and duration). Land transformation considers the extent of changes in land properties and the area affected (changes in quality multiplied by the area).
Life cycle
– Consecutive and interlinked stages of a product system, from raw material acquisition or generation from natural resources to final disposal (ISO 14040:2006).
Life-Cycle Approach
– Takes into consideration the spectrum of resource flows and environmental interventions associated with a product from a supply-chain perspective, including all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts (instead of focusing on a single issue).
Life-Cycle Assessment (LCA)
– Compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle (ISO 14040:2006).
Life-Cycle Impact Assessment (LCIA)
– Phase of life cycle assessment that aims at understanding and evaluating the magnitude and significance of the potential environmental impacts for a system throughout the life cycle (ISO 14040:2006). The LCIA methods used provide impact characterisation factors for elementary flows to in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
Loading rate
– Ratio of actual load to the full load or capacity (e.g. mass or volume) that a vehicle carries per trip.
Multi-functionality
– If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multifunctional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner.
Non-elementary (or complex) flows
– In the Resource Use and Emissions Profile, non-elementary flows include all the inputs (e.g. electricity, materials, transport processes) and outputs (e.g. waste, by-products) in a system that need further modelling efforts to be transformed into elementary flows.
Normalisation
– After the characterisation step, normalisation is an optional step in which the EF impact assessment results are multiplied by normalisation factors that represent the overall inventory of a reference unit (e.g. a whole country or an average citizen). Normalised EF impact assessment results express the relative shares of the impacts of the analysed system in terms of the total contributions to each impact category per reference unit. When displaying the normalised EF impact assessment results of the different impact topics next to each other, it becomes evident which impact categories are affected most and least by the analysed system. Normalised EF impact assessment results reflect only the contribution of the analysed system to the total impact potential, not the severity/relevance of the respective total impact. Normalised results are dimensionless, but not additive.
Output
– Product, material or energy flow that leaves a unit process. Products and materials include raw materials, intermediate products, co-products and releases (ISO 14040:2006).
Ozone Depletion
– EF impact category that accounts for the degradation of stratospheric ozone due to emissions of ozone-depleting substances, for example long-lived chlorine and bromine containing gases (e.g. CFCs, HCFCs, Halons).
Particulate Matter/Respiratory Inorganics
– EF impact category that accounts for the adverse health effects on human health caused by emissions of Particulate Matter (PM) and its precursors (NO
x
, SO
x
, NH
3
)
Photochemical Ozone Formation
– EF impact category that accounts for the formation of ozone at the ground level of the troposphere caused by photochemical oxidation of Volatile Organic Compounds (VOCs) and carbon monoxide (CO) in the presence of nitrogen oxides (NO
x
) and sunlight. High concentrations of ground-level tropospheric ozone damage vegetation, human respiratory tracts and manmade materials through reaction with organic materials.
Product
– Any goods or services (ISO 14040:2006).
Product category
– Group of products that can fulfil equivalent functions (ISO 14025:2006).
Product Category Rules (PCR)
– Set of specific rules, requirements and guidelines for developing Type III environmental declarations for one or more product categories (ISO 14025:2006).
Product Environmental Footprint Category Rules (PEFCRs)
– Are product-type-specific, life-cycle-based rules that complement general methodological guidance for PEF studies by providing further specification at the level of a specific product category. PEFCRs can help to shift the focus of the PEF study towards those aspects and parameters that matter the most, and hence contribute to increased relevance, reproducibility and consistency.
Product flow
– Products entering from or leaving to another product system (ISO 14040:2006).
Product system
– Collection of unit processes with elementary and product flows, performing one or more defined functions, and which models the life cycle of a product (ISO 14040:2006).
Raw material
– Primary or secondary material that is used to produce a product (ISO 14040:2006).
Reference Flow
– Measure of the outputs from processes in a given product system required to fulfil the function expressed by the unit of analysis (based on ISO 14040:2006).
Releases
– Emissions to air and discharges to water and soil (ISO 14040:2006).
Resource Depletion
– EF impact category that addresses use of natural resources, either renewable or non-renewable, biotic or abiotic.
Resource Use and Emissions Profile
– Refers to the inventory of data collected to represent the inputs and outputs associated with each stage of the product supply chain being studied. The compilation of the Resource Use and Emissions Profile is completed when non-elementary (i.e. complex) flows are transformed into elementary flows.
Resource Use and Emissions Profile results
– Outcome of a Resource Use and Emissions Profile that catalogues the flows crossing the system boundary and provides the starting point for the EF impact assessment.
Sensitivity analysis
– Systematic procedures for estimating the effects of the choices made regarding methods and data on the results of a PEF study (based on ISO 14040: 2006).
Soil Organic Matter (SOM)
– Is the measure of the content of organic material in soil. This derives from plants and animals and comprises all of the organic matter in the soil exclusive of the matter that has not decayed.
Specific Data
– Refers to directly measured or collected data representative of activities at a specific facility or set of facilities. Synonymous with “primary data.”
Subdivision
– Subdivision refers to disaggregating multifunctional processes or facilities to isolate the input flows directly associated with each process or facility output. The process is investigated to see whether it can be subdivided. Where subdivision is possible, inventory data should be collected only for those unit processes directly attributable to the products/services of concern.
System Boundary
– Definition of aspects included or excluded from the study. For example, for a “cradle-to-grave” EF analysis, the system boundary should include all activities from the extraction of raw materials through the processing, distribution, storage, use, and disposal or recycling stages.
System boundary diagram
– Graphic representation of the system boundary defined for the PEF study.
Temporary carbon storage
– happens when a product “reduces the GHGs in the atmosphere” or creates “negative emissions”, by removing and storing carbon for a limited amount of time.
Type III environmental declaration
– An environmental declaration providing quantified environmental data using predetermined parameters and, where relevant, additional environmental information (ISO 14025:2006). The predetermined parameters are based on the ISO 14040 series of standards, which is made up of ISO 14040 and ISO 14044.
Uncertainty analysis
– Procedure to assess the uncertainty introduced into the results of a PEF study due to data variability and choice-related uncertainty.
Unit of Analysis
– The unit of analysis defines the qualitative and quantitative aspects of the function(s) and/or service(s) provided by the product being evaluated; the unit of analysis definition answers the questions “what?”, “how much?”, “how well?”, and “for how long?”
Unit process
– Smallest element considered in the Resource Use and Emissions Profile for which input and output data are quantified (based on ISO 14040:2006).
Upstream
– Occurring along the supply chain of purchased goods/services prior to entering the system boundary.
Waste
– Substances or objects which the holder intends or is required to dispose of (ISO 14040:2006).
Weighting
– Weighting is an additional, but not mandatory, step that may support the interpretation and communication of the results of the analysis. PEF results are multiplied by a set of weighting factors, which reflect the perceived relative importance of the impact categories considered. Weighted EF results can be directly compared across impact categories, and also summed across impact categories to obtain a single-value overall impact indicator. Weighting requires making value judgements as to the respective importance of the EF impact categories considered. These judgements may be based on expert opinion, social science methods, cultural/political viewpoints, or economic considerations.
12.   REFERENCES
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ADEME (2011): General principles for an environmental communication on mass market products BPX 30-323-0. Available online at http://www2.ademe.fr/servlet/getDoc?id=38480&m=3&cid=96
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BSI (2011): PAS 2050:2011 Specification for the assessment of the life cycle greenhouse gas emissions of goods and services. BSI, London, 38 pp.
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CE Delft (2010). Biofuels: GHG impact of indirect land use change. Available at http://www.birdlife.org/eu/pdfs/PPT_carbon_bomb_CE_delft.pdf
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Council of the European Union (2008): Council Conclusions on the "Sustainable Consumption and Production and Sustainable Industrial Policy Action Plan". http://www.eu2008.fr/webdav/site/PFUE/shared/import/1204_Conseil_Environnement/Council_conclusions_Sustainable_consumption_and_production_EN.pdf
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Council of the European Union (2010): Council conclusions on sustainable materials management and sustainable production and consumption: key contribution to a resource-efficient Europe.
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Dreicer M., Tort V. and Manen P. (1995): ExternE, Externalities of Energy, Vol. 5 Nuclear, Centre d'étude sur l'Evaluation de la Protection dans le domaine nucléaire (CEPN), edited by the European Commission DGXII, Science, Research and development JOULE, Luxembourg.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010): International Reference Life Cycle Data System (ILCD) Handbook - General guide for Life Cycle Assessment - Detailed guidance. First edition March 2010. ISBN 978-92-79-19092-6, doi: 10.2788/38479. Publications Office of the European Union, Luxembourg.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010): International Reference Life Cycle Data System (ILCD) Handbook - Review schemes for Life Cycle Assessment. First edition March 2010. ISBN 978-92-79-19094-0, doi: 10.2788/39791. Publications Office of the European Union, Luxembourg.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010): International Reference Life Cycle Data System (ILCD) Handbook - Framework and Requirements for Life Cycle Impact Assessment Models and Indicators. First edition March 2010. ISBN 978-92-79-17539-8, doi: 10.2788/38719. Publications Office of the European Union, Luxembourg.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010): International Reference Life Cycle Data System (ILCD) Handbook – Nomenclature and other conventions. First edition March 2010. ISBN 978-92-79-15861-2, doi: 10.2788/96557. Publications Office of the European Union, Luxembourg.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011a): International Reference Life Cycle Data System (ILCD) Handbook - Recommendations based on existing environmental impact assessment models and factors for Life Cycle Assessment in a European context. Publications Office of the European Union, in press.
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European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011b): Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment, in press.
http://ec.europa.eu/environment/eussd/corporate_footprint.htm
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European Commission (2010): Commission Decision of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC (notified under document C(2010) 3751), Official Journal of the European Union, Brussels.
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European Commission (2011): Roadmap to a Resource Efficient Europe - COM(2011) 571.
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European Commission (2012). Proposal for a directive of the European Parliament and of the Council amending Directive 98/70/EC relating to the quality of petrol and diesel fuels and amending Directive 2009/28/EC on the promotion of the use of energy from renewable sources. COM(2012) 595 final. Brussels.
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European Parliament and the Council of the European Union (2009): Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC, Official Journal of the European Union, Brussels.
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European Union (2009): Directive 2009/28/EC on the promotion of the use of energy from renewable sources, Official Journal of the European Union.
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Eurostat: http://epp.eurostat.ec.europa.eu/portal/page/portal/environment/data/main_tables
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Frischknecht R., Steiner R. and Jungbluth N. (2008): The Ecological Scarcity Method – Eco-Factors 2006. A method for impact assessment in LCA. Environmental studies no. 0906. Federal Office for the Environment (FOEN), Bern. 188 pp.
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Global Footprint Network (2009): Ecological Footprint Standards 2009. Available online at http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf
—
Intergovernmental Panel on Climate Change (IPCC) (2007): IPCC Climate Change Fourth Assessment Report: Climate Change 2007. http://www.ipcc.ch/ipccreports/assessments-reports.htm
—
Intergovernmental Panel on Climate Change - IPCC (2003): IPCC Good Practice Guidance for Land Use, Land-Use Change and Forestry, Intergovernmental Panel on Climate Change, Hayama
—
Intergovernmental Panel on Climate Change - IPCC (2006): IPCC Guidelines for National Greenhouse Gas Inventories: Volume 4 Agriculture, Forestry and Other Land Use, IGES, Japan.
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ISO 14025:2006. International Standard – Environmental labels and declarations – Type III environmental declarations – Principles and procedures. International Organization for Standardization. Geneva, Switzerland.
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ISO 14040:2006. International Standard – Environmental management – Life cycle assessment – Principles and framework. International Organization for Standardization. Geneva, Switzerland.
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ISO 14044:2006. International Standard – Environmental management – Life cycle assessment – Requirements and guidelines. International Organization for Standardization. Geneva, Switzerland.
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Milà i Canals L., Romanyà J. and Cowell S.J. (2007): Method for assessing impacts on life support functions (LSF) related to the use of ‘fertile land’ in Life Cycle Assessment (LCA). 
Journal of Cleaner Production
 15: 1426-1440.
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PAS 2050 (2011). Specifications for the assessment of the life cycle greenhouse gas emissions of goods and services. Available online at http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/
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Rabl A. and Spadaro J.V. (2004): The RiskPoll software, version 1.051 (dated August 2004). http://www.arirabl.com
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Rosenbaum R.K., Bachmann T.M., Gold L.S., Huijbregts M.A.J., Jolliet O., Juraske R., Köhler A., Larsen H.F., MacLeod M., Margni M., McKone T.E., Payet J., Schuhmacher M., van de Meent D. and Hauschild M.Z. (2008): USEtox - The UNEP-SETAC toxicity model: recommended characterisation factors for human toxicity and freshwater ecotoxicity in Life Cycle Impact Assessment. 
International Journal of Life Cycle Assessment
 13(7): 532-546, 2008
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Seppälä J., Posch M., Johansson M. and Hettelingh J.P. (2006): Country-dependent Characterisation Factors for Acidification and Terrestrial Eutrophication Based on Accumulated Exceedance as an Impact Category Indicator. 
International Journal of Life Cycle Assessment
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Struijs J., Beusen A., van Jaarsveld H. and Huijbregts M.A.J. (2009): Aquatic Eutrophication. Chapter 6 in: Goedkoop M., Heijungs R., Huijbregts M.A.J., De Schryver A., Struijs J., Van Zelm R. (2009): ReCiPe 2008 - A life cycle impact assessment method which comprises harmonised category indicators at the midpoint and the endpoint level. Report I: Characterisation factors, first edition.
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Van Oers L., de Koning A., Guinee J.B. and Huppes G. (2002): Abiotic Resource Depletion in LCA. Road and Hydraulic Engineering Institute, Ministry of Transport and Water, Amsterdam.
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Van Zelm R., Huijbregts M.A.J., Den Hollander H.A., Van Jaarsveld H.A., Sauter F.J., Struijs J., Van Wijnen H.J. and Van de Meent D. (2008): European characterisation factors for human health damage of PM10 and ozone in life cycle impact assessment. 
Atmospheric Environment
 42, 441-453.
—
World Meteorological Organization (WMO) (1999): Scientific Assessment of Ozone Depletion: 1998. Global Ozone Research and Monitoring Project - Report No. 44, ISBN 92-807-1722-7, Geneva.
—
World Resources Institute (WRI), World Business Council for Sustainable Development (2011): Product Life Cycle Accounting and Reporting Standard. Greenhouse Gas Protocol. WRI, US, 144 pp.
—
World Resources Institute (WRI) and World Business Council for Sustainable Development WBCSD (2004): Greenhouse Gas Protocol - Corporate Accounting and Reporting Standard.
—
World Resources Institute (WRI) and World Business Council for Sustainable Development WBCSD (2011): Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
Annex I
Summary of Key Mandatory Requirements for Product Environmental Footprint and for Developing Product Environmental Footprint Category Rules
The following table provides a summary that includes all mandatory (“shall”) requirements for the PEF, as well as all (“shall”, “should” and “may”) of the additional requirements for developing of PEFCRs. These are extensively explained throughout this Guide, as indicated in the left-hand column of the table.
Table 9
Summary of Key Mandatory requirements for PEF studies and additional requirements for developing PEFCRs
Chapter/section
Criteria
Requirements for PEF
Additional Requirements for Developing PEFCRs
1
General Approach
A PEF study shall be based on a life-cycle approach.
1.1
Principles
Users of this Guide shall observe the following principles in conducting a PEF study:
1.
Relevance;
2.
Completeness;
3.
Consistency;
4.
Accuracy;
5.
Transparency.
Principles for PEFCRs:
1.
Relationship with the PEF Guide;
2.
Involvement of selected interested parties;
3.
Striving for comparability.
2.1
Role of PEFCRs
In the absence of PEFCRs, the key areas that would be covered in PEFCRs (as listed in this PEF Guide) shall be specified, justified and explicitly reported in the PEF study.
2.2
Relation with existing PCRs
PEFCRs should, to the extent possible and recognising the different application contexts, be in conformity with existing international Product Category Rule (PCR) guidance documents.
2.3
CPA-based PEFCR structure
PEFCRs shall be based at a minimum on a two-digit CPA code division (default option). However, PEFCRs may allow for (justified) deviations (e.g. allow for three-digits). For example, more than two-digits are necessary when addressing the complexity of the sector. Where multiple production routes for similar products are defined using alternative CPAs, the PEFCR shall accommodate all such CPAs.
3.1
Goal definition
Goal definition for a PEF study shall include:
—
Intended application(s);
—
Reasons for carrying out the study and decision context;
—
Target audience;
—
Whether comparisons and/or comparative assertions are to be disclosed to the public;
—
Commissioner of the study;
—
Review procedure (if applicable).
The PEFCR shall specify the review requirements for a PEF study.
4.1
Scope definition
The scope definition for a PEF study shall be in line with the defined goals of the study and shall include:
—
Unit of analysis and reference flow;
—
System boundaries;
—
EF impact categories;
—
Assumptions and limitations.
4.2
Unit of analysis and reference flow
The unit of analysis for a PEF study shall be defined according to the following aspects:
—
The function(s)/service(s) provided: “what”;
—
The magnitude of the function or service: “how much”;
—
The expected level of quality: “how well”;
—
The duration/life time of the product: “how long”;
—
The NACE code(s).
An appropriate reference flow shall be determined in relation to the unit of analysis. The quantitative input and output data collected in support of the analysis shall be calculated in relation to this flow.
The PEFCR shall specify the unit(s) of analysis
4.3
System boundaries
The system boundary shall be defined following general supply-chain logic, including all stages from raw material extraction through processing, production, distribution, storage, use stage and end-of-life treatment of the product (i.e. cradle-to-grave), as appropriate to the intended application of the study. The system boundaries shall include all processes linked to the product supply chain relative to the unit of analysis.
The processes included in the system boundaries shall be divided into foreground processes (i.e. core processes in the product life cycle for which direct access to information is available) and background processes (i.e. those processes in the product life cycle for which no direct access to information is possible).
The PEFCR shall specify the system boundaries for product category PEF studies, including specification of relevant life-cycle stages and processes. Any deviation from the default cradle-to-grave approach shall be explicitly specified and justified, e.g. exclusion of the unknown use-stage or end-of-life of intermediate products.
The PEFCR shall specify downstream scenarios so as to ensure comparability and consistency among PEF studies.
4.3
Offsets
Offsets shall not be included in the PEF study. However, they may be reported separately as “additional environmental information”.
4.4
Selection of EF impact categories and methods
For a PEF study, all of the specified default EF impact categories and associated specified EF impact assessment models shall be applied.
Any exclusion shall be explicitly documented, justified, reported in the PEF report and supported by appropriate documents. The influence of any exclusion on the final results, especially related to limitations in terms of comparability with other PEF studies, shall be discussed in the interpretation phase and reported. Such exclusions are subject to review.
PEFCRs shall specify and justify any exclusion of the default EF impact categories, especially those related to the aspects of comparability.
4.5
Selecting additional environmental information
If the default set of EF impact categories or the default impact assessment models do not properly cover the potential environmental impacts of the product being evaluated, all related relevant (qualitative/quantitative) environmental aspects shall be additionally included under “additional environmental information”. These shall, however, not substitute the mandatory assessment models of the default EF impact categories. The supporting models of these additional categories shall be clearly referenced and documented with the corresponding indicators.
Additional environmental information shall be:
—
Based on information that is substantiated and has been reviewed or verified, in accordance with the requirements of ISO 14020 and Clause 5 of ISO 14021:1999;
—
Specific, accurate and not misleading;
—
Relevant to the particular product category.
Emissions made directly into marine water shall be included in the additional environmental information (at inventory level).
If additional environmental information is used to support the interpretation phase of a PEF study, then all data needed to produce such information shall meet the same quality requirements established for the data used to calculate the PEF results.
Additional environmental information shall only be related to environmental issues. Information and instructions, e.g. product safety sheets that are not related to the environmental performance of the product, shall not be part of a PEF. Similarly, information related to legal requirements shall not be included.
The PEFCR shall specify and justify additional environmental information that is to be included in the PEF study. Such additional information shall be reported separately from the life-cycle based PEF results, with all methods and assumptions clearly documented. Additional environmental information may be quantitative and/or qualitative. Additional environmental information may include (non-exhaustive list):
—
Other relevant environmental impacts for the product category;
—
Other relevant technical parameters that may be used to assess the product under study and allow for comparisons with other products of the overall product-system efficiency. These technical parameters may refer to, for example, the use of renewable versus non-renewable energy, the use of renewable versus non-renewable fuels, the use of secondary materials, the use of fresh water resources, or the disposal of hazardous versus non-hazardous waste types;
—
Other relevant approaches for conducting characterisation of the flows from the Resource Use and Emissions Profile, when characterisation factors (CFs) in the default method are not available for certain flows (e.g. groups of chemicals);
—
Environmental indicators or product responsibility indicators (as per the Global Reporting Initiative (GRI));
—
Life cycle energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
Direct energy consumption by primary energy source, separately accounting for “renewable” energy use for facility gate;
—
For gate-to-gate phases, number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk;
—
Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas;
—
Total weight of waste by type and disposal method;
—
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annexes I, II, III, and VIII, and percentage of transported waste shipped internationally.
4.6
Assumptions/limitations
All limitations and assumptions shall be transparently reported.
The PEFCRs shall report product category-specific limitations and define the assumptions necessary to overcome the limitations.
5.1
Resource Use and Emissions Profile
All resource use and emissions associated with the life-cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile. The flows shall be grouped into “elementary flows” and “non-elementary (i.e. complex) flows”. All non-elementary flows in the Resource Use and Emissions Profile shall then be transformed into elementary flows.
5.2
Resource Use and Emissions Profile – Screening step
If a screening step is conducted (highly recommended), readily available specific and/or generic data shall be used fulfilling the data quality requirements as defined in section 5.6. All processes and activities to be considered in the Resource Use and Emissions Profile shall be included in the screening step. Any exclusion of supply-chain stages shall be explicitly justified and submitted to the review process, and their influence on the final results discussed.
For supply-chain stages for which a quantitative EF impact assessment is not intended, the screening step shall refer to existing literature and other sources in order to develop qualitative descriptions of potentially environmentally significant processes. Such qualitative descriptions shall be included in the additional environmental information.
The PEFCR shall specify processes to be included, as well as associated data quality and review requirements, which may exceed those of this PEF Guide. It shall also specify for which processes specific data are required, for which the use of generic data is either permissible or required.
5.4
Resource Use and Emissions Profile - Data
All resource use and emissions associated with the life-cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile.
The following elements shall be considered for inclusion in the Resource Use and Emissions Profile:
—
Raw material acquisition and pre-processing;
—
Capital goods: linear depreciation shall be used. The expected service life of the capital goods shall be taken into account (and not the time to evolve to an economic book value of 0);
—
Production;
—
Product distribution and storage;
—
Use stage;
—
Logistics;
—
End-of-life.
The PEFCRs should provide one or more examples for compiling the Resource Use and Emissions Profile, including specifications with respect to:
—
Substance lists for activities/processes included;
—
Units;
—
Nomenclature for elementary flows.
These may apply to one or more supply-chain stages, processes, or activities, for the purpose of ensuring standardised data collection and reporting. The PEFCR may specify more stringent data requirements for key upstream, gate-to-gate or downstream stages than those defined in this PEF Guide.
For modelling processes/activities within the core module (i.e. gate-to-gate stage), the PEFCRs shall also specify:
—
Processes/activities included;
—
Specifications for compiling data for key processes, including averaging data across facilities;
—
Any site-specific data required for reporting as “additional environmental information”;
—
Specific data quality requirements, e.g. for measuring specific activity data.
If the PEFCRs also require deviations from the default cradle-to-grave system boundary (e.g. if a PEFCR prescribes using cradle-to-gate boundary), the PEFCRs shall specify how material/energy balances in the Resource Use and Emissions Profile shall be accounted for.
5.4.5
Use stage
Where no method for determining the use stage of products has been established in accordance with the techniques specified in this Guide, the approach taken in determining the use stage of products shall be established by the organisation carrying out the study. The actual usage pattern may, however, differ from those recommended and should be used if this information is available. Relevant influences on other systems due to the use of the products shall be included.
Documentation of methods and assumptions shall be provided. All relevant assumptions for the use stage shall be documented.
The PEFCRs shall specify:
—
The use-stage scenarios to be included in the study, if any;
—
The time span to be considered for the use stage.
5.4.6
Logistics
Transport parameters that shall be taken into account are: transport type, vehicle type and fuel consumption, loading rate, number of empty returns when applicable and relevant, transport distance, allocation for goods transport based on load-limiting factor (i.e. mass for high density products and volume for low density products) and fuel production.
The impacts due to transport shall be expressed in the default reference units, i.e. tkm for goods and person-km for passenger transport. Any deviation from these default reference units shall be reported and justified.
The environmental impact due to transport shall be calculated by multiplying the impact per reference unit for each of the vehicle types by a) for goods: the distance and load and b) for persons: the distance and number of persons based on the defined transport scenarios.
The PEFCRs shall specify transport, distribution and storage scenarios to be included in the study, if any.
5.4.7
End-of-life stage
Waste flows arising from processes included in the system boundaries shall be modelled to the level of elementary flows.
The end-of-life scenarios, if any, shall be defined in the PEFCRs. These scenarios shall be based on current (year of analysis) practice, technology and data.
5.4.8
Electricity use
For electricity from the grid consumed upstream or within the defined PEF boundary, supplier-specific data shall be used if available. If supplier-specific data is not available, country-specific consumption-mix data shall be used of the country in which the life cycle stages occur. For electricity consumed during the use stage of products, the energy mix shall reflect ratios of sales between countries or regions. Where such data are not available, the average EU consumption mix, or otherwise most representative mix, shall be used.
It shall be guaranteed that the renewable electricity (and associated impacts) from the grid consumed upstream or within the defined PEF boundary is not double counted. A statement of the supplier shall be included as an annexto the PEF report, guaranteeing that the electricity supplied is effectively generated using renewable sources and is not sold to any other organisation.
5.4.9
Biogenic carbon removals and emissions
Removals and emissions of biogenic carbon sources shall be kept separated in the Resource Use and Emissions Profile.
5.4.9
Direct and indirect land use change (impact for climate change)
Greenhouse gas emissions from direct land use change shall be allocated to products for (i) 20 years after the land use change occurs or (ii) a single harvest period from the extraction of the evaluated product (even if longer than 20 years) and the longest period shall be chosen. For details, see Annex VI. Greenhouse gas emissions from indirect land use change shall not be considered unless PEFCRs explicitly require to do so. In that case, indirect land use change shall be reported separately as Additional Environmental Information, but it shall not be included in the calculation of the greenhouse gas impact category.
5.4.9
Renewable energy generation
Credits associated with renewable energy generated by the system boundary shall be calculated with respect to the corrected (i.e. by subtracting the externally provided amount of renewable energy) average, country-level consumption mix of the country to which the energy is provided. Where such data is not available, the corrected average EU consumption mix, or otherwise most representative mix shall be used. If no data are available on the calculation of corrected mixes, the uncorrected average mixes shall be used. It shall be transparently reported which energy mixes are assumed for the calculation of the benefits and whether or not these have been corrected.
5.4.9
Temporary (carbon) storage and delayed emissions
Credits associated with temporary (carbon) storage or delayed emissions shall not be considered in the calculation of the default EF impact categories. However, these may be included as “additional environmental information”. Moreover, these shall be included under “additional environmental information” if specified in a supporting PEFCR.
5.5
Nomenclature
All relevant resource use and emissions associated with the life-cycle stages included in the defined system boundaries shall be documented using the International Reference Life Cycle Data System (ILCD) nomenclature and properties, as described in Annex IV. If nomenclatureand properties for a given flow are not available in the ILCD, the practitioner shall create an appropriate nomenclature and document the flow properties.
5.6
Data Quality requirements
Data quality requirements shall be met by PEF studies intended for external communication, i.e. B2B and B2C. For PEF studies (claiming to be in line with this Guide) intended for in-house applications, the specified data quality requirements should be met (i.e. are recommended), but are not mandatory. Any deviations from the requirements shall be documented. Data quality requirements apply to both specific and generic data.
The following six criteria shall be adopted for a semi-quantitative assessment of data quality in PEF studies: technological representativeness, geographical representativeness, time-related representativeness, completeness, parameter uncertainty and methodological appropriateness and consistency.
In the optional screening step a minimum “fair” quality data rating is required for data contributing to at least 90 % of the impact estimated for each EF impact category, as assessed via a qualitative expert judgement.
In the final Resource Use and Emissions Profile, for the processes or activities accounting for at least 70 % of contributions to each EF impact category, both specific and generic data shall achieve at least an overall “good quality” level. A semi-quantitative assessment of data quality shall be performed and reported for these processes. At least 2/3 of the remaining 30 % (i.e. 20 % to 30 %) shall be modelled with at least “fair quality” data. Data of less than fair quality rating shall not account for more than 10 % contributions to each EF impact category.
The data quality requirements for technological, geographical and time-related representativeness shall be subject to review as part of the PEF study. The data quality requirements related to completeness, methodological appropriateness and consistency, and parameter uncertainty should be met by sourcing generic data exclusively from data sources that comply with the requirements of the PEF Guide.
With respect to the data quality criterion of “methodological appropriateness and consistency”, the requirements as defined in Table 6 shall apply until the end of 2015. From 2016, full compliance with the PEF methodology will be required.
The data quality assessment of generic data shall be conducted at the level of the input flows (e.g. purchased paper used in a printing office) while the data quality assessment of specific data shall be conducted at the level of an individual process or aggregated process, or at the level of individual input flows.
PEFCRs shall provide further guidance on data-quality assessment scoring for the considered product category with respect to time, geographical and technological representativeness, e.g. it shall specify which data quality score related to time representativeness should be assigned to a dataset representing a given year.
PEFCRs may specify additional criteria for the assessment of data quality (compared to default criteria).
PEFCRs may specify more stringent data quality requirements, if appropriate for the product category considered. These may include:
—
Gate-to-gate activities/processes;
—
Upstream or downstream phases;
—
Key supply-chain activities for the product category;
—
Key EF impact categories for the product category.
5.7
Specific data collection
Specific data shall be obtained for all foreground processes and for background processes, where appropriate. However, if generic data are more representative or appropriate than specific data for foreground processes (to be reported and justified), generic data shall also be used for the foreground processes. It should be noted that emission factors may be derived from generic data subject to data quality requirements.
PEFCRs shall:
1.
Specify for which processes specific data shall be collected.
2.
Specify the requirements for collection of specific data.
3.
Define the data collection requirements for the following aspects for each site:
—
Target stage(s) and the data collection coverage;
—
Location of data collection (domestically, internationally, representative factories, and so on);
—
Term of data collection (year, season, month, etc.);
—
When the location or term of data collection must be limited to a certain range, provide a justification and show that the collected data will serve as sufficient samples.
5.8
Generic data collection
When available, sector-specific generic data shall be used instead of multi-sector generic data.
All generic data shall fulfil the data quality requirements specified in this document.
The sources of the data used shall be clearly documented and reported in the PEF report.
Generic data (provided they fulfil the data quality requirements specified in this PEF Guide) should, where available, be sourced from:
—
Data developed in line with the requirements of the relevant PEFCRs;
—
Data developed in line with the requirements for PEF studies;
—
International Reference Life Cycle Data System (ILCD) Data Network (giving preference to datasets that are fully compliant with the ILCD Data Network over those that are only entry-level compliant);
—
ELCD database.
The PEFCR shall specify:
—
Where the use of generic data is permitted as an approximation for a substance for which specific data is not available;
—
The level of required similarities between the actual substance and the generic substance;
—
The combination of more than one generic dataset, if necessary.
5.9
Dealing with Data Gaps
Any data gaps shall be filled using best available generic or extrapolated data. The contribution of such data (including gaps in generic data) shall not account for more than 10 % of the overall contribution to each EF impact category considered. This is reflected in the data quality requirements, according to which 10 % of the data can be chosen from the best available data (without any further data quality requirements).
The PEFCR shall specify potential data gaps and provide detailed guidance for filling these gaps.
5.10
Handling Multi functionality
The following PEF multi-functionality decision hierarchy shall be applied for resolving all multi-functionality problems: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (including direct substitution, or some relevant underlying physical relationship); (3) allocation based on some other relationship (including indirect substitution, or some other relevant underlying relationship).
All choices made in this context shall be reported and justified with respect to the overarching goal of ensuring physically representative, environmentally relevant results. For multi-functionality of products in recycling or energy recovery situations, the equation described in Annex V shall be applied. The above decision hierarchy also applies for end-of-life multi-functionality.
The PEFCR shall further specify multi-functionality solutions for application within the defined system boundaries and, where appropriate, for upstream and downstream stages. If feasible/appropriate, then PEFCR may further provide specific factors to be used in the case of allocation solutions. All such multi-functionality solutions specified in the PEFCR must be clearly justified with reference to the PEF multi-functionality solution hierarchy.
Where sub-division is applied, the PEFCR shall specify which processes are to be sub-divided and the principles that such subdivision should adhere to.
Where allocation by physical relationship is applied, the PEFCR shall specify the relevant underlying physical relationships to be considered, and establish the relevant allocation factors.
Where allocation by some other relationship is applied, the PEFCR shall specify the relationship and establish the relevant allocation factors. For example, in the case of economic allocation, the PEFCR shall specify the rules for determining the economic values of co-products.
For multi-functionality in end-of-life situations, the PEFCR shall specify how to calculate the different parts within the mandatory formula provided.
6.1
Environmental Footprint Impact Assessment
EF impact assessment shall include a classification and characterisation of the Product Environmental Footprint flows.
6.1.1
Classification
All inputs/outputs inventoried during the compilation of the Resource Use and Emissions Profile shall be assigned to the EF impact categories to which they contribute (“classification”) using the classification data available at: http://lct.jrc.ec.europa.eu/assessment/projects.
As part of the classification of the Resource Use and Emissions Profile, data should be expressed in terms of constituent substances for which characterisation factors are available.
6.1.2
Characterisation
All classified inputs/outputs in each EF impact category shall be assigned characterisation factors representing the contribution per input/output unit to the category, using the specified characterisation factors, available at http://lct.jrc.ec.europa.eu/assessment/projects
EF impact assessment results shall subsequently be calculated for each EF impact category by multiplying the amount of each input/output by its characterisation factor and summing contributions of all inputs/outputs within each category in order to obtain a single measure expressed in terms of an appropriate reference unit.
If characterisation factors (CFs) from the default method are not available for certain flows (e.g. a group of chemicals) of the Resource Use and Emissions Profile, then other approaches may be used for characterising these flows. In such circumstances, this shall be reported under “additional environmental information”. The characterisation models shall be scientifically and technically valid, and based upon distinct, identifiable environmental mechanisms or reproducible empirical observations.
6.2.1
Normalisation (if applied)
Normalisation is not a required, but recommended step for PEF studies. If normalisation is applied, the methods and results shall be reported under “additional environmental information”, with all methods and assumption documented.
Normalised results shall not be aggregated as this implicitly applies weighting. Results from the EF impact assessment prior to normalisation shall be reported alongside the normalised results.
6.2.2
Weighting (if applied)
Weighting is not a required, but optional step for PEF studies. If weighting is applied, the methods and results shall be reported under “additional environmental information”. Results of the EF impact assessment prior to weighting shall be reported alongside weighted results.
The application of normalisation and weighting steps in PEF studies shall be consistent with the defined goals and scope of the study, including the intended applications.
7.1
Interpretation of results
The interpretation phase shall include the following steps: “assessment of the robustness of the PEF model”, “identification of hotspots”, “estimation of uncertainty” and “conclusions, limitations and recommendations”.
7.2
Model robustness
The assessment of the PEF model robustness shall include an assessment of the extent to which methodological choices influence the results. These choices shall correspond to the requirements specified in this PEF Guide and shall be appropriate to the context. Tools that should be used to assess the robustness of the PEF model are completeness checks, sensitivity checks and consistency checks.
7.3
Identification of Hotspots
PEF results shall be evaluated to assess the effect of supply-chain hotspots/weak points at the level of the inputs/outputs-, processes-, and supply-chain stages and to assess potential improvements.
The PEFCR shall identify the most relevant EF impact categories for the sector. Normalisation and weighting may be used to achieve such prioritisation.
7.4
Estimation of Uncertainty
At least a qualitative description of the uncertainties of the final PEF results shall be provided for both choice-related uncertainties and uncertainties of inventory data, which gives an overall appreciation of the uncertainties of the PEF study results.
The PEFCR shall describe the uncertainties common to the product category and should identify the range in which results could be seen as not being significantly different in comparisons or comparative assertions.
7.5
Conclusions, Recommendations, and Limitations
Conclusions, recommendations and limitations shall be described in accordance with the defined goals and scope of the PEF study. PEF studies intended to support comparative assertions to be disclosed to the public (i.e. claims about the environmental superiority or equivalence of product compared to other product) shall be based both on this PEF Guide and related PEFCRs.
Conclusions derived from the PEF study should include a summary of identified supply chain “hotspots” and the potential improvements associated with management interventions.
8.2
Reporting
Any PEF study intended for external communications shall include a PEF study report, which shall provide a robust basis for assessing, tracking, and seeking to improve the environmental performance of the product over time. The PEF study report shall include, at a minimum, a Summary, a Main Report and an Annex. These shall contain all the elements specified in this chapter. Any additional supporting information may also be included, for example a Confidential Report.
PEFCRs shall specify and justify any deviations from the default reporting requirements presented in chapter 8, as well as specify and justify any additional reporting requirements and/or differentiate reporting requirements depending on, for example, the type of applications of the PEF study and the type of product being assessed. The PEFCRs shall specify whether the PEF results shall be reported separately for each of the selected life cycle stages.
9.1
Review
Any PEF study intended for internal communication claiming to be in line with the PEF Guide and any PEF study for external communication (e.g. B2B and B2C) shall be critically reviewed in order to assure that:
—
The methods used to carry out the PEF study are consistent with this PEF Guide;
—
The methods used to carry out the PEF study are scientifically and technically valid;
—
The data used are appropriate, reasonable and meet the defined data quality requirements;
—
The interpretation of results reflects the limitations identified;
—
The study report is transparent, accurate and consistent.
9.2
Review type
Unless otherwise specified in relevant policy instruments, any PEF study intended for external communication (e.g. B2B and B2C) shall be critically reviewed by at least one independent and qualified external reviewer (or reviewteam.) A PEF study intended to support a comparative assertion to be disclosed to the public shall be based on relevant PEFCRs and critically reviewed by an independent panel of three qualified external reviewers. Any PEF study intended for internal communication claiming to be in line with the PEF Guide shall be critically reviewed by at least one independent and qualified external reviewer (or review team).
The PEFCR shall specify the review requirements for PEF studies intended to be used for comparative assertions to be disclosed to the public (e.g. whether a review by at least 3 independent qualified external reviewers is sufficient).
9.3
Reviewer Qualifications
A critical review of the PEF study shall be conducted as per the requirements of the intended application. Unless otherwise specified, the minimum necessary score to qualify as a reviewer or a review team is six points, including at least one point for each of the three mandatory criteria (i.e. verification and audit practice, LCA methodology and practice, and knowledge of technologies or other activities relevant to the PEF study). Score points per criteria shall be achieved by individuals, while score points may be summed across criteria at the team level. Reviewers or review teams shall provide a self-declaration of their qualifications, stating how many points they achieved for each criterion and the total points achieved. This self-declaration shall form part of the PEF Report.
(INFORMATIVE)
Annex II
Data Management Plan (adapted from GHG Protocol Initiative
(
112
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)
If a data management plan is developed, the following steps should be undertaken and documented.
1.
Establish a product accounting quality person/team
. This person/team should be responsible for implementing and maintaining the data management plan, continually improving the quality of product inventories, and coordinating internal data exchanges and any external interactions (such as with relevant product accounting programs and reviewers).
2.
Develop Data Management Plan and Checklist
. Development of the data management plan should begin before any data is collected to ensure that all relevant information about the inventory is documented as it proceeds. The plan should evolve over time as data collection and processes are refined. In the plan, the quality criteria and any evaluation/scoring systems are to be defined. The data management plan checklist outlines what components should be included in a data management plan and can be used as a guide for creating a plan or for pulling together existing documents to constitute the plan.
3.
Perform data quality checks
. Checks should be applied to all aspects of the inventory process, focusing on data quality, data handling, documentation, and calculation procedures. The defined quality criteria and scoring systems form the basis for the data quality checks.
4.
Review of organisation inventory and reports
. Selected independent external reviewers should review the study – ideally from the beginning.
5.
Establish formal feedback loops to improve data collection, handling and documentation processes
. Feedback loops are needed to improve the quality of the organisation inventory over time and to correct any errors or inconsistencies identified in the review process.
6.
Establish reporting, documentation and archiving procedures
. Establish record-keeping processes for which and how data should be stored, how they should be stored, what information should be reported as part of internal and external inventory reports, and what should be documented to support data collection and calculation methodologies. The process may also involve aligning or developing relevant database systems for record keeping.
The data management plan is likely to be an evolving document that is updated as data sources change, data handling procedures are refined, calculation methodologies improve, organisation inventory responsibilities change within an organisation, or the business objectives of the organisation inventory change.
(INFORMATIVE)
Annex III
Data collection checklist
A data collection template is useful for organising data collection activities and results while compiling the Resource Use and Emissions Profile. The following non-exhaustive checklist may be used as a starting point for data collection and organisation of a data collection template.
Key elements for data collection include:
—
Introduction to the PEF study, including an overview of the objectives of data collection and the template/questionnaire employed;
—
Information on the entity(ies) or person(s) responsible for measurement and data collection procedures;
—
Description of the site where data is to be collected (for example, maximum and normal operation capacity, annual productive output, location, number of employees, etc.);
—
Data sources and data quality rating;
—
Date/year of data collection;
—
Description of the product (and unit of analysis);
—
Product system description and system boundary;
—
Individual process-stage diagram;
—
Input and output per reference flow per unit.
Example: simplified data collection template
Technical overview
Process overview diagram for the production stage at a T-shirt company
Fiber
Oil
Chemical
Dye
Energy
Water
Spinning
Twisting
Texturising
Weaving
Pretreatment
Dyeing
Printing
Coating
Finishing
Emissions to soil
Emissions to Air
Solid Waste
Waste Water
Finished Products
List of processes within the system boundary: fibre production, spinning, twisting, texturising, weaving, pre-treatment, dyeing, printing, coating, finishing.
Collection of unit process - Resource Use and Emissions Profile data
Process name
: finishing process
Process diagram
: finishing refers to processes performed on yarn or fabric after weaving or knitting to improve the look and performance of the finished textile product
Figure
Process diagram – finishing process
General Info
year of reference:
age of the site [a]:
no. of employees:
annual turnover [EURO/a]:
working days [d/a]:
nearest distance to the neighbourhood [m]:
2.2 Energy
2.2 oil [t/a]:
coal [t/a]:
gas [m3/a]:
electricity [kWh/a]:
steam generation [t/a]:
2.3 Water
2.3 annual consumption [m3/a]:
own wells/supply [%]:
kind of pretreatment:
2.4 Chemical/Auxiliaries
Quantity [t/a]:
dyestuffs and pigments:
organic auxiliaries:
basic chemicals:
Textile Finishing Process
2.1 Raw Materials
Kind and quantity [t/a]:
Co: - PES:
Co/PES: - PA:
…
…
…
…
Make-ups [%]
fabrics:
knitted material:
yarn:
floc:
3.3 Emission to air
3.2 Waste Heat
In [kWh/a]:
off gas:
wastewater:
others:
3.1 Products
3.1 Kind and quantity [t/a]:
…
…
…
…
3.4 Solid Waste
Sources and quantity [t/a]:
SO
2
:
NO
x
:
organic C:
…
…
…
3.5 Waste Water
Quantity [m 3/a]:
Load [t/a] of COD: BOD5: AOX: Cu: Ni: Cr: SS: Total-N: Total-P:
Indirect/direct discharge: …
Separate cooling water discharge [Yes/no]: …
if yes [m 3/a]:
Input
Code
Name
Amount
Unit
Output (Per reference flow)
Code
Name
Amount
Unit
Table 10
Example of Resource Use and Emissions Profile
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Parameter
Unit/kg
Amount
Energy consumption (non-elementary)
MJ
115,5
Electricity (elementary)
MJ
34,6
Fossil Fuel (elementary)
MJ
76
Others (non-elementary)
MJ
4,9
Non-renewable resources (non-elementary)
kg
2,7
Natural gas (elementary)
kg
0,59
Natural gas, feedstock (elementary)
kg
0,16
Crude oil (elementary)
kg
0,57
Crude oil, feedstock (elementary)
kg
0,48
Coal (elementary)
kg
0,66
Coal, feedstock (elementary)
kg
0,21
LPG (elementary)
kg
0,02
Hydro power (MJel) (elementary)
MJ
5,2
Water (elementary)
kg
12 400
Emissions to air (elementary flows)
CO
2
g
5,132
CH
4
g
8,2
SO
2
g
3,9
No
x
g
26,8
CH
g
25,8
CO
g
28
Emission to water (elementary flows)
COD Mn
g
13,3
BOD
g
5,7
Tot-P
g
0,052
Tot-N
g
0,002
Annex IV
Identifying Appropriate Nomenclature and Properties for Specific Flows
The principal target audience for this Annex are experienced Environmental Footprint practitioners and reviewers.
This Annex is based on the “International Reference Life Cycle Data System (ILCD) Handbook - Nomenclature and other conventions” (European Communities, JRC–IES, 2010). If further information and background is required on nomenclature and naming conventions, please refer to the aforementioned document, which is available at: http://lct.jrc.ec.europa.eu/.
Different groups often use considerably different nomenclature and other conventions. As a consequence, Resource Use and Emissions Profiles (for Life Cycle Assessment practitioners: Life Cycle Inventory (LCI) datasets) are incompatible on different levels, thereby strongly limiting the combined use of Resource Use and Emissions Profiles datasets from different sources or an efficient, electronic exchange of data among practitioners. This situation also hampers a clear, unambiguous and efficient understanding and review of EF and LCA study reports.
The purpose of this Annex is to support data collection, documentation and use for Resource Use and Emissions Profiles and LCIs in EF and LCA studies by providing a common nomenclature and provisions on related topics. The document also forms the basis for a common reference elementary flow list for use in both EF and LCA activities.
This supports efficient EF, LCA and data exchange among different tools and databases.
The goal is to guide data collection, naming, and documentation in such a way that the data:
—
Are meaningful, precise and useful for further EF impact assessments, interpretation and reporting;
—
Can be compiled and provided in a cost-efficient way;
—
Are comprehensive and do not overlap;
—
Can be efficiently exchanged among practitioners who have different databases and software systems, thereby reducing the likelihood of errors.
This nomenclature and other conventions focus on elementary flows, flow properties and the related units, and give suggestions for the naming of process datasets, product and waste flows, for better compatibility among different database systems. Basic recommendations and requirements are also given on the classification of source and contact datasets. Table 11 lists the ILCD Handbook rules that are required in PEF studies. Table 12 specifies the rule-category and the relevant chapters of the ILCD Handbook.
Table 11
Required rules for each flow type
Items
Required Rules from the ILCD - Nomenclature
(see Table 14)
Raw material, Input
2, 4, 5
Emission, output
2, 4, 9
Product flow
10, 11, 13, 14, 15, 16, 17
Table 12
Nomenclature Rules
Rule #
Rule Category
Chapter section in ILCD Handbook - Nomenclature and other conventions
2
"Elementary flow categories" by issuing/receiving environmental compartment
Chapter section 2.1.1
4
Further differentiation of issuing/receiving environmental compartments
Chapter section 2.1.2
5
Additional, non-identifying classification of "Resources from ground" elementary flows
Chapter section 2.1.3.1
9
Recommended for both technical and non-technical target audience: additional, non-identifying classification of emissions
Chapter section 2.1.3.2
10
Top-level classification of Product flows, Waste flows, and Processes
Chapter section 2.2
11
Second-level classifications of Product flows, Waste flows, and Processes (for preceding top-level classification)
Chapter section 2.2
13
“Base name” field
Chapter section 3.2
14
“Treatment, standards, routes” name field
Chapter section 3.2
15
“Mix type and location type” name field
Chapter section 3.2
16
“Quantitative flow properties” name field
Chapter section 3.2
17
Naming convention of flows and processes
Chapter section 3.2
Example of Identifying Appropriate Nomenclature and Properties for Specific Flows
Raw material, Input: Crude oil (Rules 2, 4, 5)
(1)
Specify "elementary flow category" by the issuing / receiving environmental compartment:
Example: Resources - Resources from ground
(2)
Further differentiation of issuing / receiving environmental compartments
Example: Non-renewable energy resources from ground
(3)
Additional, non-identifying classification for "Resources from ground" elementary flows
Example: Non-renewable energy resources from ground (e.g. "Crude oil; 42.3 MJ/kg net calorific value")
Flow dataset: Crude oil: 42.3 MJ/kg net calorific value
Ref: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-a6f8-0050c2490048_02.01.000.html
Flow data set: crude oil; 42.3 MJ/kg (en)
Flow information
Data set information
Name
Base name;
crude oil; 42.3 MJ/kg
Elementary flow categorization
Category name
Resources
Resources from ground
Non-renewable energy resources from ground
General comment on data set
Reference elementary flow of the International Reference Life Cycle Data System (ILCD).
Emission, output: Example: Carbon Dioxide (Rules 2, 4, 9)
(1)
Specify "elementary flow categories" by issuing / receiving environmental compartment:
Example: Emissions – Emissions to air - Emissions to air, unspecified
(2)
Further differentiation of issuing / receiving environmental compartments
Example: “Emission to air, DE”
(3)
Additional, non-identifying classification of emissions
Example: Inorganic covalent compounds (e.g. "Carbon dioxide, fossil", "Carbon monoxide", "Sulphur dioxide", "Ammonia", etc.)
Ref: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-af54-0050c2490048_02.01.000.html
Flow data set: carbon dioxide (en)
Flow information
Data set information
Name
Base name
carbon dioxide
Elementary flow categorization
Category name
Emissions
Emissions to air
Emissions to air, unspecified
CAS Number
000124-38-9
Sum formula
CO2
Product flow: Example: T-shirt (Rules 10-17)
(1)
Top-level classification for Product flows, Waste flows, and Processes:
Example: “System”
(2)
second-level classifications for Product flows, Waste flows, and Processes (for preceding top-level classification):
Example: “Textiles, furniture and other interiors”
(3)
“Base name” field:
Example: “Base Name: White polyester T-shirt”
(4)
“Treatment, standards, routes” name field:
Example:“ ”
(5)
“Mix type and location type” name field:
“Production mix, at point of sale”
(6)
“Quantitative flow properties” name field:
Example: “160 grammes polyester”
(7)
naming convention of flows and processes.
<“Base name”; “Treatment, standards, routes”; “Mix type and location type”; “Quantitative flow properties”>.
Example: “White polyester T-shirt; product mix at point of sale; 160 grammes polyester”
Annex V
Dealing with Multi-functionality in Recycling Situations
Dealing with multi-functionality of products is particularly challenging when reuse, recycling or energy recovery of one (or more) of these products is involved as the systems tend to get rather complex.
The overall resulting Resource Use and Emissions Profile (RUaEP) per unit of analysis can be estimated using the formula provided below, which:
—
is applicable for both open-loop 
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 and closed-loop 
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115
)
 recycling;
—
if relevant/applicable, and can accommodate re-use of the product being assessed. This is modelled in the same manner as recycling;
—
if relevant/applicable, can accommodate downcycling, i.e. any differences in quality between the secondary material (i.e. recycled or reused material) and the primary material (i.e. virgin material);
—
if relevant/applicable, can accommodate energy recovery;
—
allocates the impacts and benefits due to recycling equally between the producer using recycled material and the producer producing a recycled product: 50/50 allocation split 
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116
)
.
The quantitative figures for the relevant parameters involved need to be gathered in order to use the formula provided below to estimate overall RUaEP per unit of analysis. Whenever feasible, these should be determined based on data associated with the actual processes involved. However, this may not always be possible / feasible and data may have to be found elsewhere (please notice that the explanation provided hereafter for each term of the formula contains a recommendation on how/where to find missing data).
The RUaEP per unit of analysis 
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 is calculated with the following formula:
The abovementioned formula can be divided into 5 blocks:
These are interpreted as follows (the different parameters are explained in detail hereafter):
—
represents the RUaEP from virgin material acquisition and pre-processing.
—
represents the RUaEP associated to the recycled material input and is proportional to the fraction of material input that has been recycled in a previous system.
—
represents the RUaEP from the recycling (or re-use) process from which the credit from avoided virgin material input (accounting for any eventual downcycling) are subtracted.
—
represents the RUaEP arising from the energy recovery process from which the avoided emissions arising from the substituted energy source have been subtracted.
—
represents the net RUaEP from the disposal of the fraction of material that has not been recycled (or re-used) at End-of-Life or handed over to an energy recovery process.
Where:
—   
E
V
= specific emissions and resources consumed (per unit of analysis) arising from the acquisition and pre-processing of virgin material. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E*
V
= specific emissions and resources consumed (per unit of analysis) arising from the acquisition and pre-processing of virgin material assumed to be substituted by recyclable materials:
—
If only closed-loop recycling takes place: E*
V
 = E
V
—
If only open-loop recycling takes place: E*
V
 = E’
V
 represents the input of virgin material that refers to the actual virgin material substituted through open-loop recycling. If this information is not available, assumptions should be made as to what virgin material is substituted, or average data should be used which should be sourced according to the sources of generic data listed in section 5.8. If no other relevant information is available it could be assumed that E’
V
 = E
V
, as if closed-loop recycling had taken place.
—   
E
recycled
= specific emissions and resources consumed (per unit of analysis) arising from the recycling process of the recycled (or reused) material, including collection, sorting and transportation processes. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E
recyclingEoL
= specific emissions and resources consumed (per unit of analysis) arising from the recycling process at the end-of-life stage, including collection, sorting and transportation processes. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
Note
: in closed loop recycling situations E
recycled
 = E
recyclingEoL
 and E*
V
 = E
V
—   
E
D
= specific emissions and resources consumed (per unit of analysis) arising from disposal of waste material at the EoL of the analysed product (e.g. landfilling, incineration, pyrolysis). If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E*
D
= specific emissions and resources consumed (per unit of analysis) arising from disposal of waste material (e.g. landfilling, incineration, pyrolysis) at the EoL of the material where the recycled content is taken from. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—
If only closed-loop recycling takes place: E*
D
 = E
D
—
If only open-loop recycling takes place: E*
D
 = E’
D
 represents the disposal of the material where the recycled content is taken from. If this information is not available, assumptions should be made as how this material would have been disposed if it was not recycled. If no relevant information is available it could be assumed that E’
D
 = E
D
, as if closed-loop recycling had taken place.
—   
E
ER
= specific emissions and resources consumed (per unit of analysis) arising from the energy recovery process. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E
SE,heat
 and E
SE,elec
= specific emissions and resources consumed (per unit of analysis) that would have arisen from the specific substituted energy source, heat and electricity respectively. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
R
1
 [dimensionless]
= “recycled (or reused) content of material”, is the proportion of material in the input to the production that has been recycled in a previous system (0=<R
1
<=1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat 
(
118
)
.
—   
R
2
 [dimensionless]
= “recycling (or reuse) fraction of material”, is the proportion of the material in the product that will be recycled (or reused) in a subsequent system. R
2
 shall therefore take into account the inefficiencies in the collection and recycling (or reuse) processes (0=<R
2
=<1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat 
(
119
)
.
—   
R
3
 [dimensionless]
= the proportion of material in the product that is used for energy recovery (e.g. incineration with energy recovery) at EoL (0=<R
3
=<1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat.
—   
LHV
= Lower Heating Value [e.g. J/kg] of the material in the product that is used for energy recovery. This should be determined with an appropriate laboratory method. If this is not possible or feasible, generic data should be used (see, for example, the “ELCD Reference elementary flows” 
(
120
)
, and the ELCD database under EoL treatment / Energy recycling 
(
121
)
)
—   
X
ER,heat
 and X
ER,elec
 [dimensionless]
= the efficiency of the energy recovery process (0<X
ER
<1) for both heat and electricity, i.e. the ratio between the energy content of output (e.g. output of heat or electricity) and the energy content of the material in the product that is used for energy recovery. X
ER
 shall therefore take into account the inefficiencies of the energy recovery process (0=<X
ER
<1). If this information is not available, generic data should be used (see, for example, EoL treatment / Energy recycling in the ELCD database).
—   
Qs
= quality of the secondary material, i.e. the quality of the recycled or reused material (see note below).
—   
Qp
= quality of the primary material, i.e. the quality of the virgin material (see note below).
Note
: Q
s
/Q
p
 is a dimensionless ratio taken as an approximation for any differences in quality between the secondary material and the primary material (“downcycling”). Following the EF multi-functionality hierarchy (see section 5.10), the possibility of identifying a relevant, underlying physical relationship as a basis for the quality correction ratio will be assessed (the limiting factor shall be determining). If this is not possible, some other relationship shall be used, for example, economic value. In this case, the prices of primary versus secondary materials are assumed to serve as a proxy for quality. In such a situation, Qs/Qp would correspond to the ratio between the market price of the secondary material (Qs) and the market price of the primary material (Qp). Market prices of primary and secondary materials can be found in online sources 
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)
. The quality aspects to be considered for the primary and secondary material shall be specified in the PEFCR.
Annex VI
Guidance on accounting for Direct Land Use Change emissions relevant for climate change
This Annex gives guidance on the accounting of greenhouse gas emissions related to direct land use change contributing to climate change.
The impact on climate is a result of biogenic CO
2
 emissions and removals caused by carbon stock changes, and biogenic and non-biogenic CO
2
, N
2
O and CH
4
 emissions (e.g. biomass burning). Biogenic emissions include those resulting from the burning (combustion) or degradation of biogenic materials, wastewater treatment and biological sources in soil and water (including CO
2
, CH
4
 and N
2
O), while biogenic removals correspond to the uptake of CO
2
 during photosynthesis. Non-biogenic emissions correspond to all emissions resulting from non-biogenic sources, such as fossil-based materials, while non-biogenic removals correspond to the CO
2
 that is removed from atmosphere by a non-biogenic source (WRI and WBCSD 2011b).
Changes in land use might be classified as being direct or indirect:
Direct Land Use Changes (dLUC)
 occur as the result of a transformation from one land use type into another, which takes place in a unique land cover, possibly incurring changes in the carbon stock of that specific land, but not leading to a change in another system.
Indirect Land Use Changes (iLUC)
 occur when a certain transformation in land use induces changes outside the system boundaries, i.e. in other land use types.
Figure 6 shows the schematic representation of both direct and indirect land use changes related to biofuel production.
Figure 6
Schematic representation of direct and indirect land use changes [adapted from (CE Delft 2010)]
The remaining of this annex focuses on direct land use changes as the PEF does only require to consider this and does not allow to consider indirect land use (see section 5.4.4)
SECTION 1:   REFERENCES FOR THE CALCULATIONS OF DIRECT LAND USE CHANGE EMISSIONS
The Commission Decision C(2010)3751 provides guidelines for the calculation of land carbon stocks for the reference land use and the actual land use. The Decision provides values for carbon stock for four different land use categories: cropland and perennial crops, grassland and forest land. For land use changes in these categories, the Commission Decision C(2010)3751 guidelines shall be followed. However, for emissions from the conversion to other land use categories such as wetlands, settlements and other land uses (e.g. bare soil, rock and ice), not included in the Decision, the IPCC 2006 Guidelines for National Greenhouse Gas Inventories (IPCC, 2006) shall be followed.
For the release and uptake of CO
2
 caused by direct land use change, the use of the most recent IPCC CO
2
 emission factors shall be used as referred to in the Commission Decision C(2010)3751, unless more accurate, specific data are available. Other emissions as a result of land use change (e.g. NO
3
 losses to water, emissions from biomass burning, soil erosion, etc.) should be measured or modelled for the particular case or using authoritative sources.
SECTION 2:   PRACTICAL GUIDANCE ACCORDING TO PAS 2050:2011
For practical guidance on specific issues (e.g. in case previous land use is unknown), the application of PAS 2050:2011 (BSI 2011) is recommended (in coherence with the European Food Sustainable Consumption and Production Roundtable (Food SCP) and the published ENVIFOOD Protocol). The PAS 2050:2011 is supplemented by the PAS2050-1 (BSI 2012), for the assessment GHG emissions from the cradle-to-gate (from raw material extraction to manufacturing) stages of the life cycle of horticultural products. PAS 2050-1:2012 takes into account the emissions and removals involved in the cultivation of a horticultural crop product and supplements (not substitutes) PAS 2050:2011. A supplementary excel file is also provided by the British Standard Institution (BSI) for the PAS 2050-1:2012 calculations.
Previous LU category and production location
Following PAS 2050:2011 (BSI 2011), three distinct situations (and respective guidelines) can be identified, depending on the availability of information about the location of production and the previous land use category:
—
“
                              
Country of production and previous LU are known
: GHG emissions from LUC from a previous land use into the current one might be found in Annex C, from the PAS 2050:2011 (BSI 2011). For the emissions not listed in Annex C, the 2006 IPCC Guidelines for National Greenhouse Gas Inventories should be used” (BSI 2011).
—
“
                              
Country of production is known and previous LU is unknown
: GHG emissions shall be the estimate of LUC average emissions for that crop in that country” (BSI 2011).
—
“
                              
Country of production and previous LU are unknown
: GHG emissions shall be the weighted average LUC emissions of that specific commodity in the countries in which it is grown” (BSI 2011).
General GHG emissions and removals to be included in the assessment
Following PAS 2050:2011 (BSI 2011) the emissions and removals to be included in the assessment are:
—
Gases included
 in 
Annex A of the PAS 2050:2011
 (BSI 2011);
OBS
: Some exceptions may apply for biogenic carbon emissions and removals related to food and animal feed products. For food and feed, emissions and removals arising from biogenic sources that become part of the product may be excluded. The exclusion shall not apply to:
—
emissions and removals of biogenic carbon used in the production of food and feed (e.g. in burning biomass for fuel) where that biogenic carbon does not become part of the product;
—
non-CO
2
 emissions arising from degradation of waste food and feed and enteric fermentation;
—
any biogenic component in material that is part of the final product but is not intended to be ingested (e.g. packaging).”(BSI 2011, page 9).
—
For methane (CH
4
) emissions resulting from waste combustion with energy recovery, refer to 8.2.2, page 22, PAS 2050:2011.
(INFORMATIVE)
Annex VII
Example of PEFCRs for intermediate paper products - Data Quality Requirements
The following table provides an example of data quality requirements and related data-quality level taken from existing PEFCRs for intermediate paper products.
Table 13
Example of data quality requirements for intermediate paper products
(
123
)
Data quality elements
Representativeness
Completeness
Methodological Appropriateness Compliency and Consistency
Precision /uncertainty
Quality level
Quality rating
Definition
Technological
Geographical
Time-related:
Excellent
1
Meets the criterion to a very high degree, without need for improvement.
E.g. Process is same. For electricity from grid, average technology as country- specific consumption mix.
Country specific data
≤ 3 year old data
Very good completeness
(≥ 90 %)
Full compliance with all requirements of the PEF guide
Very low uncertainty
(≤ 7 %)
Very good
2
Meets the criterion to a high degree, with little significant need for improvement.
E.g. average technology as country- specific consumption mix.
Central Europe, North Europe, or representative EU 27 mix,
3-5 years old data
Good completeness
(80 % to 90 %)
Attributional Process based approach AND following three method requirements of the PEF guide met: (1) Dealing with multi-functionality; (2) End of life modeling; (3) System boundary.
Low uncertainty
(7 % to 10 %)
Good
3
Meets the criterion to an acceptable degree, but merits improvement.
E.g. average technology as country- specific production mix or average technology as average EU consumption mix.
EU-27 countries, other European country
5-10 years old data
Fair completeness
(70 % to 80 %)
Attribution Process based approach AND two of the following three method requirements of the PEF guide met: (1) Dealing with multi-functionality; (2) End of life modeling; (3) System boundary.
Fair uncertainty
(10 % to 15 %)
Fair
4
Does not meet the criterion to a sufficient degree, but rather requires improvement.
E.g. average technology as country- specific consumption mix of a group of similar products.
Middle east, North-America, Japan etc.
10-15 years old data
Poor completeness
(50 % to 70 %)
Attributional Process based approach AND one of the following three method requirements of the PEF guide met: (1) Dealing with multi-functionality; (2) End of life modeling; (3) System boundary.
High uncertainty
(15 % to 25 %)
Poor
5
Does not meet the criterion. Substantial improvement is necessary.
E.g. other process or unknown.
Global data or unknown
≥ 15 years old data
Very poor or unknown completeness
(< 50 %)
Attributional Process based approach BUT: None of the following three method requirements of the PEF guide met: (1) Dealing with multi-functionality; (2) End of life modeling; (3) System boundary.
Very high uncertainty
(>25 %)
Annex VIII
Mapping of terminology used in this PEF Guide with ISO terminology
This annex provides a mapping of the key terms used in this PEF Guide with the corresponding terms used under ISO 14044:2006. The reason for diverging from the ISO terminology is to make the PEF Guide more accessible to its target audience, which also includes groups that do not necessarily have strong background knowledge of environmental assessment. The tables below provide such a mapping of diverging terms.
Table 14
Mapping of key terms
Terms used in ISO 14044:2006
Correspondent terms used in this PEF guide
Functional unit
Unit of analysis
Life cycle inventory analysis
Resource Use and Emissions Profile
Life cycle impact assessment
Environmental footprint impact assessment
Life cycle interpretation
Environmental footprint interpretation
Impact category
Environmental footprint impact category
Impact category indicator
Environmental footprint impact category indicator
Table 15
Mapping of data quality criteria
Terms used in ISO 14044:2006
Correspondent terms used in this PEF guide
Time-related coverage
Time-related representativeness
Geographical coverage
Geographical representativeness
Technology coverage
Technological representativeness
Precision
Parameter uncertainty
Completeness
Completeness
Consistency
Methodological Appropriateness and Consistency
Sources of the data
Covered under “Resource Use and Emissions Profile”
Uncertainty of the information
Covered under “Parameter uncertainty”
Annex IX
PEF Guide and ILCD Handbook: major deviations
Where there are discrepancies between the PEF Guide and the ILCD Handbook, the PEF Guide takes precedence.
This annex points out the most important aspects of how this PEF Guide deviates from the ILCD Handbook, and provides a concise justification for these deviations. It should be noted, however, that the ILCD Handbook provides a starting point for the PEF developments. The ILCD Handbook may be further revised to bring it into line with the PEF Guide, and redundant sections that are addressed in the PEF Guide may be removed from the ILCD Handbook.
1.
Target audience(s)
As opposed to the ILCD Handbook, the PEF Guide is aimed at people who have limited knowledge of life cycle assessment. It is therefore written in a more accessible manner.
2.
Completeness check
The ILCD Handbook gives two options for checking completeness (1) completeness check at the level of each environmental impact and (2) completeness check at the level of the overall (i.e. aggregated) environmental impact. The PEF Guide considers completeness only at the level of each environmental impact. In fact, as the PEF Guide does not recommend any specific set of weighting factors, the overall (i.e. aggregated) environmental impact cannot be estimated.
3.
Extension of the goal definition
The PEF Guide is meant for use in specific applications, therefore extensions of the goal definition are not foreseen.
4.
Scope definition includes “limitations”
The scope definition of PEF Guide shall also include specifications of the limitations of the study. In fact, based on experience gained with the ILCD Handbook, the limitation can be properly defined only when practitioners have information regarding all aspects related to the goal definition and the function of the analysis.
5.
Review procedure is defined in the goal definition
The review procedure is essential to improve the quality of a PEF study, therefore it needs to be defined in the first step of the process, i.e. in the goal definition.
6.
Screening step in place of the iterative approach
The PEF Guide recommends that a screening step be conducted to obtain an approximate estimation of each environmental impact for the default EF impact categories. This step is similar to the iterative approach recommended in the ILCD Handbook.
7.
Data quality rating
The PEF Guide makes use of five rating levels for evaluating data quality (excellent, very good, good, fair, poor), compared to the three levels used in the ILCD Handbook. This will allow for the use of data with lower data quality levels in the study compared with those required by the ILCD Handbook. Also, the PEF Guide uses a semi-quantitative formula for assessing data quality, making it easier to achieve e.g. “good” data quality.
8.
Multi-functionality decision hierarchy
The PEF Guide provides a decision hierarchy for solving the multi-functionality of products which deviates from the approach endorsed by the ILCD Handbook. The PEF Guide also provides an equation for solving multi-functionality in recycling and energy recovery situations at the end-of-life stage.
9.
Sensitivity analysis
Carrying out sensitivity analysis of the results is an optional step in the PEF Guide. This is expected to reduce the workload for users of the PEF Guide.
Annex X
Comparison of the key requirements of the PEF Guide with other methods
Although similar widely accepted product environmental accounting methods and guidance documents closely align on much of the methodological guidance they provide, there are some discrepancies and/or lack of clarity on a number of important decision points, which reduces the consistency and comparability of analytical outcomes. This annex provides a summary of selected key requirements of this PEF Guide and compares these with a number of existing methods. It is based on the document “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”, that can be accessed via http://ec.europa.eu/environment/eussd/corporate_footprint.htm. (EC-JRC-IES, 2011b). Different background fillings have been used to signal where the PEF Guide aligns with (light grey background), conflicts (diagonal stripes), or goes beyond another method (e.g. provides more detail or sets higher requirements) (dark grey background). Where no meaningful comparison is possible, no background filling is used.
Table 16
Comparison of key requirements: PEF Guide vs. other methods
Criteria
PEF Guide
ISO 14044 (2006) LCA – requirements and guidelines
ISO/DIS 14067 (2012): carbon footprint of product
ILCD Handbook – 1st Edition (2010)
 (
124
)
Ecological Footprint (2009)
 (
125
)
GHG Protocol (2011) (WRI – WBCSD)
 (
126
)
French Environmental Footprint
(BPX 30-323)
 (
127
)
UK Product Carbon Footprint PAS 2050 (2011)
 (
128
)
LCT-based
Yes.
Yes.
Yes.
Yes.
Yes.
Yes.
Yes.
Yes.
Applications and exclusions
In-house applications
 may include support to environmental management, identification of environmental hotspots, environmental improvement and performance tracking;
External applications
 (e.g. B2B, B2C) cover a wide range of possibilities, responding to customer and consumer demands, marketing, benchmarking, environmental labelling, etc.
Identify opportunities to improve the environmental performance of products.
Comparative assertion with additional requirements.
Provide information to decision makers.
Provide information to consumers for decision making
Performance tracking.
Comparative assertion with additional requirements.
Application situation “A”: Analyse environmental life-cycle performance of products for improvement (performance tracking), comparisons, customer information (business, consumer). Including comparative assertions with additional requirements.
Provide information to decision makers and consumers on consumption behavior on different levels i.e. country level, sub-regional, company.
Performance tracking include identifying GHG reduction opportunities.
Provide GHG emissions data to business and interested stakeholders through public reporting.
Additional types of communication (e.g., labels, claims) are supported by the standard with additional specifications (e.g. product rules).
Comparative assertions (as defined by ISO 14044) are not supported.
Provide information to consumer, allow comparison of products belonging to the same category and, when relevant, between product categories.
The method is intended to be used for internal assessment e.g.:
—
To facilitate evaluation of alternative product configurations or benchmarking
—
Performance tracking, including identifying GHG reduction opportunities
—
Facilitate comparison of GHG emissions from goods and services
Communication Target audience
B2B and B2C.
B2B and B2C.
B2B and B2C.
B2B and B2C.
Public information.
B2B and B2C.
B2C.
Does not specify requirements for communication.
Functional unit
The unit of analysis for a PEF study shall be defined according to the following aspects: The function(s)/ service(s) provided: “what”; The magnitude of the function or service: “how much”; The duration of the service provided or service life time: “how long”; The expected level of quality: “how well”.
An appropriate reference flow shall be determined in relation to the unit of analysis. The quantitative input and output data collected in support of the analysis shall be calculated in relation to this flow.
The functional unit shall be consistent with the goal and scope of the study. It shall be clearly defined and measureable.
Having chosen the functional unit, the reference flow shall be defined.
Clearly defined and measureable.
The functional unit shall be consistent with the goal and scope of the study. It shall be clearly defined, both in terms of quantitative and qualitative aspects.
Separate reference flow for supporting the data collection.
The standard itself does not provide any specific information on functional unit definition, but there are several studies using the functional unit concept based on ISO 14044.
The magnitude, duration or lifetime, and the expected level of quality of the function or service.
Separate reference flow for supporting the data collection.
The functional unit is defined at the PCR-level.
Refers to the functional unit as the unit of analysis.
Very little info and guidance given.
System boundary
The system boundaries shall include all processes linked to the product supply chain relative to the unit of analysis.
Cradle-to-grave as default approach, or different if otherwise specified in PEFCRs.
The processes included in the system boundaries shall be divided into 
foreground processes
 (i.e. core processes in the product life cycle for which direct access to information is available) and 
background processes
 (i.e. those processes in the product life cycle for which no direct access to information is possible).
Iterative Process:
—
Initial system boundaries are defined based on goal and scope of the study.
—
Final System Boundaries are determined after initial calculations and sensitivity analysis.
[…]
From raw material acquisition through to end-of-life and disposal. Allows for both cradle-to-grave and cradle-to-gate analyses.
From raw material acquisition through to end-of-life and disposal. Iterative, focused on most relevant processes.
Include all relevant processes (both attributable processes and non-attributable processes).
Standard doesn’t provide rules for definition of system boundaries. Requirement that the report clearly defines all activities included within system boundaries.
Most product EF analyses define the “life cycle” boundaries as including
activities from cradle to point of purchase.
From raw material acquisition through to end-of-life and disposal. Attributable processes required, relevant non-attributable processes recommended.
Allows for both cradle -to-grave and cradle-to-gate analyses.
From raw material acquisition through to end-of-life and disposal.
Exclusions:
—
Carbon offset
—
R&D
—
Transport of employees from home to workplace
—
Services associated with product or system (e.g. advertising, marketing, etc.)
—
Transport of consumer to and from the point of retail purchase.
From raw material acquisition through to end-of-life and disposal. Allows for cradle-grave and cradle to gate).
Other supplementary requirements apply.
System Boundary
Exclusions:
—
Capital goods
—
Human energy inputs to processes.
—
Animals providing transport services
—
Transport of consumer to and from the point of retail purchase (might be included after revision)
—
Commuting of employees.
Cut-off
Not allowed.
Allowed – based on mass, energy, or environmental significance.
No guidance.
Cut-off criteria should consider the quantitative degree of completeness with respect to the overall environmental impacts of the product system.
For comparative studies the cut-off shall also always relate to mass and energy.
No guidance.
Not allowed.
5 % mass and energy and environmental impact.
5 % GWP (All emissions that make a material contribution
(i.e. >1 % of emissions)must be included and at least 95 % of total).
Impact categories
Life Cycle Impact Assessment (LCIA) methods
A default set of 14 mid-point impact categories shall be considered, unless (1) otherwise specified in the PEFCR, or (2) exclusion of certain impact categories is justified as specified in the PEF Guide.
Default set of provided mid-point LCIA methods shall be used.
Numerous environmental impacts arising from the provision of products, including:
—
GHG emissions
—
Ozone Depletion Potential
—
Acidification potential
—
Eutrophication Potential
—
Photochemical Ozone Creation Potential
—
other environmental impacts e.g. resource depletion and human health (endpoint).
Climate change, including land use change.
All GHG emissions shall be reported.
Addresses twelve impact categories at the midpoint and three impact categories at the end point.
The ILCD Handbook provides recommended methods both at midpoint and endpoint (for areas of protection).
Ecological Footprint values (e.g. global hectares)
Climate change, including land use change.
The six substances under Kyoto protocol must be reported. Other substances applicable to the studied product or value chain are recommended.
LCIA methods recommended by the JRC are followed.
Impact categories are fixed by product category.
Default set of provided mid-point LCIA methods shall be used.
Climate change, including land use change.
All GHG emission shall be reported.
Modelling approach (attributional vs. consequential)
Takes elements from both attributional and consequential modeling approaches.
Provide principle of how to calculate environmental burden associated with products. Avoid allocation is the preferable approach.
Provide principle on how to calculate GHG emissions (climate change) associated with products. Avoid allocation is preferable approach.
Attributional approach plus substitution for end-of-life and other multi-product processes. Avoid allocation is preferable approach.
Accounting approach (similar to attributional approach).
Allows for process LCA, input-output or hybrid modelling.
Attributional approach, plus direct system expansion for multi-product processes and closed-loop approximation for recycling (following the requirements of the standard).
Attributional approach.
Allocation rules for recycling and energy recovery are proposed per material.
Attributional approach. Avoid allocation is preferable approach.
Data quality
Data quality is assessed against the following criteria:
—
Technological representativeness
—
Geographical representativeness
—
Time-related representativeness
—
Completeness
—
Parameter uncertainty
—
Methodological Appropriateness and Consistency (i.e. completion of Resource Use and Emissions Profile according to this general Guide).
Data quality requirements shall be met (for both specific and generic data) by any PEF study intended for external communication. For PEF studies (claiming to be in line with this Guide) intended for in-house applications, the specified data quality requirements should be met (i.e. are recommended), but are not mandatory.
In the final Resource Use and Emissions Profile, for the processes or activities accounting for at least 70 % of contributions to each impact category (based on the screening exercise, if conducted), both specific and generic data shall achieve at least an overall “good quality” level. A semi-quantitative assessment of data quality shall be performed and reported for these processes. […]
With respect to the level at which assessment of data quality shall be conducted:
—
For generic data, shall be conducted at the level of the input flows, e.g. purchased paper used in a printing office
—
For specific data, shall be conducted at the level of an individual process or aggregated processes, or at the level on individual input flows.
For the following criteria data quality requirements should be specified:
—
Time-related coverage
—
Geographical coverage
—
Technology coverage
—
Precision
—
Completeness
—
Consistency
—
Sources of the data
—
Uncertainty of the information
No minimum data quality requirements are specified.
For comparative assertions, the above eight criteria shall be addressed
Comparison PEF vs ISO 14044:
1.
the data quality criteria (six vs eight) to a large extent cover the same aspects, but ISO goes beyond PEF.
2.
In the PEF, the six criteria shall always be considered, while the eight ISO criteria shall allbe considered only for comparative assertions
3.
PEF establishes actual minimum data quality requirements, while ISO does not.
Adopts ISO 14044.
Modified from ISO 14044 (applies to both primary and secondary data):
—
Technological representativeness,
—
Geographical Representativeness,
—
Time representativeness,
—
Completeness/ Precision,
—
Methodological appropriateness and consistency.
No specific data quality requirements in the methodology. It refers to ISO 14044.
Five data quality indicators shall be used to assess data quality:
—
Technological representativeness
—
Temporal representativeness
—
Geographical representativeness
—
Completeness
—
Reliability
For significant processes, companies shall report a descriptive statement on the data sources, the data quality, and any efforts taken to improve data quality.
ADEME set up a Governance Advisory Committee for the public database. This committee also assesses data quality/Quality and critical review
—
Geographical representativeness
—
Technological representativeness
—
Time-related representativeness
—
Completeness of the elementary flows
—
Precision and uncertainty
—
Reproducibility
No minimum data quality requirements are specified.
Adapted from ISO 14044.
No minimum data quality requirements are specified.
Data type and data collection
Data collection template
Specific data
 shall be obtained for all foreground processes and for background processes, where appropriate. However, in case generic data is more representative or appropriate than specific data (to be justified and reported) for foreground processes, generic data shall be also used for the foreground. processes.
Generic data
 should be used only for processes in the background system, unless (generic data) are more representative or appropriate than specific data for foreground processes, in which case generic data shall also beused for processes in the foreground system.
Generic data (provided they meet the data quality requirement specified in the PEF Guide) shall, where available, be sourced from:
—
Data developed in line with the requirements for the relevant PEFCRs
—
Data developed in line with the requirements for PEF studies
—
ILCD Data Network (data that comply with ILCD requirements for Situation A)
—
ELCD
Data collection template:
 the template provided is informative.
Primary data:
 Collected (measured, calculated or estimated) from production sites associated with the unit processes within the system boundary.
Secondary data:
 Data derived from other sources such as literature or databases. No specific data source is recommended. The practitioner must follow the defined data quality requirements for selecting secondary data.
Data collection template:
 See ISO/TR 14049
Adopts ISO 14044.
Primary data:
 Primary data for the foreground system and main background processes preferred; secondary data can also be used, provided it is ILCD-compliant and has good and demonstrable representativeness for those processes/products.
For all other data needs, the best quality, ILCD-compliant 
secondary data
 is preferred. Remaining data gaps shall be filled using “data estimates” of minimum quality.
The methodology guide acknowledges that the data management plan should include a data 
collection template.
If using process LCA, 
primary data
 requirement/recommendation must follow ISO 14044.
Secondary data
: No specific source given.
No data 
collection template
 is provided
Primary data
 are required for all processes under the reporting company’s ownership or control.
Secondary data:
 The best quality data is recommended, with primary data preferred if available.
The methodology guide acknowledges that the data management plan should include a 
data collection template
.
However, no example is provided in the standard.
Primary data
 is preferred.
Specific requirement provided at PCR-level.
Provides 
data collection template
 for transport and for unit process in Annex E.
Primary activity data
 are required for all processes owned or operated by the implementing organisation.
Secondary data
 shall be used for inputs where primary activity data have not been obtained.
Preference that secondary data conforms with the requirements of the PAS. Selection of secondary data shall be based on
(1)
Data quality rules, which are taken from ISO 14044,
(2)
Preference for secondary data from peer review publications, together with data from other competent sources
Data Collection template:
 Provided in PAS 2050 guide.
Allocation/multifunctionality hierarchy
The following PEF multi-functionality decision hierarchy shall be applied for resolving all multi-functionality problems: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (
substitution
 may apply here); (3) allocation based on some other relationship.
Allocation should first be avoided through process subdivision or system expansion where possible. If not possible, physical relationships (e.g. mass, energy) between products or functions should be used to partition inputs and outputs.
When physical relationships cannot be established, other relationships shall be used instead (e.g. economic value).
Adopts ISO 14044.
Further developed and specified from ISO 14044:
—
Avoiding allocation by subdivision or virtual subdivision.
—
Substitution/ system expansion (also of wider functions) of market mix.
—
Causal physical relationship allocation, e.g. mass, energy.
—
Economic allocation.
If the analysis includes a novel calculation of P-LCA data that disaggregates a finished product into its primary product equivalents, it must comply with the ISO LCA Standards 14040 and 14044.
Adapted from ISO 14044:
—
Companies shall avoid allocation wherever possible by using process subdivision, redefining the functional unit, or using system expansion.
—
If allocation is unavoidable, companies shall allocate emissions and removals based on the underlying physical relationships between the studied product and co-product(s).
—
When physical relationships alone cannot be established, companies shall select either economic allocation or another allocation method that reflects other relationships between the studied product and co-product(s).
Adopts ISO 14044.
Further developed from ISO 14044:
1.
Co-product allocation is avoided by dividing unit processesinto sub-processes, or expanding the product system.
2.
If 1 is not applicable, allocation according to supplementary requirements.
3.
If there are no supplementary requirements, economic value is preferred.
Allocation for recycling
Specific guidance (including formula!) provided, also accounting for energy recovery.
This issue is addressed separately, providing general principle of avoiding allocation but no specific rule provided – no formula.
Substitution of primary production of avoided product.
It follows ISO 14044 allocation hierarchy. Annex Cwhich contains the formulas is INFORMATIVE.
Substitution of market average primary production of avoided product.
No guidelines.
Either the closed-loop approximation or recycled content method shall be used. If neither method is appropriate, other methods – consistent withISO 14044 - may be used if disclosed and justified in the inventory report.
Provides very detailed guidance and equations for closed-loop recycling and open-loop recycling, with or without energy recovery.
Provides equations to calculate emissions – distinguishes between recycled content method and closed-loop approximation recycling method.
(sets out criteria as to where to apply 0/100,100/0).
Fossil and biogenic carbon emissions and removals
Removals and emissions shall be reported separately for both fossil and biogenic sources.
No provisions.
Removals and emissions shall be reported separately for both fossil and biogenic sources.
Removals and emissions shall be reported separately for both fossil and biogenic sources.
No provisions.
Both carbon emissions and removals from fossil and biogenic sources are included in the inventory results and reported separately for transparency (mandatory unless not applicable).
Both carbon emissions and removals from fossil and biogenic sources should be reported separately.
Both carbon emissions and removals are included in the assessment (mandatory), except biogenic emissions and removals from food and feed (which is not mandatory).
Direct land use change/indirect land use change
Greenhouse gas emissions from direct land use change shall be allocated to goods/services for 20 years after the land use change occurs using the IPCC default values table.
Indirect Land Use Change
: Greenhouse gas emissions that occur as a result of indirect land use change shall not be considered in the default EF impact categories.
No provision.
Direct land use change
: Uses IPCC guidelines.
Indirect land use change
: Will be considered once an internationally agreed method has been established.
Direct land use change
: Specific IPCC-derived guidance with default table; allocated to products for 20 years after land use change (can be adjusted in case of better specific, reviewed data).
Indirect land use change
 (ILUC) is considered underconsequential modeling, but not for product level (attributional-based) LCAs.
Direct land use change
: Land use types used in the Report are consistent with the National Footprint Accounts, both for footprint and biocapacity.
Indirect land use change
: no provision.
Direct land use change
: required when attributable. Additional guidance for calculation available, data sources refer to IPCC.
Indirect land use change
 is not required.
Direct land use change
: Reference to IPCC methodology.
Indirect land use change
: Will be considered once an internationally agreed method has been established.
Direct land use change
: Specifically includes emissions from land use change that occurred within the past 20 years.
Indirect land use change
 is excluded.
Carbon storage and delayed emissions
Credits associated with temporary (carbon) storage or delayed emissions shall not be considered in the calculation of the PEF for the default impact categories, unless otherwise specified in a supporting PEFCR.
No specific provision/ information provided. However, interpretation of the definition of LCA provided suggests that carbon storage and delayed emissions are excluded from the usual scope of study.
Carbon storage shall be reported separately.
Excluded from the usual scope of study. However, if included because part of the goal of study, the ILCD Handbook provides detailed operational guidance.
Similar to the recommended approach in the PAS 2050 for methods by which carbon storage impacts are calculated.
Differentiate temporary storage from permanent storage if guaranteed for over 10 000  years.
No provisions.
Carbon that is not released as a result of end-of-life treatment over the time period of the study is treated as stored carbon. The time period should be based on science insofar as possible, or be a minimum of 100 years.
Delayed emissions or weighting factors (e.g. temporary carbon) shall not be included in the inventory results, but can be reported separately.
Biogenic and fossil carbon. Time-weighted average for storage/delay for up to 100 years.
The decision of whether to apply the concept of delayed emissions is optional and will be decided in each PEFCR.
GHG removal can be taken into account for products containing biomass if this biomass is derived from replanted forest.
Any impact of carbon storage is included in the inventory but must also be recorded separately. Weighting factors for delayed emissions are not included in the inventory result, but a method is provided (in Annex B) if organisations wish to apply them. If so, this must be recorded separately to the inventory result.
Emissions off-setting
Shall not be included in the assessment.
No provisions.
Shall not be included in the assessment.
Shall not be included in the assessment.
No provisions.
Shall not be included in the assessment.
Shall not be included in the assessment.
Shall not be included in the assessment.
Review and reviewer qualifications
Unless otherwise specified in relevant policy instruments, any study intended for external communication shall be reviewed by an independent and qualified external reviewer (or review team). A study to support a comparative assertion intended to be disclosed to the public shall be based on relevant PEFCRs and reviewed by an independent external reviewer together with a stakeholder panel.
Minimum requirements on reviewer qualifications apply.
Provides requirement for comparative studies:
If the study is intended to be used for a comparative assertion to be disclosed to the public, interested parties shall conduct this evaluation as a critical review, and provide general information as to the type of review.
Establishes different verification schemes depending on the nature and intended application of the study: declaration, claim, labelling.
Provides minimum requirements for review type, reviewer qualifications and how to review (e.g. for a general LCA study, independent external review is a minimum requirement).
Specifies that the report should be independently assessed, but no specific guidance provided.
Assurance is required and can be achieved through:
—
First party verification
—
Third party verification
—
Critical Review.
Secondary data not derived from recommended sources must be reviewed by committee.
In the PCR, temporal validity of data and update frequency and validation process for data and results are defined.
Independent third party certification body accredited to provide assessment and certification to the PAS 2050.
There are other possibilities for verification, including self verification and non-accredited body verification, depending on intended communication.
Reporting
The study report shall include, at a minimum, a Summary, a Main Report, and an Annex. These shall contain all the elements specified. Any additional supporting information can be included, e.g. a Confidential Report –
(The content of these mandatory reporting elements closely follows ISO 14044 requirements on reporting. However, if the assessment supports comparative assertions (to be disclosed to the public), ISO reporting requirements goes beyond PEF reporting requirements)
Provides general requirements for reporting and additional requirements for third party reporting.
There is no LCA report template example in the ISO 140xx.
The ISO 14048 provides the template and/or requirements for the dataset only.
Provides general requirements (adapted from ISO 14044).
Additional requirements for third party reporting:
a)
modifications to the initial scope together with their justification;
b)
description of the stages of the life cycle;
c)
system boundary, including type of inputs and outputs of the system as elementary flows, […].
d)
description of significant unit processes,[…]
e)
data,[…]
f)
results of the interpretation, including conclusions and limitations.
Provides general requirements for reporting and additional requirements for third party reporting.
Provides dataset and study report format and templates.
Supports electronic/web-based data exchange and workflow.
No report template provided.
Other requirements apply […]
Provides a list of required and optional elements for public reporting (template available on the GHG Protocol website).
No report template provided.
No report template provided.
Interpretation of results
The environmental footprint interpretation phase shall include the following steps: (1) assessment of the robustness of the PEF model”; (2) “identification of hotspots”; (3) “estimation of uncertainty”; and (4) “conclusions, limitations and recommendations”.
Optional tool for interpretation of results: completeness check, sensitivity check, consistency check. (these are mandatory in ISO 14044).
—
identification of the significant issues based on the results of the LCI and LCIA phases of LCA;
—
an evaluation that considers completeness, sensitivity and consistency checks;
—
conclusions, limitations, and recommendations
Adopts ISO 14044.
Further specify from ISO 14044.
Adopts ISO 14044.
Aspects of interpretation are included in chapters on uncertainty, reporting, and performance tracking.
Adopts ISO 14044.
Adopts ISO 14044.
Uncertainty of results
At least a qualitative description of uncertainties shall be provided.
TIP: Quantitative uncertainty assessments can be calculated for variance associated with significant processes and characterisation factors using Monte Carlo simulations.
Listed as a requirement, but no detailed guidance provided.
“
An analysis of results for sensitivity and uncertainty shall be conducted for studies intended to be used in comparative assertions intended to be disclosed to the public.
”
Listed as a requirement, but no detailed guidance provided.
No specific method in the existing guide. Provides framework only.
No detailed guidance provided, but indicates that an estimate of the following types of uncertainty should be given separately:
—
Input parameters
—
Proportionality assumptions
—
Category errors
—
Incomplete or partial coverage
Requires reporting on qualitative uncertainty for significant processes,
Guidance and tools for performing quantitative uncertainty analysis available as supplementary information on the GHG Protocol website.
The sector-specific working groups shall conduct uncertainty and sensitivity analysis based on ISO 14040:2006.
Specific focus will be given to significant environmental aspects to ensure that the information communicated to consumers stays relevant.
Companies shall report a qualitative statement on inventory uncertainty and methodological choices. Methodological choices include:
—
Use and end-of-life profile
—
Allocation methods, including allocation due to recycling
—
Source of global warming potential (GWP) values used
—
Calculation models
(
1
)
  Supply chain is often referred to as “value chain” in literature. However, the term “supply chain” was here preferred to avoid the economic connotation inherent to “value chain”.
(
2
)
  European Commission 2011: COM(2011) 571 final: Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. Roadmap to a Resource Efficient Europe.
(
3
)
  http://ec.europa.eu/environment/resource_efficiency/index_en.htm
(
4
)
  http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
5
)
  Available online at http://www.iso.org/iso/iso_catalogue.htm
(
6
)
  Available online at http://lct.jrc.ec.europa.eu/assessment/publications
(
7
)
  
            “Ecological Footprint Standards 2009” – Global Footprint Network. Available online at http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf
(
8
)
  WRI and WBCSD (2011). Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
9
)
  http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96
(
10
)
  Available online at http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/
(
11
)
  This document can be accessed via http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
12
)
  For example, a company produces 40 000 T-shirts and 20 000 pants per year with a product environmental footprint of X and Y for T-shirts and pants respectively. The OEF of the company is Z per year. In theory,
.
(
13
)
  The life cycle equals the consecutive and interlinked stages of a product system, from raw material acquisition, or generation from natural resources, to final disposal (ISO 14040:2006).
(
14
)
  A Life Cycle Approach takes into consideration the spectrum of resource flows and environmental interventions associated with a product from a supply chain perspective, including all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts (instead of focusing on a single issue within the life cycle).
(
15
)
  Waste is defined as substances or objects which the holder intends or is required to dispose of. (ISO 14040:2006)
(
16
)
  Product – a good or a service (ISO 14040:2006).
(
17
)
  Supply chain is often referred to as “value chain” in literature. However, the term “supply chain” was here preferred to avoid the economic connotation inherent to “value chain”.
(
18
)
  Raw material – primary or secondary material that is used to produce a product (ISO 14040:2006).
(
19
)
  Available online at http://www.iso.org/iso/iso_catalogue.htm
(
20
)
  Available online at http://lct.jrc.ec.europa.eu/assessment/publications
(
21
)
  
            “Ecological Footprint Standards 2009” – Global Footprint Network. Available online at http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf
(
22
)
  GHGP 2011, Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard.
(
23
)
  Available online at http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96
(
24
)
  Available online at http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/
(
25
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. EC – IES - JRC, Ispra, November 2011. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
26
)
  System Boundary – Definition of aspects included or excluded from the study. For example, for a “cradle-to-grave” EF analysis should include all activities from the extraction of raw materials through the processing, distribution, storage, use, and disposal or recycling stages.
(
27
)
  Product system – collection of unit processes with elementary and product flows, performing one or more defined functions, and which models the life cycle of a product (ISO 14040:2006).
(
28
)
  Comparative assertions are environmental claims regarding the superiority or equivalence of one product versus a competing product that performs the same function. (ISO 14040:2006)
(
29
)
  A product category is a group of products that can fulfil equivalent functions (ISO 14025:2006).
(
30
)
  If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multifunctional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner (see section 6.10 and Annex V).
(
31
)
  Product Category Rules (PCR) are a set of specific rules, requirements and guidelines for developing Type III environmental declarations for one or more product categories (ISO 14025:2006).
(
32
)
  An environmental aspect is defined as an element of an organisation’s activities or products that has or can have an impact on the environment.
(
33
)
  Life cycle assessment is the compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle (ISO 14040:2006)
(
34
)
  Data Quality refers to the characteristics of data that relate to their ability to satisfy stated requirements (ISO 14040:2006). Data quality covers various aspects, such as technological, geographical and time-related representativeness, as well as completeness and precision of the inventory data.
(
35
)
  Allocation is an approach to solving multi-functionality problems. It refers to “
            
partitioning the input or output flows of a process or a product system between the product system under study and one or more other product systems
” (ISO 14040:2006).
(
36
)
  In some cases, simple modifications/additions of existing PCRs may be sufficient.
(
37
)
  http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication?p_product_code=KS-RA-07-015
(
38
)
  The alphabetical section code does not appear in the digit code according to NACE and is therefore not of relevance here.
(
39
)
  A partial product supply chain, from the extraction of raw materials (cradle) up to the manufacturer’s “gate”. The distribution, storage, use and end-of-life stages of the supply chain are omitted (see Glossary).
(
40
)
  A gate-to-grave includes the raw material extraction, processing, distribution, storage, use, and disposal or recycling stages. All relevant inputs and outputs are considered for all of the stages of the life cycle (see Glossary).
(
41
)
  A comparative assertion is an environmental claim regarding the superiority or equivalence of one product versus a competing product that performs the same function.
(
42
)
  The term “unit of analysis” is used throughout this Guide in place of the term “functional unit” used in ISO 14044.
(
43
)
  The reference flow is a measure of the outputs from processes in a given product system required to fulfil the function expressed by the unit of analysis (based on ISO 14040:2006).
(
44
)
  Input – product, material or energy flow that enters a unit process. Products and materials include raw materials, intermediate products and co-products (ISO 14040:2006).
(
45
)
  Output – product, material or energy flow that leaves a unit process. Products and materials include raw materials, intermediate products, co-products and releases (ISO 14040:2006).
(
46
)
  Raw material is a primary or secondary material that is used to produce a product (ISO 14040:2006).
(
47
)
  Cradle-to-Grave - includes the raw material extraction, processing, distribution, storage, use, and disposal or recycling stages. All relevant inputs and outputs are considered for all of the stages of the life cycle.
(
48
)
  For example, the producer’s site and other processes operated by the producer or its contractors such as goods transport, head-office services, etc.
(
49
)
  For example, e.g. most of the upstream life cycle processes – such as infrastructures, buildings - and generally all processes further downstream
(
50
)
  Intermediate product – output form a unit process that is input to other unit processes that require further transformation within the system (ISO 14040:2006)
(
51
)
  Downstream – occurring along the supply chain of goods/services after the point of production.
(
52
)
  The term “EF impact category” is used throughout this Guide in place of the term “impact category” used in ISO 14044.
(
53
)
  The term “EF impact category indicator” is used throughout this Guide instead of the term “impact category indicator” used in ISO 14044:2006.
(
54
)
  The term “EF impact assessment” is used throughout this Guide instead of the term “life cycle impact assessment” used in ISO 14044:2006. It is the phase of the PEF analysis which aims to understand and evaluate the magnitude and significance of the potential environmental impacts of a product throughout its life cycle (based on ISO 14044:2006). The EF impact assessment methods provide impact characterisation factors for elementary flows in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
(
55
)
  For more information on environmental impact categories and assessment methods, reference is made to the ILCD Handbook “Framework and requirements for LCIA models and indicators”, “Analysis of existing Environmental Assessment methodologies for use in LCA” and “Recommendation for life cycle impact assessment in the European context”. These are available online at http://lct.jrc.ec.europa.eu/
(
*1
)
  CFC-11 = Trichlorofluoromethane, also called freon-11 or R-11, is a chlorofluorocarbon.
(
*2
)
  PM2,5 = Particulate Matter with a diameter of 2,5 μm or less.
(
*3
)
  NMVOC = Non-Methane Volatile Organic Compounds
(
56
)
  Data Quality - Characteristics of data that relate to their ability to satisfy stated requirements (ISO 14040:2006). Data quality covers various aspects, such as technological, geographical and time-related representativeness, as well as completeness and precision of the inventory data.
(
57
)
  Characterisation refers to the calculation of the magnitude of the contribution of each classified input/output to their respective EF impact categories, and aggregation of contributions within each category. This requires a linear multiplication of the inventory data with 
characterisation factors
 for each substance and EF impact category of concern. For example, with respect to the EF impact category “climate change”, CO
2
 is chosen as reference substance and the reference unit is kg CO
2
-equivalents.
(
58
)
  A characterisation factor is a factor derived from a characterisation model which is applied to convert an assigned Resource Use and Emissions Profile result to the common unit of the EF impact category indicator (based on ISO 14040:2006).
(
59
)
  Generic data is data that is not directly collected, measured, or estimated, but rather sourced from a third-party life-cycle inventory database or other source that complies with the data quality requirements of the Organisation Environmental Footprint method.
(
60
)
  The term “Resource Use and Emissions Profile” is used throughout this Guide in place of the term “life cycle inventory” used in ISO 14044.
(
61
)
  Generic data refers to data that is not directly collected, measured, or estimated, but rather sourced from a third-party life cycle inventory database or other source that complies with the data quality requirements of the PEF method.
(
62
)
  Classification is defined as assigning the material/energy inputs and outputs tabulated in the Resource and Emissions Profile to EF impact categories according to each substance’s potential to contribute to each of the EF impact categories considered.
(
63
)
  A critical review is a process intended to ensure consistency between a PEF study and the principles and requirements of this PEF Guide and PEFCRs (if available) (based on ISO 14040:2006).
(
64
)
  Gate to Gate – includes the processes within a specific organisation or site.
(
65
)
  This section builds upon the Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011 – Chapter 7.3.1
(
66
)
  The loading rate is the ratio of actual load to the full load or capacity (e.g. mass or volume) that a vehicle carries per trip.
(
67
)
  For more information, please refer to: http://lct.jrc.ec.europa.eu/assessment/data
(
68
)
  This section builds upon the Greenhouse Gas Protocol’s Product Life Cycle Accounting and Reporting Standard, 2011 – Chapter 7.3.1
(
69
)
  European Union 2009: DIRECTIVE 2009/28/EC OF THE EUROPEAN PARLIAMENT AND COUNCIL of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (
OJ L 140, 5.6.2009, p. 16
).
(
70
)
  A characterisation factor is a factor derived from a characterisation model which is applied to convert an assigned Resource Use and Emissions Profile result to the common unit of the EF category indicator (based on ISO 14040:2006).
(
71
)
  A separate inventory of emissions/removals of biogenic carbon sources implies that the following characterisation factors (see section 6.1.2) shall be assigned for the environmental footprint impact category Climate Change: “– 1” for removals of biogenic carbon dioxide; “+ 1” for emissions of biogenic carbon dioxide; “+ 25” for methane emissions.
(
72
)
  If the information on the period cannot be included, one of the two following options shall be chosen regarding the date on which the land use change occurred: (a) “January 1st of the earliest year in which it can be demonstrated that the land use change had occurred”, or (b) “January 1st of the year in which the assessment of GHG emissions and removals is being carried out” (BSI 2011).
(
73
)
  European Union 2009: DIRECTIVE 2009/28/EC.
(
74
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010f). International Reference Life Cycle Data System (ILCD) Handbook – Nomenclature and other conventions. First edition. EUR 24 384. Publications Office of the European Union, Luxembourg. http://lct.jrc.ec.europa.eu/assessment/publications
(
75
)
  The term “technological representativeness” is used throughout this Guide instead of “technological coverage” used in ISO14044.
(
76
)
  The term “geographical representativeness” is used throughout this Guide instead of “geographical coverage” used in ISO14044.
(
77
)
  The term “time-related representativeness” is used throughout this Guide instead of “time-related coverage” used in ISO14044.
(
78
)
  The term “parameter uncertainty” is used throughout this Guide instead of “precision” used in ISO14044.
(
79
)
  The term “methodological appropriateness and consistency” is used throughout this Guide instead of “consistency” used in ISO14044.
(
80
)
  This requirement shall apply until end of year 2015. From year 2016 onwards, full compliance with the PEF methodology will be required.
(
81
)
  Attributional - refers to process-based modeling intended to provide a static representation of average conditions
(
82
)
  Refers to directly measured or collected data representative of activities at a specific facility or set of facilities. Synonymous to “primary data.”
(
83
)
  Refers to data that is not directly collected, measured, or estimated, but rather sourced from a third-party life-cycle-inventory database or other source that complies with the data quality requirements of the PEF method.
(
84
)
  Co-product – any of two or more products coming from the same unit process or product system (ISO 14040:2006)
(
85
)
  Activity data are data that are specific to the process being considered, as opposed to generic data.
(
86
)
  Including average data representing multiple sites. Average data refers to a production-weighted average of specific data.
(
87
)
  A definition of “foreground” and “background” processes is provided in the Glossary.
(
88
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm
(
89
)
  http://lct.jrc.ec.europa.eu/assessment/data
(
90
)
  http://lct.jrc.ec.europa.eu/assessment/data
(
91
)
  Extrapolated data refers to data from a given process that is used to represent a similar process for which data is not available, on the assumption that it is reasonably representative.
(
92
)
  A unit process is the smallest element considered in the Resource Use and Emissions Profile for which input and output data are quantified. (based on ISO 14040:2006)
(
93
)
  Directly attributable refers to a process, activity or impact occurring within the defined system boundary.
(
94
)
  See below for an example of direct substitution.
(
95
)
  A product system is the collection of unit processes with elementary and product flows, performing one or more defined functions, and which models the life cycle of a product (ISO 14040:2006)
(
96
)
  Indirect substitution occurs when a product is substituted but you don’t know by which products exactly.
(
97
)
  An environmental mechanism is defined as a system of physical, chemical and biological processes for a given EF impact category linking the Resource Use and Emissions Profile results to EF category indicators. (based on ISO 14040:2006)
(
98
)
  For more information on existing weighting approaches in Life Cycle Impact Assessment, please refer to the reports developed by the JRC and CML entitled “Background review of existing weighting approaches in LCIA” and “Evaluation of weighting methods for measuring the EU-27 overall environmental impact”. These are available online at http://lct.jrc.ec.europa.eu/assessment/publications
(
99
)
  It should be noted that ISO 14040 and 14044 do not permit the use of weighting in support of comparative assertions intended to be disclosed to the public.
(
100
)
  The term “environmental footprint interpretation” is used throughout this Guide in place of the term “life cycle interpretation” used in ISO 14044.
(
101
)
  The Main Report, as defined here, is insofar as possible in line with ISO 14044 requirements on reporting for studies which do not contain comparative assertions to be disclosed to the public.
(
102
)
  A unit process is the smallest element considered in the Resource Use and Emissions Profile for which input and output data are quantified (based on ISO 14040:2006).
(
103
)
  Sensitivity analyses are systematic procedures for estimating the effects of the choices made regarding methods and data on the results of a PEF study (based on ISO 14040:2006).
(
104
)
  This section builds upon the Greenhouse Gas Protocol’s Product Life Cycle Accounting and Reporting Standard, 2011 – Chapter 12.3.
(
105
)
  See section 1.1, Table 1.
(
106
)
  Years of experience in the field of environmental review and auditing.
(
107
)
  Number of reviews for ISO 14040/14044 compliance, ISO 14025 compliance (Environmental Product Declarations (EPD)), or LCI datasets.
(
108
)
  Years of experience in the field of LCA work, starting from University degree.
(
109
)
  Years of experience in a sector related to the studied product(s). The qualification of knowledge about technologies or other activities is assigned according to the classification of NACE codes (
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities - NACE Revision 2
). Equivalent classifications of other international organisations can also be used. Experience gained with technologies or processes in any sub-sector are considered valid for the whole sector.
(
110
)
  Years of experience in the public sector, e.g. research centre, university, government institution relating to the studied product(s)
(*)
Candidate must calculate years of experience based on employment contracts. For example, Prof. A works in University B part‐time from Jan 2005 until Dec 2010 and part‐time at a refinery company. Prof. A can count years of experience in the private sector as 3 years and 3 years for public sector (university).
(
111
)
  The additional scores are complementary.
(
112
)
  WRI and WBCSB - Annex 3 of the Greenhouse Gas Protocol’s Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011
(
113
)
  A distinction is made between “
            
elementary flows
” (i.e. (ISO 14044, 3.12) “
            
material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.
”) and “
            
non-elementary flows
” (i.e. all the remaining inputs (e.g. electricity, materials, transport processes) and outputs (e.g. waste, by-products) in a system that need further modelling efforts to be transformed into elementary flows)
(
114
)
  Open-loop recycling refers to those situations in which the material of the product system considered is partly or fully recycled into another product system.
(
115
)
  Closed-loop recycling refers to those situations in which the material of the product system considered is recycled back to the same product system.
(
116
)
  This approach is based on the open loop where the market shows no visible disequilibrium (allocation 50/50) of BPX 30-323-0. (ADEME 2011) Some adaptions were made for the allocation of the disposal impacts in order to achieve also a correct physical balance in systems consisting of different products.
(
117
)
  The unit of analysis can differ depending on the product/material assessed. In many cases this will be 1 kg of material, but may differ if relevant. For wood for example, it is more common to use 1 m
3
 as unit of analysis (because the weight differs according to the water content).
(
118
)
  Data on waste generation and treatment per each Member State can be found at: http://epp.eurostat.ec.europa.eu/portal/page/portal/waste/data/main_tables;
(
119
)
  Data on waste generation and treatment for each Member State can be found at: http://epp.eurostat.ec.europa.eu/portal/page/portal/waste/data/main_tables;
(
120
)
  http://lct.jrc.ec.europa.eu/assessment/publications
(
121
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetList.vm?topCategory=End-of-life+treatment&subCategory=Energy+recycling
(
122
)
  For instance: http://data.worldbank.org/data-catalog/commodity-price-data; http://www.metalprices.com/; http://www.globalwood.org/market/market.htm; http://www.steelonthenet.com/price_info.html; http://www.scrapindex.com/index.html.
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123
)
  This table is taken from the draft document “Product Footprint Category Rules (PFCR) for Intermediate Paper Products” (2011) by the Confederation of European Paper Industries (CEPI), which was based on a draft version of this PEF Guide
(
124
)
  Available online at http://lct.jrc.ec.europa.eu/assessment/publications
(
125
)
  
            “Ecological Footprint Standards 2009” – Global Footprint Network. Available online at http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf
(
126
)
  WRI and WBCSD (2011). Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011
(
127
)
  http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96
(
128
)
  Available online at http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/
ANNEX III
ORGANISATION ENVIRONMENTAL FOOTPRINT (OEF) GUIDE
EXECUTIVE SUMMARY
110
Context
110
Objectives and Target Audiences
110
Process and Results
111
Relationship to the Product Environmental Footprint Guide
111
Terminology: Shall, Should and May
111
1.
GENERAL CONSIDERATIONS FOR ORGANISATION ENVIRONMENTAL FOOTPRINT STUDIES
112
1.1
Approach and Applications
112
1.2
How to Use this Guide
113
1.3
Principles for Organisation Environmental Footprint Studies
114
1.4
Phases of an Organisation Environmental Footprint Study
114
2.
ROLE OF ORGANISATION ENVIRONMENTAL FOOTPRINT SECTOR RULES (OEFSRs)
115
2.1
General
115
2.2
Defining the Sector that is Subject to the Organisation Environmental Footprint Sector Rules
116
3.
DEFINING THE GOAL(S) OF THE ORGANISATION ENVIRONMENTAL FOOTPRINT STUDY
117
4.
DEFINING THE SCOPE OF THE ORGANISATION ENVIRONMENTAL FOOTPRINT STUDY
118
4.1
General
118
4.2
Defining the Organisation (Unit of Analysis)
119
4.3
Product Portfolio
119
4.4
System Boundaries for Organisation Environmental Footprint Studies
120
4.4.1
Organisational Boundaries
121
4.4.2
Organisation Environmental Footprint Boundaries
122
4.4.3
System Boundary Diagram
123
4.4.4
How to Deal with Offsets in an OEF
123
4.5
Selecting Environmental Footprint Impact Categories and Assessment Methods
123
4.6
Selecting Additional Environmental Information to be Included in the OEF
126
4.7
Assumptions/Limitations
127
5.
COMPILING AND RECORDING THE RESOURCE USE AND EMISSIONS PROFILE (INVENTORY PHASE)
128
5.1
General
128
5.2
Screening Step
129
5.3
Data Management Plan (Optional)
130
5.4
Resource Use and Emissions Profile Data
130
5.4.1
Direct Activities and Impacts
131
5.4.2
Indirectly Attributable Upstream Activities
132
5.4.3
Indirectly Attributable Downstream Activities
132
5.4.4
Additional Resource Use and Emissions Profile Requirements
132
5.4.5
Modelling Transport Scenarios
134
5.4.6
Modelling Scenarios for the Use Stage
135
5.4.7
Modelling End-of-Life Scenarios
136
5.5
Nomenclature for the Resource Use and Emissions Profile
137
5.6
Data Quality Requirements
137
5.7
Specific Data Collection
145
5.8
Generic data collection
146
5.9
Dealing with Remaining Data Gaps/Missing Data
147
5.10
Data Gathering Related to the Next Methodological Phases in an Organisation Environmental Footprint Study
147
5.11
Handling Multi-Functional Processes and Facilities
148
6.
ORGANISATION ENVIRONMENTAL FOOTPRINT IMPACT ASSESSMENT
152
6.1
Classification and Characterisation (mandatory)
152
6.1.1
Classification of Environmental Footprint Flows
152
6.1.2
Characterisation of Environmental Footprint Flows
153
6.2
Normalisation and Weighting (recommended/optional)
154
6.2.1
Normalisation of Environmental Footprint Impact Assessment Results (recommended)
154
6.2.2
Weighting of Environmental Footprint Impact Assessment Results (optional)
154
7.
ORGANISATION ENVIRONMENTAL FOOTPRINT INTERPRETATION
155
7.1
General
155
7.2
Assessment of the Robustness of the Organisation Environmental Footprint Model
155
7.3
Identification of Hotspots (Significant Issues)
156
7.4
Estimation of Uncertainty
156
7.5
Conclusions, Recommendations and Limitations
156
8.
ORGANISATION ENVIRONMENTAL FOOTPRINT REPORTS
157
8.1
General
157
8.2
Reporting elements
157
8.2.1
First Element: Summary
157
8.2.2
Second Element: Main Report
158
8.2.3
Third Element: Annex
159
8.2.4
Fourth Element: Confidential Report
160
9.
ORGANISATION ENVIRONMENTAL FOOTPRINT CRITICAL REVIEW
160
9.1
General
160
9.2
Review Type
160
9.3
Reviewer Qualification
161
10.
ACRONYMS AND ABBREVIATIONS
162
11.
GLOSSARY
163
12.
REFERENCES
168
Annex I:
Summary of Key Mandatory Requirements for Organisation Environmental Footprint Studies and for Developing Organisation Environmental Footprint Sector Rules
172
Annex II:
Data Management Plan (Adapted from GHG Protocol Initiative)
185
Annex III:
Data Collection Check-list
186
Annex IV:
Identifying Appropriate Nomenclature and Properties for Specific Flows
190
Annex V:
Dealing with Multi-functionality in End-of-Life Situations
193
Annex VI:
Guidance on accounting for Direct Land Use Change Emissions Relevant for Climate Change
195
Annex VII:
Mapping of Terminology Used in this OEF Guide with ISO Terminology
197
Annex VIII:
OEF Guide and ILCD handbook: Major Deviations
198
Annex IX:
Comparison of Organisation Environmental Footprint Key Requirements with Other Methods
199
EXECUTIVE SUMMARY
The Organisation Environmental Footprint (OEF) is a multi-criteria measure of the environmental performance of a goods/services-providing Organisation from a life cycle perspective. OEF studies are produced for the overarching purpose of seeking to reduce the environmental impacts associated with organisational activities, taking into account supply chain 
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1
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 activities (from extraction of raw materials, through production and use, to final waste management). The Organisations involved include companies, public administrative entities, non-profit organisations and other bodies. OEFs are complimentary to other instruments that focus on specific sites and thresholds.
This document provides guidance on how to calculate an OEF, as well as how to create sector-specific methodological requirements for use in Organisation Environmental Footprint Sector Rules (OEFSRs).
Context
This work relates to one of the building blocks of the Europe 2020 Strategy – “Roadmap to a Resource Efficient Europe”
                   
(
2
)
. The document proposes ways to increase resource productivity and to decouple economic growth from both resource use and environmental impacts, taking a life cycle perspective (i.e. considering extraction of raw materials, production, use, final waste management and all necessary transport in an integrated approach). One of its aims is to: “
                  
Establish a common methodological approach to enable Member States and the private sector to assess, display and benchmark the environmental performance of products, services and companies based on a comprehensive assessment of environmental impacts over the life cycle (‧environmental footprint‧)
”. In 2010, the European Council amongst others invited the Commission and Member States to optimise the use of methods such as Life-Cycle Analysis (LCA) of products, taking into account work done in the context of the ILCD (International Reference Life Cycle Data System) 
(
3
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. The Product and Organisation Environmental Footprint project was initiated with the aim of developing a harmonised European methodology for environmental footprint studies that can accommodate a broader suite of relevant environmental performance criteria using a life cycle approach.
A life-cycle approach takes into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation from a supply-chain perspective. It includes all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts, health effects, resource-related threats, burdens to society, and trade-offs. Such an approach is essential to effective management because important environmental effects may occur “upstream” or “downstream”, and hence may not be immediately evident. This approach is also essential for making transparent any potential trade-offs between different types of environmental impacts associated with specific policy and management decisions and to help avoid unintended shifting of burdens.
Objectives and Target Audiences
OEF studies may be used for a variety of purposes, including: benchmarking and performance tracking; least environmental-cost sourcing (i.e. supply chain management); mitigation activities; and participation in voluntary or mandatory programmes. To the extent possible, the OEF should also be applicable within the context of Eco-management and Audit Schemes (EMAS).
This document aims to provide detailed and comprehensive technical guidance on how to conduct an OEF study in any sector. It is primarily aimed at technical experts such as engineers and environmental managers who are to develop an OEF study. Strong expertise in life cycle assessment is not a prerequisite to using this Guide in order to conduct an OEF study.
This Guide is not intended to directly support comparisons or comparative assertions (i.e. environmental claims regarding the superiority or equivalence of one organisation a competing organisation providing the same products (based on ISO 14040:2006)). This will require the development of additional OEFSRs in complement to the more general guidance in order to further increase methodological harmonisation, specificity, relevance and reproducibility for a given sector. OEFSRs will furthermore facilitate focusing on the most important parameters, thereby also reducing the time, efforts and costs involved in completing an OEF study. In addition to general guidance and requirements for OEF studies, this document also specifies the requirements for the development of OEFSRs.
Process and Results
Each requirement for OEF studies specified in this Guide has been chosen taking into consideration the recommendations of similar, widely accepted organisational environmental accounting methods and guidance documents. Specifically, the methodology guides considered were ISO 14064 (2006), ISO/WD TR 14069 (working draft, 2010), the ILCD Handbook (2011), the WRI/WBCSD Greenhouse Gas Protocol (2011a), Bilan Carbone® (version 5.0), DEFRA’s Guidance on how to measure and report your greenhouse gas emissions (2009), the Carbon Disclosure project for Water (2010) and the Global Reporting Initiative - GRI (version 3.0).
The outcome of this analysis is summarised in Annex IX. A more detailed description of the analysed methods and of the outcome of the analysis can be found in “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”. 
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4
)
 Although these documents align closely on much of the methodological guidance they provide, it is noteworthy that discrepancies and/or lack of clarity remain on a number of important decision points, which reduces the consistency and comparability of analytical outcomes. Whereas existing methods may provide several alternatives for a given methodological decision point, the intention of this OEF Guide is to provide additional guidance and (wherever feasible) to identify a single requirement for each decision point in order to support more consistent, robust and reproducible OEF studies. Thus, comparability is given priority over flexibility.
To the extent possible, this OEF Guide strives to align with existing or upcoming international methodological norms, including ISO 14069 (draft) and GHG Protocol Scope 3, as well as the Product Environmental Footprint Guide. Similarly, efforts have also been made to align insofar as possible with existing environmental management schemes (EMAS and ISO 14001). It should be noted, however, that in order to provide for multi-criteria environmental assessment at the organisational level using a life-cycle approach, the OEF Guide necessarily goes beyond existing guidance documents in important aspects.
As elaborated before, OEFSRs are a necessary extension of and complement to the more general guidance for OEF studies provided in this document (i.e. in terms of comparability between different OEF studies). As they are developed, OEFSRs will play an important role in increasing the reproducibility, quality, consistency, and relevance of OEF studies.
Relationship to the Product Environmental Footprint Guide
Both the Product Environmental Footprint (PEF) 
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5
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 and the OEF provide a life cycle approach to quantifying environmental performance. Whereas the PEF method is specific to individual goods or services, the OEF method applies to organisational activities as a whole – in other words, to all activities associated with the goods and/or services the Organisation provides from a supply-chain perspective (from extraction of raw materials, through use, to final waste management). Organisation and Product Environmental Footprinting can therefore be viewed as complementary activities, each undertaken to support specific applications.
Calculating the OEF does not require that all individual products of the Organisation be analysed. The OEF is calculated using aggregate data representing the flows of resources and wastes that cross the defined Organisational boundary. Once the OEF is calculated, however, it may be disaggregated to the product level using appropriate allocation keys. In theory, the sum of the PEFs of the goods/services provided over a certain reporting interval (e.g. one year) by an Organisation should be equal to its OEF for the same reporting interval 
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6
)
. The methodologies have been purposely developed towards this end. Moreover, the OEF can help to identify areas of the Organisation’s Product Portfolio where environmental impacts are most significant and, hence, where detailed, individual product-level analyses may be desirable.
Terminology: Shall, Should and May
This Guide uses precise terminology to indicate the requirements, the recommendations and permissible options available.
The term “shall” is used throughout this Guide to indicate what is required in order for an OEF study to be in conformance with this Guide.
The term “should” is used to indicate a recommendation, but not a requirement. Any deviation from a “should” requirement must be justified and made transparent.
The term “may” is used to indicate an option that is permissible.
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1.   GENERAL CONSIDERATIONS FOR ORGANISATION ENVIRONMENTAL FOOTPRINT STUDIES
1.1   
Approach and Applications
The Organisation Environmental Footprint (OEF) is a multi-criteria measure of the environmental performance of a goods/services-providing Organisation from a life cycle 
(
7
)
 perspective. This includes companies, public administrative entities, and other bodies. This document provides guidance on how to calculate an OEF, as well as how to create sector-specific methodological requirements for use in Organisation Environmental Footprint Sector Rules (OEFSRs). OEFSRs are a necessary extension of and complement to the more general guidance for OEF studies provided in this document. As they are developed, OEFSRs will play an important role in increasing the reproducibility, consistency, and relevance of OEF studies. OEFSRs will help focus on the most important parameters, thereby also possibly reducing the time, efforts, and costs involved in completing an OEF study.
Based on a life cycle approach, the OEF is a method for modelling and quantifying the physical environmental impacts of the flows of material/energy and resulting emissions and waste 
(
8
)
 streams associated with Organisational activities from a supply-chain 
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9
)
 perspective (from extraction of raw materials, through use, to final waste management). A life cycle approach takes into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation from a supply-chain perspective. It includes all stages of the product’s life cycle, from raw material acquisition through processing, distribution, use, and end-of-life (EOL) processes, and all relevant related associated environmental impacts, health effects, resource-related threats, burdens to society, and trade-offs. This contrasts with the approach of focusing on site-level impacts only or on single environmental impacts in order to reduce the possibility of unintended burden shifting. Such burden shifting can, for example, involve the shifting of burdens from one life cycle stage in the supply chain to another, from one impact category to another, from one organisation to another, or from one country to another. The OEF is complementary to other assessments and instruments such as site-specific environmental impact assessments or chemical risk assessments.
The OEF is an environmental accounting model rather than a financial accounting model. Efforts have therefore been made to minimise the need for using financial information (for example, in defining Organisational boundaries) which may be poorly representative of the physical relationships pertinent to the systems modelled.
Each requirement specified in this OEF Guide has been chosen taking into consideration the recommendations of similar, widely accepted corporate environmental accounting methods and guidance documents. Specifically, the methodology guides considered were:
—
ISO 14064 (2006): Greenhouse gases – Part 1 and 3;
—
ISO/WD TR 14069 (working draft, 2010): GHG – Quantification and reporting of GHG emissions for organizations;
—
The ILCD (International Reference Life Cycle Data System) Handbook (2011);
—
The Corporate Accounting and Reporting Standard of the Greenhouse Gas Protocol (WRI/ WBCSD) (2011a);
—
Bilan Carbone® (version 5.0);
—
DEFRA - Guidance on how to measure and report our greenhouse gas emissions (2009);
—
The Carbon Disclosure Project for Water (2010);
—
The Global Reporting Initiative (GRI) (version 3.0).
The outcome of this analysis is summarised in Annex IX. A more detailed description of the analysed methods and of the outcome of the analysis can be found in “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment 
(
10
)
”. Whereas existing methods may provide several alternatives for a given methodological decision point, this OEF Guide intends to provide additional guidance and to identify (wherever feasible) a single requirement for each decision point to support more consistent, robust and reproducible OEF studies.
The key requirements for OEF studies (elaborated in detail throughout this Guide) are slightly different depending on the application (Table 1):
—
In-house applications may include support to environmental management, identification of environmental hotspots, and environmental improvement and performance tracking, and may implicitly include cost saving opportunities;
—
External applications (e.g. communication to stakeholders or Business-to-Business (B2B) communication, relationships with public authorities or investors) cover a wide range of possibilities, including responding to investors’ information requests, marketing, benchmarking, and responding to requirements posed in environmental policies at European level or at the level of the individual Member States.
Table 1
Key requirements for OEF studies in relation to the intended application
Intended applications
Goal & Scope definition
Screening exercise
Meeting data quality requirements
Multi-functionality hierarchy
Choice of impact assessment methods
Classification & Characterisation
Normalisation
Weighting
Interpretation of OEF results
Reporting elements
Critical review (1 person)
Critical review panel (3 persons)
Requires OEFSR
In-house
(claiming to be in line with the OEF Guide)
M
R
R
M
M
M
R
O
M
O
M
O
O
External
Without comparisons/comparative assertions
M
R
M
M
M
M
R
O
M
M
M
R
R
With comparisons/comparative assertions
M
R
M
M
M
M
R
O
M
M
/
M
M
“M”
=
mandatory
“R”
=
recommended (not mandatory)
“O”
=
optional (not mandatory)
“/”
=
not applicable
Requirements for OEF studies
An Organisation Environmental Footprint (OEF) study shall be based on a life-cycle approach.
1.2   
How to Use this Guide
This Guide provides the information necessary to conduct an OEF study. The material in the Guide is presented in a sequential manner, in the order of the methodological phases that must be completed in calculating an OEF. Each section begins with a general description of the methodological phase, along with an overview of necessary considerations and supporting examples. “Requirements” specify the methodological norms that shall/should be satisfied in order to achieve an OEF-compliant study. These are positioned in text boxes with single solid-line borders following the general description sections. “Tips” describe non-mandatory but recommended best practices. These are positioned in shaded text boxes, also with single solid-line borders. Where additional requirements for creating OEFSRs are specified, these are positioned in text boxes with double solid-line borders at the end of each respective section.
1.3   
Principles for Organisation Environmental Footprint Studies
Strict adherence to a core suite of analytical principles is required in order to achieve the objective of consistent, robust and reproducible OEF studies. These principles are intended to provide overarching guidance in the application of the OEF method. They shall be considered with respect to each phase of OEF studies, from the articulation of study goals and definition of the scope of the study, through data collection, environmental impact assessment, reporting, and verification of study outcomes.
Requirements for OEF studies
Users of this Guide shall observe the following principles in OEF studies:
(1)
Relevance
All methods and data collected and used for the purpose of quantifying the OEF shall be as relevant to the study as possible.
(2)
Completeness
Quantification of the OEF shall include attention to all environmentally significant 
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11
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 material/energy flows and other environmental interventions as required for adherence to the defined system boundaries, the data requirements, and the impact assessment methods employed.
(3)
Consistency
Strict conformity with this Guide shall be observed in all steps of the OEF study so as to enhance internal consistency as well as comparability with similar analyses.
(4)
Accuracy
All reasonable efforts shall be taken to reduce uncertainties both in modelling and reporting of results.
(5)
Transparency
OEF information shall be disclosed in such a way as to provide intended users with the necessary basis for decision making, and for stakeholders to assess its robustness and reliability.
Principles for OEFSRs
1.   Relationship with the OEF Guide
The methodological requirements set out for OEFSRs shall apply to OEF studies in addition to the requirements of the OEF Guide. Where the OEFSRs provide more specific requirements than this OEF Guide, the specific requirements of the OEFSR shall be fulfilled.
2.   Involvement of selected interested parties
The process of developing OEFSRs shall be open and transparent and should include a consultation with selected interested parties. Reasonable efforts should be made to achieve a consensus throughout the process (adapted from ISO 14020:2000, 4.9.1, Principle 8). The OEFSRs shall be peer reviewed.
3.   Striving for comparability
The results of OEFs that have been conducted in line with the OEF Guide and the relevant OEFSR document may be used to support the comparison of the environmental performance of organisations in the same sector on a life cycle basis, as well as to support comparative assertions (intended to be disclosed to the public). Therefore, comparability of the results is crucial. The information provided for this comparison shall be transparent in order to allow the user to understand the limitations of comparability inherent in the calculated result (adapted from ISO 14025 
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12
)
).
1.4   
Phases of an Organisation Environmental Footprint Study
A number of phases shall be completed in carrying out an OEF study in line with this Guide - i.e. Goal Definition, Scope Definition, Resource Use and Emissions Profile, Environmental Footprint Impact Assessment, and Environmental Footprint Interpretation and Reporting – see Figure 1.
Figure 1
Phases of an Organisation Environmental Footprint study
Environmental Footprint Review
Define goals of Organisation Environmental footprint study
Define scope of Organisation Environmental footprint study
Documenting the Resource Use and Emissions Profile
Environmental Footprint Impact Assessment
Environmental Footprint Interpretation and Reporting
2.   ROLE OF ORGANISATION ENVIRONMENTAL FOOTPRINT SECTOR RULES (OEFSRs)
2.1   
General
In addition to providing general guidance and requirements for OEF studies, this OEF Guide also specifies the requirements for developing OEFSRs. OEFSRs will play an important role in increasing the reproducibility, consistency (and therefore comparability between OEF calculations within organisations of the same sector), and relevance of OEF studies. OEFSRs will help focus on the most important parameters, thus also possibly reducing the time, efforts and costs involved in completing an OEF study.
The objective is to ensure that OEFSRs are developed according to the OEF Guide and that they provide the required further specifications to achieve comparability, increased reproducibility, consistency, relevance, focus and efficiency of OEF studies. OEFSRs should aim to focus OEF studies on those aspects and parameters that are most pertinent in determining the environmental performance of the sector. An OEFSR shall/should/may further specify requirements made in this OEF Guide and add new requirements where the more general OEF Guide gives several options.
This OEF Guide defines key areas to be covered in OEFSRs. These include, for example:
—
Choice and description of system boundaries (Organisational boundaries and OEF boundaries);
—
Defining the reporting interval and the time span of the use stage to be considered;
—
Defining relevant/irrelevant environmental aspects 
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13
)
;
—
Description of the information to be included in the use and EOL stages, if considered in the analysis;
—
How to compile the Product 
(
14
)
 Portfolio , including key related reference flow(s) 
(
15
)
;
—
Choice of underlying data, indicating which data are to be directly collected (specific) and which may be generic 
(
16
)
, and providing guidance on possible data sources;
—
Specific rules for solving the multi-functionality 
(
17
)
 issues of key processes/activities for the sector;
—
Review requirements;
—
Reporting requirements.
If the OEF studies are not to be used for comparative assertions intended to be disclosed to the public, they may be carried out without using OEFSRs.
Requirements for OEF studies
In the absence of OEFSRs for the reference sector, the key areas which would be covered by OEFSRs (as listed throughout this OEF Guide) shall be specified, justified and explicitly reported in the OEF study.
Additional requirements for OEFSRs
OEFSRs should aim to focus OEF studies on those aspects and parameters which are most pertinent to determining the environmental performance of the sector.
An OEFSR shall/should/may further specify requirements made in this OEF Guide and add new requirements where the more general OEF Guide gives several options.
2.2   
Defining the Sector that is Subject to the Organisation Environmental Footprint Sector Rules
The sector shall be defined with reference to the characteristic sectorial Product Portfolio 
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18
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 using NACE codes (i.e. in line with the Nomenclature générale des Activités Economiques dans les Communautés Européennes NACE Rev. 2). NACE is a system for statistically classifying economic activities in Europe. One NACE code is assigned to each unit recorded in statistical business registers, according to its principal economic activity. The principal activity is the activity which contributes most to the added value of the unit. As NACE is derived from the United Nations’ International Standard Industrial Classification of All Economic Activities (ISIC), the two classification systems are very similar, but NACE is more detailed than ISIC.
The assignment of the NACE code is helped by the explanatory notes of NACE, decisions taken by the NACE management committee, correspondence tables and reference to Classification of Products by Activity (CPA). An activity as defined here “
                  
may consist of one simple process (for example weaving), but may also cover a whole range of sub-processes, each mentioned in different categories of the classification (for example, the manufacturing of a car consists of specific activities such as casting, forging, welding, assembling, painting, etc.). If the production process is organised as an integrated series of elementary activities within the same statistical unit, the whole combination is regarded as one activity
”
                   
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19
)
.
NACE consists of a hierarchical structure as follows 
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20
)
:
1.
Headings identified by an alphabetical code (sections);
2.
Headings identified by a two-digit numerical code (divisions);
3.
Headings identified by a three-digit numerical code (groups);
4.
Headings identified by a four-digit numerical code (classes).
ISIC and NACE have the same codes at the highest levels, but NACE is more detailed at the lower levels. As the NACE code in the context of this study applies to the sector level, at a minimum a 2-digit code (i.e. division level) shall be assigned 
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21
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. This complies with the ISIC coding system. For multi-sector companies, all identifiable NACE codes related to their Product Portfolio shall be assigned.
Example:
A company manufacturing t-shirts and trousers belongs to the sector of manufacturers of wearing apparel. The NACE (and ISIC) code of the sector representing manufacturers of wearing apparel is 14. If the company does include processes for finishing of the textiles (e.g. bleaching of jeans), it also belongs to the sector representing manufacturers of textiles. The NACE (and ISIC) code related to the sector representing manufacturers of textile is 13. Both NACE codes 13 and 14 shall therefore be assigned to the company.
The sector should be defined so that it accommodates all relevant organisations in that sector. However, it must also be specific enough to facilitate the formulation of appropriately representative and prescriptive OEFSRs above and beyond those specified in the OEF Guide. The OEFSRs are, therefore, defined primarily with reference to the activities characteristic of the sector, as represented in a typical Product Portfolio.
To identify the set of activities by which organisations may be grouped under an OEFSR, several criteria should be considered:
—
The organisations should provide similar goods/services;
—
The relevant environmental impacts related to the activities of the organisations can be described by a similar set of environmental footprint impact categories, methods, and other indicators;
—
The organisations should have similar Organisational boundaries and source a sufficiently similar profile of product inputs 
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22
)
.
Additional requirements for OEFSRs
The sector for which the OEFSR is to refer shall be defined using NACE codes. OEFSRs shall be based on at a minimum a two-digit code division of NACE codes (default option). However, OEFSRs may allow for (justified) deviations (e.g. allow for three-digits) if the complexity of the sector demands it. Where multiple production routes for similar Product Portfolios defined using alternative NACE codes are identifiable, the OEFSR shall accommodate all such NACE codes.
3.   DEFINING THE GOAL(S) OF THE ORGANISATION ENVIRONMENTAL FOOTPRINT STUDY
Goal definition is the first step of an OEF study, and sets the overall context for the study. The purpose of clearly articulating goals is to ensure that the analytical aims, methods, results and intended applications are optimally aligned, and that a shared vision is in place to guide the participants in the study.
An important element of the goal definition phase is to identify the intended applications of the study, and the associated necessary degree of analytical depth and rigor. In turn, this should be reflected in the defined study limitations (scope definition phase). For analyses geared towards e.g. least-environmental cost sourcing, product design, benchmarking or reporting, fully quantitative studies in conformance with the analytical requirements specified in this OEF Guide will be necessary. Combined approaches are also possible if only certain parts of the supply chain are subject to quantitative analysis and others to qualitative descriptions of potential environmental hotspots in a single OEF study (for example, a quantitative cradle-to-gate 
(
23
)
 analysis combined with qualitative descriptions of gate-to-grave 
(
24
)
 environmental considerations or with quantitative analyses of the use and EOL stages for selected representative product types).
Several reasons for carrying out an OEF study are possible, such as a need to understand the most significant environmental impacts of an Organisation’s activities throughout its life cycle, to identify opportunities for reducing the environmental impacts focussing primarily on the identified ‘hotspots’, to support strategic decisions (e.g. on risk management in the supply chain), to address investors’ and other stakeholders’ enquiries regarding the Organisation’s environmental performance, corporate sustainability reporting, reporting to stakeholders, etc.
Example: Environmental footprint of a company producing yeans and T-shirts: goal definition
Aspects
Detail
Intended application(s):
Corporate sustainability reporting
Reasons for carrying out the study:
Demonstrate commitment to and practice of continuous improvement
Target audience:
Customers
Comparisons or comparative assertions intended to be disclosed to the public:
No, it will be publically available but it is not intended to be used for comparisons or comparative assertions.
Commissioner of the study:
G Company Ltd.
Review procedure:
Independent external reviewer, Mr. Y
Requirements for OEF studies
The goal definition for an OEF study shall include:
—
Intended application(s);
—
Reasons for carrying out the study and decision context;
—
Target audience;
—
Whether for the purpose of comparisons and/or comparative assertions intended to be disclosed to the public;
—
Commissioner of the study;
—
Review Procedure (if applicable).
Additional requirements for OEFSRs
The OEFSR shall specify the review requirements for OEF studies.
4.   DEFINING THE SCOPE OF THE ORGANISATION ENVIRONMENTAL FOOTPRINT STUDY
4.1   
General
Defining the scope of the OEF study involves describing in detail the system to be evaluated along with the associated analytical specifications.
Requirements for OEF studies
The scope definition for an OEF study shall be in line with the defined study goals and the requirements of the OEF Guide. It shall identify and clearly describe (see following sections for a more detailed description):
—
Definition of the Organisation (unit of analysis 
(
25
)
) and the Product Portfolio (suite and amount of goods/services provided over the reporting interval);
—
System boundaries (Organisational and OEF boundaries);
—
Environmental Footprint impact categories;
—
Assumptions and Limitations.
4.2   
Defining the Organisation (Unit of Analysis)
The Organisation is the reference unit for the analysis, and (along with the Product Portfolio) the basis for defining the Organisational boundaries. It is parallel to the concept of “functional unit” in a traditional Life Cycle Assessment (LCA) 
(
26
)
. In the most general sense, the overarching function of the Organisation, for the purpose of calculating the OEF, is the provision of goods and services over a specified reporting interval. The OEF study is intended to provide a measure of the potential environmental pressures related to the provision of products by the Organisation. Defining the Organisation with reference to the Product Portfolio therefore facilitates direct representation of the Organisation’s physical exchanges with the environment.
Requirements for OEF studies
The Organisation (or clearly defined subset thereof subject to the OEF study) shall be defined according to the following:
—
The name of the Organisation;
—
The kinds of goods/services the Organisation produces (i.e. the sector);
—
Locations of operation (i.e. countries);
—
The NACE code(s).
Example:
Aspect
Detail
Organisation:
Y Company Ltd.
Goods/Services Sector:
garment manufacturer
Location(s):
Paris, Berlin, Milan
NACE code(s):
14
4.3   
Product Portfolio
The Product Portfolio refers to the amount and nature of goods and services provided by the Organisation over the reporting interval, which should be one year. It constitutes the basis for completing the Resource Use and Emissions Profile (inventory) for the Organisation, which equals the input and output 
(
27
)
 flows associated with the provision of the Organisation’s Product Portfolio as per the defined system boundaries for the study.
The OEF may be limited to a clearly defined subset of the Product Portfolio of the Organisation. This can, for example, be the case if the Product Portfolio of a retailer consists of products produced in-house (own brands) and products which are provided by the Organisation without any transformation. The Product Portfolio for the cradle-to-grave analysis could then be limited to the in-house products, while a cradle-to-gate or gate-to-gate analysis is made for the other products. Another typical example is an organisation that is operating in various sectors and decides to restrict its analysis to one sector.
Requirements for OEF studies
A Product Portfolio shall be defined for the Organisation that represents the amount and nature of goods and services (or clearly defined subset thereof) provided by the Organisation over the reporting interval in terms of “what” and “how much”. It shall be justified and reported if an OEF is limited to a subset of its Product Portfolio.
The reporting interval should be one year.
For modelling the use and EOL scenarios, information on “how well”, and “for how long”
                      
(
28
)
 with respect to product performance shall also be provided. The quantitative input and output data collected in support of the analysis (to be carried out in a later phase of the OEF study) shall be calculated in relation to the specified Product Portfolio.
Example: Product Portfolio:
Aspect
Detail
[WHAT]
T-shirts (average for size S, M, L) made from polyester, trousers (average for size S, M, L) made from polyester
[HOW MUCH]
40 000  T-shirts, 20 000  trousers
[HOW WELL]
Wear once per week and use washing machine at 30 degrees for cleaning once weekly, the energy use of the washing machine equals 0,72 MJ/kg clothing and the water use 10 litres/kg clothing for one wash cycle. One T-shirt weighs 0,16 kg and one pair of trousers weighs 0,53 kg. This results in an energy use of 0,4968 MJ/week and a water consumption of 6,9 litres/week.
[HOW LONG]
use stage of five years for both the T-shirts and the trousers
[YEAR]
2010
[REPORTING INTERVAL]
one year
Additional requirements for OEFSRs
The OEFSR shall further specify how the Product Portfolio is defined, in particular with respect to “how well” and “for how long”. It shall also define the reporting interval when this differs from one year, and justify the chosen interval.
4.4   
System Boundaries for Organisation Environmental Footprint Studies
Organisational activities are ultimately embedded in networks of social, financial and physical relationships. It is therefore necessary to establish boundaries in order to formally define which of these relationships will be considered in the OEF, and which will be excluded. A key insight that has emerged from life cycle-based approaches to environmental accountancy is that resource use and emissions linked to processes upstream (i.e. goods and services purchased by the Organisation) or downstream (i.e. linked to the distribution, storage, use, and EOL of the goods/services the Organisation provides) can be key determinants of the overall environmental profile of the Organisation. Effective and efficient environmental management therefore requires attention to these upstream and downstream processes, and consideration of the extent to which they are or can be influenced by decision making at the organisational level.
Given the obviously important role that the choice of system boundaries will contribute to deciding the magnitude of the calculated OEF, these shall be established in a principled and consistent manner. The definition of the boundaries also directly determines the utility of the analytical outcomes for specific applications. For example, to generate results most suitable to informing environmental management of direct site-level impacts, Organisational boundaries related to the site are appropriate. To inform management of broader supply-chain impacts, system boundaries that encompass upstream and/or downstream processes are required. An OEF exercise that shows that the majority of environmental impacts occur upstream along the supply chain in association with specific processes provides the necessary basis for making improvements along the supply chain. An analysis that suggests that downstream impacts are most important may point towards opportunities for redesigning products or changing the composition of the Product Portfolio.
Requirements for OEF studies
The system boundaries shall include both Organisational boundaries (in relation to the defined Organisation) and OEF boundaries (that specify which aspects of the supply chain are included in the analysis).
4.4.1   
Organisational Boundaries
In the interests of maximising the physical representativeness of the OEF model, it is most appropriate to define Organisational boundaries based on the Product Portfolio 
(
29
)
 as opposed to giving an economic definition. For this reason, Organisational boundaries of OEF studies are defined so as to encompass all facilities and associated processes that are fully or partially owned and/or operated by the Organisation and that directly contribute to the provision of the Product Portfolio 
(
30
)
. This corresponds to the “control” approach in that, in theory, the Organisation should be able to leverage direct access to specific data 
(
31
)
 for activities in which they have an operational or financial stake and should also be able to influence environmental management decisions for the facilities of concern based on the results of the OEF study. The activities and impacts linked to processes within the defined Organisational boundaries are considered “direct” activities and impacts.
For example, in the case of retailers, products produced by other organisations are not included in the Organisational boundaries of the retailer. The retailers’ boundaries are then limited to their capital goods and all processes/activities related to the retailing service. However, products produced or transformed by the retailer shall be included in the Organisational boundaries.
As some jointly owned/operated facilities may contribute to the provision both of the defined Product Portfolio of the organisation as well as of the Product Portfolio(s) of other organisations, it may be necessary to allocate inputs and outputs accordingly (see section 5.11).
Requirements for OEF studies
Organisational boundaries for calculating the OEF shall encompass all of the facilities/activities that the Organisation owns and/or operates (whether partially or in full) that contribute to providing the Product Portfolio during the reporting interval.
All activities and processes which occur within the Organisational boundaries but which are not necessary for the functioning of the Organisation shall be included in the analysis but reported separately. Examples of such processes/activities are gardening activities, food served by the company in the canteen, etc.
In the case of retailers, products produced or transformed by the retailer shall be included in the Organisational boundaries.
Example:
Facility
Status
Directly contributes to Product Portfolio?
Included in System Boundary
Textile plant
Operated/not owned
Yes
Yes
Textile plant
Part owned/operated
Yes
Yes
Factory (sewing)
Owned/operated
Yes
Yes
Bottle factory
Minority share
No
No
Additional requirements for OEFSRs
The OEFSR shall specify the characteristic processes, activities and facilities of the sector of concern to be included in the Organisational boundaries.
The OEFSR shall specify the characteristic processes and activities which occur within the Organisational boundaries but which are not necessary for the functioning of the Organisation. These shall be included in the analysis and reported separately.
4.4.2   
Organisation Environmental Footprint Boundaries
Depending on the intended application, OEF studies may require system boundaries that are broader than the Organisational boundaries. Towards this end, OEF boundaries shall be defined in terms of indirect activities and associated impacts. Indirect activities and impacts are those that occur upstream or downstream along the supply chains linked to organisational activities, but that fall outside of the defined Organisational boundaries.
Figure 2 indicates the mandatory and optional processes/activities to be included in the OEF. For some organisations, downstream (indirect) activities may be excluded based on explicit justification. For example, organisations producing intermediate products 
(
32
)
 or products with an indeterminable fate for which the use stage is unknown (e.g. timber, sugar), the use stage may be excluded from the analysis. If retailers provide products produced by other organisations, the production processes shall be included as upstream processes.
Figure 2
Organisational and OEF boundaries. Note: Any exclusion (e.g. downstream activities) shall be explicitly justified within the context of the study and the intended application
Upstream
Organisation
Downstream
Shall
Should
Organisational Boundary (Direct)
OEF Boundary (Indirect)
Employee transport can occur either within the Organisational boundary (e.g. when employees commute using cars owned or operated by the employer, or use public transport paid for by the employer) or be an indirect process (e.g. when employees commute by private cars or public transport paid for by the employee). To ensure comparability between OEF studies, employee transport shall be included in the analysis, even if these are indirect activities.
As products within one sector may have a different life span (as specified in the description of the Product Portfolio under the term “how long” (see section 4.3)), the time span to be considered for the assessment of the downstream processes/activities needs to be defined to ensure comparability and consistency among OEF studies. If the life span of the product is shorter than the defined time span to be considered, necessary replacements shall be taken into account. These replacements are necessary to fulfil the defined time span and thus do not relate to reuse.
Requirements for OEF studies
The OEF boundaries shall be defined following general supply-chain logic. This shall include, at a minimum, site-level (direct) and upstream (indirect) activities associated with the Organisation’s Product Portfolio. The OEF boundaries shall by default include all supply-chain stages from raw material 
(
33
)
 acquisition through processing, production, distribution, storage, use and EOL treatment of the Product Portfolio (i.e. cradle-to-grave). All processes within the defined OEF boundaries shall be considered. Explicit justification shall be provided if downstream (indirect) activities are excluded (e.g. use stage of intermediate products or products with an undeterminable fate).
Employee transport shall be included in the analysis, even if these are indirect activities.
If retailers provide products produced by other organisations, the production processes shall be included as upstream processes.
Replacements which are necessary to fulfil the defined time span (see OEFSRs in section 4.3) shall be taken into account. The number of replacements equals “time span/life span -1”. As this assumes an average situation, the number of replacements does not need to be an integer. The future production processes for these replacements shall be assumed to be identical to the processes of the reporting year. If a fixed time span is not relevant for a certain sector (see OEFSRs in section 4.3), the use stage shall cover the life span of the products in the Product Portfolio of the Organisation (without replacements).
Tip: The degree of robustness with which the full supply chain of the OEF can be assessed for an Organisation will depend strongly on the nature and variety of products the Organisation provides.
If the Organisation provides intermediate products and it is not feasible to establish robust end-use scenarios, modelling only direct and indirect upstream impacts may be preferred. The Organisation might also consider modelling the use and EOL stages for only a small, representative subset of products.
In all cases, system boundaries should be established and justified in relation to the defined goals and intended applications of the study.
Additional requirements for OEFSRs
The OEFSR shall specify the OEF boundary, including specification of the supply-chain stages to be included; and the direct (gate-to-gate) and indirect (upstream and downstream) processes/activities to be included in the OEF study. Any deviation from the default cradle-to-grave approach shall be explicitly specified and justified, e.g. exclusion of the unknown use stage of intermediate products. The OEFSR shall also include justification for exclusions of processes/activities.
The OEFSR shall specify the time span and scenarios to be considered for the downstream activities. If a fixed time span is not appropriate or relevant for a certain sector (e.g. some consumable products), the OEFSR shall specify and justify why this is the case.
4.4.3   
System Boundary Diagram
A system boundary diagram is a schematic representation of the analysed system. It details which parts of the Organisation supply chain are included or excluded from the analysis. A system boundary diagram may be a useful tool in defining the system boundary and organising subsequent data collection activities and therefore it should be included in the scope definition.
Tip: It is not mandatory to prepare a system boundary diagram, but it is highly recommended. The system boundary diagram will help the Organisation to define and structure the analysis.
Requirements for OEF studies
A system boundary diagram should be included in the scope definition.
4.4.4   
How to Deal with Offsets in an OEF
The term “offset” is frequently used with reference to third-party greenhouse gas (GHG) mitigation activities. Offsets are GHG reductions obtained somewhere other than the source of the emission, used to compensate for (i.e. offset) emissions, for example to meet a voluntary or mandatory GHG target or cap. Offsets are calculated relative to a baseline that represents a hypothetical scenario for what emissions would have been in the absence of the mitigation project that generates the offsets. Examples are carbon offset by the Clean Development Mechanism, carbon credits, and other offsets external to the system.
Requirements for OEF studies
Offsets shall not be included in an OEF study, but may be reported separately as “Additional Environmental Information.”
4.5   
Selecting Environmental Footprint Impact Categories and Assessment Methods
Environmental footprint (EF) impact categories 
(
34
)
 refer to specific categories of environmental impacts 
(
35
)
 considered in an OEF study. These generally relate to resource use (e.g. fossil fuels and mineral ores) or emissions of environmentally damaging substances (e.g. GHGs or toxic chemicals), which may affect human health. Impact assessment models are used for quantifying the causal relationships between the material/energy inputs and emissions associated with Organisational activities (as inventoried in the Resource Use and Emissions Profile) and each EF impact category considered (see Figure 1). Each EF impact category refers to a stand-alone EF impact assessment model and EF impact category indicator 
(
36
)
.
The EF impact assessment models used in the OEF are mid-point 
(
37
)
 models because these are considered scientifically best established 
(
38
)
. Some impacts might seem to be left out of the EF impact assessment, but these are covered by mid-point indicators. For example, impacts on biodiversity (an end-point related to ecosystems) are not explicitly calculated for OEF studies, but are represented by several other mid-point indicators that affect biodiversity, predominantly ecotoxicity, eutrophication, acidification, land use, climate change and ozone depletion.
The purpose of the environmental footprint (EF) impact assessment 
(
39
)
 is to group and aggregate the inventoried Resource Use and Emissions Profile data according to the respective contributions to each EF impact category. This subsequently provides the necessary basis for interpretation of the OEF results relative to the goals of the study (for example, identification of supply chain “hotspots” and options for improvement). The selection of EF impact categories shall therefore be comprehensive as they cover all relevant environmental issues related to the activities of the Organisation.
This OEF Guide provides a default list of EF impact categories and related assessment models and indicators to be used in OEF studies (Table 2) 
(
40
)
. Further instructions on how to calculate these impacts are described in chapter 6. Chapter 6 also provides the data that are necessary to carry out the assessment.
Table 2
Default EF impact categories with their respective EF impact category indicators and EF impact assessment models for OEF studies
EF Impact Category
EF Impact Assessment Model
EF Impact Category Indicator
Source
Climate Change
Bern model - Global Warming Potentials (GWP) over a 100 year time horizon
Tonne CO
2
 equivalent
Intergovernmental Panel on Climate Change, 2007
Ozone Depletion
EDIP model based on ODPs of the WMO over an infinite time horizon
kg CFC-11 equivalent
 (
*1
)
WMO, 1999
Ecotoxicity – fresh water
 (
41
)
USEtox model
CTUe (Comparative Toxic Unit for ecosystems)
 (
42
)
Rosenbaum et al., 2008
Human Toxicity - cancer effects
USEtox model
CTUh (Comparative Toxic Unit for humans)
 (
43
)
Rosenbaum et al., 2008
Human Toxicity – non-cancer effects
USEtox model
CTUh (Comparative Toxic Unit for humans)
 (
43
)
Rosenbaum et al., 2008
Particulate Matter/Respiratory Inorganics
RiskPoll model
kg PM
2,5
 equivalent
 (
*2
)
Humbert, 2009
Ionising Radiation – human health effects
Human Health effect model
kg U
235
 equivalent (to air)
Dreicer et al., 1995
Photochemical Ozone Formation
LOTOS-EUROS model
kg NMVOC equivalent
 (
*3
)
Van Zelm et al., 2008 as applied in ReCiPe
Acidification
Accumulated Exceedance model
mol H+ equivalent
Seppälä et al., 2006; Posch et al, 2008
Eutrophication – terrestrial
Accumulated Exceedance model
mol N equivalent
Seppälä et al., 2006; Posch et al, 2008
Eutrophication – aquatic
EUTREND model
fresh water: kg P equivalent
marine: kg N equivalent
Struijs et al., 2009 as implemented in ReCiPe
Resource Depletion – water
Swiss Ecoscarcity model
m
3
 water use related to local scarcity of water
 (
44
)
Frischknecht et al., 2008
Resource Depletion – mineral, fossil
CML2002 model
kg Sb equivalent
 (
*4
)
van Oers et al., 2002
Land Use
Soil Organic Matter (SOM) model
kg C (deficit)
Milà i Canals et al., 2007
Depending on the nature of Organisation activities and the intended applications of the OEF study, users of this OEF Guide may opt for narrowing the suite of EF impact categories. Such justifications for exclusion(s) shall be supported by appropriate documents. Examples of sources of supporting documents are (non-exhaustive list):
—
International consensus process;
—
Independent external review (according to the requirements in chapter 9);
—
Multi-stakeholder process;
—
LCA studies which have been peer reviewed;
—
Screening step (see section 5.2).
Example: Justification for exclusion of EF impact categories
EF Impact Categories Excluded
Justification
Particulate Matter/Respiratory Inorganics
Expert reviewer confirms that there are no significant impacts of Particulate Matter/Respiratory Inorganics based on the evidence provided.
Ionising Radiation
Previous sectorial studies (references) indicate no significant ionising radiation
Requirements for OEF studies
For an OEF study, all of the specified default EF impact categories and associated specified EF impact assessment models and indicators (see Table 2) shall be applied. Any exclusion shall be explicitly documented, justified and reported in the OEF report and supported by appropriate documents. The influence of any exclusion on the final results, especially related to limitations in terms of comparability to other OEF studies, shall be reported and discussed in the interpretation phase. Such exclusions are subject to review.
Additional requirements for OEFSRs
The OEFSR shall specify and justify any exclusion of the default EF impact categories, especially related to aspects of comparability.
4.6   
Selecting Additional Environmental Information to be Included in the OEF
Relevant potential environmental impacts of an organisation might go beyond the widely accepted life cycle-based EF impact assessment models. It is important to consider these environmental impacts whenever feasible. For example, biodiversity impacts due to land use changes may occur in association with a specific site or activity. This may require the application of additional EF impact categories beyond the default list provided in this OEF Guide, or even additional qualitative descriptions. Such additional methods are complementary to the default suite of EF impact categories. For example, a variety of developing initiatives and schemes (such as the Global Reporting Initiative 
(
45
)
) provide models for organisations to report qualitatively on their local biodiversity impacts.
Organisations which are located close to the sea might make emissions directly to marine water instead of to fresh water. As the default set of EF impact categories only include ecotoxicity due to emissions to fresh water, it is important to consider such emissions direct to marine water too as Additional Environmental Information. This shall be done at inventory level because no impact assessment model is currently available for such emissions.
In addition to the communication of absolute values for each EF impact category considered, intensity-based metrics may also be necessary. This is, for example, the case for the management of improved environmental performance as well as for making comparisons or comparative assertions. Examples of intensity-based metrics are impacts per unit of product, per employee, per gross sales and per value-added.
Requirements for OEF studies
If the default set of EF impact categories or the default EF impact assessment models do not properly cover the potential environmental impacts of the Organisation, all related relevant (qualitative/quantitative) environmental aspects shall be additionally included under Additional Environmental Information. Additional Environmental Information shall be reported separately from the default EF impact assessment results. These shall however not substitute the mandatory assessment models of the default EF impact categories. The supporting models of these additional categories with the corresponding indicators shall be clearly referenced and documented.
Additional Environmental Information shall be:
—
Based on information that is substantiated and has been reviewed or verified (in accordance with the requirements of ISO 14020 and Clause 5 of ISO 14021:1999);
—
Specific, accurate and not misleading;
—
Relevant to the particular sector;
—
Submitted to the review process;
—
Clearly documented.
Emissions directly to marine water shall be included in the Additional Environmental Information (at inventory level).
If Additional Environmental Information is used to support the interpretation phase of an OEF study, then all data needed to produce such information shall meet the same or equivalent quality requirements established for the data used to calculate the OEF results (see section 5.6 
(
46
)
).
Additional Environmental Information shall only be related to environmental issues. Information and instructions, e.g. organisation safety sheets that are unrelated to the environmental footprint of the Organisation, shall not be part of an OEF. Similarly, information related to legal requirements shall not be included.
Additional requirements for OEFSRs
The OEFSR shall specify:
Any Additional Environmental Information that shall be included in the OEF study or that is recommended to be presented as being relevant to the sector of concern. Such additional information shall be reported separately from the default EF impact assessment results (see Table 2). All models and assumptions of this Additional Environmental Information shall be supported by adequate documentation, clearly documented and submitted to the review process. Such Additional Environmental Information may include (non-exhaustive list):
—
Other relevant environmental impact categories for the sector;
—
Other relevant approaches for conducting characterisation of the flows from the Resource Use and Emissions Profile, when characterisation factors (CFs) in the default method are not available for certain flows (e.g. groups of chemicals);
—
Environmental indicators or product responsibility indicators (e.g. EMAS core indicators or the Global Reporting Initiative (GRI));
—
Life cycle energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
Direct energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
For gate-to-gate stages, number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk;
—
Description of significant impacts of activities and products on biodiversity in protected areas and areas of high biodiversity value outside protected areas;
—
Total weight of waste by type and disposal method;
—
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of Annexes I, II, III, and VIII of the Basel Convention, and percentage of transported waste shipped internationally;
—
Information from environmental impact assessments (EIA) and chemical risk assessments.
—
Justifications for inclusions/exclusions.
The OEFSRs shall furthermore define the appropriate unit for intensity-based metrics required for specific communication purposes.
4.7   
Assumptions/Limitations
In OEF studies, several limitations to carrying out the analysis may occur and therefore assumptions need to be made. For example, generic data 
(
47
)
 that do not completely represent the reality of the Organisation may be adapted for better representation.
Requirements for OEF studies
All limitations and assumptions shall be transparently reported.
Additional requirements for OEFSRs
The OEFSR shall report sector-specific limitations and define the assumptions necessary to overcome such limitations.
5.   COMPILING AND RECORDING THE RESOURCE USE AND EMISSIONS PROFILE (INVENTORY PHASE)
5.1   
General
An inventory (profile) of all material/energy resource inputs/outputs and emissions into air, water and soil shall be compiled as a basis for modelling the OEF. This is called the Resource Use and Emissions Profile, and is compiled in terms of the total of goods/services represented by the defined Product Portfolio of the Organisation. At the organisational level, this includes all inputs and outputs for owned and/or managed processes that contribute to the provision of the Product Portfolio within the Organisational boundary. At the analytical level, if upstream and downstream processes/flows are included in the OEF boundaries, this includes all processes/flows linked to all life-cycle stages of the Product Portfolio.
Ideally, the Organisation’s activities should be described using facility- or product-specific data (i.e. modelling the exact life cycle depicting the supply chain, use, and EOL stages as appropriate). In practice, and as a general rule, for processes within the defined Organisational boundary, directly collected, facility-specific inventory data shall be used unless generic data are more representative or appropriate. For processes outside of the Organisational boundary, for which direct data access are not possible, generic data will typically be used. However, it is good practice to attempt to access directly collected data from suppliers when possible, in particular for environmentally significant processes. The use and collection requirements of specific and generic data are described in more detail in sections 5.7 and 5.8 respectively.
Generic data are data sourced from third-party life cycle inventory databases, government or industry association reports, statistical databases, peer-reviewed literature, or other sources. It is used when specific data are not available or relevant. All such data shall satisfy the quality requirements specified in this OEF Guide.
The Resource Use and Emissions Profile shall adopt the following classifications of the flows included:
—
Elementary flows
, which are (ISO 14040:2006, 3.12) “
                        
material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.
” Elementary flows are e.g. resources taken from the nature or emissions into air, water, soil that are directly linked to the characterization factors of the EF impact categories;
—
Non-elementary (or complex) flows
, which are all the remaining inputs (e.g. electricity, materials, transport processes) and outputs (e.g. waste, by-products) in a system that need further modelling efforts to be transformed into elementary flows.
All non-elementary flows in the Resource Use and Emissions Profile shall be transformed into elementary flows. For example, waste flows shall not only be reported as kg of household waste or hazardous waste, but shall also include emissions into water, air and soil due to the treatment of the solid waste. This is necessary for the comparability of OEF studies. The compilation of the Resource Use and Emissions Profile is therefore completed when all flows are elementary flows.
Tip: Documenting the data collection process is useful for improving the data quality over time, preparing for critical review 
(
48
)
, and revising future Organisation inventories to reflect changes in Organisational activities. To ensure that all of the relevant information is documented, it may be helpful to establish a data management plan early in the inventory process (see Annex II).
The Resource Use and Emissions Profile in an OEF study may be compiled following a 2-step procedure: screening step and completing step. This is illustrated in Figure 3. The first step is not mandatory but is highly recommended.
Figure 3
Two-step procedure to compile the Resource Use and Emissions Profile (the screening step is highly recommended, but not mandatory)
Resource Use and Emissions Profile
Two steps for carrying out the Resource Use and Emissions Profile
1.
Screening step
Use readily available specific or generic data to populate the Resource Use and Emissions Profile
Apply the Environmental Footprint impact assessment methods
2.
Completing the Resource Use and Emissions Profile
Ensure that the data collected meet the data quality requirements and, where necessary, collect better data
Transform any remaining non - elementary flows into elementary flows
Requirements for OEF studies
All resource uses and emissions associated with the life cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile. The flows shall be grouped into “elementary flows” and “non-elementary (i.e. complex) flows”. All non-elementary flows in the Resource Use and Emissions Profile shall then be transformed into elementary flows.
5.2   
Screening Step
An initial “screening-level” Resource Use and Emissions Profile and OEF Impact Assessment is highly recommended. This screening step helps to focus data-collection activities and data-quality priorities for completing the Resource Use and Emissions Profile.
Requirements for OEF studies
An initial “screening-level” Resource Use and Emissions Profile should be undertaken and is highly recommended. If a screening step is conducted, readily available specific and/or generic data shall be used fulfilling the data quality requirements as defined in section 5.6. Any exclusion of supply-chain stages shall be explicitly justified and submitted to the review process, and their influence on the final results shall be discussed.
For supply-chain stages for which a quantitative EF impact assessment is not intended (for example, the use stage of intermediate products in a cradle-to-gate OEF), the screening step shall refer to existing literature and other sources in order to develop qualitative descriptions of potentially environmentally significant processes. Such qualitative descriptions shall be included in the Additional Environmental Information.
In developing qualitative descriptions of potential environmental impacts, the following information sources should be considered:
—
OEF and OEFSR-based studies of similar organisations;
—
Product Environment Footprint and Product Environmental Footprint Category Rule-based studies for key products provided by the organisations;
—
Previous, detailed studies of similar organisations;
—
EMAS sectorial reference documents, where these exist for the sector;
—
Organisation environmental reporting rules from other initiatives/ schemes;
—
Environmental Impact of Products (EIPRO) and Environmental Improvement of Products (IMPRO) studies for products provided by the Organisation;
—
Environmental Key Performance Indicators for sectors, as reported by DEFRA (http://archive.defra.gov.uk/environment/business/reporting/pdf/envkpi‐guidelines.pdf);
—
Other peer-reviewed literature.
Additional requirements for OEFSRs
The OEFSR shall specify the processes to be included. The OEFSR shall also specify for which processes specific data are required, and for which the use of generic data is either permissible or required.
5.3   
Data Management Plan (Optional)
While not required in the context of the OEF, a data management plan may be a valuable tool for managing data and for tracking the compilation of the Resource Use and Emissions Profile.
The data management plan can include:
—
A description of data collection procedures for:
—
Processes/activities within the defined Organisational boundaries;
—
Processes/activities outside (upstream or downstream) the defined Organisational boundaries but within the OEF boundaries;
—
Data sources;
—
Calculation methodologies;
—
Data transmission, storage and backup procedures;
—
Quality control and review procedures for data collection, input and handling activities, data documentation and emissions calculations.
For additional guidance on possible approaches to formulating a data management plan, see Annex II.
5.4   
Resource Use and Emissions Profile Data
Requirements for OEF studies
The Resource Use and Emissions Profile shall be the documented input and output flows associated with all activities and processes of all life cycle stages within the defined OEF boundaries.
The following elements shall be considered for inclusion in the Resource Use and Emissions Profile 
(
49
)
:
—
Direct activities and impacts of sources owned and/or operated by the Organisation;
—
Indirectly attributable upstream activities;
—
Indirectly attributable downstream activities.
Linear depreciation shall be used for the capital equipment. The expected service life of the capital goods shall be taken into account (and not the time to evolve to an economic book value of 0).
Additional requirements for OEFSRs
The OEFSR shall further specify sources, quality and review requirements for the data used in an OEF study.
The OEFSR should provide one or more examples for compiling the Resource Use and Emissions Profile, including specifications with respect to:
—
Substance lists for activities/processes included;
—
Units;
—
Nomenclature for elementary flows.
These may apply to one or more supply-chain stages, processes or activities, for the purpose of ensuring standardised data collection and reporting. The OEFSR may specify more stringent data requirements for key upstream, gate-to-gate or downstream stages than those defined in this OEF Guide.
For modelling processes/activities within the defined Organisational boundary (i.e. gate-to-gate stage), the OEFSR shall also specify:
—
Processes/activities included;
—
Specifications for compiling data for key processes, including averaging data across facilities;
—
The expected service life of the capital goods;
—
Any site-specific data required for reporting as “Additional Environmental Information”;
—
Specific data-quality requirements, e.g. for measuring specific activity data.
If the OEFSR requires/allows deviations from the default cradle-to-grave system boundary (e.g. if the OEFSR prescribes using a cradle-to-gate boundary), the OEFSR shall specify how material/energy balances in the Resource Use and Emissions Profile shall be accounted for.
For the estimation of the service life of capital goods, the following sources should be used:
—
Relevant PEFCRs/OEFSRs;
—
Relevant PCRs;
—
Values used in European standards/ norms;
—
Values used in national standards/norms;
—
Statistical data;
—
Other literature sources regarding life span of capital goods.
5.4.1   
Direct Activities and Impacts
The direct impacts are impacts from sources that are owned and/or operated by the Organisation, i.e. from site-level activities, such as:
—
Capital equipment when built/produced by the Organisation (e.g. machinery used in production processes, buildings, office equipment, transport vehicles, transportation infrastructure). Linear depreciation shall be applied for capital equipment;
—
Generation of energy resulting from combustion of fuels in stationary sources (e.g. boilers, furnaces, turbines);
—
Physical or chemical processing (e.g. from manufacturing, processing, cleaning, etc.);
—
Transportation of materials, products and waste (resources and emissions from the combustion of fuels) in company-owned and/or operated vehicles, described in terms of mode of transport, vehicle type and distance;
—
Employees commuting (resources and emissions from the combustion of fuels) using vehicles owned and/or operated by the Organisation, described in terms of mode of transport, vehicle type and distance;
—
Business travel (resources and emissions from the combustion of fuels) in vehicles owned and/or operated by the Organisation, described in terms of mode of transport, vehicle type, and distance;
—
Client and visitor transportation (resources and emissions from the combustion of fuels) in vehicles owned and/or operated by the Organisation, described in terms of mode of transport, vehicle type and distance;
—
Transportation from suppliers (resources and emissions from the combustion of fuels) in vehicles owned and/or operated by the Organisation, described in terms of mode of transport, vehicle type, distance and load;
—
Disposal and treatment of waste (composition, volume) when processed in facilities owned and/or operated by the Organisation;
—
Emissions from intentional or unintentional releases 
(
50
)
 (e.g. Hydrofluorocarbon (HFC) emissions during the use of air-conditioning equipment);
—
Other site-specific activities.
5.4.2   
Indirectly Attributable Upstream Activities
The indirect impacts of upstream activities refer to the use of materials, energy and emissions associated with goods/services sourced from upstream of the Organisational boundary in support of producing the Product Portfolio. These are resources and emissions from activities such as:
—
Extraction of raw materials needed for the production of the Product Portfolio;
—
Extraction, production and transportation of purchased 
(
51
)
 capital equipment (e.g. machinery used in production processes buildings, office equipment, transport vehicles, transportation infrastructure). Linear depreciation shall be applied for capital equipment;
—
Extraction, production and transportation of purchased electricity, steam and heating/cooling energy;
—
Extraction, production and transportation of purchased materials, fuels and other products;
—
Generation of electricity consumed by upstream activities;
—
Disposal and treatment of waste generated by upstream activities;
—
Disposal and treatment of waste generated on site when processed in facilities not owned and/or operated by the Organisation;
—
Transportation of materials and products between suppliers and from suppliers in vehicles not owned and/or operated by the Organisation (mode of transport, vehicle type, distance);
—
Employees commuting using vehicles not owned or operated by the Organisation (mode of transport, vehicle type, distance);
—
Business travel (resources and emissions from the combustion of fuels) in vehicles not owned and/or operated by the Organisation (mode of transport, vehicle type, distance);
—
Client and visitor transportation (resources and emissions from the combustion of fuels) in vehicles not owned and/or operated by the Organisation (mode of transport, vehicle type, distance);
—
Any other upstream process/activity.
5.4.3   
Indirectly Attributable Downstream Activities
The indirect impacts of downstream activities refer to the use of materials, energy and emissions associated with goods/services occurring downstream of the Organisational boundary in relation to the Product Portfolio. These are resources and emissions from activities such as:
—
Transportation and distribution of goods/services provided to the client, where means of transport are not owned and/or operated by the Organisation;
—
Processing of goods/services provided;
—
Use of goods/services provided (see section 5.4.6 for more detailed specifications);
—
EOL treatment of goods/services provided (see section 5.4.7 for more detailed specifications);
—
Any other downstream process/activity.
5.4.4   
Additional Resource Use and Emissions Profile Requirements
Accounting for Electricity Use (Including Use of Renewable Energy)
The electricity use from the grid consumed upstream or within the defined Organisational boundary shall be modelled as precisely as possible giving preference to supplier-specific data. If (part of) the electricity is renewable it is important that no double counting occurs.
Requirements for OEF studies
For electricity from the grid consumed upstream or within the defined Organisational boundary, supplier-specific data shall be used if available. If supplier-specific data is not available, country-specific consumption-mix data shall be used of the country in which the life cycle stages occur. For electricity consumed during the use stage of products, the energy mix shall reflect ratios of sales between countries or regions. Where such data are not available, the average EU consumption mix, or otherwise most representative mix, shall be used.
For renewable electricity from the grid consumed upstream or within the defined Organisational boundary, it shall be guaranteed that the renewable electricity (and associated impacts) is not double counted. A statement of the supplier shall be included as an annex to the OEF report, guaranteeing that the electricity supplied is effectively generated using renewable sources and is not sold to any other organisation, for example, by providing a Guarantee of Origin for production of renewable electricity 
(
52
)
.
Accounting for Renewable Energy Generation
Some organisations may produce energy from renewable sources in excess of the amount consumed. If excess renewable energy produced within the defined Organisational boundary is provided to a third party (e.g. put into the electricity grid), it may only be credited to the Organisation if the credit has not already been taken into account in other schemes. Documentation (e.g. Guarantee of Origin for production of renewable electricity 
(
52
)
) is required to explain whether or not the credit is considered in the calculation.
Requirements for OEF studies
Credits associated with renewable energy generated by the Organisation shall be calculated with respect to the corrected (i.e. by subtracting the externally provided amount of renewable energy) average country-specific consumption-mix data of the country to which the electricity is provided. Where such data is not available, the corrected average EU consumption mix, or otherwise most representative mix shall be used. If no data are available on the calculation of corrected mixes, the uncorrected average mixes shall be used. It shall be transparently reported which energy mixes are assumed for the calculation of the benefits and whether or not these have been corrected.
Accounting for Temporary (Carbon) Storage and Delayed Emissions
Temporary carbon storage
 happens when a product “reduces the GHGs in the atmosphere” or creates “negative emissions”, by removing and storing carbon for a limited amount of time.
Delayed emissions
 are emissions that are released over time, e.g. through long use or final disposal phases, versus a single emission at time t.
To explain this with an example: if you have timber furniture with a life span of 120 years, you store carbon during the 120 years of the furniture and emissions due to its disposal or incineration at end of life are delayed with 120 years. CO
2
 is taken up for the production of the timber furniture, is stored for 120 years and is released when the furniture is disposed or incinerated at its end of life. The CO
2
 is stored for 120 years and the delayed CO
2
 emissions occur only after 120 years (at the end of the life span of the furniture) instead of now.
Requirements for OEF studies
Credits
 associated with temporary (carbon) storage or delayed emissions shall not be considered in the calculation of the default EF impact categories. However, these may be included as “Additional Environmental Information”. Moreover, these shall be reported as “Additional Environmental Information” if required by the OEFSRs.
Biogenic Carbon Removals and Emissions
Carbon is, for example, removed from the atmosphere due to the growth of trees (CF 
(
53
)
 of – 1 CO
2
 eq. for global warming), while it is released during the burning of wood (CF of + 1 CO
2
 eq. for global warming).
Requirements for OEF studies
Removals and emissions for biogenic carbon sources shall be identified separately in the Resource Use and Emissions Profile 
(
54
)
.
Direct Land Use Change (Impact on Climate Change):
 the impact of land use change on climate change results basically from a change in carbon stocks in land. Direct Land Use Change occurs as the results of a transformation from one land use type into another, which takes place in a unique land cover, possibly incurring changes in the carbon stock of that specific land, but not leading to a change in another system. For details, see Annex VI.
Indirect Land Use Change (Impact on Climate Change):
 the impact of land use change on climate change results basically from a change in carbon stocks in land. Indirect Land Use Change occurs when a certain change in land use induces changes outside the OEF boundaries, i.e. in other land use types. As there is no agreed methodology on indirect land use change in the context of the Environmental Footprint, indirect land use change shall not be included in the greenhouse gas calculations in the OEF.
Requirements for OEF studies
Greenhouse gas emissions from direct land use change shall be allocated to products for (i) 20 years after the land use change occurred or (ii) a single harvest period from the extraction of the evaluated product (even if longer than 20 years) 
(
55
)
 and the longest period shall be chosen. For details see Annex VI. Greenhouse gas emissions from indirect land use change shall not be considered unless OEFSRs explicitly require to do so. In that case, indirect land use change shall be reported separately as Additional Environmental Information, but it shall not be included in the calculation of the greenhouse gas impact category.
5.4.5   
Modelling Transport Scenarios
The modelling of transport across the life cycle of the products provided by the Organisation requires that scenarios be defined. The following parameters shall/should (case specific, see below) be taken into account:
1.
Transport mode:
 the mode of transport shall be taken into account, e.g. by land (truck, rail, pipe), by water (boat, ferry, barge), or air (airplane);
2.
Vehicle type and fuel consumption:
 the type of vehicle and the fuel consumption when fully loaded and empty shall be taken into account. An adjustment shall be applied to the consumption of a fully-loaded vehicle according to the load rate (example see below);
3.
Load rate
 
(
56
)
: environmental impacts are directly linked to the actual load rate, therefore the load rate shall be considered.
4.
Number of empty returns:
 the number of empty returns should be taken into account when applicable, i.e. the ratio of the distance travelled to collect the next load after unloading the product to the distance travelled to transport the product. The kilometres travelled by the empty vehicle should also be allocated to the considered product. Specific values shall be developed by country and by type of transported product.
5.
Transport distance:
 transport distances shall be documented applying average transport distances specific to the context being considered.
6.
Allocation
 
(
57
)
of impacts from transport:
 where multiple goods are transported, it may be necessary to allocate a share of the transportation impacts to the Organisation based on the load-limiting factor. The following requirements apply 
(
58
)
:
—
Goods transport: time or distance AND mass or volume (or in specific cases: pieces/pallets) of the transported good
(a)
If the maximum authorised weight is reached before the vehicle has reached its maximum physical load: at 100 % of its volume (high-density products), allocation shall be based on the mass of the transported products;
(b)
If the vehicle is loaded at 100 % of the volume but it does not reach the authorised maximum weight (low-density products), allocation shall be based on the volume of the transported products;
—
Personal transport: time or distance;
—
Staff business travel: time, distance or costs.
7.
Fuel production
: fuel production shall be taken into account. Default values for fuel production can be found e.g. in the European Reference Life Cycle Database (ELCD) 
(
59
)
;
8.
Infrastructure:
 transport infrastructure, in particular for road, rail and boat transport, should be taken into account.
9.
Resources and tools:
 the amount and type of additional resources and tools needed for logistic operations such as cranes and transporters should be taken into account.
Requirements for OEF studies
Transport parameters that shall be taken into account are: transport type, vehicle type and fuel consumption, load rate, number of empty returns when applicable and relevant, transport distance, allocation for goods transport based on load-limiting factor (i.e. mass for high-density products and volume for low-density products) and fuel production.
Transport parameters that should be taken into account are: transport infrastructure, additional resources and tools such as cranes and transporters, allocation for personal transport based on time or distance, allocation for business travel by staff based on time or distance or economic value.
The impacts due to transport shall be expressed in the default reference units, i.e. tkm for goods and person-km for passenger transport. Any deviation from these default reference units shall be reported and justified.
The environmental impact due to transport shall be calculated by multiplying the impact per reference unit for each of the vehicle types by a) for goods: the distance and load and b) for persons: the distance and number of persons based on the defined transport scenarios.
Additional requirements for OEFSRs
The OEFSRs shall specify transport, distribution and storage scenarios to be included in the OEF study, if any.
5.4.6   
Modelling Scenarios for the Use Stage
The use stage of the goods/services included in the Product Portfolio of the Organisation begins when the consumer or end user takes possession of the product and ends when the used product is discarded for transport to a recycling or waste-treatment facility. Use scenarios need to be defined. These should take into account published technical information, including:
—
Published international standards that specify guidance and requirements for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product ;
—
Published national guidelines that specify guidance for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product;
—
Published industry guidelines that specify guidance for the development of scenarios for the use stage and scenarios for (i.e. estimation of) the service life of the product;
—
Market surveys or other market data.
The use scenario also needs to reflect whether or not the use of analysed products might lead to changes in the systems in which they are used. For example, energy-using products might affect the energy needed for heating/cooling in a building, or the weight of a car battery might affect the fuel consumption of the car.
Note:
 The manufacturer’s recommended method to be applied in the use stage (e.g. cooking in an oven at a specified temperature for a specified time) might provide a basis for determining the use stage of a product. The actual usage pattern may, however, differ from those recommended and should be used if available.
Requirements for OEF studies
If downstream stages are to be included in the OEF, then use profiles (i.e. the related scenarios and assumed service life) shall be specified for representative goods/services for the sector. All relevant assumptions for the use stage shall be documented. Where no method for determining the use stage of products has been established in accordance with the techniques specified in this OEF Guide, the approach taken in determining the use stage of products shall be established by the Organisation carrying out the study. Documentation of methods and assumptions shall be provided. Relevant influences on other systems due to the use of the products shall be included.
Additional requirements for OEFSRs
The OEFSR shall specify:
—
The use scenario(s) to be included in the study, if any;
—
The time span to be considered for the use stage.
Published technical information should be taken into account for the definition of the use-stage scenarios. Definition of the use profile should also take into account use/consumption patterns, location, time (day/night, summer/winter, week/weekend), and assumed service life for the use stage of products. The actual usage pattern of the products should be used if available.
5.4.7   
Modelling End-of-Life Scenarios
 
(
60
)
The EOL stage of the products included in the Product Portfolio of the Organisation begins when the used products are discarded by the user and ends when the products are returned to nature as a waste or enter other products’ life cycles (i.e. as a recycled input). Examples of EOL processes that shall be included in the OEF study are:
—
Collection and transport of EOL products and packages;
—
Dismantling of components from EOL products;
—
Shredding and sorting;
—
Conversion into recycled material;
—
Avoided production due to recycling or reuse;
—
Composting or other organic waste treatment methods;
—
Littering;
—
Incineration and disposal of bottom ash;
—
Landfilling and landfill operation and maintenance;
—
Transport required to EOL treatment facilities.
As there is often no information on exactly what will happen at the EOL of a product, EOL scenarios are to be defined.
Requirements for OEF studies
Waste flows arising from processes included in the system boundaries shall be modelled to the level of elementary flows.
Additional requirements for OEFSRs
The OEFSR shall define the EOL scenario(s) to be included in the OEF study, if any. These scenarios shall be based on current (year of analysed time interval) practice, technology and data.
5.5   
Nomenclature for the Resource Use and Emissions Profile
Using considerably different nomenclature and other conventions make Resource Use and Emissions Profiles incompatible on different levels, thereby strongly limiting the combined use of Resource Use and Emissions Profiles datasets from different sources or an efficient, electronic exchange of data among practitioners. This also hampers a clear unambiguous understanding and review of OEF reports. It is therefore important to use the same nomenclature in all OEF studies.
Requirements for OEF studies
All resource use and emissions associated with the life cycle stages included in the defined system boundaries shall be documented using the International Reference Life Cycle Data System (ILCD) nomenclature and properties 
(
61
)
. (Annex IV details the ILCD nomenclature rules and properties).
If nomenclature and properties for a given flow are not available in the ILCD, the practitioner shall create an appropriate nomenclature and document the flow properties.
5.6   
Data Quality Requirements
Data quality indicators address how well the data fit the given process/activity in the Resource Use and Emissions Profile. This section describes the data quality requirements and how the data quality shall be assessed. Six quality criteria are adopted for OEF studies, of which five relate to the data and one to the method. These are summarised in Table 3. The representativeness (technological, geographical and time-related) characterises to what degree the processes and products selected are depicting the system analysed. Once the processes and products are chosen which represent the system analysed, and the Resource Use and Emissions Profile of these processes and products are inventoried, the completeness criterion evaluates to what degree the Resource Use and Emissions Profile of these processes and products covers all the emissions and resources of these processes and products.
Besides these criteria, three more aspects are included in the quality assessment, i.e. documentation (compliance with ILCD format), compliance with ILCD nomenclature, and review. The latter three are not included within the semi-quantitative assessment of the data quality as described in the subsequent paragraphs. These however shall be fulfilled.
Table 3
Data quality criteria, documentation, nomenclature and review
Data
—
Technological representativeness
 (
62
)
—
Geographical representativeness
 (
63
)
—
Time-related representativeness
 (
64
)
—
Completeness
—
Parameter uncertainty
 (
65
)
Method
—
Methodological Appropriateness and Consistency
 (
66
)
 (The requirements as defined in Table 6 shall apply until end of 2015. From 2016 onwards, full compliance with the OEF methodology will be required.)
Documentation
—
Compliant with ILCD format
Nomenclature
—
Compliant with ILCD nomenclature document (e.g. use of ILCD reference elementary flows for IT-compatible inventories)
Review
—
Review by a “qualified reviewer” (see chapter 9)
—
Separate review report
Table 4
Overview of requirements for data quality and the assessment of data quality
Minimum data quality required
Type of required data quality assessment
Data covering at least 70 % of contributions to each EF impact category
Overall “Good” data quality (DQR ≤ 3,0)
Semi-quantitative based on 
Table 6.
Data accounting for the subsequent 20 % (i.e. from 70 % to 90 %) of contributions to each EF impact category
Overall “Fair” data quality
Qualitative expert judgement (
Table 6
 can be used to support the expert judgement). No quantification required.
Data used for approximation and filling identified gaps (beyond 90 % contribution to each EF impact category
Best available information
Qualitative expert judgement (
Table 6
 can be used to support the expert judgement).
Semi-quantitative assessment of data quality
The following tables (Table 5 and Table 6) and equation (Formula 1) describe the criteria to be used for a semi-quantitative assessment of data quality.
Table 5
Criteria for the semi-quantitative assessment of the data quality of the Life Cycle Inventory data used in the OEF study, based on EC–JRC–IE 2010d
Quality level
Quality rating (DQR)
Definition
Completeness
Methodological appropriateness and consistency
Time-related representativeness
Technological representativeness
Geographical representativeness
Parameter uncertainty
To be judged with respect to the coverage of each environmental impact category and in comparison to a hypothetical ideal data quality.
The applied Life Cycle Inventory (LCI) methods
 (
67
)
 and methodological choices (e.g. allocation, substitution, etc.) are in line with the goal and scope, especially with the intended applications as support to decisions. The methods have been consistently applied across all data
 (
68
)
.
Degree to which the dataset reflects the specific conditions of the system being considered regarding the time/age of the data and including background
 (
69
)
 process datasets, if any.
Comment: i.e. of the given year (and - if applicable – of annual or daily differences).
Degree to which the dataset reflects the true population of interest regarding technology, including for included background process datasets, if any.
Comment: i.e. of the technological characteristics including operating conditions.
Degree to which the dataset reflects the true population of interest regarding geography, including for included background process datasets, if any.
Comment: i.e. of the given location/site, region, country, market, continent, etc.
Qualitative expert judgement or relative standard deviation as a % if a Monte Carlo simulation is used.
Comment: The uncertainty assessment is only related to the Resource Use and Emissions Profile data, it does not cover the EF impact assessment.
Very good
1
Meets the criterion to a very high degree, without need for improvement.
Very good completeness
(≥ 90 %)
Full compliance with all requirements of the OEF Guide
Case-specific
 (
70
)
Case-specific
Case-specific
Very low uncertainty
(≤ 10 %)
Good
2
Meets the criterion to a high degree, with little significant need for improvement.
Good completeness
(80 % to 90 %)
Attributional
 (
71
)
 Process based approach AND:
Following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
Case-specific
Case-specific
Case-specific
Low uncertainty
(10 % to 20 %)
Fair
3
Meets the criterion to an acceptable degree, but merits improvement.
Fair completeness
(70 % to 80 %)
Attributional Process based approach AND:
Two of the following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
Case-specific
Case-specific
Case-specific
Fair uncertainty
(20 % to 30 %)
Poor
4
Does not meet the criterion to a sufficient degree, but rather requires improvement.
Poor completeness
(50 % to 70 %)
Attributional Process based approach AND:
One of the following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
Case-specific
Case-specific
Case-specific
High uncertainty
(30 % to 50 %)
Very poor
5
Does not meet the criterion. Substantial improvement is necessary OR:
This criterion was not judged/reviewed or its quality could not be verified/is unknown.
Very poor or unknown completeness
(< 50 %)
Attributional Process based approach BUT:
None of the following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
Very high uncertainty
(> 50 %)
The overall data quality shall be calculated by summing up the achieved quality rating (DQR) – as determined according to table 6 - for each of the quality criteria, divided by the total number of criteria (i.e. 6). Formula 1 provides the calculation provision (European Commission – JRC – IES 2010d, page 109). The Data Quality Rating (DQR) result is used to identify the corresponding quality level in 
Table 6
.
Formula 1
—   
DQR
:
Data Quality Rating of the dataset;
—   
TeR
:
Technological Representativeness;
—   
GR
:
Geographical Representativeness;
—   
TiR
:
Time-related Representativeness;
—   
C
:
Completeness;
—   
P
:
Parameter uncertainty;
—   
M
: 
Methodological Appropriateness and Consistency
.
Table 6
Overall data quality level according to the achieved data quality rating
Overall data quality rating (DQR)
Overall data quality level
≤ 1,6
“Excellent quality”
> 1,6 to ≤ 2,0
"Very good quality"
> 2,0 to ≤ 3,0
 (
72
)
“Good quality”
> 3 to ≤ 4,0
"Fair quality"
> 4
“Poor quality”
Table 7
Example of semi-quantitative assessment of data quality required for key Life Cycle Inventory datasets
Process: dyeing process.
Quality level
Quality rating
Definition
Completeness
Methodological appropriateness and consistency
Time-related representativeness
Technological representativeness
Geographical representativeness
Parameter uncertainty
Very good
1
Meets the criterion to a very high degree, without need for improvement.
Very good completeness
(≥ 90 %)
Full compliance with all requirements of the OEF Guide
2009-2012
Discontinuous with airflow dyeing machines
Central Europe mix
Very low uncertainty
(≤ 10 %)
Good
2
Meets the criterion to a high degree, with little significant need for improvement.
Good completeness
(80 % to 90 %)
Attributional Process based approach AND:
Following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
2006-2008
e.g. "Consumption mix in EU: 30 % Semi-continuous, 50 % exhaust dyeing and 20 % Continuous dyeing"
EU 27 mix; UK, DE; IT; FR
Low uncertainty
(10 % to 20 %)
Fair
3
Meets the criterion to an acceptable degree, but merits improvement.
Fair completeness
(70 % to 80 %)
Attributional Process based approach AND:
The following two method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling.
However, the following one method requirement of the OEF Guide is not met:
—
System boundary
1999-2005
e.g. "Production mix in EU: 35 % Semi-continuous, 40 % exhaust dyeing and 25 % Continuous dyeing"
Scandinavian Europe; other EU-27 countries
Fair uncertainty (20 % to 30 %]
Poor
4
Does not meet the criterion to a sufficient degree, but rather requires improvement.
Poor completeness
(50 % to 70 %)
Attributional Process based approach AND:
The following one method requirement of the OEF Guide met:
—
Dealing with multi-functionality
However, the following two method requirements of the OEF Guide are not met:
—
EOL modelling;
—
System boundary.
1990-1999
e.g. "Exhaust dyeing"
Middle east; US; JP
High uncertainty
(30 % to 50 %)
Very poor
5
Does not meet the criterion. Substantial improvement is necessary OR:
This criterion was not judged/reviewed or its quality could not be verified/is unknown.
Very poor or unknown completeness
(< 50 %)
Attributional Process based approach BUT:
None of the following three method requirements of the OEF Guide met:
—
Dealing with multi-functionality;
—
EOL modelling;
—
System boundary.
< 1990; Unknown
Continuous dyeing; other; unknown
Other; Unknown
Very high uncertainty
(> 50 %)
Requirements for OEF studies
Data quality requirements shall be met by an OEF study intended for external communication. For OEF studies (claiming to be in line with this OEF Guide) intended for in-house applications, the specified data quality requirements should be met (i.e., are recommended), but are not mandatory. Any deviations from the requirements shall be documented. Data quality requirements apply to both specific data and generic data.
The following 6 criteria shall be adopted for semi-quantitative assessment of data quality in OEF studies: technological representativeness, geographical representativeness, time-related representativeness, completeness, parameter uncertainty and methodological appropriateness.
In the optional screening step (if conducted) a minimum “fair” quality data rating is required for data contributing to at least 90 % of the impact estimated for each EF impact category, as assessed via qualitative expert judgement.
In the final Resource Use and Emissions Profile, for the processes and/or activities accounting for at least 70 % of contributions to each EF impact category, both specific and generic data shall achieve at least an overall “good quality” level 
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. A semi-quantitative assessment of data quality shall be performed and reported for these processes. At least 2/3 of the remaining 30 % (i.e. 70 % to 90 %) shall be modelled with at least “fair quality” data, as assessed via qualitative expert judgement. Remaining data (used for approximation and filling identified gaps (beyond 90 % contribution to environmental impacts)) shall be based on best available information. This is summarised in Table 4.
The data quality requirements for technological, geographical and time related representativeness shall be subject to review as part of the OEF study. The data quality requirements related to completeness, methodological appropriateness & consistency, and parameter uncertainty shall be met by sourcing generic data exclusively from data sources complying with the requirements of this OEF Guide.
With respect to the data quality criterion “methodological appropriateness and consistency”, the requirements as defined in Table 6 shall apply until end 2015. From 2016 onwards, full compliance with the OEF methodology will be required.
With respect to the level at which assessment of data quality shall be conducted:
—
For generic data: data quality shall be conducted at the level of the input flows, e.g. purchased paper used in a printing office;
—
For specific data: data quality shall be conducted at the level of an individual process or aggregated processes, or at the level of individual input flows.
Additional requirements for OEFSRs
The OEFSR shall provide further guidance on data quality assessment scoring with respect to time-related, geographical and technological representativeness. The OEFSR shall for example specify which data quality score related to time representativeness should be assigned to a dataset representing a given year.
The OEFSR may specify additional criteria for the assessment of data quality (compared to the default criteria).
The OEFSR may specify more stringent data quality requirements regarding e.g.:
—
Foreground processes 
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—
Background processes (both upstream and downstream stages);
—
Key supply chain processes/activities for the sector;
—
Key EF impact categories for the sector.
Example for determining the data quality rating
Component
Achieved quality level
Corresponding quality rating
Technological representativeness (TeR)
good
2
Geographical representativeness (GR)
good
2
Time-related representativeness (TiR)
fair
3
Completeness (C)
good
2
Parameter uncertainty (P)
good
2
Methodological appropriateness and consistency (M)
good
2
DQR = 2,2 corresponds to an overall “good quality”.
5.7   
Specific Data Collection
Specific data are data directly measured or collected representative of activities at a specific facility or set of facilities. The data should include all known inputs and outputs for the processes. Inputs are (for example) use of energy, water, materials, etc. Outputs are the products, co-products, emissions and waste. Emissions can be divided into three categories: emissions to air, to water and to soil. Specific data can be collected, measured or calculated using activity data and related emission factors. It should be noted that emission factors may be derived from generic data subject to the data quality requirements.
Data Collection - Measurements and Tailored Questionnaires
The most representative sources of data for specific processes are measurements directly performed on the process, or obtained from facility operators via interviews or questionnaires. The data may need scaling, aggregation or other forms of mathematical treatment to bring them in relation to the Product Portfolio.
Typical specific data sources include:
—
Process or plant level consumption data;
—
Bills and stock/inventory-changes of consumables;
—
Emission declared/reported to authorities for legal purposes such as permits or fulfilling reporting requirements like according to the European Pollutant Release and Transfer Register (E-PRTR), or the predecessor European Pollutant Emission Register (EPER);
—
Emission measurements (concentrations plus corresponding off-gas and wastewater amounts);
—
Composition of waste and products;
—
Procurement and sale department(s)/unit(s).
Requirements for OEF studies
Specific data 
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75
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 shall be obtained for all processes/activities within the defined Organisational boundary and for background processes/activities where appropriate 
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76
)
. However, if generic data are more representative or appropriate than specific data (to be reported and justified) for foreground processes, generic data shall also be used for the foreground processes.
Additional requirements for OEFSRs
The OEFSR shall:
1.
Specify for which processes specific data shall be collected;
2.
Specify the requirements for the collection of specific data for each process/activity;
3.
Define the data collection requirements for the following aspects for each site:
—
Target stage(s) and the data collection coverage;
—
Location of data collection (e.g. domestically, internationally, representative factories);
—
Term of data collection (e.g. year, season, month, etc.);
—
When the location or term of data collection shall be limited to a certain range, provide a justification and show that the collected data will serve as sufficient samples.
Note
: The basic rule is that the location of data collection is all target areas and the term of data collection is one year or more.
5.8   
Generic data collection
Generic data refer to data that are not based on direct measurements or calculation for the respective specific process(es). Generic data can be either sector-specific, i.e. specific to the sector being considered for the OEF study, or multi-sector. Examples of generic data include:
—
Data from literature or scientific papers;
—
Industry-average life cycle data from life cycle inventory databases, industry association reports, government statistics, etc.
Sourcing generic data
To ensure comparability, generic data shall fulfil the data quality requirements specified in this OEF Guide. Generic data should where available be sourced from the data sources specified in this OEF Guide (see below).
Remaining generic data should preferentially be sourced from:
—
Databases provided by international governmental organisations (for example IEA, FAO, UNEP);
—
National governmental LCI database projects (for data specific to the database host country);
—
National governmental LCI database projects;
—
Other third-party LCI databases;
—
Peer-reviewed literature.
Potential sources of generic data can be found in e.g. the Resource Directory of the European Platform on LCA 
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77
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. If the necessary data cannot be found in the above listed sources, other sources may be used.
Requirements for OEF studies
Generic data should be used only for processes and activities outside the defined Organisational boundary or for providing emission factors for activity data describing foreground processes. Moreover, for those processes and activities within the Organisational boundaries which are better represented by generic data, generic data shall be used (see previous requirement). When available, sector-specific generic data shall be used instead of multi-sector generic data. All generic data shall fulfil the data quality requirements specified in this OEF Guide. The sources of the data used shall be clearly documented and reported in the OEF report.
Generic data (provided they fulfil the data quality requirements specified in this OEF Guide) should, where available, be sourced from:
—
Data developed in line with the requirements for the relevant OEFSRs;
—
Data developed in line with the requirements for OEF studies;
—
Data developed in line with the requirements for Product Environmental Footprint studies;
—
International Reference Life Cycle Data System (ILCD) Data Network (giving preference to “ILCD-compliance” over “ILCD Data Network – entry level” datasets) 
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78
)
;
—
European Reference Life Cycle Database (ELCD) 
(
77
)
.
Additional requirements for OEFSRs
The OEFSR shall specify:
—
Where the use of generic data is permitted as an approximation for a substance for which specific data are not available;
—
The level of required similarities between the actual substance and the generic substance;
—
The combination of more than one generic dataset, if necessary.
5.9   
Dealing with Remaining Data Gaps/Missing Data
Data gaps exist when there is no specific or generic data available that is sufficiently representative of the process/activity in question. For most processes/activities where data are missing, it should be possible to obtain sufficient information to provide a reasonable estimate of the missing data. Therefore, there should be few, if any, data gaps in the final Resource Use and Emissions Profile. Missing information can be of different types and have different characteristics, each requiring separate approaches to resolve.
Data gaps may exist when:
—
Data do not exist for a specific input/output, or
—
Data exist for a similar process but:
—
The data have been generated in a different region;
—
The data have been generated using a different technology;
—
The data have been generated in a different time period.
Requirements for OEF studies
Any data gaps shall be filled using best available generic or extrapolated data 
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. The contribution of such data (including gaps in generic data) shall not account for more than 10 % of the overall contribution to each EF impact category considered. This is reflected in the data quality requirements, according to which 10 % of the data can be chosen from the best available data (without any further data quality requirements).
Additional requirements for OEFSRs
The OEFSR shall address potential data gaps and provide detailed guidance for filling these gaps.
5.10   
Data Gathering Related to the Next Methodological Phases in an Organisation Environmental Footprint Study.
Figure 4 focuses on the data collection step to be taken when developing an OEF study. The “shall/should/may” requirements are summarised for both specific and generic data. The figure moreover indicates the link between the data collection step and the development of the Resource Use and Emissions Profile and subsequent EF impact assessment.
Figure 4
Relationship between data collection, Resource Use and Emissions Profile and EF impact assessment
DATA COLLECTION
Specific data
Shall be obtained for all processes within the organisational boundaries (except for processes which are represented more accurately by generic data);
Shall be obtained for upstream and downstream processes where appropriate;
Shall fulfil the data quality requirements specified in this guide;
Should include all known inputs and outputs. Inputs include e.g. use of energy, water and resources. Outputs include e.g. products, coproducts, emissions and waste;
May be collected, measured or calculated. Emissions related to specific data may be derived from generic data (subject to data quality requirements), e.g. a specific data “x” kWh electricity may need to be combined with a generic data like “y” kg CO
2
/kWh electricity, so that a flow of “x*y” kg CO
2
 will be included in the resource use and emissions profile.
Generic data
May need to be collected when specific data are unavailable;
Should be used only for upstream and downstream processes/activities or in combination with activity data for processes within the organisational boundaries;
When available, sector-specific generic data shall be used instead of multi-sector generic data;
Shall fulfil the data quality requirements specified in this Guide;
Should, where available, be sourced from the data sources provided in this Guide.
RESOURCE USE & EMISSIONS PROFILE
A resource use and emissions profile shall be built from the data collection, i.e. an inventory of all input and output flows relative to the environmental footprint boundaries. For example kg CO
2
 , kg H
2
S, kg Pb, etc.
IMPACT ASSESSMENT (mandatory steps)
Classification, i.e. assigning each data point within the resource use and emissions profile to the relevant environmental footprint impact categories.
Characterisation, i.e. applying characterisation factors (provided in this guide) to each input and output flow in order to obtain aggregated impacts within each environmental footprint impact category.
5.11   
Handling Multi-Functional Processes and Facilities
If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multifunctional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner. Similarly, where a jointly owned and/or operated facility produces multiple products, or when heat and electricity are simultaneously produced via co-generation, it may be necessary to partition related inputs and emissions among the products within the defined Product Portfolios of different organisations. However, in case a process contributes to multiple products of the Product Portfolio of an Organisation and the OEF study covers the full Product Portfolio of that Organisation, allocation between the products is not required.
Systems involving multi-functionality of processes shall be modelled in accordance with the following decision hierarchy, with additional guidance at the sectorial level provided by OEFSRs if available. Figure 5 provides a decision tree for handling multi-functional processes.
“
                  
Some outputs may be partly co-products and partly waste. In such cases, it is necessary to identify the ratio between co-products and waste since the inputs and outputs shall be allocated to the co-products part only
.
Allocation procedures shall be uniformly applied to similar inputs and outputs of the system under consideration
.” (ISO 14044:2006, 14)
Decision Hierarchy
I)   Subdivision or system Expansion
Wherever possible, subdivision or system expansion should be used to avoid allocation. Subdivision refers to disaggregating multifunctional processes or facilities to isolate the input flows directly associated with each process or facility output. System expansion refers to expanding the system by including additional functions related to the co-products. It shall be investigated first whether the analysed process can be subdivided or expanded. Where subdivision is possible, inventory data should be collected only for those unit processes 
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 directly attributable 
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81
)
 to the goods/services of concern. Or if the system can be expanded, the additional functions shall be included in the analysis with results communicated for the expanded system as a whole rather than on an individual co-product level.
II)   Allocation Based on a Relevant Underlying Physical Relationship
Where subdivision or system expansion cannot be applied, allocation should be applied: the inputs and outputs of the system should be partitioned between its different products or functions in a way that reflects relevant underlying physical relationships between them. (ISO 14044:2006, 14)
Allocation based on a relevant underlying physical relationship refers to partitioning the input and output flows of a multi-functional process or facility in accordance with a relevant, quantifiable physical relationship between the process inputs and co-product outputs (for example, a physical property of the inputs and outputs that is relevant to the function provided by the co-product of interest). Allocation based on a physical relationship can be modelled using direct substitution if a product can be identified that is directly substituted 
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82
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.
Can a direct substitution-effect be robustly modelled? This can be demonstrated by proving that (1) there is a direct, empirically demonstrable substitution effect, AND (2) the substituted product can be modelled and the resource use and emissions profile data subtracted in a directly representative manner:
—
If yes (i.e. both conditions are verified), model the substitution effect.
Or
Can input/output flows be allocated based on some other relevant underlying physical relationship that relates the inputs and outputs to the function provided by the system? This can be demonstrated by proving that a relevant physical relationship can be defined by which to allocate the flows attributable to the provision of the defined function of the product system 
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83
)
:
—
If yes, allocate based on this physical relationship.
III)   Allocation Based on Some Other Relationship
Allocation based on some other relationship may be possible. For example, economic allocation refers to allocating inputs and outputs associated with multi-functional processes to the co-product outputs in proportion to their relative market values. The market price of the co-functions should refer to the specific condition and point at which the co-products are produced. Allocation based on economic value shall only be applied when (I and II) are not possible. In any case, a clear justification for having discarded I and II and for having selected a certain allocation rule in step III shall be provided, to ensure the physical representativeness of the OEF results as far as possible.
Allocation based on some other relationship can be approached in one of the following alternative ways:
Can an indirect substitution 
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84
)
 effect be identified? AND can the substituted product be modelled and the inventory subtracted in a reasonably representative manner?
—
If yes (i.e. both conditions are verified), model the indirect substitution effect.
Or
Can the input/output flows be allocated between the products and functions on the basis of some other relationship (e.g. the relative economic value of the co-products)?
—
If yes, allocate products and functions on the basis of the identified relationship
Dealing with multi-functionality of products is particularly challenging when recycling or energy recovery of one (or more) of these products is involved as the systems tend to get rather complex. Annex V provides an approach that shall be used to estimate the overall emissions associated to a certain process involving recycling and/or energy recovery. The equation described in Annex V shall be applied for EOL. These moreover also relate to waste flows generated within the system boundaries. The decision hierarchy described in this section also applies for product recycling.
Examples of direct and indirect substitution
Direct Substitution:
Direct substitution may be modelled as a form of allocation based on an underlying physical relationship when a direct, empirically-demonstrable substitution effect can be identified. For example, when manure nitrogen is applied to agricultural land, directly substituting for an equivalent amount of the specific fertilizer nitrogen that the farmer would otherwise have applied, the animal husbandry system from which the manure is derived is credited for the displaced fertilizer production (taking into account differences in transportation, handling, and emissions).
Indirect Substitution:
Indirect substitution may be modelled as a form of “allocation based on some other relationship” when a co-product is assumed to displace a marginal market-equivalent product or an average market-equivalent product via market-mediated processes. For example, when animal manure is packaged and sold for use in home gardening, the animal husbandry system from which the manure is derived is credited for the market-average home gardening fertilizer that is assumed to have been displaced (taking into account differences in transportation, handling, and emissions).
Figure 5
Decision tree for handling multi-functional processes
YES
Consider the system under study: does it contain multi-functional processes (i.e. processes that provide more than one function or that deliver several goods and/or services (“co-products”))
NO
Check whether additional guidance at sectorial level exists for the affected processes, e.g. provided by Organisation Environmental Footprint Sectorial Rules (OEFSRs), and apply such guidance. If not, model the multi-functional process(es) according to the following decision hierarchy:
Can SUBDVISION or SYSTEM EXPANSION be applied?
YES
Apply SUBDIVISION Or SYSTEM EXPANSION
NO
Can ALLOCATION BASED ON A RELEVANT UNDERLYING PHYSICAL RELATIONSHIP be applied? This can be approached in one of the following ways:
Identify, if possible, a direct substitution-effect, or
Identify, if possible, some other relevant underlying physical relationship
YES
Apply ALLOCATION
NO
Apply ALLOCATION BASED ON SOME OTHER RELATIONSHIP. This can be approached in one of the following ways:
Identify, if possible, an indirect substitution effect
Identify some other relationship, e.g. the economic value of the co-products
Proceed with next step of the Organisation Environmental Footprint
Requirements for OEF studies
The OEF multi-functionality decision hierarchy shall be applied for resolving all multi-functionality problems at both process and facility-level: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (including (a) direct substitution or (b) some relevant underlying physical relationship); (3) allocation based on some other relationship (including (a) indirect substation or (b) some other relevant underlying relationship).
All choices made in this context shall be reported and justified with respect to the overarching goal of ensuring physically representative, environmentally relevant results.
If co-products are partly co-products and partly waste, all inputs and outputs shall be allocated to the co-products only.
Allocation procedures shall be uniformly applied to similar inputs and outputs.
For multi-functionality problems including recycling or energy recovery at EOL or for waste flows within the system boundaries, the equation described in Annex V shall be applied.
Additional requirements for OEFSRs
The OEFSR shall further specify multi-functionality solutions for application within the defined Organisational boundaries and, where appropriate, for upstream and downstream stages. If feasible/appropriate, the OEFSR may further provide specific substitution scenarios or factors to be used in case of allocation solutions. All such multi-functionality solutions specified in the OEFSR shall be clearly justified with reference to the OEF multi-functionality solution hierarchy.
Where sub-division is applied, the OEFSR shall specify which processes are to be sub-divided and according to what principles.
Where allocation by physical relationship is to be applied, the OEFSR shall specify the relevant underlying physical relationships to be considered, and establish the relevant allocation factors.
Where allocation by some other relationship is to be applied, the OEFSR shall specify the relationship and establish the relevant allocation factors. For example, in the case of economic allocation, the OEFSR shall specify the rules for determining the economic values of co-products.
For multi-functionality in EOL situations, the OEFSR shall specify how to calculate the different parts within the provided mandatory formula.
6.   ORGANISATION ENVIRONMENTAL FOOTPRINT IMPACT ASSESSMENT
Once the Resource Use and Emissions Profile has been compiled, the EF impact assessment shall be undertaken to calculate the environmental footprint of the Organisation using the selected EF impact categories and models. EF impact assessment includes two mandatory and two optional steps. The EF Impact Assessment does not intend to replace other (regulatory) tools that have a different scope and objective such as (Environmental) Risk Assessment ((E)RA), site specific Environmental Impact Assessment (EIA) or Health and Safety regulations at product level or related to safety at the workplace. Especially, the EF Impact Assessment has not the objective to predict if at any specific location at any specific time thresholds are exceeded and actual impacts occur. In contrast it describes the existing pressures on the environment. Thus, the EF Impact Assessment is complementary to other well-proven tools, adding the life cycle perspective.
6.1   
Classification and Characterisation (mandatory)
Requirements for OEF studies
The EF impact assessment shall include:
—
Classification;
—
Characterisation.
6.1.1   
Classification of Environmental Footprint Flows
Classification requires assigning the material/energy inputs and outputs inventoried in the Resource Use and Emissions Profile to the relevant EF impact category. For example, during the classification phase, all inputs/outputs that result in greenhouse gas emissions are assigned to the Climate Change category. Similarly, those that result in emissions of ozone depleting substances are classified accordingly. In some cases, an input/output may contribute to more than one EF impact category (for example, chlorofluorocarbons (CFCs) contribute to both Climate Change and Ozone Depletion).
It is important to express the data in terms of constituent substances for which characterisation factors (CFs) (see next section) are available. For example, data for a composite NPK fertiliser should be disaggregated and classified according to its N, P, and K fractions, because each constituent element will contribute to different EF impact categories.
Requirements for OEF studies
All inputs/outputs inventoried during the compilation of the Resource Use and Emissions Profile shall be assigned to the EF impact categories to which they contribute (“classification”) using the classification scheme as provided at http://lct.jrc.ec.europa.eu/assessment/projects.
As part of the classification of the Resource Use and Emissions Profile, data should be expressed in terms of constituent substances for which CFs are available.
If the Resource Use and Emissions Profile data are drawn from existing public or commercial life cycle inventory databases - where classification has already been implemented - it shall be assured that the classification and linked EF impact assessment pathways correspond to the requirements of this OEF Guide.
Example: classification step in the EF impact assessment
Classification of data in the climate change impact category
CO
2
Yes
CH
4
Yes
SO
2
No
NO
x
No
Classification of data in the acidification impact category
CO
2
No
CH
4
No
SO
2
Yes
NO
x
Yes
6.1.2   
Characterisation of Environmental Footprint Flows
Characterisation refers to the calculation of the magnitude of the contribution of each classified input/output to their respective EF impact categories, and aggregation of the contributions within each category. This is carried out by multiplying the values in the Resource Use and Emissions Profile by the relevant CFs for each EF impact category.
The CFs are substance- or resource- specific. They represent the impact intensity of a substance relative to a common reference substance for an EF impact category (impact category indicator). For example, in the case of calculating climate change impacts, all greenhouse gas emissions inventoried in the Resource Use and Emissions Profile are weighted in terms of their impact intensity relative to carbon dioxide, which is the reference substance for this category. This allows for the aggregation of impact potentials and expression in terms of a single equivalent substance (in this case, CO
2
-equivalents) for each EF impact category. For example, the CF expressed as global warming potential for methane equals 25 CO
2
 – equivalents and its impact on global warming is thus 25 times higher than of CO
2
 (i.e. CF of 1 CO
2
-equivalent).
Requirements for OEF studies
All classified inputs/outputs in each EF impact category shall be assigned CFs representing the contribution per unit of input/output to the category, using the provided CFs (available online at http://lct.jrc.ec.europa.eu/assessment/projects). EF impact assessment results shall subsequently be calculated for each EF impact category by multiplying the amount of each input/output by its CF and summing the contributions of all inputs/outputs within each category in order to obtain a single measure expressed in terms of an appropriate reference unit.
If CFs from the default method are not available for certain flows (e.g. a group of chemicals) of the Resource Use and Emissions Profile, then other approaches may be used for characterising these flows. In such circumstances, this shall be reported under “Additional Environmental Information”. The characterisation models shall be scientifically and technically valid, and based upon distinct, identifiable environmental mechanisms 
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85
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 or reproducible empirical observations.
Example: characterisation step in the EF Impact Assessment
Climate Change:
Amount (kg)
CF
CO
2
-equivalents (metric tonnes)
CO
2
5 132
×
1
=
5,132 t CO
2
-eq.
CH
4
8,2
×
25
=
0,205 t CO
2
-eq.
SO
2
3,9
×
0
=
0 t CO
2
-eq.
NO
2
26,8
×
0
=
0 t CO
2
-eq.
Total
=
5,337 t CO
2
-eq.
Acidification:
Amount (kg)
CF
Mol H+ equivalents
CO
2
5 132
×
0
=
0 Mol H+ eq.
CH
4
8,2
×
0
=
0 Mol H+ eq.
SO
2
3,9
×
1,31
=
5,109 Mol H+ eq.
NO
2
26,8
×
0,74
=
19,832 Mol H+ eq.
Total
=
24,941 Mol H+ eq.
6.2   
Normalisation and Weighting (recommended/optional)
Following the two mandatory steps of classification and characterisation, the EF impact assessment may be complemented with normalisation and weighting, which are recommended/optional steps.
6.2.1   
Normalisation of Environmental Footprint Impact Assessment Results (recommended)
Normalisation is not a required but recommended step in which the EF impact assessment results are multiplied by normalisation factors in order to calculate and compare the magnitude of their contributions to the EF impact categories relative to a reference unit (typically the pressure related to that category caused by a whole country or an average citizen over one year). As a result, dimensionless normalised OEF results are obtained. These reflect the burdens attributable to a product relative to the reference unit, such as per capita for a given year and region. This allows the relevance of the contributions made by organisational processes/activities to be compared to the reference unit of the EF impact categories considered.
Normalised OEF results do not, however, indicate the severity/relevance of the respective impacts, nor can they be aggregated across EF impact categories.
Requirements for OEF studies
Normalisation is not a required but recommended step for OEF studies. If it is applied, the normalised OEF results shall be reported under “Additional Environmental Information”, with all methods and assumptions documented. The normalised results shall not be aggregated as this implicitly applies weighting. Results of the EF impact assessment prior to normalisation shall be reported alongside the normalised results.
6.2.2   
Weighting of Environmental Footprint Impact Assessment Results (optional)
Weighting is not a required but optional step that may support the interpretation and communication of the results of the analysis. In this step, (normalised) environmental footprint results are multiplied by a set of weighting factors which reflect the perceived relative importance of the EF impact categories considered. Weighted OEF results can then be compared to assess their relative importance. They can also be aggregated across EF impact categories to obtain several aggregated values or a single overall impact indicator.
Weighting requires making value judgements as to the respective importance of the EF impact categories considered. These judgements may be based on expert opinion, cultural/political view points, or economic considerations. 
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)
Requirements for OEF studies
Weighting is not a required but optional step for OEF studies. If weighting is applied, the results shall be reported as “Additional Environmental Information”, with all methods and assumption documented. Results of the EF impact assessment prior to weighting shall be reported alongside the weighted results.
The application of normalisation and weighting steps in OEF studies shall be consistent with the defined goals and scope of the study, including the intended applications. 
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7.   ORGANISATION ENVIRONMENTAL FOOTPRINT INTERPRETATION
7.1   
General
Interpretation of the results of the OEF 
(
88
)
 study serves two purposes:
—
The first is to ensure that the OEF model corresponds to the goals and quality requirements of the study. In this sense, OEF interpretation may inform iterative improvements of the OEF model until all goals and requirements are met;
—
The second purpose is to derive robust conclusions and recommendations from the analysis, for example in support of environmental improvements.
Requirements for OEF studies
The interpretation phase of an OEF study shall include the following steps: “assessment of the robustness of the OEF model”; “Identification of hotspots”; “estimation of uncertainty”; and “conclusions, limitations and recommendations”.
7.2   
Assessment of the Robustness of the Organisation Environmental Footprint Model
This shall include an assessment of the extent to which methodological choices influence the analytical outcomes. Tools that should be used to assess the robustness of the OEF model include:
—
Completeness checks
: assess the Resource Use and Emissions Profile data to ensure that it is complete relative to the defined goals, scope, system boundaries and quality criteria. This includes completeness of process coverage (i.e. all relevant processes at each supply chain stage considered have been included) and input/output coverage (i.e. material or energy inputs and emissions associated with each process have been included);
—
Sensitivity checks
: assess the extent to which the results are determined by specific methodological choices and the impact of implementing alternative choices where these are identifiable. It is useful to structure sensitivity checks for each phase of the OEF study, including goal and scope definition, the Resource Use and Emissions Profile, and the EF impact assessment;
—
Consistency checks:
 assess the extent to which assumptions, methods, and data quality considerations have been applied consistently throughout the OEF study.
Requirements for OEF studies
The assessment of the robustness of the OEF model shall include an assessment of the extent to which methodological choices such as system boundaries, data sources, allocation choices and coverage of EF impact categories influence the results. These choices shall correspond to the requirements specified in this OEF Guide and shall be appropriate to the context. Tools that should be used to assess the robustness of the OEF model are completeness checks, sensitivity checks and consistency checks. Any issues flagged in this evaluation should be used to inform iterative improvements to the OEF study.
7.3   
Identification of Hotspots (Significant Issues)
Once it has been ensured that the OEF model (e.g. choice of system boundaries, data sources and allocation choices) is robust and conforms to all aspects defined in the goal and scope definition phases, the next step is to identify the main contributing elements to the OEF results. This step may also be referred to as “hotspot” or “weak point” analysis. Contributing elements may be specific elements of the Product Portfolio, life cycle stages, processes, or individual material/energy inputs/outputs associated with a given stage or process in the Organisation supply chain. These are identified by systematically reviewing the OEF study results. Graphical tools may be particularly useful in this context. Such analyses provide the necessary basis to identify improvement potentials associated with specific management interventions.
Requirements for OEF studies
OEF results shall be evaluated to assess the effect of supply-chain hotspots/weak points at the level of the input/output, process, and supply chain stage and to assess potential for improvements.
Additional requirements for OEFSR
The OEFSR shall identify the most relevant EF impact categories for the sector. Normalisation and weighting may be used to achieve such prioritisation.
7.4   
Estimation of Uncertainty
Estimating the uncertainties of the final OEF results supports iterative improvement of OEF studies. It also helps the target audience to assess the robustness and applicability of the OEF study results.
There are two key sources of uncertainty in OEF studies:
(1)
Stochastic uncertainties (both parameter and model) for “Resource Use and Emissions Profile” data
In practice, it may be difficult to access estimates of uncertainty for all data used in an OEF study. At a minimum, efforts to accurately characterise stochastic uncertainty and its impact on modelling outcomes should focus on those processes identified as environmentally significant in the EF impact assessment and interpretation phases.
(2)
Choice-related uncertainties
Choices-related uncertainties arise from methodological choices including modelling principles, system boundaries, choice of EF impact assessment models, and other assumptions related to time, technology, geography, etc. These are not readily amenable to statistical description, but rather can only be characterised via scenario model assessments (e.g. modelling worst and best-case scenarios for significant processes) and sensitivity analyses.
Requirements for OEF studies
At least a qualitative description of the uncertainties of the final OEF results shall be provided for both data and choice related uncertainties separately, in order to facilitate an overall appreciation of the uncertainties of the study results.
Additional requirements for OEFSRs
The OEFSR shall describe the uncertainties common to the sector and should identify the range in which results could be seen as not being significantly different in comparisons or comparative assertions.
TIP: Quantitative uncertainty assessments may be calculated for variance associated with the “Resource Use and Emissions Profile” data using, for example, Monte Carlo simulations or other appropriate tools. The influence of choice-related uncertainties should be estimated at the upper and lower bounds through sensitivity analyses based on using scenario assessments. These should be clearly documented and reported.
7.5   
Conclusions, Recommendations and Limitations
The final aspect of the interpretation phase is to draw conclusions based on the results, answer the questions posed at the outset of the OEF study, and advance recommendations appropriate to the intended audience and context whilst explicitly taking into account any limitations to the robustness and applicability of the results. The OEF needs to be seen as complementary to other assessments and instruments such as site specific environmental impact assessments or chemical risk assessments.
Potential improvements should be identified such as, for example, cleaner technology techniques, changes in product design, supply chain management, environmental management systems (e.g., Eco-Management and Audit Scheme (EMAS) or ISO 14001), or other systematic approaches.
Requirements for OEF studies
Conclusions, recommendations and limitations shall be described in accordance with the defined goals and scope of the OEF study. OEF studies to support comparative assertions 
(
89
)
 intended to be disclosed to the public shall be based both on this OEF Guide AND related OEFSRs.
As required by ISO 14044:2006, for any comparative assertions intended to be disclosed to the public, it shall be carefully considered whether any differences in data quality and methodological choices used to model the compared organisations may influence the comparability of the outcomes. Any inconsistencies in defining system boundaries, inventory data quality, or EF impact assessment shall be considered and documented/reported.
Conclusions derived from the OEF study should include a summary of identified supply chain “hotspots” and the potential improvements associated with management interventions.
8.   ORGANISATION ENVIRONMENTAL FOOTPRINT REPORTS
8.1   
General
An OEF report shall provide a relevant, comprehensive, consistent, accurate, and transparent account of the study and of the calculated environmental impacts associated with the Organisation. It reflects the best possible information in such a way as to maximise its usefulness to intended current and future users, whilst honestly and transparently communicating limitations. Effective OEF reporting requires that several criteria, both procedural (report quality) and substantive (report content), are met.
8.2   
Reporting elements
An OEF report consists of at least three elements: the Main Report, a Summary and an Annex. Confidential and proprietary information can be documented in a fourth element, a complementary Confidential Report. Review reports are either annexed or referenced.
8.2.1   
First Element: Summary
The Summary shall be able to stand alone without compromising the results and conclusions/recommendations (if included). The summary shall fulfil the same criteria about transparency, consistency, etc. as the main report.
The summary shall, at a minimum, include:
—
Key elements of the goal and scope of the study with relevant limitations and assumptions;
—
A description of the system boundaries;
—
The main results from the Resource Use and Emission Profile, and the EF impact assessment components: these shall be presented in such a way as to ensure the proper use of the information;
—
If applicable, environmental improvements compared to previous periods;
—
Relevant statements about data quality, assumptions and value judgements;
—
A description of what has been achieved by the study, the recommendations made and conclusions drawn;
—
Overall appreciation of the uncertainties of the results.
8.2.2   
Second Element: Main Report
The Main Report 
(
90
)
 shall, at a minimum, include the following components:
—
Goal of the study:
The goal shall, as a minimum, include clear and concise statements with respect to the following aspects:
—
Intended application(s);
—
Methodological or EF impact category limitations;
—
Reasons for carrying out the study;
—
Target audience;
—
Whether the study is intended for comparisons or for comparative assertions to be disclosed to the public (requiring an OEFSR);
—
Reference OEFSRs;
—
Commissioner of the study.
—
Scope of the study:
The Scope of the study shall identify the Organisation in detail and address the overall approach used to establish the system boundaries. The Scope of the study shall also address the data quality requirements. Finally, the Scope shall include a description of the methods applied for assessing potential environmental impacts and which EF impact categories, methods, normalisation and weighting sets are included.
Mandatory reporting elements include, as a minimum:
—
Description of the Organisation and defined Product Portfolio;
—
System boundaries (Organisational and OEF boundaries);
—
The reasons for and potential significance of any exclusions;
—
All assumptions and value judgements, along with justifications for the assumptions made;
—
Data representativeness, appropriateness of data, and types/sources of required data and information;
—
EF impact categories, models and indicators, normalisation and weighting factors (if used);
—
Treatment of any multi-functionality issues encountered in the modelling.
—
Compiling and recording the Resource Use and Emissions Profile:
Mandatory reporting elements include, as a minimum:
—
Description and documentation of all specific data collected;
—
Data collection procedures;
—
Sources of published literature;
—
Information on any use and EOL scenarios considered in downstream stages;
—
Calculation procedures;
—
Validation of data, including documentation and justification of allocation procedures;
—
Description and results of the sensitivity analysis 
(
91
)
, if conducted.
—
Calculating OEF impact assessment results:
Mandatory reporting elements include:
—
The EF impact assessment procedure, calculations and results for the foreground, upstream and downstream processes separately, including all assumptions and limitations;
—
The relationship of the EF impact assessment results to the defined goal and scope;
—
If any exclusion from the default EF impact categories has been made, the justification for the exclusion(s) shall be reported;
—
If any deviation from the default EF impact categories and/or models has been made (which shall be justified and included under Additional Environmental Information), then the mandatory reporting elements shall also include:
—
EF impact categories and EF impact category indicators considered, including a rationale for their selection and a reference to their source;
—
Descriptions of or reference to all characterisation models, CFs and methods used, including all assumptions and limitations;
—
Descriptions of or reference to all value-choices used in relation to the EF impact categories, characterisation models, CFs, normalisation, grouping, weighting and, a justification for their use and their influence on the results, conclusions and recommendations;
—
A statement and justification of any grouping of the EF impact categories;
—
Any analysis of the indicator results, for example sensitivity and uncertainty analysis on the use of other impact categories or additional environmental information, including any implication for the results.
—
Additional Environmental Information, if any;
—
Information on carbon storage in products;
—
Information on delayed emissions;
—
Data and indicator results prior to any normalisation and weighting;
—
If included, normalisation and weighting factors and results.
—
Interpretation of the OEF results:
Mandatory reporting elements include:
—
Assessment of data quality;
—
Full transparency of value choices, rationale and expert judgements;
—
Overall appreciation of the uncertainty (at least a qualitative description);
—
Conclusions;
—
Identification of environmental hotspots;
—
Recommendations, limitations and potential improvements.
8.2.3   
Third Element: Annex
The Annex serves to document supporting elements to the main report, which are of a more technical nature. It shall include:
—
Descriptions of all assumptions, including those assumptions that have been shown to be irrelevant;
—
Questionnaire / data collection check-list (see annex III of this OEF Guide) and raw data (optional if considered sensitive and communicated separately in the Confidential Report);
—
Resource Use and Emissions Profile (optional if considered sensitive and communicated separately in the Confidential Report, see below);
—
Critical review report (if conducted), including (where applicable) the name and affiliation of the reviewer or reviewer team, responses to the review report (if any);
—
Reviewer’s self-declaration of their qualification, stating how many points they achieved for each criterion defined in section 9.3 of this OEF Guide.
8.2.4   
Fourth Element: Confidential Report
The Confidential Report should (optional reporting element) contain all those data (including raw data) and information that are confidential or proprietary and cannot be made externally available. It shall be made available confidentially to the critical reviewers.
Requirements for OEF studies
Any OEF study intended for external communications shall include an OEF study report, which shall provide a relevant, comprehensive, consistent, accurate, and transparent account of the study and of the calculated environmental impacts associated with the Organisation. The reported information shall also provide a robust basis for assessing, tracking, and seeking to improve the environmental performance of the Organisation over time. The OEF report shall include, at a minimum, a Summary, a Main Report and an Annex. These shall contain all the reporting elements specified in this chapter.
Additional requirements for OEFSRs
The OEFSR shall specify and justify any deviations from the default reporting requirements and any additional reporting requirements and/or differentiate reporting requirements that depend on, for example, the type of applications of the OEF study and, the type of organisation being assessed. The OEFSRs shall specify whether the OEF results shall be reported separately for each of the selected life cycle stages.
9.   ORGANISATION ENVIRONMENTAL FOOTPRINT CRITICAL REVIEW
9.1   
General
 
(
92
)
A critical review is essential to ensuring the reliability of the OEF results and to improving the quality of the OEF study.
Requirements for OEF studies
Any OEF study intended for internal communication claiming to be in line with the OEF Guide and any OEF study for external communication shall be critically reviewed in order to ensure that:
—
The methods used to carry out the OEF study are consistent with this OEF Guide;
—
The methods used to carry out the OEF study are scientifically and technically valid;
—
The data used are appropriate, reasonable and meet the defined data quality requirements;
—
The interpretation of the results reflects the limitations identified;
—
The study report is transparent, accurate and consistent.
9.2   
Review Type
The most suitable review type that provides the required minimum guarantee of quality assurance is an independent external review. The type of review conducted should be informed by the goals and intended applications of the OEF study.
Requirements for OEF studies
Unless otherwise specified in relevant policy instruments, any OEF study intended for external communication shall be critically reviewed by at least one independent and qualified external reviewer (or review team). An OEF study to support a comparative assertion intended to be disclosed to the public shall be based on relevant OEFSRs and critically reviewed by at least three independent qualified external reviewers. Any OEF study intended for internal communication claiming to be in line with the OEF Guide shall be critically reviewed by at least one independent and qualified external reviewer (or review team).
The type of review conducted should be informed by the goals and intended applications of the OEF study.
Additional requirements for OEFSRs
The OEFSR shall specify the review requirements for OEF studies to be used for comparative assertions intended to be disclosed to the public (e.g. whether a review by at least three independent qualified external reviewers is sufficient).
9.3   
Reviewer Qualification
The assessment of the appropriateness of potential reviewers is based on a scoring system that takes into account review and audit experience, EF and/or LCA methodology and practice, and knowledge of relevant technologies, processes or other activities represented by the Organisation and its Product Portfolio. Table 8 presents the scoring system for each relevant competence and experience topic.
If one reviewer alone does not fulfil the necessary requirements for reviewers specified below, the review framework allows for having more than one reviewer to jointly fulfil the requirements, forming a "review team".
Table 8
Scoring system for eligible reviewers and review teams
Score (points)
Topic
Criteria
0
1
2
3
4
Mandatory criteria
Review verification and audit practice
Years of experience
 (
93
)
0 – 2
3 – 4
5 – 8
9 – 14
> 14
Number of reviews
 (
94
)
0 – 2
3 – 5
6 –15
16 – 30
> 30
EF or LCA methodology and practice
Years of experience
 (
95
)
0 – 2
3 – 4
5 – 8
9 – 14
> 14
"Experiences" of participation in EF or LCA work
0 – 4
5 – 8
9 – 15
16 – 30
> 30
Technologies or other activities relevant to the OEF study
Years of experience
 (
96
)
 in private or public sector
0 – 2
(within the last 10 years)
3 –5
(within the last 10 years)
6 – 10
(within the last 20 years)
11 – 20
> 20
Years of experience
 (
97
)
 in private or public sector
0 – 2
(within the last 10 years)
3 –5
(within the last 10 years)
6 – 10
(within the last 20 years)
11 – 20
> 20
Other
 (
98
)
Review verification and audit practice
Optional scores relating to audit
—
2 points: Accreditation as third party reviewer for at least one EPD Scheme, ISO 14001, or other EMS.
—
1 point: Attended courses on environmental audits (at least 40 hours).
—
1 point: Chair of at least one review panel (for EF, LCA studies or other environmental applications).
—
1 point: Qualified trainer in environmental audit course.
Requirements for OEF studies
A critical review of the OEF study shall be conducted as per the requirements of the intended application. Unless otherwise specified, the minimum necessary score to qualify as a reviewer or a review team is six points, including at least one point for each of the three mandatory criteria (i.e. verification and audit practice, EF and/or LCA methodology and practice, and knowledge of technologies or other activities relevant to the OEF study). Score points per criteria shall be achieved by individuals, while score points may be summed across criteria at the team level. Reviewers or review teams shall provide a self-declaration of their qualifications, stating how many points they achieved for each criteria and the total points achieved. This self-declaration shall be part of the mandatory annex of the OEF report.
10.   ACRONYMS AND ABBREVIATIONS
ADEME
Agence de l'Environnement et de la Maîtrise de l'Energie
B2B
Business to Business
B2C
Business to Consumer
BSI
British Standards Institution
CDP
Carbon disclosure project
CF
Characterisation Factor
CFCs
Chlorofluorocarbons
CFC-11
Trichlorofluoromethane
CPA
Statistical Classification of Products by Activity
DQR
Data Quality Rating
EIA
Environmental Impact Assessment
ELCD
European Reference Life Cycle Database
EF
Environmental Footprint
EIPRO
Environmental Impact of Products
EMAS
Eco-management and Audit Schemes
EMS
Environmental Management Schemes
EOL
End-of-life
GHG
Greenhouse Gas
GRI
Global Reporting Initiative
ILCD
International Reference Life Cycle Data System
IMPRO
Environmental Improvement of Products
IPCC
Intergovernmental Panel on Climate Change
ISIC
International Standard Industrial Classification
ISO
International Organization for Standardization
IUCN
International Union for Conservation of Nature and Natural Resources
LCA
Life Cycle Assessment
LCI
Life Cycle Inventory
LCT
Life Cycle Thinking
NACE
Nomenclature générale des Activités Economiques dans les Communautés Européennes
NMVOC
non-methane volatile organic compounds
ODP
Ozone Depletion Potential
OEF
Organisation Environmental Footprint
OEFSR
Organisation Environmental Footprint Sector Rules
PEF
Product Environmental Footprint
PM2.5
Particulate Matter with a diameter of 2.5 μm or less
Sb
Antimony
WRI
World Resources Institute
WBCSD
World Business Council for Sustainable Development
11.   GLOSSARY
Additional Environmental Information
 – Environmental footprint impact categories and other environmental indicators that are calculated and communicated alongside OEF results.
Acidification – EF
 impact category that addresses impacts due to acidifying substances in the environment. Emissions of NO
x
, NH
3
 and SO
x
 lead to releases of hydrogen ions (H
+
) when the gases are mineralised. The protons contribute to the acidification of soils and water when they are released in areas where the buffering capacity is low, resulting in forest decline and lakes acidification.
Allocation
 – An approach to solving multi-functionality problems. It refers to partitioning the input or output flows of a process, a product system or a facility between the system under study and one or more other systems” (based on ISO 14040:2006).
Attributional
 - Refers to process-based modelling intended to provide a static representation of average conditions, excluding market-mediated effects.
Average Data
 – Refers to a production-weighted average of specific data.
Background Process
 – Refers to those processes of the Organisations supply chain for which no direct access to information is possible. For example, most of the upstream supply-chain processes and generally all processes further downstream will be considered part of the background process.
Business-to-Business (B2B)
 – Describes transactions between businesses, such as between a manufacturer and a wholesaler, or between a wholesaler and a retailer.
Business-to-Consumers (B2C)
 – Describes transactions between business and consumers, such as between retailers and consumers. According to ISO 14025:2006, a consumer is defined as “
                     
an individual member of the general public purchasing or using goods, property or services for private purposes
”.
Characterisation
 - Calculation of the magnitude of the contribution of each classified input/output to their respective EF impact categories, and aggregation of contributions within each category. This requires a linear multiplication of the inventory data with 
characterisation factors
 for each substance and EF impact category of concern. For example, with respect to the EF impact category “climate change”, CO
2
 is chosen as the reference substance and Tonne CO
2
-equivalents as the reference unit.
Characterisation factor
 – Factor derived from a characterisation model which is applied to convert an assigned Resource Use and Emissions Profile result to the common unit of the EF category indicator. (based on ISO 14040:2006)
Classification
 - Assigning the material/energy inputs and outputs inventoried in the Resource and Emissions Profile to EF impact categories according to each substance’s potential to contribute to each of the EF impact categories considered.
Co-function
 – Any of two or more functions resulting from the same unit process or product system.
Comparative Assertion
 – An environmental claim regarding the superiority or equivalence of an organisation versus a competing organisation providing the same products, based on the results of an OEF study and supporting OEFSRs. (based on ISO 14040:2006).
Comparison
 – A comparison (graphically or otherwise) of two or more organisations regarding the results of their OEF, taking into account the OEFSRs, not including a comparative assertion.
Co-product
 – Any of two or more products resulting from the same unit process or product system. (ISO 14044:2006)
Cradle to Cradle
 - A specific kind of cradle-to-grave, where the end-of-life disposal step for the product is a recycling process.
Cradle to Gate
 - A partial Organisation supply chain, from the extraction of raw materials (cradle) up to the manufacturer’s “gate”. The distribution, storage, use stage and end-of-life stage of the supply chain are omitted.
Cradle to Grave
 - An Organisation supply chain that includes raw material extraction, processing, distribution, storage, use, and disposal or recycling stages. All relevant inputs and outputs are considered for all of the stages of the life cycle.
Critical review
 – Process intended to ensure consistency between an OEF study and the principles and requirements of this OEF Guide and related OEFSRs (if available). (based on ISO 14040:2006)
Data Quality
 - Characteristics of data that relate to their ability to satisfy stated requirements. (ISO 14040:2006) Data quality covers various aspects, such as technological, geographical and time-related representativeness, as well as completeness and precision of the inventory data.
Delayed emissions
 - Emissions that are released over time, e.g. through long use or final disposal phases, versus a single emission at time t.
Direct Land Use Changes (dLUC)
 – The transformations from one land use type into another which takes place in a unique land area, possibly incurring changes in the carbon stock of that specific land, and does not drive to a change in another system.
Directly attributable
 – Refers to a process, activity or impact occurring within the defined Organisational Boundary.
Downstream
 – Occurring along a product supply chain after exiting the Organisational Boundary.
Ecological footprint
 - Refers to “
                     
the area of productive land and water ecosystems required to produce the resources that the population consumes and assimilate the wastes that the population produces, wherever on Earth the land and water is located
” (Wackernagel and Rees 1996). The environmental footprint according to this OEF Guide is not equal to the ecological footprint of Wackernagel and Rees: the main differences are highlighted in annex X of the PEF Guide. (EC-JRC-IES, 2012)
Ecotoxicity
 – EF impact category that addresses the toxic impacts on an ecosystem, which damage individual species and change the structure and function of the ecosystem. Ecotoxicity is a result of a variety of different toxicological mechanisms caused by the release of substances with a direct effect on the health of the ecosystem.
Elementary flows
 - In the Resource Use and Emissions Profile, elementary flows include (ISO 14040, p.3) “
                     
material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.
” Elementary flows include, for example, resources taken from nature or emissions into air, water, soil that are directly linked to the characterisation factors of the EF impact categories.
Environmental aspect
 - An element of an Organisation’s activities or products that has or can have an impact on the environment (including human health). (EMAS regulation)
Environmental Footprint (EF) impact assessment
 - Phase of the OEF analysis aimed at understanding and evaluating the magnitude and significance of the potential environmental impacts for a system throughout the life cycle (ISO 14044:2006). The EF impact assessment methods provide impact characterisation factors for elementary flows in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
Environmental Footprint (EF) Impact Assessment Method
 – Protocol for quantitative translation of Resource Use and Emissions Profile data into contributions to an environmental impact of concern.
Environmental Footprint (EF) Impact Category
 – Class of resource use or environmental impact to which the Resource Use and Emissions Profile data are related.
Environmental Footprint (EF) impact Category indicatory
 - Quantifiable representation of an EF impact category. (based on ISO 14044:2006)
Environmental impact
 - Any change to the environment, whether adverse or beneficial, that wholly or partially result from an Organisation’s activities or products. [EMAS regulation]
Environmental mechanism
 – System of physical, chemical and biological processes for a given EF impact category linking the Resource Use and Emissions Profile results to EF category indicators. (based on ISO 14040:2006)
Environmentally significant
 – Any process or activity accounting for at least 90 % of contributions to each EF impact category considered.
Eutrophication
 - Nutrients (mainly nitrogen and phosphorus) from sewage outfalls and fertilised farmland accelerate the growth of algae and other vegetation in water. The degradation of organic material consumes oxygen resulting in oxygen deficiency and, in some cases, fish death. Eutrophication translates the quantity of emission of substances into a common measure expressed as the oxygen required for the degradation of dead biomass.
Extrapolated Data
 – Refers to data from a given process that is used to represent a similar process for which data is not available, on the assumption that it is reasonably representative.
Flow diagram
 – Schematic representation of the modelled system (foreground systems and links to background system), and all major inputs and outputs.
Foreground Process
 – Refers to those processes of the Organisation life cycle for which direct access to information is available. For example, the producer’s site and other processes operated by the Organisation or contractors (e.g. goods transport, head-office services, etc.) belong to the foreground system.
Gate to Gate
 – a partial Organisation supply chain that includes only the processes within a specific Organisation or site.
Gate to Grave
 – a partial Organisation supply chain that includes only the processes within a specific Organisation or site and the processes occurring along the supply chain such as distribution, storage, use, and disposal or recycling stages.
Generic Data
 – Refers to data that is not directly collected, measured, or estimated, but rather sourced from a third-party life cycle inventory database or other source that complies with the data quality requirements of the OEF Guide. Synonymous with “secondary data.”
Example: An organisation operating a facility that purchases acetylsalicylic acid from a number of regional firms on a least-cost basis as an input to their production process sources generic data from a life cycle inventory database to represent average acetylsalicylic acid production conditions in the region of interest.
Global Warming Potential
 – Capacity of a greenhouse gas to influence radiative forcing, expressed in terms of a reference substance (for example, CO
2
-equivalent units) and specified time horizon (e.g. GWP 20, GWP 100, GWP 500, for 20, 100, and 500 years respectively). It relates to the capacity to influence changes in the global, average surface-air temperature and subsequent change in various climate parameters and their effects, such as storm frequency and intensity, rainfall intensity and frequency of flooding, etc.
Human Toxicity –cancer – EF
 impact category that accounts for the adverse health effects on human beings caused by the intake of toxic substances through inhalation of air, food/water ingestion, penetration through the skin inso far as they are related to cancer.
Human Toxicity- non cancer – EF
 impact category that accounts for the adverse health effects on human beings caused by the intake of toxic substances through inhalation of air, food/water ingestion, penetration through the skin inso far as they are related to non-cancer effects that are not caused by particulate matter/respiratory inorganics or ionising radiation.
Indirect Land Use Changes (iLUC)
 - Occur when a demand for a certain land use leads to changes outside the system boundaries, i.e. in other land use type. These indirect effects can be mainly assessed by means of economic modelling of the demand for land or by modelling the relocation of activities on a global scale. The main drawbacks of such models are their reliance on trends, which might not reflect future developments. They are commonly used as the basis for political decisions.
Indirectly attributable
 – Refers to a process, activity or impact occurring outside of the defined Organisational boundary but within the defined OEF boundary (i.e. upstream or downstream).
Input
 – Product, material or energy flow that enters a unit process. Products and materials include raw materials, intermediate products and co-products. (ISO 14040:2006)
Intermediate product
 – Output from a unit process that is input to other unit processes that require further transformation within the system (ISO 14040:2006)
Ionising Radiation, human health
 – EF impact category that accounts for the adverse health effects on human health caused by radioactive releases.
Land Use
 – EF impact category related to use (occupation) and conversion (transformation) of land area by activities such as agriculture, roads, housing, mining, etc. Land occupation considers the effects of the land use, the amount of area involved and the duration of its occupation (changes in quality multiplied by area and duration). Land transformation considers the extent of changes in land properties and the area affected (changes in quality multiplied by the area).
Life cycle
 – Consecutive and interlinked stages of a product system, from raw material acquisition or generation from natural resources to final disposal. (ISO 14040:2006)
Life Cycle Approach
 - Takes into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation from a supply chain perspective, including all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts (instead of focusing on a single issue).
Life cycle assessment
 (LCA) – Compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle (ISO 14040:2006)
Life-Cycle Impact Assessment (LCIA)
 – Phase of life cycle assessment that aims at understanding and evaluating the magnitude and significance of the potential environmental impacts for a system throughout the life cycle (ISO 14040:2006). The LCIA methods used provide impact characterisation factors for elementary flows in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
Load rate
 - Ratio of actual load to the full load or capacity (e.g. mass or volume) that a vehicle carries per trip.
Multi-functionality
 - If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multi-functional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner. Similarly, where a jointly owned and/or operated facility produces multiple products, it may be necessary to partition related inputs and emissions among the products within the defined Product Portfolios of different organisations. Organisations undertaking an OEF study may therefore have to address multi-functionality problems both at the product and facility level.
Non-elementary (or complex) flows
 – Remaining inputs and outputs which are not elementary flows and need further modelling efforts to be transformed into elementary flows. Examples of non-elementary inputs are electricity, materials, transport processes and examples of non-elementary outputs are waste and by-products.
Normalisation
 – After the characterisation step, normalisation is an optional (but recommended) step in which the EF impact assessment results are multiplied by normalisation factors that represent the overall inventory of a reference unit (e.g., a whole country or an average citizen). Normalised EF impact assessment results express the relative shares of the impacts of the analysed system in terms of the total contributions to each impact category per reference unit. When displaying the normalised EF impact assessment results of the different impact topics next to each other, it becomes evident which EF impact categories are affected most and least by the analysed system. Normalised EF impact assessment results reflect only the contribution of the analysed system to the total impact potential, not the severity/relevance of the respective total impact. Normalised results are dimensionless, but not additive.
Organisation Environmental Footprint Sector Rules (OEFSRs)
 – Are sector-specific, life cycle based rules that complement general methodological guidance for OEF studies by providing further specification at the sectorial level. OFCRs can help shifting the focus of the OEF study towards those aspects and parameters that matter the most, and hence contribute to increased relevance, reproducibility and consistency.
Output
 – Product, material or energy flow that leaves a unit process. Products and materials include raw materials, intermediate products, co-products and releases. (ISO 14040:2006)
Ozone Depletion
 - EF impact category that accounts for the degradation of stratospheric ozone due to emissions of ozone depleting substances, for example long-lived chlorine and bromine-containing gases (e.g. CFCs, HCFCs, Halons).
Particulate Matter/Respiratory Inorganics
 – EF impact category that accounts for the adverse health effects on human health caused by emissions of Particulate Matter (PM) and its precursors (NO
x
, SO
x
, NH
3
)
Photochemical Ozone Formation
 – EF impact category that accounts for the formation of ozone at the ground level of the troposphere caused by photochemical oxidation of Volatile Organic Compounds (VOCs) and carbon monoxide (CO) in the presence of nitrogen oxides (NO
x
) and sunlight. High concentrations of ground-level tropospheric ozone damage vegetation, human respiratory tracts and manmade materials through reaction with organic materials.
Product
 - Any goods or service. (ISO 14040:2006)
Product category
 - Group of products that can fulfil equivalent functions. (ISO 14025:2006)
Product Environmental Footprint Category Rules (PEFCRs)
 – Are product-type-specific, life cycle based rules that complement general methodological guidance for Product Environmental Footprint studies by providing further specification at the level of a specific product category. PEFCRs can help to shift the focus of the Product Environmental Footprint study towards those aspects and parameters that matter the most, and hence contribute to increased relevance, reproducibility and consistency.
Product flow
 – Products entering from or leaving to another product system. (ISO 14040:2006)
Product system
 – Collection of unit processes with elementary and product flows, performing one or more defined functions, and which models the life cycle of a product (ISO 14040:2006)
Raw material
 – Primary or secondary material that is used to produce a product (ISO 14040:2006)
Reference flow
 – Measure of the outputs from processes in a given system required to fulfil the function expressed by the unit of analysis. (based on ISO 14040:2006)
Releases
 – Emissions to air and discharges to water and soil. (ISO 14040:2006)
Resource Depletion
 – EF impact category that addresses use of natural resources, either renewable or non-renewable, biotic or abiotic.
Resource Use and Emissions Profile
 – Refers to the inventory of data collected to represent the inputs and outputs associated with each stage of the Organisation supply chain being studied. The compilation of the Resource Use and Emissions Profile is completed when non-elementary (i.e. complex) flows are transformed into elementary flows.
Resource Use and Emissions Profile results
 – Outcome of a Resource Use and Emissions Profile that catalogues the flows crossing the OEF boundary and provides the starting point for the EF impact assessment.
Sensitivity analysis
 – Systematic procedures for estimating the effects of the choices made regarding methods and data on the outcome of an OEF study. (based on ISO 14040: 2006)
Soil Organic Matter (SOM)
 – Is the measure of the content of organic material in soil. This derives from plants and animals and comprises all of the organic matter in the soil exclusive of the matter that has not decayed.
Specific Data
 – Refers to directly measured or collected data representative of activities at a specific facility or set of facilities. Synonymous with “primary data.”
Example: A pharmaceutical organisation compiles data from internal inventory records to represent the material and energy inputs and emissions from a factory producing acetylsalicylic acid.
Subdivision
 - Subdivision refers to disaggregating multifunctional processes or facilities to isolate the input flows directly associated with each process or facility output. The process is investigated to see whether the it can be subdivided. Where subdivision is possible, inventory data should be collected only for those unit processes directly attributable to the products/services of concern.
System Boundary
 – Definition of aspects included or excluded from the study. For example, for a “cradle-to-grave” environmental footprint analysis, the system boundary should include all activities from the extraction of raw materials through the processing, manufacturing, use, repair and maintenance processes as well as transport, waste treatment and other purchased services such as e.g. cleaning and legal services, marketing, production and decommissioning of capital goods, operation of premises such as retail, storage, administration offices, staff commuting, business travel, and end-of-life processes.
System Boundary diagram
 - Schematic representation of the analysed system. It details which parts of the Organisation supply chain are included or excluded from the analysis.
Temporary carbon storage
 happens when a product “reduces the GHGs in the atmosphere” or creates “negative emissions”, by removing and storing carbon for a limited amount of time
Uncertainty analysis
– Procedure to assess the uncertainty introduced into the results of a PEF study due to data variability and choice-related uncertainty.
Unit of analysis
 - The unit of analysis defines the qualitative and quantitative aspects of the function(s) and/or service(s) provided by the Organisation being evaluated; the unit of analysis definition answers the questions “what?”, “how much?”, “how well?”, and “for how long?”.
Unit process
 – Smallest element considered in the Resource Use and Emissions Profile for which input and output data are quantified. (based on ISO 14040:2006)
Upstream
 – Occurring along the supply chain of purchased goods/services prior to entering the Organisational Boundary.
Waste
 – Substances or objects which the holder intends or is required to dispose of. (ISO 14040:2006)
Weighting
 - Weighting is an additional, but not mandatory, step that may support the interpretation and communication of the results of the analysis. (Normalised) OEF results are multiplied by a set of weighting factors, which reflect the perceived relative importance of the impact categories considered. Weighted environmental footprint results can be directly compared across impact categories, and also summed across impact categories to obtain a single-value overall impact indicator. Weighting requires making value judgements as to the respective importance of the EF impact categories considered. These judgements may be based on expert opinion, social science methods, cultural/political view points, or economic considerations.
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GRI (2006). Sustainability Reporting Guidelines (G3). Global Reporting Initiative, Amsterdam.
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Humbert, S. (2009). Geographically Differentiated Life-cycle Impact Assessment of Human Health. Doctoral dissertation, University of California, Berkeley, Berkeley, California, USA.
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—
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Annex I
Summary of Key Mandatory Requirements for Organisation Environmental Footprint Studies and for Developing Organisation Environmental Footprint Sector Rules
This Annex gives an overview of the key mandatory requirements (“shall”) for OEF studies. The mandatory requirements for the OEF and the additional requirements for the development of OEFSRs are summarised in table 9, in column 3 and 4 respectively. The requirements relate to different criteria which are mentioned in the second column and which are further elaborated in separate chapters and sections (as indicated in the first column).
Table 9
Summary of key mandatory requirements for OEF studies and additional requirements for developing OEFSRs
Chapter/section
Criteria
Organisation Environmental Footprint (OEF) Requirements
Additional requirements for Developing Organisation Environmental Footprint Sector Rule (OEFSRs)
1.1
General Approach
An OEF study shall be based on a life cycle approach.
1.3
Principles
Users of this Guide shall observe the following principles in OEF studies:
1.
Relevance;
2.
Completeness;
3.
Consistency;
4.
Accuracy;
5.
Transparency.
Principles for OEFSRs:
1.
Relationship with the OEF Guide;
2.
Involvement of selected interested parties;
3.
Striving for comparability.
2.1
Role of OEFSRs
In the absence of OEFSRs for the reference sector, the key areas which would be covered in OEFSRs (as listed throughout this OEF Guide) shall be specified, justified and explicitly reported in the OEF study.
OEFSRs should aim to focus OEF studies on those aspects and parameters which are most pertinent in determining the environmental performance of the sector.
An OEFSR shall/should/may further specify requirements made in this OEF Guide and add new requirements where the more general OEF Guide gives several options.
2.2
Defining the Sector
OEFSRs shall be based on at a minimum a two-digit code division of NACE codes (default option). However, OEFSRs may allow for (justified) deviations (e.g. allow for three-digits) if the complexity of the sector demands it. Where multiple production routes for similar Product Portfolios defined using alternative NACE codes are identifiable, the OEFSR shall accommodate all such NACE codes.
3
Goal Definition
The goal definition for an OEF study shall include:
—
Intended application(s);
—
Reasons for carrying out the study and decision context;
—
Target audience;
—
Whether for the purpose of comparisons and/or comparative assertions intended to be disclosed to the public;
—
Commissioner of the study;
—
Review Procedure (if applicable).
The OEFSR shall specify the review requirements for OEF studies.
4
Scope Definition
The scope definition for an OEF study shall be in line with the defined study goals and the requirements of the OEF Guide. It shall identify and clearly describe (see following sections for a more detailed description):
—
Definition of the Organisation (unit of analysis
 (
99
)
) and the Product Portfolio (suite and amount of goods/services provided over the reporting interval);
—
System boundaries (Organisational and OEF boundaries);
—
EF impact categories;
—
Assumptions and limitations.
4.2
Defining the Organisation (unit of analysis)
The Organisation (or clearly defined subset thereof subject to the OEF study) shall be defined according to the following:
—
The name of the Organisation;
—
The kinds of goods/services the Organisation produces (i.e. the sector);
—
Locations of operation (i.e. countries);
—
The NACE code(s).
4.3
Product Portfolio
A Product Portfolio shall be defined for the Organisation that represents the amount and nature of goods and services (or clearly defined subset thereof) provided by the Organisation over the reporting interval in terms of “what” and “how much”. It shall be justified and reported if an OEF is limited to a subset of its Product Portfolio. For modelling the use and EOL scenarios, information on “how well”, and “for how long” with respect to product performance shall also be provided. The quantitative input and output data collected in support of the analysis (to be carried out in a later phase of the OEF study) shall be calculated in relation to the specified Product Portfolio.
The OEFSR shall further specify how the Product Portfolio is defined, in particular with respect to “how well” and “for how long.” It shall also define the reporting interval when this differs from one year, and justify the chosen interval.
4.4
System Boundaries
The system boundaries shall include both Organisational boundaries (in relation to the defined Organisation) and OEF boundaries (that specify which aspects of the supply chain are included in the analysis).
4.4.1
Organisational Boundaries
Organisational boundaries for calculating the OEF shall encompass all of the facilities/activities that the Organisation owns and/or operates (whether partially or in full) that contribute to providing the Product Portfolio during the reporting interval.
All activities and processes which occur within the Organisational boundaries but which are not necessary for the functioning of the Organisation shall be included in the analysis but reported separately. Examples of such processes/activities are gardening activities, food served by the company in the canteen, etc.
In the case of retailers, products produced or transformed by the retailer shall be included in the Organisational boundaries.
The OEFSR shall specify the characteristic processes, activities and facilities of the sector of concern to be included in the Organisational boundaries.
The OEFSR shall specify the characteristic processes and activities which occur within the Organisational boundaries but which are not necessary for the functioning of the Organisation. These shall be included in the analysis and reported separately.
4.4.2
Organisation Environmental Footprint Boundaries
The OEF boundaries shall be defined following general supply-chain logic. This shall include, at a minimum, site-level (direct) and upstream (indirect) activities associated with the Organisation’s Product Portfolio. The OEF boundaries shall by default include all supply chain stages from raw material acquisition through processing production, distribution, storage, use and EOL treatment of the Product Portfolio (i.e. cradle-to-grave). All processes within the defined OEF boundaries shall be considered. Explicit justification shall be provided if downstream (indirect) activities are excluded (e.g. use stage of intermediate products or products with an undeterminable fate).
Employee transport shall be included in the analysis, even if these are indirect activities.
If retailers provide products produced by other organisations, the production processes shall be included as upstream processes.
Replacements which are necessary to fulfil the defined time span (see OEFSRs in section 4.3) shall be taken into account. The number of replacements equals “time span/life span -1”. As this assumes an average situation, the number of replacements does not need to be an integer. The future production processes for these replacements shall be assumed to be identical to the processes of the reporting year. If a fixed time span is not relevant for a certain sector (see OEFSRs in section 4.3), the use stage shall cover the life span of the products in the Product Portfolio of the Organisation (without replacements).
The OEFSR shall specify the OEF boundary, including specification of the supply chain stages to be included; and the direct (gate-to-gate) and indirect (upstream and downstream) processes/activities to be included in the OEF study. Any deviation from the default cradle-to-grave approach shall be explicitly specified and justified. The OEFSR shall also include justification for exclusions of processes/activities.
The OEFSR shall specify the time span and scenarios to be considered for the downstream activities. If a fixed time span is not appropriate or relevant for a certain sector (e.g. some consumable products), the OEFSR shall specify and justify why this is the case.
4.4.4
Offsets
Offsets shall not be included in an OEF study.
4.5
Selection of EF Impact Categories
For an OEF study, all of the specified default EF impact categories and associated specified EF impact assessment models and indicators (see Table 2) shall be applied. Any exclusion shall be explicitly documented, justified and reported in the OEF report and supported by appropriate documents. The influence of any exclusion on the final results, especially related to limitations in terms of comparability to other OEF studies, shall be reported and discussed in the interpretation phase. Such exclusions are subject to review.
The OEFSR shall specify and justify any exclusion of the default EF impact categories, especially related to aspects of comparability.
4.6
Selecting Additional Environmental Information
If the default set of EF impact categories or the default EF impact assessment models do not properly cover the potential environmental impacts of the Organisation, all related relevant (qualitative/quantitative) environmental aspects shall be additionally included under Additional Environmental Information. Additional Environmental Information shall be reported separately from the default EF impact assessment results. These shall however not substitute the mandatory assessment models of the default EF impact categories. The supporting models of these additional categories with the corresponding indicators shall be clearly referenced and documented.
Additional relevant environmental shall be:
—
Based on information that is substantiated and has been reviewed or verified (in accordance with the requirements of ISO 14020 and Clause 5 of ISO 14021:1999);
—
Specific, accurate and not misleading;
—
Relevant to the particular sector;
—
Submitted to the review process;
—
Clearly documented.
Emissions directly to marine water shall be included in the Additional Environmental Information (at inventory level).
If Additional Environmental Information is used to support the interpretation phase of an OEF study, then all data needed to produce such information shall meet the same or equivalent quality requirements established for the data used to calculate the OEF results.
Additional Environmental Information shall only be related to environmental issues. Information and instructions, e.g. organisation safety sheets that are unrelated to the environmental footprint of the Organisation shall not be part of an OEF. Similarly, information related to legal requirements shall not be included.
The OEFSR shall specify :
—
Any Additional Environmental Information that shall be included in the OEF study. Such additional information shall be reported separately from the default EF impact assessment results (see Table 2). All models and assumptions of this Additional Environmental Information shall be supported by adequate documentation, clearly documented and submitted to the review process. Such Additional Environmental Information may include (non-exhaustive list)
—
Other relevant environmental impact categories for the sector;
—
Other relevant approaches for conducting characterisation of the flows from the Resource Use and Emissions Profile, when characterisation factors (CFs) in the default method are not available for certain flows (e.g. groups of chemicals);
—
Environmental indicators or Product responsibility indicators (e.g. EMAS core indicators or the Global Reporting Initiative (GRI));
—
Life cycle energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
Direct energy consumption by primary energy source, separately accounting for “renewable” energy use;
—
For gate-to-gate stages, number of IUCN Red List species and national conservation listspecies with habitats in areas affected by operations, by level of extinction risk;
—
Description of significant impacts of activities and products on biodiversity in protected areas and areas of high biodiversity value outside protected areas;
—
Total weight of waste by type and disposal method;
—
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of Annexes I, II, III, and VIII of the Basel Convention, and percentage of transported waste shipped internationally;
—
Information from environmental impact assessments (EIA) and chemical risk assessments.
—
justifications for inclusions/exclusions.
The OEFSRs shall furthermore define the appropriate unit for intensity-based metrics, required for specific communication purposes.
4.7
Assumptions/limitations
All limitations and assumptions shall be transparently reported.
The OEFSR shall report sector specific limitations and define the assumptions necessary to overcome such limitations.
5
Resource Use and Emissions Profile
All resource use and emissions associated with the life cycle stages included in the defined system boundaries shall be included in the Resource Use and Emissions Profile. This flows shall be grouped into “elementary flows” and “non-elementary (i.e. complex) flows”. All non-elementary flows in the Resource Use and Emissions Profile shall then be transformed into elementary flows.
5.2
Resource Use and Emissions Profile – screening step
If a screening step is conducted (highly recommended), readily available specific and/or generic data shall be used, fulfilling the data quality requirements as defined in section 5.6. Any exclusion of supply chain stages shall explicitly be justified and submitted to the review process, and their influence on the final results shall be discussed.
For supply chain stages for which a quantitative EF impact assessment is not intended, the screening step shall refer to existing literature and other sources in order to develop qualitative descriptions of potentially environmentally significant processes. Such qualitative descriptions shall be included in the Additional Environmental Information.
The OEFSR shall specify the processes to be included. The OEFSR shall also specify for which processes specific data are required, and for which the use of generic data is either permissible or required.
5.4
Resource Use and Emissions Profile - data
The Resource Use and Emissions Profile shall be the documented input and output flows associated with all activities and processes within the defined OEF boundaries.
The following elements shall be considered for inclusion in the Resource Use and Emissions Profile:
—
Direct activities and impacts of sources owned and/or operated by the Organisation;
—
Indirectly attributable upstream activities;
—
Indirectly attributable downstream activities.
Linear depreciation shall be used for capital equipment. The expected service life of the capital goods shall be taken into account (and not the time to evolve to an economic book value of 0).
The OEFSR shall further specify sources, quality and review requirements for the data used in an OEF study.
The OEFSR should provide one or more examples for compiling the Resource Use and Emissions Profile, including specifications with respect to:
—
Substance lists for activities/processes included;
—
Units;
—
Nomenclature for elementary flows.
These may apply to one or more supply-chain stages, processes or activities, for the purpose of ensuring standardised data collection and reporting. The OEFSR may specify more stringent data requirements for key upstream, gate-to-gate or downstream stages than those defined in this OEF Guide.
For modelling processes/activities within the defined Organisational boundary (i.e. gate-to-gate stage), the OEFSR shall also specify:
—
Processes/activities included;
—
Specifications for compiling data for key processes, including averaging data across facilities;
—
The expected service life of the capital goods;
—
Any site-specific data required for reporting as “Additional Environmental Information”;
—
Specific data quality requirements, e.g. for measuring specific activity data.
If the OEFSR requires/allows deviations from the default cradle-to-grave system boundary (e.g. if the OEFSR prescribes using cradle-to-gate boundary), the OEFSR shall specify how material/energy balances in the Resource Use and Emissions Profile shall be accounted for.
5.4.4
Accounting for electricity use (including use of renewable energy)
For electricity from the grid consumed upstream or within the defined Organisational boundary, supplier-specific data shall be used if available. If supplier-specific data is not available, country-specific consumption-mix data shall be used of the country in which the life cycle stages occur. For electricity consumed during the use stage of products, the energy mix shall reflect ratios of sales between countries or regions. Where such data are not available, the average EU consumption mix, or otherwise most representative mix, shall be used.
For renewable electricity from the grid consumed upstream or within the defined Organisational boundary, it shall be guaranteed that the renewable electricity (and associated impacts) is not double counted. A statement of the supplier shall be included as annex to the OEF report, guaranteeing that the electricity supplied is effectively generated using renewable sources and is not sold to any other organisation.
5.4.4
Biogenic carbon emissions
Removals and emissions for biogenic carbon sources shall be identified separately in the Resource Use and Emissions Profile.
5.4.4
Renewable energy generation
Credits associated with renewable energy generated by the Organisation shall be calculated with respect to the corrected (i.e. by subtracting the externally provided amount of renewable energy) average country-specific consumption-mix data of the country to which the electricity is provided. Where such data is not available, the corrected average EU consumption mix, or otherwise most representative mix shall be used. If no data are available on the calculation of corrected mixes, the uncorrected average mixes shall be used. It shall be transparently reported which energy mixes are assumed for the calculation of the benefits and whether or not these have been corrected.
5.4.4
Temporary (carbon)storage and delayed emissions
Credits associated with temporary (carbon) storage or delayed emissions shall not be considered in the calculation of the default EF impact categories. These shall be reported in the Additional Environmental Information if required by the OEFSRs.
5.4.4
Direct land use change (impact for climate change)
Greenhouse gas emissions from direct land use change shall be allocated to products for (i) 20 years after the land use change occurred or (ii) a single harvest period from the extraction of the evaluated product (even if longer than 20 years) and the longest period shall be chosen. For details see annex VI.
5.4.4
Indirect land use change (impact for climate change)
Greenhouse gas emissions from indirect land use change shall not be considered unless OEFSRs explicitly require to do so. In that case, indirect land use change shall be reported separately as Additional Environmental Information, but it shall not be included in the calculation of the greenhouse gas impact category.
5.4.5
Modelling transport scenarios
Transport parameters that shall be taken into account are: transport type, vehicle type and fuel consumption, load rate, number of empty returns when applicable and relevant, transport distance, allocation for goods transport based on load-limiting factor (i.e. mass for high-density products and volume for low-density products) and fuel production.
The impacts due to transport shall be expressed in the default reference units, i.e. tkm for goods and person-km for passenger transport. Any deviation from these default reference units shall be reported and justified.
The environmental impact due to transport shall be calculated by multiplying the impact per reference unit for each of the vehicle types by a) for goods: the distance and load and b) for persons: the distance and number of persons based on the defined transport scenarios.
The OEFSR shall specify transport, distribution and storage scenarios to be included in the study, if any.
5.4.6
Modelling use stage scenarios
If downstream stages are to be included in the OEF, then use profiles (i.e. the related scenarios and assumed service life) shall be specified for representative goods/services for the sector. All relevant assumptions for the use stage shall be documented. Where no method for determining the use stage of products has been established in accordance with the techniques specified in this Guide, the approach taken in determining the use stage of products shall be established by the Organisation carrying out the study. Documentation of methods and assumptions shall be provided. Relevant influences on other systems due to the use of the products shall be included.
The OEFSR shall specify:
—
The use scenario(s) to be included in the study, if any;
—
The time span to be considered for the use stage.
Published technical information should be taken into account for the definition of the use-stage scenarios. Definition of the use profile should also take into account use/consumption patterns, location, time (day/night, summer/winter, week/weekend), and assumed service life for the use stage of products. The actual usage pattern of the products should be used if available.
5.4.7
Modelling EOL scenarios
Waste flows arising from processes included in the system boundaries shall be modelled to the level of elementary flows.
The OEFSR shall define the EOL scenario(s) to be included in the OEF study, if any. These scenarios shall be based on current (year of analysed time interval) practice, technology and data.
5.5
Nomenclature
All resource use and emissions associated with the life cycle stages included in the defined system boundaries shall be documented using the International Reference Life Cycle Data system (ILCD) nomenclature and properties. If nomenclature and properties for a given flow are not available in the ILCD, the practitioner shall create an appropriate nomenclature and document the flow properties.
5.6
Data quality requirements
Data quality requirements shall be met by an OEF study intended for external communication. Data quality requirements apply to both specific data and generic data.
The following six criteria shall be adopted for semi-quantitative assessment of data quality in OEF studies:
—
Technological representativeness;
—
Geographical representativeness;
—
Time-related representativeness;
—
Completeness;
—
Parameter uncertainty;
—
Methodological appropriateness and consistency.
In the optional screening step (if conducted) a minimum “fair” quality data rating is required for data contributing to at least 90 % of the impact estimated for each EF impact category, as assessed via qualitative expert judgement.
In the final Resource Use and Emissions Profile, for the processes and/or activities accounting for at least 70 % of contributions to each EF impact category, both specific and generic data shall achieve at least an overall “good quality” level. A semi-quantitative assessment of data quality shall be performed and reported for these processes. At least 2/3 of the remaining 30 % (i.e. 70 % to 90 %) shall be modelled with at least “fair quality” data, as assessed via qualitative expert judgement. Remaining data (used for approximation and filling identified gaps (beyond 90 % contribution to environmental impacts)) shall be based on best available information.
The data quality requirements for technological, geographical and time related representativeness shall be subject to review as part of the OEF study. The data quality requirements related to completeness, methodological appropriateness and consistency, and parameter uncertainty shall be met by sourcing generic data exclusively from data sources complying with the requirements of the OEF Guide.
With respect to the data quality criterion “methodological appropriateness and consistency”, the requirements as defined in Table 6 shall apply until end 2015. From 2016 onwards, full compliance with the OEF methodology will be required.
With respect to the level at which assessment of data quality shall be conducted:
—
For generic data, at the level of the input flows;
—
For specific data, at the level of an individual process or aggregated processes, or at the level on individual input flows.
The OEFSR shall provide further guidance on data quality assessment scoring with respect to time-related, geographical and technological representativeness. The OEFSR shall for example specify which data quality score related to time representativeness should be assigned to a dataset representing a given year.
The OEFSR may specify additional criteria for the assessment of data quality (compared to the default criteria).
The OEFSR may specify more stringent data quality requirements regarding e.g.:
—
Foreground processes;
—
Background processes (both upstream and downstream stages);
—
Key supply chain processes/activities for the sector;
—
Key EF impact categories for the sector.
5.7
Specific Data Collection
Specific data shall be obtained for all foreground processes/activities and for background processes/activities, where appropriate. However, if generic data are more representative or appropriate than specific data (to be reported and justified) for foreground processes, generic data shall also be used for the foreground processes.
The OEFSRs shall specify:
1.
For which processes specific data shall be collected;
2.
The requirements for collection of specific data for each process/activity;
3.
The data collection requirements for the following aspects for each site:
—
Target stage(s) and the data collection coverage;
—
Location of data collection (e.g. domestically, internationally, representative factories);
—
Term of data collection (e.g. year, season, month, etc.);
—
When the location or term of data collection shall be limited to a certain range, provide a justification and show that the collected data will serve as sufficient samples.
Note:
 The basic rule is that the location of data collection is all target areas and the term of data collection is one year or more.
5.8
Generic Data Collection
When available, sector-specific generic data shall be used instead of multi-sector generic data.
All generic data shall fulfil the data quality requirements specified.
The sources of the data used shall be clearly documented and reported in the OEF report.
The OEFSR shall specify:
—
Where the use of generic data is permitted as an approximation for a substance for which specific data are not available;
—
The level of required similarities between the actual substance and the generic substance;
—
The combination of more than one generic dataset, if necessary.
5.9
Data Gaps
Any data gaps shall be filled using best available generic or extrapolated data
 (
100
)
. The contribution of such data (including gaps in generic data) shall not account for more than 10 % of the overall contribution to each EF impact category considered. This is reflected in the data quality requirements, according to which 10 % of the data can be chosen from the best available data (without any further data quality requirements).
The OEFSR shall specify potential data gaps and provide detailed guidance for filling data gaps.
5.11
Handling Multi-functionality
The OEF multi-functionality decision hierarchy shall be applied for resolving all multi-functionality problems at both process and facility-level: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (including (a) direct substitution or (b) some relevant underlying physical relationship); (3) allocation based on some other relationship (including (a) indirect substation or (b) some other relevant underlying relationship).
All choices made in this context shall be reported and justified with respect to the overarching goal of ensuring physically representative, environmentally relevant results.
If co-products are partly co-products and partly waste, all inputs and outputs shall be allocated to the co-products only.
Allocation procedures shall be uniformly applied to similar inputs and outputs.
For multi-functionality problems including recycling or energy recovery at EOL or for waste flows within the system boundaries, the equation described in Annex V shall be applied.
The OEFSR shall further specify multi-functionality solutions for application within the defined Organisational boundaries and, where appropriate, for upstream and downstream stages. If feasible/appropriate, the OEFSR may further provide specific substitution scenarios or factors to be used in case of allocation solutions. All such multi-functionality solutions specified in the OEFSR shall be clearly justified with reference to the OEF multi-functionality solution hierarchy.
Where sub-division is applied, the OEFSR shall specify which processes are to be sub-divided and according to what principles.
Where allocation by physical relationship is to be applied, the OEFSR shall specify the relevant underlying physical relationship to be considered and establish the relevant allocation factors.
Where allocation by some other relationship is to be applied, the OEFSR shall specify the relationship and establish the relevant allocation factors. For example, in the case of economic allocation, the OEFSR shall specify the rules for determining the economic values of co-products.
For multi-functionality in EOL situations, the OEFSR shall specify how to calculate the different parts within the provided mandatory formula.
6
Environmental Footprint Impact Assessment
The EF impact assessment shall include:
—
Classification;
—
Characterisation.
6.1.1
Classification
All inputs/outputs inventoried during the compilation of the Resource Use and Emissions Profile shall be assigned to the EF impact categories to which they contribute (“classification”) using the classification scheme as provided at http://lct.jrc.ec.europa.eu/assessment/projects.
If the Resource Use and Emissions Profile data are drawn from existing public or commercial life cycle inventory databases - where classification has already been implemented - it shall be assured that the classification and linked EF impact assessment pathways correspond to the requirements of this OEF Guide.
6.1.2
Characterisation
All classified inputs/outputs in each EF impact category shall be assigned CFs representing the contribution per unit of input/output to the category, using the provided CFs (available online at http://lct.jrc.ec.europa.eu/assessment/projects). EF impact assessment results shall subsequently be calculated for each EF impact category by multiplying the amount of each input/output by its CF and summing contributions of all inputs/outputs within each category in order to obtain a single measure expressed in terms of an appropriate reference unit.
If CFs from the default methods are not available for certain flows (e.g. a group of chemicals) of the Resource Use and Emissions Profile, then otherapproaches may be used for characterising these flows. In such circumstances, this shall be reported under “Additional Environmental Information”. The characterisation models shall be scientifically and technically valid, and based upon distinct, identifiable environmental mechanisms or reproducible empirical observations.
6.2.1
Normalisation (if applied)
Normalisation is not a required but recommended step for OEF studies. If it is applied, the normalised OEF results shall be reported under “Additional Environmental Information”, with all methods and assumptions documented. The normalised results shall not be aggregated as this implicitly applies weighting. Results of the EF impact assessment prior to normalisation shall be reported alongside the normalised results.
6.2.2
Weighting ( if applied)
Weighting is not a required but optional step for OEF studies. If weighting is applied, the weighted results shall be reported as “Additional Environmental Information”, with all methods and assumption documented. Results of the EF impact assessment prior to weighting shall be reported alongside weighted results.
The application of normalisation and weighting steps in OEF studies shall be consistent with the defined goals and scope of the study, including the intended applications.
7
Interpretation of results
The interpretation phase of an OEF study shall include the following steps: assessment of the robustness of the OEF model; identification of hotspots; estimation of uncertainty; and conclusions, limitations and recommendations.
7.2
Model robustness
The assessment of the robustness of the OEF model shall include an assessment of the extent to which methodological choices such as system boundaries, data sources, allocation choices and coverage of EF impact categories influence the results. These choices shall correspond to the requirements specified in this Guide and shall be appropriate to the context.
7.3
Hotspots
OEF results shall be evaluated to assess supply-chain hotspots/weak points at the level of the input/output, process, and supply chain stage and to assess potential for improvements.
The OEFSR shall identify the most relevant EF impact categories for the sector. Normalisation and weighting may be used to achieve such prioritisation.
7.4
Estimation of Uncertainty
At least a qualitative description of the uncertainties of the final OEF results shall be provided for both data and choice related uncertainties separately, in order to facilitate an overall appreciation of the uncertainties of the study results.
The OEFSR shall describe the uncertainties common to the sector and should identify the range in which results could be seen as not being significantly different in comparisons or comparative assertions.
7.5
Conclusions, Recommendations, and Limitations
Conclusions, recommendations and limitations shall be described in accordance with the defined goals and scope of the OEF study. OEF studies to support comparative assertions intended to be disclosed to the public shall be based both on this OEF Guide and related OEFSRs.
As required by ISO 14044:2006, for any comparative assertions intended to be disclosed to the public it shall be carefully considered whether any differences in data quality and methodological choices used to model the compared organisations may influence the comparability of the outcomes. Any inconsistencies in defining system boundaries, inventory data quality, or EF impact assessment shall be considered and documented/reported.
8
Reporting
Any OEF study intended for external communications shall include an OEF study report, which shall provide a relevant, comprehensive, consistent, accurate, and transparent account of the study and of the calculated environmental impacts associated with the Organisation. The reported information shall also provide a robust basis for assessing, tracking, and seeking to improve the environmental performance of the Organisation over time. The OEF report shall include, at a minimum, a Summary, a Main Report, and an Annex. These shall contain all the reporting elements specified in this OEF Guide (section 8.2).
The OEFSR shall specify and justify any deviations from the default reporting requirements and any additional reporting requirements and/or differentiate reporting requirements that depend on, for example, the type of applications of the OEF study and the type of organisation being assessed.
The OEFSRs shall specify whether the OEF results shall be reported separately for each of the selected life cycle stages.
9.1
Review
Any OEF study intended for internal communication claiming to be in line with the OEF Guide and any OEF study for external communication shall be critically reviewed in order to ensure that:
—
The methods used to carry out the OEF study are consistent with this OEF Guide;
—
The methods used to carry out the OEF study are scientifically and technically valid;
—
The data used are appropriate, reasonable and meet the defined quality requirements;
—
The interpretation of the results reflects the limitations identified;
—
The study report is transparent, accurate and consistent.
9.2
Review Type
Unless otherwise specified in relevant policy instruments, any OEF study intended for external communication shall be critically reviewed by at least one independent and qualified external reviewer (or review team). An OEF study to support a comparative assertion intended to be disclosed to the public shall be based on relevant OEFSRs and critically reviewed by at least three independent qualified external reviewers. Any OEF study intended for internal communication claiming to be in line with the OEF Guide shall be critically reviewed by at least one independent and qualified external reviewer (or review team)
The OEFSR shall specify the review requirements for OEF studies to be used for comparative assertions intended to be disclosed to the public (e.g. whether a review by at least three independent qualified external reviewers is sufficient).
9.3
Reviewer Qualifications
A critical review of the OEF study shall be conducted as per the requirements of the intended application. Unless otherwise specified, the minimum necessary score to qualify as a reviewer or a review team is six points, including at least one point for each of the three mandatory criteria (i.e. verification and audit practice, EF or LCA methodology and practice, and knowledge of technologies or other activities relevant to the OEF study). Score points per criteria shall be achieved by individuals, while score points may be summed across criteria at the team level. Reviewers or reviewer teams shall provide a self-declaration of their qualifications, stating how many points they achieved for each criterion and the total points achieved. This self-declaration shall be part of the mandatory annex of the OEF report.
(INFORMATIVE)
Annex II
Data Management Plan (Adapted from GHG Protocol Initiative
(
101
)
)
If a data management plan is developed, the following steps should be undertaken and documented.
1.
Establish an Organisation accounting quality person/team
. This person/team should be responsible for implementing and maintaining the data management plan, continually improving the quality of organisation inventories, and coordinating internal data exchanges and any external interactions (such as with relevant organisation accounting programs and reviewers).
2.
Develop Data Management Plan and Checklist
. Development of the data management plan should begin before any data are collected to ensure that all relevant information about the inventory is documented as it proceeds. The plan should evolve over time as data collection and processes are refined. In the plan, the quality criteria and any evaluation/scoring systems are to be defined. The data management plan checklist outlines what components should be included in a data management plan and can be used as a guide for creating a plan or for pulling together existing documents to constitute the plan.
3.
Perform data quality checks
. Checks should be applied to all aspects of the inventory process, focusing on data quality, data handling, documentation, and calculation procedures. The defined quality criteria and scoring systems form the basis for the data quality checks.
4.
Review of Organisation inventory and reports
. Selected independent external reviewers should review the study – ideally from the beginning.
5.
Establish formal feedback loops to improve data collection, handling and documentation processes
. Feedback loops are needed to improve the quality of the organisation inventory over time and to correct any errors or inconsistencies identified in the review process.
6.
Establish reporting, documentation and archiving procedures
. Establish record-keeping processes for which and how data should be stored; what information should be reported as part of internal and external inventory reports; and what should be documented to support data collection and calculation methodologies. The process may also involve aligning or developing relevant database systems for record keeping.
The data management plan is likely to be an evolving document that is updated as data sources change, data handling procedures are refined, calculation methodologies improve, organisation inventory responsibilities change within an organisation, or the business objectives of the organisation inventory change.
(INFORMATIVE)
Annex III
Data Collection Check-list
A data collection check-list is useful for organising data collection activities and results while compiling the Resource Use and Emissions Profile. The following non-exhaustive check-list may be used as a starting point for data collection and organisation of a data collection template:
—
Introduction to the OEF study, including an overview of the objectives of data collection and the template/questionnaire employed;
—
Information on the entity(ies) or person(s) responsible for measurement and data collection procedures;
—
Description of the site where data are to be collected (for example, maximum and normal operation capacity, annual productive output, location, number of employees, etc.);
—
Date/year of data collection;
—
Description of the Organisation;
—
Product Portfolio description;
—
Overall flow diagrams 
(
102
)
 for owned/operated facilities within the defined Organisational boundaries;
—
Input and outputs per facility;
—
Data quality info (technological representativeness, geographical representativeness, time-related representativeness, completeness and parameter uncertainty).
Example: Simplified data collection check-list
Technical overview
Figure 6
Process overview diagram for the production stage at a T-shirt company
Fiber
Oil
Chemical
Dye
Energy
Water
Spinning
Twisting
Texturising
Weaving
Pretreatment
Dyeing
Printing
Coating
Finishing
Emissions to soil
Emissions to Air
Solid Waste
Waste Water
Finished Products
List of processes within the system boundary: fibre production, spinning, twisting, texturising, weaving, pre-treatment, dyeing, printing, coating and finishing.
Collection of unit process Resource Use and Emissions Profile data
Process name
: finishing process
Process diagram
: finishing refers to processes performed on yarn or fabric after weaving or knitting to improve the look and, performance, of the finished textile product
In Figure 7 the flow diagram is presented for a facility within the defined Organisational boundary.
Figure 7
Flow diagram for a facility within the defined Organisational boundary
Textile Finishing Process
General Info
year of reference:
age of the site [a]:
no. of employees:
annual turnover [EURO/a]:
working days [d/a]:
nearest distance to the neighbourhood [m]:
2.2 Energy
2.2 oil [t/a]:
coal [t/a]:
gas [m3/a]:
electricity [kWh/a]:
steam generation [t/a]:
2.3 Water
2.3 annual consumption [m3/a]:
own wells/supply [%]:
kind of pretreatment:
2.4 Chemical/Auxiliaries
Quantity [t/a]:
dyestuffs and pigments:
organic auxiliaries:
basic chemicals:
2.1 Raw Materials
Kind and quantity [t/a]:
Co: - PES:
Co/PES: - PA:
…
…
…
…
Make-ups [%]
fabrics:
knitted material:
yarn:
floc:
3.5 Waste Water
Quantity [m 3/a]:
Load [t/a] of COD: BOD5: AOX: Cu: Ni: Cr: SS: Total-N: Total-P:
Indirect/direct discharge: …
Separate cooling water discharge [Yes/no]: …
if yes [m 3/a]:
3.4 Solid Waste
3.3 Emission to air
Sources and quantity [t/a]:
SO
2
:
NO
x
:
organic C:
…
…
…
3.2 Waste Heat
In [kWh/a]:
off gas:
wastewater:
others:
3.1 Products
3.1 Kind and quantity [t/a]:
…
…
…
…
Total Inputs to Facility
Code
Name
Amount
Unit
Total Outputs from Facility
Code
Name
Amount
Unit
Example of Resource Use and Emissions Profile for a facility (selected substances)
(
103
)
Parameter
Unit
Amount
Energy consumption (non-elementary)
GJ
115,5
Electricity (elementary)
GJ
34,6
Fossil Fuel (elementary)
GJ
76
Natural gas (elementary)
Mg
0,59
Natural gas, feedstock (elementary)
Mg
0,16
Crude oil (elementary)
Mg
0,57
Crude oil, feedstock (elementary)
Mg
0,48
Coal (elementary)
Mg
0,66
Coal, feedstock (elementary)
Mg
0,21
LPG (elementary)
Mg
0,02
Hydro power (elementary)
GJ
5,2
Water (elementary)
Mg
12 400
Emissions to air (elementary flows)
CO
2
Mg
5,132
CH
4
Mg
8,2
SO
2
Mg
3,9
Nox
Mg
26,8
CH
Mg
25,8
CO
Mg
28
Emissions to water (elementary flows)
COD Mn
Mg
13,3
BOD
Mg
5,7
Tot-P
Mg
0,052
Tot-N
Mg
0,002
Product Outputs (non-elementary flows)
Pants
#
20 000
T-shirts
#
15 000
Annex IV
Identifying Appropriate Nomenclature and Properties for Specific Flows
The principal target audience for this Annex are experienced Environmental Footprint practitioners and reviewers. This Annex is based on the “International Reference Life Cycle Data System (ILCD) Handbook - Nomenclature and other conventions”. (EC – JRC – IES, 2010f). If further information and background is required on nomenclature and naming conventions, please refer to the afore mentioned document, which is available at: http://lct.jrc.ec.europa.eu/ .
Different groups often use considerably different nomenclature and other conventions. As a consequence, Resource Use and Emissions Profiles (for Life Cycle Assessment practitioners: Life Cycle Inventory (LCI) datasets) are incompatible on different levels, thereby strongly limiting the combined use of Resource Use and Emissions Profiles datasets from different sources or an efficient, electronic exchange of data among practitioners. This also hampers a clear unambiguous understanding and review of OEF reports.
The purpose of this Annex is to support data collection, documentation and use for Resource Use and Emissions Profiles in OEF studies by providing a common nomenclature and provisions on related topics. The document also forms the basis for a common reference elementary flow list for use in OEF studies.
This supports efficient OEF work and data exchange among different tools and databases.
The goal is to guide data collection, naming, and documentation in such a way that the data:
—
Are meaningful, precise and useful for further EF impact assessments and interpretation and reporting;
—
Can be compiled and provided in a cost-efficient way ;
—
Are comprehensive and do not overlap;
—
Can be efficiently exchanged among practitioners who have different databases and software systems, thereby reducing the likelihood of errors.
This nomenclature and other conventions focus on elementary flows, flow properties and the related units, and give suggestions for the naming of process datasets, product and waste flows, for better compatibility among different database systems. Basic recommendations and requirements are also given on the classification of source and contact datasets.
Table 10 lists the ILCD Handbook rules that are required in OEF studies. Table 11 specifies the rule-category and the relevant chapters of the ILCD Handbook.
Table 10
Required rules for each flow type
Items
Required Rules from the ILCD- Nomenclature
 (
104
)
Raw material, input
2, 4, 5
Emission, output
2,4,9
Product flow
10,11,13,14,15,16,17
Table 11
ILCD Nomenclature Rules
(
105
)
Rule #
Rule Category
Chapter in ILCD Handbook - Nomenclature and other conventions
2
"elementary flow categories" by receiving / providing environmental compartment
Chapter 2.1.1
4
Further differentiation of providing/receiving environmental compartments
Chapter 2.1.2
5
Additional, non-identifying classification for "Resources from ground" elementary flows
Chapter 2.1.3.1
9
Recommended for both technical and non-technical target audience: additional, non-identifying classification for emissions
Chapter 2.1.3.2
10
Top-level classification for Product flows, Waste flows, and Processes
Chapter 2.2
11
Second level classifications for Product flows, Waste flows, and Processes (for preceding top-level classification)
Chapter 2.2
13
“Base name” field
Chapter 3.2
14
“Treatment, standards, routes” name field
Chapter 3.2
15
“Mix type and location type” name field
Chapter 3.2
16
“Quantitative flow properties” name field
Chapter 3.2
17
Naming pattern of flows and processes
Chapter 3.2
Example of Identifying Appropriate Nomenclature and Properties for Specific Flows
Raw material, Input: Crude oil (Rules 2,4,5)
(1)
Specify "elementary flow category" by the issuing / receiving environmental compartment:
Example
:
Resources - Resources from ground
(2)
Further differentiation of issuing / receiving environmental compartments
Example
:
Non-renewable energy resources from ground
(3)
additional, non-identifying classification for "Resources from ground" elementary flows
Example
:
Non-renewable energy resources from ground (e.g. "Crude oil; 42,3 MJ/kg net calorific value")
Flow dataset: Crude oil: 42,3 MJ/kg net calorific value
Ref: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-a6f8-0050c2490048_02.01.000.html
Flow data set: crude oil; 42.3 MJ/kg (en)
Flow information
Data set information
Name
Base name;
crude oil; 42.3 MJ/kg
Elementary flow categorization
Category name
Resources
Resources from ground
Non-renewable energy resources from ground
General comment on data set
Reference elementary flow of the International Reference Life Cycle Data System (ILCD).
Emission, output: Example: Carbon Dioxide (Rules 2, 4, 9)
(1)
Specify "elementary flow categories" by issuing / receiving environmental compartment:
Example
:
Emissions – Emissions to air - Emissions to air, unspecified
(2)
Further differentiation of issuing / receiving environmental compartments
Example
:
“Emission to air, DE”
(3)
Additional, non-identifying classification of emissions
Example
:
Inorganic covalent compounds” (e.g. "Carbon dioxide, fossil", "Carbon monoxide", "Sulphur dioxide", "Ammonia", etc.)
Ref: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-af54-0050c2490048_02.01.000.html
Flow data set: carbon dioxide (en)
Flow information
Data set information
Name
Base name
carbon dioxide
Elementary flow categorization
Category name
Emissions
Emissions to air
Emissions to air, unspecified
CAS Number
000124-38-9
Sum formula
CO
2
Product flow: Example: T-shirt (Rules 10-17)
(1)
Top-level classification for Product flows, Waste flows, and Processes:
Example
:
“System”
(2)
second level classifications for Product flows, Waste flows, and Processes (for preceding top-level classification):
Example
:
“Textiles, furniture and other interiors”
(3)
“Base name” field:
Example
:
“Base Name: White polyester T-shirt”
(4)
“Treatment, standards, routes” name field:
Example
:
“ ”
(5)
“Mix type and location type” name field:
“Production mix, at point of sale”
(6)
“Quantitative flow properties” name field:
Example
:
“160 grammes polyester”
(7)
Naming convention of flows and processes.
<“Base name”; “Treatment, standards, routes”; “Mix type and location type”; “Quantitative flow properties”>.
Example
:
“White polyester T-shirt; product mix at point of sale; 160 grammes polyester”
Annex V
Dealing with Multi-functionality in End-of-Life Situations
Dealing with multi-functionality of products is particularly challenging when recycling or energy recovery of one (or more) of these products is involved as the systems tend to get rather complex.
The overall resulting Resource Use and Emissions Profile (RUaEP) per unit of analysis can be estimated using the formula provided below, which:
—
Is applicable for both open-loop and closed-loop recycling;
—
If relevant/applicable, and can accommodate re-use of the product being assessed. This is modelled in the same manner as recycling;
—
If relevant/applicable, can accommodate downcycling, i.e. any differences in quality between the secondary (i.e. recycled or reused) material and the primary (i.e. virgin) material;
—
If relevant/applicable, can accommodate energy recovery;
—
Allocates the impacts and benefits due to recycling equally between the producer using recycled material and the producer producing a recycled product: 50/50 allocation split. 
(
106
)
The quantitative figures for the relevant parameters involved need to be gathered in order to use the formula provided below to estimate the overall RUaEP per unit of analysis. Whenever feasible, this should be determined based on data associated with the actual processes involved. However, this may not always be possible / feasible and data may have to be found elsewhere (please note that the explanation provided hereafter for each term of the formula contains a recommendation on how/where to find missing data).
The RUaEP per unit of analysis 
(
107
)
 is calculated with the following formula:
The abovementioned formula can be divided into 5 blocks:
These are interpreted as follows (the different parameters are explained in detail hereafter):
—
represents the RUaEP from virgin material acquisition and pre-processing.
—
represents the RUaEP associated to the recycled material input and is proportional to the fraction of material input that has been recycled in a previous system.
—
represents the RUaEP from the recycling (or re-use) process from which the credit from avoided virgin material input (accounting for any eventual downcycling) are subtracted.
—
represents the RUaEP arising from the energy recovery process from which the avoided emissions arising from the substituted energy source have been subtracted.
—
represents the net RUaEP from the disposal of the fraction of material that has not been recycled (or re-used) at End-of-Life or handed over to an energy recovery process.
Where:
—   
E
V
= specific emissions and resources consumed (per unit of analysis) arising from virgin material (i.e. virgin material acquisition and pre-processing). If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E*
V
= specific emissions and resources consumed (per unit of analysis) arising from virgin material (acquisition and pre-processing) assumed to be substituted by recyclable materials:
—
If only closed loop recycling takes place: E*
V
 = E
V
;
—
If only open loop recycling takes place: E*
V
 = E’
V
 represents the input of virgin material that refers to the actual virgin material substituted through open loop recycling. If this information is not available, assumptions should be made as to what virgin material is substituted, or average data should be used which should be sourced according to the sources of generic data listed in section 5.8. If no other relevant information is available it could be assumed that E’
V
 = E
V
 as if closed loop recycling had taken place.
—   
E
recycled
= specific emissions and resources consumed (per unit of analysis) arising from the recycling 
(
108
)
 (or re-use) process of the recycled (or re-used) material, including collection, sorting and transportation processes. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E
recyclingEoL
= specific emissions and resources consumed (per unit of analysis) arising from the recycling process at the End-of-Life stage, including collection, sorting and transportation processes. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
Note
: in closed loop recycling situations E
recycled
 = E
recyclingEoL
 and E*
V
 = E
V
—   
E
D
= specific emissions and resources consumed (per unit of analysis) arising from disposal of waste material at the EoL of the analysed product (e.g. landfill, incineration, pyrolysis). If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E*
D
= specific emissions and resources consumed (per unit of analysis) arising from disposal of waste material (e.g. landfilling, incineration, pyrolysis) at the EoL of the material where the recycled content is taken from. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—
If only closed-loop recycling takes place: E*
D
 = E
D
—
If only open-loop recycling takes place: E*
D
 = E’
D
 represents the disposal of the material where the recycled content is taken from. If this information is not available, assumptions should be made as how this material would have been disposed if it was not recycled. If no relevant information is available it could be assumed that E’
D
 = E
D
, as if closed-loop recycling had taken place.
—   
E
ER
= specific emissions and resources consumed (per unit of analysis) arising from the energy recovery process. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
E
SE,heat
 and E
SE,elec
= specific emissions and resources consumed (per unit of analysis) that would have arisen from the substituted energy source, heat and electricity respectively. If this information is not available, generic data should be used which should be sourced according to the sources of generic data listed in section 5.8.
—   
R
1
 [dimensionless]
= “recycled (or re-used) content of material”, is the proportion of material in the input to the production that has been recycled in a previous system (0=<R
1
<=1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat 
(
109
)
.
—   
R
2
 [dimensionless]
= “recycling (or reuse) fraction of material”, is the proportion of the material in the product that will be recycled (or re-used) in a subsequent system. R
2
 shall therefore take into account the inefficiencies in the collection and recycling (or re-use) processes (0=<R
2
=<1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat (
83
).
—   
R
3
 [dimensionless]
= the proportion of material in the product that is used for energy recovery (e.g. incineration with energy recovery) at EoL (0=<R
3
=<1). If this information is not available, comprehensive and regularly updated statistical information on recycling rates and other relevant parameters can be obtained from suppliers such as Eurostat (
83
).
—   
LHV
= Lower Heating Value [e.g. MJ/kg] of the material in the product that is used for energy recovery. This should be determined with an appropriate laboratory method. If this is not possible or feasible, generic data should be used (see, for example, the “ELCD Reference elementary flows” 
(
110
)
, and the ELCD database under EoL treatment / Energy recycling 
(
111
)
).
—   
X
ER,heat
 and X
ER,elec
 [dimensionless]
= the efficiency of the energy recovery process (0<X
ER
<1) for both heat and electricity, i.e. the ratio between the energy content of output (e.g. output of heat or electricity) and the energy content of the material in the product that is used for energy recovery. X
ER
 shall therefore take into account the inefficiencies of the energy recovery process (0=<X
ER
<1). If this information is not available, generic data should be used (see, for example EoL treatment / Energy recycling in the ELCD database).
—   
Qs
= quality of the secondary material, i.e. the quality of the recycled (or re-used) material (see note below).
—   
Qp
= quality of the primary material, i.e. the quality of the virgin material (see note below).
Note
: Q
s
/Q
p
 is a dimensionless ratio taken as an approximation for any differences in quality between the secondary material and the primary material (“downcycling”). Following the EF multi-functionality hierarchy (see section 5.11), the possibility of identifying a relevant, underlying physical relationship as a basis for the quality correction ratio will be assessed (the limiting factor shall be determining). If this is not possible, some other relationship shall be used, for example, economic value. In this case, the prices of primary versus secondary materials are assumed to serve as a proxy for quality. In such a situation, Qs/Qp would correspond to the ratio between the market price of the secondary material (Qs) and the market price of the primary material (Qp). Market prices of primary and secondary materials can be found in online sources 
(
112
)
. The quality aspects to be considered for the primary and secondary material shall be specified in the OEFSR.
Annex VI
Guidance on accounting for Direct Land Use Change Emissions Relevant for Climate Change
This Annex gives guidance on the accounting of greenhouse gas emissions related to direct land use change contributing to climate change.
The impact on climate is a result of biogenic CO
2
 emissions and removals, caused by carbon stock change, and biogenic and non-biogenic CO
2
, N
2
O and CH
4
 emissions (e.g. biomass burning). Biogenic emissions include those resulting from the burning (combustion) or degradation of biogenic materials, wastewater treatment and biological sources in soil and water (including CO
2
, CH
4
 and N
2
O), while biogenic removals correspond to the uptake of CO
2
 during photosynthesis. Non-biogenic emissions correspond to all emissions resulting from non-biogenic sources, such as fossil-based materials, while non-biogenic removals correspond to the CO
2
 that is removed from atmosphere by a non-biogenic source (WRI and WBCSD 2011b).
Changes in land use might be classified as being direct or indirect:
Direct Land Use Changes (dLUC)
 occur as the results of a transformation from one land use type into another, which takes place in a unique land cover, possibly incurring changes in the carbon stock of that specific land, but not leading to a change in another system.
Indirect Land Use Changes (iLUC)
 occur when a certain transformation in land use induces changes outside the system boundaries, i.e. in other land use types.
Figure 8 shows the schematic representation of both direct and indirect land use changes related to biofuel production.
Figure 8
Schematic representation of direct and indirect land use changes (adapted from (CE Delft 2010))
The remaining of this annex focuses on direct land use changes as the OEF does only require to consider this and does not allow to consider indirect land use (see section 5.4.4)
SECTION 1:   REFERENCES FOR THE CALCULATIONS OF DIRECT LAND USE CHANGE EMISSIONS
The Commission Decision C(2010)3751 provides guidelines for the calculation of land carbon stocks for the reference land use and the actual land use. The Decision provides values for carbon stock for four different land use categories: cropland, perennial crops, grassland and forest land. For land use changes in these categories, the Commission Decision C(2010)3751 guidelines shall be followed. However, for emissions from the conversion to other land use categories such as wetlands, settlements and other land uses (e.g. bare soil, rock and ice), not included in the Decision, the IPCC 2006 Guidelines for National Greenhouse Gas Inventories (IPCC, 2006) shall be followed.
For the release and uptake of CO
2
 caused by direct land use change, the use of the most recent IPCC CO
2
 emission factors shall be used as referred to in the Commission Decision C(2010)3751, unless more accurate, specific data are available. Other emissions as a result of land use change (e.g. NO
3
- losses to water, emissions from biomass burning, soil erosion, etc.) should be measured or modelled for the particular case or using authoritative sources.
SECTION 2:   PRACTICAL GUIDANCE ACCORDING TO PAS 2050:2011
For practical guidance on specific issues (e.g. in case previous land use is unknown), the application of PAS 2050:2011 (BSI 2011) is recommended (in coherence with the European Food Sustainable Consumption and Production Roundtable (Food SCP) and the published ENVIFOOD Protocol). The PAS 2050:2011 is supplemented by the PAS2050-1 (BSI 2012), for the assessment of GHG emissions from the cradle-to-gate (from raw material extraction to manufacturing) stages of the life cycle of horticultural products. PAS 2050-1:2012 takes into account the emissions and removals involved in the cultivation of a horticultural crop product and supplements (not substitutes) PAS 2050:2011. A supplementary excel file is also provided by the British Standard Institution (BSI) for the PAS 2050-1:2012 calculations.
Previous LU category and production location
Following PAS 2050:2011 (BSI 2011), three distinct situations (and respective guidelines) can be identified, depending on the availability of information about the location of production and the previous land use category:
—
“
                           
Country of production and previous LU are known
: GHG emissions from LUC from a previous land use into the current one might be found in Annex C, from the PAS 2050:2011 (BSI 2011). For the emissions not listed in Annex C, the 2006 IPCC Guidelines for National Greenhouse Gas Inventories should be used” (BSI 2011).
—
“
                           
Country of production is known and previous LU is unknown
: GHG emissions shall be the estimate of LUC average emissions for that crop in that country” (BSI 2011).
—
“
                           
Country of production and previous LU are unknown
: GHG emissions shall be the weighted average LUC emissions of that specific commodity in the countries in which it is grown” (BSI 2011).
General GHG emissions and removals to be included in the assessment
Following PAS 2050:2011 (BSI 2011) the emissions and removals to be included in the assessment are:
—
Gases included
 in 
Annex A of the PAS 2050:2011
 (BSI 2011);
OBS
: Some exceptions may apply for biogenic carbon emissions and removals related to food and animal feed products. For food and feed, emissions and removals arising from biogenic sources that become part of the product may be excluded. The exclusion shall not apply to:
—
emissions and removals of biogenic carbon used in the production of food and feed (e.g. in burning biomass for fuel) where that biogenic carbon does not become part of the product;
—
non-CO
2
 emissions arising from degradation of waste food and feed and enteric fermentation;
any biogenic component in material that is part of the final product but is not intended to be ingested (e.g. packaging).” (BSI 2011, page 9).
—
For methane (CH
4
) emissions resulting from waste combustion with energy recovery, refer to 8.2.2, page 22, PAS 2050:2011.
Annex VII
Mapping of Terminology Used in this OEF Guide with ISO Terminology
This Annex provides a mapping of the key terms used in this OEF Guide with the corresponding terms used under ISO 14044:2006. The reason for diverging from the ISO terminology is to make the OEF Guide more accessible to its target audience, which also includes groups that do not necessarily have strong background knowledge of environmental assessment. The tables below provide such a mapping of diverging terms.
Table 12
Mapping of key terms
Terms used in ISO 14044:2006
Correspondent terms used in this OEF Guide
Functional unit
Unit of analysis
Life cycle inventory analysis
Resource Use and Emissions Profile
Life cycle impact assessment
Environmental footprint impact assessment
Life cycle interpretation
Environmental footprint interpretation
Impact category
Environmental footprint impact category
Impact category indicator
Environmental footprint impact category indicator
Table 13
Mapping of data quality criteria
Terms used in ISO 14044:2006
Correspondent terms used in this OEF Guide
Time-related coverage
Time-related representativeness
Geographical coverage
Geographical representativeness
Technology coverage
Technological representativeness
Precision
Parameter uncertainty
Completeness
Completeness
Consistency
Methodological Appropriateness and Consistency
Sources of the data
Covered under “Resource Use and Emissions Profile”
Uncertainty of the information
Covered under “Parameter uncertainty”
Annex VIII
OEF Guide and ILCD handbook: Major Deviations
This annex points out the most important aspects of how this OEF Guide deviates from the ILCD Handbook, and provides a concise justification for these deviations.
1.
Target audience(s):
As opposed to the ILCD Handbook, the OEF Guide is aimed at people who have limited knowledge of life cycle assessment. It is therefore written in a more accessible manner.
2.
Completeness check:
The ILCD Handbook gives two options for checking completeness: (1) completeness check at the level of each environmental impact and (2) completeness check at the level of the overall (i.e. aggregated) environmental impact. The OEF Guide considers completeness only at the level of each environmental impact. In fact, as the OEF Guide does not recommend any specific set of weighting factors, the overall (i.e. aggregated) environmental impact cannot be estimated.
3.
Extension of the goal definition
The OEF Guide is meant for use in specific applications, therefore extensions of the goal definition are not foreseen.
4.
Scope definition includes “limitations”
The scope definition of the OEF Guide shall also include specifications of the limitations of the study. In fact, based on experience gained with the ILCD Handbook, the limitation can be properly defined only when practitioners have information regarding all aspects related to the goal definition and the function of analysis.
5.
Review procedure is defined in the goal definition:
The review procedure is essential to improve the quality of an OEF study, therefore it needs to be defined in the first step of the process, i.e. the goal definition.
6.
Screening step instead of iterative approach
The OEF Guide recommends that a screening step be conducted to obtain an approximate estimation of each environmental impact for the default EF impact categories. This step is similar to the iterative approach in the ILCD Handbook.
7.
Data quality rating
The OEF Guide makes use of five rating-levels for evaluating the data quality (excellent, very good, good, fair, poor), compared to the three levels used in the ILCD Handbook. This will allow for the use of data with lower data quality levels in the OEF study compare with those required by the ILCD Handbook. Also, the OEF Guide uses a semi-quantitative formula for assessing data quality, making it easier to achieve e.g. “good” data quality.
8.
Multi functionality decision hierarchy
The OEF Guide provides a decision hierarchy for solving multi-functionality of products/organisations which deviates from the approach endorsed by the ILCD Handbook. The OEF Guide also provides an equation for solving multi-functionality in recycling and energy recovery situations at the end-of-life stage.
9.
Sensitivity analysis
Carrying out sensitivity analysis of the results is an optional step in the OEF Guide. This is expected to reduce the workload for users of the OEF Guide.
Annex IX
Comparison of Organisation Environmental Footprint Key Requirements with Other Methods
Although similar widely accepted corporate environmental accounting methods and guidance documents align closely on much of the methodological guidance they provide, it is noteworthy that discrepancies and/or lack of clarity remains on a number of important decision points, which reduces the consistency and comparability of analytical outcomes. This annex provides a summary of selected key requirements of this OEF Guide and compares these with a number of existing methods. It is based on the document “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”, that can be accessed via http://ec.europa.eu/environment/eussd/corporate_footprint.htm. (EC-IES-JRC, 2011b)
Comparison of key requirements: OEF Guide vs. other methods
OEF Guide
ISO 14064 (2006)
ISO WD/TR 14069
(working draft 2, 2010)
ILCD (2011)
GHG protocol (2011)
Bilan Carbone (version 5.0)
DEFRA CDP (2009)
CDP – water (2010)
GRI (version 3.0)
Life Cycle Thinking (LCT)-based
Yes
Scope 1, 2 (not LCT) and optional for scope 3
 (
113
)
 (LCT).
Scope 1, 2 (not LTC) and optional for scope 3 (LCT).
Yes.
Scope 1, 2 (not LCT) and 3 (LCT).
Scope 1, 2 (not LCT) and 3 (LCT).
Scope 1 and 2 (not LCT) recommended as minimum and discretionary for significant scope 3 (LCT) emissions.
No
Not explicit. For some indicators, direct + indirect impacts must be accounted for.
Applications and exclusions
In-house applications
 may include support to environmental management, identification of environmental hot-spots, environmental improvement and performance tracking;
External applications
 (e.g. B2B, B2C) cover a wide range of possibilities, from responding to costumer and consumer demands,to marketing, benchmarking, environmental labelling, etc.
Organisational design, development, management and reporting of GHG emissions for the purpose of corporate risk management, voluntary initiatives, GHG markets, or regulatory reporting.
See ISO 14064.
Organisation-level analyses (organisational design, development, management and reporting, monitoring).
Intended to support accountancy and disclosure for internal use and external applications.
May be applied to GHG accountancy and disclosure for industrial organisations, legal entities, territories, or territorial structures, specific projects or activities. It is also intended to be applicable for use within the frameworks for reporting provided by ISO 14064, the GHG Protocol, and the Carbon Disclosure Project.
Intended to support GHG disclosure for businesses and other private or public sector organisations, including SMEs, voluntary sector organisations and local authorities.
Intended to inform corporate disclosure to investors.
Intended to inform sustainability accountancy for corporate disclosure to all relevant stakeholders.
Target audiences
B2B and B2C.
B2B and B2C.
B2B and B2C.
B2B and B2C.
B2B, B2C, Business to interested stakeholder through public reporting.
internal
B2B, B2C, Internal, public, voluntary and private sector.
institutional investors
B2B and B2C.
Scope
Default cradle-to-grave.
Scope 1, 2 and optional for Scope 3
Scope 1, 2 and optional for Scope 3
Full cradle-to-grave life cycle accountancy
Scope 1, 2 (Corporate standard) and Scope 3 (Value Chain Standard)
Scope 1, 2 and 3.
Scope 1, 2 recommended as a minimum and discretionary for significant scope 3 emissions.
Does not refer to Scopes (nor life cycle based).
Scope concept is not referred to (rather, users are instructed to account for impacts of activities over which the company has control or significant influence).
System boundaries
Control approach (financial and/or operational).
Choice of equity share, financial control, or operational control approach
Choice of equity share, financial control, or operational control approach
Not specified.
Boundaries defined based on equity share or control criteria.
Choice of equity share, financial control, or operational control approach
Choice of equity share, financial control, or operational control approach
Choice of equity share, financial control, or operational control approach
Financial/operational control AND ability to exert significant influence
Functional unit (FU)
Concept of functional unit (organisation as goods/service provider) and reference flow (Product Portfolio = the sum of goods/services provided by the organisation over the reporting interval)
Does not use FU and reference flow concept
Applies functional unit concept for organisation analyses (what, how much, for how long).
Does not use FU and reference flow concept
Cut-off criteria
Not allowed.
Based on considerations of materiality, feasibility and cost effectiveness.
To be determined relative to study goals.
To be determined relative to study requirements.
Discouraged.
Discouraged.
Discouraged.
Permissible where data is lacking.
Based on control/influence/significance.
Impact categories and enviromental impact assessment methods
A default set of 14 mid-point impact categories and specified impact assessment models with accompanying impact indicator.
Any exclusion shall be explicitly justified and their influence on the final results discussed. Such exclusions are subject to review.
GHG emissions
GHG emissions
15 impact categories (12 midpoint and 3 end point) with recommended impact assessment models and according impact indicators.
GHG emissions
GHG emissions
GHG emissions
Water use.
All relevant social, economic and environmental impacts.
Modelling approach (attributional vs. consequential)
Takes elements from both attributional and consequential modeling approaches.
No guidance.
Provides 23 categories for scope 3.
Attributional modelling and industry-average substitution for EOL processes.
—
Provides modelling spreadsheets with embedded (but customisable) default emission factors that are applied to activity data.
—
Provides 15 categories e.g. business travel, investment for modelling Scope 3 emissions, with recommended inclusions for each.
—
Provides modelling spreadsheets with embedded (but customisable) default emission factors that are applied to activity data.
—
Bilan Carbone method aims to provide average emissions factors which are accurate within one order of magnitude
—
Provides modelling spreadsheets with embedded default emission factors that are applied to activity data. Also provides a high level diagnostic tool for indirect emissions from the supply chain.
—
These emission factors are updated annually.
No guidance.
No guidance.
Data quality requirements (DQRs)
Data quality is assessed against six criteria (technological, geographical and time-related representativeness, completeness, parameter uncertainty and methodological appropriateness and consistency).
DQRs are mandatory for OEF studies intended for external communication, recommended for studies intended for in-house applications.
For the processes accounting for at least 70 % to each impact category, “good quality” required for both specific and generic data based on a semi-quantitative assessment. […]
Requires data management plan + uncertainty assessment. Refers to ISO 14064-3 for validation / verification requirements.
See ISO 14064-1.
Adopts ISO 14044.
Recommends qualitative data quality scoring for scope 3 calculations. Specifies criteria for a data management plan. Guidelines on the GHG website for uncertainty assessments.
Recommends the calculation of 95 % confidence intervals. Spreadsheet calculators provided for uncertainty estimates.
No requirements. Refers to GHG protocol for uncertainty estimates
No guidance. Requests percentage of water withdrawals and discharges that have been verified or assured.
No guidance. Recommends uncertainty assessment.
Specific data
Required for all foreground processes and for background processes, where appropriate. However, in case generic data is more representative or appropriate than specific data (to be justified and reported) for foreground processes, generic data shall be used for the foreground processes too.
Required for corporate activities within the system boundary.
Provides list of 23 categories for which primary “activity” data should be collected for Scope 3 modelling.
Provides guidance for different approaches to data collection.
Preferred for foreground system and main background processes.
Provides guidance on collection of specific data for corporate scope 3 activities.
Required for corporate activities within the system boundary.
Required for corporate activities within the system boundary.
No guidance
No guidance
Generic data
Should be used only for background processes.
Generic data shall, where available, be sourced from:
—
Data developed in line with the requirements for the relevant OEFSRs
—
Data developed in line with the requirements for OEF studies;
—
ILCD Data Network
—
ELCD
Data collection template:
 the template provided is informative
Should be derived from a recognised source and be current and appropriate.
Describes range of situations where secondary data may be sourced.
For all other data needs.
Provides description of generic data for each category in scope 3. Preferred sources: internationally recognised government or peer-reviewed sources.
Provides emission factors and average activity data. Other generic data should be sourced from ELCD and peer-reviewed data.
Provides emission factors (more site specific data should be used if available). May use EUTS, CCA and CRC data.
No provisions provided.
No provisions provided.
Allocation / multi-functional hierarchy
OEF multi-functionality hierarchy: (1) subdivision or system expansion; (2) allocation based on a relevant underlying physical relationship (here 
substitution
 may apply); (3) allocation based on some other relationship
No guidance
No guidance. For transport allocation must be based on mass, volume or economic value.
Adopts ISO 14044.
Adopts ISO 14044. Calculation tool for stationary combustion provides 2 allocation options.
Adopts ISO 14044, except for using economic allocation.
No guidance. Supplementary transport and logistics guidance provides details on allocation.
No guidance
No guidance
Allocation for recycling
Specific guidance (including formula!) provided, also accounting for energy recovery.
No guidance
No guidance.
Adopts ISO 14044.
Adopts ISO 14044.Calculation tool for stationary combustion provides 2 allocation options.
Avoided impacts method for open-loop recycling,Stock method for closed-loop recycling.
No guidance
No guidance
No guidance
Emissions off-setting
Shall not be included in the assessment.
Reductions from purchased credit or other external projects must be documented and reported separately.
Refers to ISO 14064-1.
Shall not be included in the assessment.
Inventory method.
Excludes emission reductions from purchased offsets and similar mitigation projects.
Gross emissions (prior to reductions), net emissions to be reported separately. Refers to “good quality” criteria for offsets and green tariffs. Guidance on reductions from investment in domestic woodland creation.
No guidance.
No guidance.
Setting targets and tracking progress
No requirements.
Requires justification of base year choice and development of a base year recalculation policy.
No further guidance beyond ISO 14064-1.
No requirements.
Requires justification of base year choice. Recommends setting scope-specific targets.
Spreadsheet to manage reduction targets. Encourages use of absolute instead of intensity-based targets.
Suggests specific steps for setting GHG reduction targets. Guidance on recalculating base years.
No guidance. Option of reporting on an economic or physical basis.
No guidance provided concerning base year + recommends 2 previous reporting years.
Reporting
The study report shall include a Summary, a Main Report, and an Annex. Any additional supporting information can be included, e.g. a Confidential report.
The contents closely follows ISO 14044 requirements on reporting.
For comparative assertions (intended to be disclosed to the public), ISO reporting requirements go beyond OEF reporting requirements.
Informative reporting template provided.
Detailed list of recommend report contents. For public disclosure in compliance with ISO 14064-1, a publically available report must be provided (conform to the standard). Refers to ISO 14064-3
Will further specify reporting guidance.
3 levels of reporting requirements depending on the application (i.e. internal use, 3
rd
 party, comparative assertion)
Report template provided.
No guidance, but recommended report contents.
Report template provided.
Document itself is a reporting guide.
Stipulates base content for report. 3 types of disclosures. Report template provided.
Sectorial specificity
Provides guidance for the development ofOrganisation Environmental Footprint Sector Rules.
No.
No, except for local authorities.
Encourages sectorial guidelines.
Provides sector-specific calculation tools.
Provide guidance for several sectors.
Sector specific guidance for freight transport provided.
No.
Range of sector specific supplements to general guidance.
Relationship with product environmental footprint Guidance
The OEF is in line with the PEF as it encompasses also the Product Portfolio of the Organisation.
ISO 14067 refers to ISO 14064-3.
Refers to ISO 14067.
Provides coherent methodological reference point for both product and corporate environmental footprint methods.
No. Can serve as tool for identifying product hot-spots.
No direct relationship with BP X30-323, but similarities. Common methodological rules for carbon biogenic and allocation for recycling are under construction.
No.
No.
No.
Review, validation/verification
OEF studies intended for external communication require review by an independent and qualified external reviewer (or review team.) OEF studies intended to support a comparative assertion require review by 3 independent external reviewers.
Minimum requirements on reviewer qualifications apply.
Review report or 3
rd
 party verification statement should be available for public assertions. Required level of validation and verification depends on several criteria.
Will provide verification guidance.
Requirements based on intended application.
Provides detailed guidance, but not a requirement.
Encourage 3
rd
 party critical reviews for comparative assertions and other external applications.
Requires 3
rd
 party verification for external reduction projects to ensure good quality. Refers to ISO 14064.
Requests information for % of withdrawals that are 3
rd
 party verified.
No requirements.
Guide for SMEs
No.
No.
No.
No.
No.
Mainly used by SMEs.
Yes.
Limited guidance.
No.
(
1
)
  Supply chain is often referred to as “value chain” in literature. However, the term “supply chain” was preferred here in order to avoid the economic connotation of “value chain”.
(
2
)
  COM(2011) 571 final, http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:DKEY=615217:EN:NOT
(
3
)
  Council of the European Union: Council conclusions on sustainable materials management and sustainable production and consumption, 3061st ENVIRONMENT Council meeting, Brussels, 20 December 2010
(
4
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
5
)
  http://ec.europa.eu/environment/eussd/product_footprint.htm
(
6
)
  For example, a company produces 40 000 T-shirts and 20 000 trousers per year with a product environmental footprint of respectively X/T-shirt and Y/trousers. The OEF of the company equals Z/year. In theory,
.
(
7
)
  The life cycle encompasses the consecutive and interlinked stages of a product system, from raw material to final disposal (ISO 14040:2006).
(
8
)
  Waste is defined as substances or objects which the holder intends or is required to dispose of (ISO 14040:2006).
(
9
)
  Supply chain is often referred to as “value chain” in the literature. However, the term “supply chain” was preferred here to avoid the economic connotation of “value chain”.
(
10
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
11
)
  Environmentally significant is the adjective used to describe any process or activity that accounts for at least 90 % of contributions to each environmental footprint impact category (see glossary for definition) considered.
(
12
)
  ISO. (2006a). ISO 14025. Environmental labels and declarations - Type III environmental declarations - Principles and procedures. International Organization for Standardization, Geneva.
(
13
)
  An environmental aspect is an element of an organisation’s activities or products that has or can have an impact on the environment (including human health).
(
14
)
  A product is any goods or service (ISO 14040:2006).
(
15
)
  The reference flow is a measure of the outputs from processes in a given system required to fulfil the function expressed by the unit of analysis (based on ISO 14040:2006).
(
16
)
  Generic Data – Refers to data that are not directly collected, measured, or estimated, but rather sourced from a third-party life-cycle inventory database or other source that complies with the data quality requirements of the OEF Guide. Synonymous with “secondary data.”
(
17
)
  If a process or facility provides more than one function, i.e. it delivers several goods and/or services ("co-products"), it is “multi-functional”. In these situations, all inputs and emissions linked to the process must be partitioned between the product of interest and the other co-products in a principled manner. Similarly, where a jointly owned and/or operated facility produces multiple products, it may be necessary to partition related inputs and emissions among the products within the defined Product Portfolios of different organisations. Organisations undertaking an OEF study may therefore have to address multi-functionality problems both at the product and facility level (see section 5.11 and Annex V).
(
18
)
  Suite and amount of goods/services provided over the reporting interval.
(
19
)
  (NACE Rev. 2 2008, page 15)
(
20
)
  (NACE Rev. 2 2008, page 15) http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication?p_product_code=KS-RA-07-015
(
21
)
  The alphabetical section code does not appear in the digit code according to NACE and is therefore not relevant here.
(
22
)
  Input – Product, material or energy flow that enters a unit process. Products and materials include raw materials, intermediate products and co-products. (ISO 14040:2006)
(
23
)
  A partial Organisation supply chain: from the extraction of raw materials (cradle) up to the manufacturer’s “gate”. The distribution, storage, use and EOL stages of the supply chain are omitted.
(
24
)
  A partial Organisation supply chain that includes only the processes within a specific organisation or site and the processes occurring along the supply chain such as distribution, storage, use, and disposal or recycling stages.
(
25
)
  The unit of analysis defines the qualitative and quantitative aspects of the function(s) and/or service(s) that the Organisation being evaluated provides; the unit of analysis definition answers the questions “what?”, “how much?”, “how well?”, and “for how long?”.
(
26
)
  Life cycle assessment – compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle (ISO 14040:2006)
(
27
)
  Output flows are product, material or energy flows that leave a unit process. Products and materials include raw materials, intermediate products, co-products and releases (ISO 14040:2006).
(
28
)
  
            “How well” and “for how long” are important characteristics which will determine the environmental footprint of the downstream processes occurring during the time span of the use stage.
(
29
)
  Three approaches to defining Organisational boundaries can be distinguished. First is the equity share approach, where Organisational boundaries encompass all activities in which there is an ownership share. Second is the financial control approach, where organisations include within their defined boundaries only those activities over which they have financial control. Third is the operational control approach, where only those activities over which an organisation has operational control are included in the defined boundaries.
(
30
)
  The “control” approach is preferred to the “equity share” approach because it is better suited to environmental performance measurement and management, as explicitly recognised in existing guidance documents such as ISO 14069 and the GHG Protocol, Moreover, an inclusive interpretation of the control approach (i.e. defining Organisational boundaries taking into account 
both
 financial and operational control) is identified as necessary to ensuring maximally representative models that will support differentiation in the context of possible mandatory applications.
(
31
)
  Specific data refer to directly measured or collected data that is representative of activities at a specific facility or set of facilities. Synonymous with “primary data.”
(
32
)
  Intermediate product – Output from a unit process that is input to other unit processes that require further transformation within the system (ISO 14040:2006).
(
33
)
  Raw material – primary or secondary material that is used to produce a product (ISO 14040:2006).
(
34
)
  The term “EF impact category” is used throughout this Guide instead of the term “impact category” used in ISO 14044:2006.
(
35
)
  Environmental impacts according to this Guide include effects on human health and resources.
(
36
)
  The term “EF impact category indicator” is used throughout this Guide instead of the term “impact category indicator” used in ISO 14044:2006.
(
37
)
  A differentiation can be made between “mid-point” and “end-point” impact assessment methods. Mid-point methods assess the impacts earlier in the cause-effect chain. For example, midpoint methods express global warming as CO
2
-equivalents while endpoint methods express it - for example - as Disability Adjusted Life Years (years of loss of (quality of) life due to illness or death due to climate change).
(
38
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2011a). International Reference Life Cycle Data System (ILCD) Handbook - Recommendations for Life Cycle Assessment in the European context - based on existing environmental impact assessment models and factors. ISBN 978-92-79-17451-3, doi: 10.278/33030. Publications Office of the European Union, Luxembourg.
(
39
)
  The term “EF impact assessment” is used throughout this Guide instead of the term “life cycle impact assessment” used in ISO 14044:2006. It is the phase of the OEF analysis aimed at understanding and evaluating the magnitude and significance of the potential environmental impacts for a system throughout the life cycle [based on ISO 14044:2006]. The employed EF impact assessment methods provide impact characterisation factors for elementary flows in order to aggregate the impact to obtain a limited number of midpoint and/or damage indicators.
(
40
)
  For further information on specific EF impact assessment categories and models, reference is made to the ILCD Handbook “Framework and requirements for LCIA models and indicators”; “Analysis of existing environmental assessment methodologies for use in LCA” and “Recommendations for life cycle impact assessment in the European context.” (European Commission – JRC – IES 2010c, 2010e, 2011a). These are available online at http://lct.jrc.ec.europa.eu/.
(
*1
)
  CFC-11 = Trichlorofluoromethane, also called freon-11 or R-11, is a chlorofluorocarbon.
(
*2
)
  PM
2,5
 = Particulate Matter with a diameter of 2,5 μm or less.
(
*3
)
  NMVOC = Non-Methane Volatile Organic Compounds
(
*4
)
  Sb = Antimony
(
41
)
  Direct emissions to marine water are not included in this impact assessment category, but shall be reported separately in the Additional Environmental Information (see section 4.6).
(
42
)
  CTUe provides an estimate of the potentially affected fraction of species (PAF) integrated over time and volume per unit mass of a chemical emitted (PAF m
3
 day kg-1) (Rosenbaum et al. 2008, 538).
(
43
)
  CTUh provides an estimate of the increase in morbidity in the total human population per unit mass of a chemical emitted (cases per kilogram), assuming equal weighting between cancer and non-cancer due to a lack of more precise insights into this issue (Rosenbaum et al. 2008, 538).
(
44
)
  This refers to the consumed amount of water (not including rainwater or recovered grey water), or thus the net consumption of fresh water.
(
45
)
  WRI and WBCSD 2011a, https://www.globalreporting.org
(
46
)
  Data Quality - Characteristics of data that relate to their ability to satisfy stated requirements (ISO 14040:2006). Data quality covers various aspects, such as technological, geographical and time-related representativeness, as well as completeness and precision of the inventory data.
(
47
)
  Refers to data that are not directly collected, measured, or estimated, but rather sourced from a third-party life cycle inventory database or other source that complies with the data quality requirements of the OEF method.
(
48
)
  A critical review is a process intended to ensure consistency between an OEF study and the principles and requirements of this OEF guidance document and related OEFSRs (if available) (based on ISO 14040:2006).
(
49
)
  This section builds upon the Greenhouse Gas Protocol - A Corporate Accounting and Reporting Standard, chapter 4 (WRI and WBCSD 2004) and the Greenhouse Gas Protocol - Corporate Value Chain (Scope 3) Accounting and Reporting Standard, chapter 5 (WRI and WBCSD 2011a).
(
50
)
  Releases are emissions to air and discharges to water and soil. (ISO 14040:2006)
(
51
)
  Purchased is defined as purchased or otherwise brought into the Organisational boundary of the reporting company, including leased assets.
(
52
)
  European Union 2009: Directive 2009/28/EC of the European Parliament and Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (
OJ L 140, 5.6.2009, p. 16
).
(
53
)
  A characterisation factor (CF) is a factor derived from a characterisation model which is applied to convert an assigned Resource Use and Emissions Profile result to the common unit of the EF category indicator (based on ISO 14040:2006).
(
54
)
  A separate inventory of emissions/removals of biogenic carbon sources implies that the following CFs (see section 6.1.2) shall be assigned for the environmental footprint impact category Climate Change: “– 1” for removals of a carbon dioxide biogenic substance; “+1” for emissions of a carbon dioxide biogenic substance; “+ 25” for methane emissions.
(
55
)
  If the information on the period cannot be included, one of the two following options shall be chosen regarding the date on which the land use change occurred: (a) “January 1st of the earliest year in which it can be demonstrated that the land use change had occurred”, or (b) “January 1
st
 of the year in which the assessment of GHG emissions and removals is being carried out” (BSI 2011).
(
56
)
  The load rate is the ratio of the actual load to the full load or capacity (e.g. mass or volume) that a vehicle carries per trip.
(
57
)
  Allocation is an approach to solving multi-functionality problems. It refers to partitioning the input flows of a process, a product system or facility between the system under study and one or more other systems (based on ISO 14040:2006).
(
58
)
  For more information on the consideration of transport-related aspects, see the International Reference Life Cycle Data System (ILCD) Handbook: General Guide for Life Cycle Assessment – detailed guidance, section 7.9.3.
(
59
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm
(
60
)
  This section builds upon the Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011 – Section 7.3.1.
(
61
)
  European Commission - Joint Research Centre - Institute for Environment and Sustainability (2010f). International Reference Life Cycle Data System (ILCD) Handbook –Nomenclature and other conventions. First edition. EUR 24 384. Luxembourg Publications Office of the European Union. http://lct.jrc.ec.europa.eu/assessment/publications
(
62
)
  
            “Technological representativeness” is used throughout this Guide instead of the term “technological coverage” used in ISO 14044.
(
63
)
  
            “Geographical representativeness” is used throughout this Guide instead of the term “geographical coverage” used in ISO 14044.
(
64
)
  
            “Time-related representativeness” is used throughout this Guide instead of the term “time-related coverage” used in ISO 14044.
(
65
)
  
            “Parameter uncertainty” is used throughout this Guide instead of the term “precision” used in ISO 14044.
(
66
)
  
            “Methodological Appropriateness and Consistency” is used throughout this Guide instead of the term “consistency” used in ISO 14044.
(
67
)
  According to the OEF terms, the life cycle inventory equals the Resource Use and Emissions Profile.
(
68
)
  This requirement shall apply until the end of 2015. From 2016 onwards, full compliance with the OEF methodology will be required and can then be assumed to be of very good quality in order to calculate the DQR in formula 1 (i.e., M = 1).
(
69
)
  Refers to those processes of the organisation’s supply chain for which no direct access to information is possible. For example, most of the upstream supply-chain processes and generally all processes further downstream will be considered part of the background system.
(
70
)
  Case specific means that the representativeness of data can differ depending on the organization. The OEFSR shall define the criteria for representativeness.
(
71
)
  Attributional - refers to process-based modelling intended to provide a static representation of average conditions.
(
72
)
  This means that not all data in the set shall achieve a ranking of “good quality" for the dataset to achieve an overall “good quality” rating. Rather, two may be ranked as "fair". If more than two are ranked as “fair” or one is ranked as “poor” and one as “fair”, the overall data quality of the dataset is downgraded to the next quality class, “fair”.
(
73
)
  The 70 % threshold is chosen to balance the goal of achieving a robust assessment with the need to keep it feasible and accessible.
(
74
)
  Foreground processes refer to those processes of the Organisation life cycle for which direct access to information is available. For example, the producer’s site and other processes operated by the organisation or contractors (e.g. goods transport, head-office services, etc.) belong to the foreground system.
(
75
)
  Including average data representing multiple sites. Average data refer to production weighted average of specific data.
(
76
)
  A definition of “foreground” and “background” processes is provided in the Glossary section.
(
77
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm
(
78
)
  http://lct.jrc.ec.europa.eu/assessment/data
(
79
)
  Extrapolated data refer to data from a given process that are used to represent a similar process for which data are not available, on the assumption that it is reasonably representative.
(
80
)
  A unit process is the smallest element considered in the Resource Use and Emissions Profile for which input and output data are quantified. (based on ISO 14040:2006)
(
81
)
  Directly attributable refers to a process, activity or impact occurring within the defined Organisational boundary.
(
82
)
  See below for an example of direct substitution.
(
83
)
  A product system is the collection of unit processes with elementary and product flows, performing one or more defined functions, and which models the life cycle of a product (ISO 14040:2006)
(
84
)
  Indirect substitution occurs when a product is substituted but you don’t know by which products exactly.
(
85
)
  An environmental mechanism is defined as a system of physical, chemical and biological processes for a given EF impact category linking the Resource Use and Emissions Profile results to EF category indicators. (based on ISO 14040:2006)
(
86
)
  For more information on existing weighting approaches in Life Cycle Impact Assessment, please refer to the reports developed by the JRC and CML entitled “
            
Background review of existing weighting approaches in LCIA
” and “
            
Evaluation of weighting methods for measuring the EU-27 overall environmental impact
”. These are available online at http://lct.jrc.ec.europa.eu/assessment/publications
(
87
)
  It should be noted that ISO 14040 (ISO 2006b) and 14044 (ISO 2006c) do not permit the use of weighting in support of comparative assertions disclosed to the public.
(
88
)
  The term “environmental footprint interpretation” is used throughout this OEF Guide instead of the term “life cycle interpretation” used in ISO 14044:2006. A mapping of the terminology used in this OEF Guide with ISO terminology is included in annex VII.
(
89
)
  Comparative assertions are an environmental claim regarding the superiority or equivalence of an organisation versus a competing organisation providing the same products, based on the results of an OEF study and supporting OEFSRs. (based on ISO 14040:2006).
(
90
)
  The Main Report, as defined here, is insofar as possible in line with ISO 14044:2006 requirements on reporting for studies which do not contain comparative assertions to be disclosed to the public.
(
91
)
  Sensitivity analyses are systematic procedures for estimating the effects of the choices made regarding methods and data on the outcome of an OEF study. (based on ISO 14040: 2006)
(
92
)
  This section builds upon the Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011 - Section 12.3
(
93
)
  Years of experience in the field of environmental review and auditing.
(
94
)
  Number of reviews for ISO 14040/14044 compliance, ISO 14025 compliance (Environmental Organisation Declarations (EPD)), or LCI datasets.
(
95
)
  Years of experience in the field of EF or LCA work, starting from University degree or Bachelor degree.
(
96
)
  Years of experience in a sector related to the Organisation(s). The qualification of knowledge about technologies or other activities is assigned according to the classification of NACE codes (
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2
). Equivalent classifications of other international organisations can also be used. Experience gained with technologies or processes in any sub-sector are considered valid for the whole sector.
(
97
)
  Years of experience in the public sector, e.g. research centre, university, government institution relating to the Organisation(s)
(*)
Candidate must calculate years of experience based on employment contracts. For example, Prof A works in University B part-time from Jan 2005 until Dec 2010 and part-time at a refinery organisation. Prof A can count years of experience in the private sector as 3 years and 3 years for the public sector (university).
(
98
)
  The additional scores are complementary.
(
99
)
  The term “unit of analysis” is used throughout this Guide instead of the term “functional unit” used in ISO 14044.
(
100
)
  Extrapolated Data – Refers to data from a given process that is used to represent a similar process for which data are not available, on the assumption that it is reasonably representative.
(
101
)
  WRI and WBCSB - Annex 3 of the Greenhouse Gas Protocol’s Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011
(
102
)
  A flow diagram is a schematic representation of the modelled system (foreground systems and links to background system), and all major inputs and outputs.
(
103
)
  A distinction is made between “
            
elementary flows
” (i.e. (ISO 14044, 3.12) “material or energy entering the system being studied that has been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.”) and “
            
non-elementary flows
” (i.e. all the remaining inputs (e.g. electricity, materials, transport processes) and outputs (e.g. waste, by-products) in a system that need further modelling efforts to be transformed into elementary flows)
(
104
)
  ILCD Handbook – Nomenclature and other conventions. http://lct.jrc.ec.europa.eu/assessment/publications
(
105
)
  Same as previous footnote.
(
106
)
  This approach is based on the open loop where the market shows no visible disequilibrium (allocation 50/50) of BPX 30-323-0. (ADEME 2011) Some adaptions were made for the allocation of the (avoided) disposal impacts in order to achieve also a correct physical balance in systems consisting of different products.
(
107
)
  The unit of analysis can differ depending on the product/material assessed. In many cases this will be 1 kg of material, but may differ if relevant. For wood for example, it is more common to use 1 m
3
 as unit of analysis (because the weight differs according to the water content).
(
108
)
  
            “Recycled” should be interpreted in a wide context. It includes for example also composting and methanisation.
(
109
)
  Data on waste generation and treatment per each Member State can be found at: http://epp.eurostat.ec.europa.eu/portal/page/portal/waste/data/main_tables;
(
110
)
  http://lct.jrc.ec.europa.eu/assessment/publications
(
111
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetList.vm?topCategory=End-of-life+treatment&subCategory=Energy+recycling
(
112
)
  For instance: http://data.worldbank.org/data-catalog/commodity-price-data; http://www.metalprices.com/; http://www.globalwood.org/market/market.htm; http://www.steelonthenet.com/price_info.html; http://www.scrapindex.com/index.html.
(
113
)
  Emissions are classified into three “scopes”. Scope 1 relates to the direct emissions (i.e., emissions from sources that are owned or controlled by the reporting Organisation). Scope 2 emissions are indirect emissions (i.e., emissions that are a consequence of the activities of the reporting Organisation, but occur at sources owned or controlled by another organisation) from the generation of purchased energy consumed by the Organisation and scope 3 emissions are all other indirect emissions that occur in the Organisation’s value chain. (WRI and WBCSD 2011a)

Summary:
Reliable benchmarking of environmental performance
Building the Single Market for Green Products
 is a European Commission initiative to boost the use of green products and organisations, with two new methods to improve the measurement and communication of environmental performance.
ACT
Communication from the European Commission to the European Parliament and the Council: Building the Single Market for Green Products - Facilitating better information on the environmental performance of products and organisations [
COM(2013) 196
 final - not published in the Official Journal]
SUMMARY
Green products make more efficient use of resources and cause less environmental damage, compared to other similar products. They also benefit society by increasing consumer satisfaction, fostering innovation and creating sustainable employment. A more resource-efficient EU economy could generate 2.8 million jobs by 2020.
Worldwide, the market for green products and services is estimated at €4.2 trillion. Yet although the EU has a one-fifth share of that market, green products still only make up a small fraction of its internal market.
Building the Single Market for Green Products
This initiative aims to boost the free circulation of green products across the EU by removing potential barriers, notably the lack of a common definition of green products and organisations. A further barrier is the high cost to business of complying with numerous different labelling and verification schemes.
Here, the European Commission introduces two methods to remove the ambiguity - not to mention consumer scepticism - often associated with so-called green products. Developed in Europe over the last decade, the Product Environmental Footprint (PEF) and Organisation Environmental Footprint (OEF) are designed to improve the measurement and communication of the environmental performance of green products.
Compared to existing methods, PEF and OEF offer several advantages. Among these are the clear identification of the potential environmental impact requiring assessment in a comprehensive Life Cycle Assessment (LCA), as well as various data quality requirements.
Both methods are accompanied by Category Rules (CR), allowing easier comparison of products or sectors by focusing on just three or four environmental impacts. For example, the PEFCR might be used to create one representative detergent. Manufacturers could then measure the environmental performance of newly developed detergents against that.
Better communication
In addition to these two methods, the Commission recommends the following principles be used when communicating the environmental performance of products and organisations:
Transparency
Availability and accessibiliy
Reliability
Completeness
Comparabilility
Clarity
The Commission will test and validate these two methods over three years, whilst developing environmental benchmarks for each one. It will also look at alternative methods. The Commission will then assess the success of using PEF and OEF, plus related benchmarks, with a view to developing environmental performance tools or standards.
RELATED ACTS
Communication from the European Commission of 20 September 2011 to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Roadmap to a Resource Efficient Europe [
COM(2011)571 final
 - not published in the Official Journal]
Commission 
Recommendation 2013/179/EU
 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations [Official Journal L 124 of 4.5.2013]
Last updated: 05.02.2014

--- DANISH ---

Document:
4.5.2013
DA
Den Europæiske Unions Tidende
L 124/1
KOMMISSIONENS HENSTILLING
af 9. april 2013
om brug af fælles metoder til at måle og formidle oplysninger om produkters og organisationers miljøpræstationer over hele deres livscyklus
(EØS-relevant tekst)
(2013/179/EU)
EUROPA-KOMMISSIONEN HAR —
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 191 og artikel 292,
ud fra følgende betragtninger:
(1)
Når aktørerne inden for en bred vifte af sektorer skal træffe beslutninger i miljøspørgsmål, er det afgørende, at de råder over pålidelige og korrekte målinger af og oplysninger om produkters og organisationers miljøpræstationer.
(2)
De mange forskellige metoder og initiativer til at vurdere og formidle oplysninger om miljøpræstationer, der for tiden vokser frem, fører til forvirring og mistillid til oplysningerne om miljøpræstationer. Det kan også medføre yderligere omkostninger for virksomhederne, hvis forskellige offentlige myndigheder, forretningspartnere, private initiativer og investorer kræver, at de måler produkters og organisationers miljøpræstationer på grundlag af forskellige metoder. Disse omkostninger begrænser mulighederne for handel med miljøvenlige produkter på tværs af grænserne. Der er risiko for, at disse problemer på markedet for miljøvenlige produkter fortsat vil forværres 
(
1
)
.
(3)
I meddelelsen til Rådet og Europa-Parlamentet om "Integreret produktpolitik - Miljøpåvirkninger set i et livscyklusperspektiv" 
(
2
)
 anerkendte Kommissionen, at det er vigtigt at gribe miljøpåvirkningerne i den samlede livscyklus for et produkt an på en integreret måde.
(4)
Rådet opfordrede i sine konklusioner af 20. december 2010 om "Bæredygtig materialeforvaltning, bæredygtig produktion og bæredygtigt forbrug" 
(
3
)
 Kommissionen til at udvikle en fælles metode til kvantitativ vurdering af produkters miljøvirkning over hele deres livscyklus for at understøtte vurderingen og mærkningen af produkter.
(5)
Kommissionen anførte i sin meddelelse til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget, "På vej mod en akt for det indre marked. For en social markedsøkonomi med høj konkurrenceevne: 50 forslag med henblik på at blive bedre til at arbejde, iværksætte og handle sammen" 
(
4
)
, at mulighederne for at opstille en fælles europæisk metode til evaluering og angivelse af dem ville blive undersøgt som reaktion på problemet vedrørende varers miljøpåvirkning, herunder CO
2
-udledninger. Behovet for et sådant initiativ blev bekræftet i de to opfølgende akter for det indre marked 
(
5
)
.
(6)
I meddelelsen om "En europæisk forbrugerdagsorden - øget tillid og vækst" blev det understreget, at forbrugerne har ret til at kende miljøpåvirkningen af et produkts livscyklus, når de agter at købe det, og de bør hjælpes til let at kunne identificere et ægte bæredygtigt valg. Den forklarede endvidere, at Kommissionen vil udvikle harmoniserede metoder til at vurdere produkters og virksomheders miljøpræstationer over hele deres livscyklus, og de skal bruges til at give forbrugerne pålidelige oplysninger.
(7)
I meddelelsen om "En stærkere europæisk industripolitik for vækst og økonomisk genopretning - Ajourføring af meddelelsen om industripolitikken" 
(
6
)
 nævnte Kommissionen, at den var i færd med at undersøge, hvorledes "grønne produkter og tjenesteydelser" bedst muligt integreres på det indre marked, og hvordan de påvirker miljøet.
(8)
I meddelelsen til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget: "Køreplan til et ressourceeffektivt Europa" 
(
7
)
, forpligtede Europa-Kommissionen sig til at fastlægge en fælles metodologisk tilgang, så medlemsstaterne og den private sektor bliver i stand til at vurdere, formidle og benchmarke miljøhensyn i produkter, tjenester og virksomheder, som er baseret på en alsidig vurdering af deres miljømæssige indvirkning over hele deres livscyklus ("miljøaftryk").
(9)
I samme dokument opfordres medlemsstaterne til at indføre incitamenter, der stimulerer langt hovedparten af virksomhederne til at måle, benchmarke og forbedre deres ressourceeffektivitet systematisk.
(10)
Som svar på disse politiske behov har Kommissionen på grundlag af eksisterende, almindeligt anerkendte systemer udviklet metoder til beregning af produkters miljøaftryk (Product Environmental Footprint) og organisationers miljøaftryk (Organisation Environmental Footprint). I meddelelsen "Opbygning af det indre marked for grønne produkter" skitseres en ramme for videre udvikling og finjustering af disse metoder, hvor en bred kreds af interesseparter (herunder erhvervslivet og især SMV'er) medvirker til at afprøve metoderne. Afprøvningen skal også udforske mulige løsninger på praktiske udfordringer såsom adgang til og kvaliteten af livscyklusdata eller rentable afprøvningsmetoder.
(11)
Det endelige formål med initiativet er at afhjælpe fragmenteringen af de indre marked, for så vidt angår forskellige metoder til at måle miljøpræstationer. Kommissionen finder, at der er behov for yderligere udvikling for at mindske de administrative byrder herved, inden ordningen kan gøre obligatorisk. Der må, som ved indførelsen af enhver ny metode, forventes at være nogle indledende omkostninger, og Kommissionen anbefaler derfor, at de virksomheder, som beslutter at anvende metoderne frivilligt, først bør gøre dette efter en nøje vurdering af, hvordan metoderne påvirker deres konkurrencedygtighed. Medlemsstater, der anvender metoderne, bør ligeledes først vurdere omkostninger og fordele for SMV'er.
(12)
Kommissionen arbejder på at udvikle tilgange, der er skræddersyet til sektor- og produktkategorier, i tråd med kravene til miljøaftryksmetoderne og under hensyntagen til de særlige egenskaber som komplekse produkter, fleksible forsyningskæder og dynamiske markeder har.
(13)
Ved at henstille til medlemsstaterne, private virksomheder og sammenslutninger, finansverdenen og forvaltere af ordninger vedrørende måling af miljøpræstationer eller formidling af oplysninger herom, at de anvender miljøaftryksmetoderne, forventer Kommissionen, at den nuværende vækst i antallet af metoder og mærkningsordninger begrænses, og dette vil komme både leverandørerne og brugerne af oplysninger om miljøpræstationer til gode. Af klarhedshensyn findes en liste over mulige anvendelsesområder i bilag I til denne henstilling.
(14)
Kommissionen bemærker, at selvom dette initiativ tager sigte på de miljømæssige virkninger, spiller også andre præstationsindikatorer som f.eks. økonomiske og sociale virkninger samt spørgsmål vedrørende arbejdspraksis en stadig vigtigere rolle på det overordnede plan, og disse hensyn skal afvejes mod hinanden. Kommissionen følger udviklingen og andre internationale metoder tæt (såsom Global Reporting Initiative/Sustainability Reporting Guidance).
(15)
De fleste små og mellemstore virksomheder (SMV) mangler ekspertise og ressourcer til at imødekomme efterspørgslen efter oplysninger om miljøpræstationerne over den samlede livscyklus. Derfor bør medlemsstaterne og erhvervssammenslutningerne yde SMV'erne bistand.
(16)
Samtidig med pilotfasen vil der på medlemsstats- og EU-niveau blive udviklet støtteværktøjer (som f.eks. kvalitetskriterier for LCA-databaser (Life-cycle Assessment), datastyringssystemer, videnskabelig mægling, overholdelses- og kontrolsystemer og koordineringsmyndigheder), som skal hjælpe med at opnå de politiske mål. Kommissionen er opmærksom på, at vi befinder os i et globalt marked, og vil sørge for at holde internationale organisationer orienteret om dette frivillige initiativ —
VEDTAGET DENNE HENSTILLING:
1.   
FORMÅL OG ANVENDELSESOMRÅDE
1.1.
Formålet med denne henstilling er at fremme brugen af miljøaftryksmetoderne i relevante politikker og ordninger, der vedrører måling og benchmarking af produkters og organisationers miljøpræstationer over den samlede livscyklus samt formidling af oplysninger herom.
1.2.
Henstillingen er rettet til medlemsstaterne og til private og offentlige organisationer, der måler eller har til hensigt at måle deres produkters, tjenesteydelsers eller organisationers miljøpræstationer over hele deres livscyklus, eller som formidler eller har til hensigt at formidle oplysninger om sådanne miljøpræstationer over hele deres livscyklus til private og offentlige interesseparter samt civilsamfundet på det indre marked.
1.3.
Henstillingen finder ikke anvendelse på gennemførelsen af obligatorisk EU-lovgivning, som fastlægger en specifik metode til beregning af produkters miljøpræstationer over hele deres livscyklus.
2.   
DEFINITIONER
I denne henstilling forstås ved:
a)   
metoden vedrørende produkters miljøaftryk (Product Environmental Footprint method – PEF-metoden)
: en overordnet metode til at måle og formidle oplysninger om et produkts potentielle miljøpåvirkninger over hele dets livscyklus, jf. bilag II.
b)   
metoden vedrørende organisationers miljøaftryk (Organisation Environmental Footprint method – OEF-metoden)
: en overordnet metode til at måle og formidle oplysninger om en organisations potentielle miljøpåvirkninger over hele dens livscyklus, jf. bilag III.
c)   
et produkts miljøaftryk (Product Environmental Footprint)
: resultatet af en undersøgelse af et produkts miljøaftryk baseret på metoden vedrørende produkters miljøaftryk.
d)   
en organisations miljøaftryk (Organisation Environmental Footprint)
: resultatet af en undersøgelse af en organisations miljøaftryk baseret på metoden vedrørende organisationers miljøaftryk.
e)   
miljøpræstationer over den samlede livscyklus
: kvantificerede målinger af potentielle miljøpræstationer, hvor alle relevante faser af et produkts eller en organisations livscyklus tages i betragtning, set ud fra et forsyningskædeperspektiv.
f)   
formidling af oplysninger om miljøpræstationerne over den samlede livscyklus
: enhver formidling af oplysninger om miljøpræstationerne over den samlede livscyklus, herunder til forretningspartnere, investorer, offentlige organer og forbrugere.
g)   
organisation
: virksomhed, sammenslutning, firma, bedrift, myndighed eller institution eller dele eller kombinationer heraf - uanset om de er juridiske personer, offentlige eller private - som har sine egne funktioner og egen administration.
h)   
ordning
: et profitsøgende eller ikke-profitsøgende initiativ, der er truffet af private virksomheder eller en sammenslutning heraf, af et offentlig-privat partnerskab eller af ikke-statslige organisationer, og som går ud på at måle eller formidle oplysninger om miljøpræstationer over den samlede livscyklus.
i)   
erhvervssammenslutning
: en organisation, der repræsenterer private virksomheder, som er medlemmer af organisationen, eller private virksomheder, der tilhører en sektor på lokalt, regionalt, nationalt eller internationalt plan.
j)   
finansverdenen
: alle aktører, der leverer finansielle tjenesteydelser (bl.a. finansiel rådgivning), herunder banker, investorer og forsikringsselskaber.
k)   
livscyklusdata
: livscyklusoplysninger om et bestemt produkt, en bestemt organisation eller en anden reference. Livscyklusdata omfatter beskrivende metadata og kvantitative livscyklusopgørelsesdata såvel som livscyklusvurderingsdata.
l)   
livscyklusopgørelsesdata
: kvantificerede input og output for et produkt eller en organisation gennem hele dets/dens livscyklus, enten i form af specifikke data (direkte målt eller indsamlet) eller generiske data (ikke direkte målt eller indsamlet, gennemsnit).
3.   
BRUG AF PEF- OG OEF-METODERNE I MEDLEMSSTATERNES POLITIKKER
Medlemsstaterne bør:
3.1.
hvor det er hensigtsmæssigt, anvende PEF-metoden eller OEF-metoden ved frivillige politikker, der indebærer måling af produkters eller organisationers miljøpræstationer over den samlede livscyklus og/eller formidling af oplysninger herom, alt imens det sikres, at disse politikker ikke skaber forhindringer for varernes frie bevægelighed på det indre marked
3.2.
anse oplysninger om miljøpræstationer over den samlede livscyklus eller anprisninger, der er baseret på PEF-metoden eller OEF-metoden, som gyldige i forbindelse med relevante nationale ordninger, der indebærer måling af produkters eller organisationers miljøpræstationer over den samlede livscyklus eller formidling af oplysninger herom
3.3.
gøre en indsats for at øge udbuddet af tilgængelige livscyklusdata af høj kvalitet ved at iværksætte foranstaltninger med henblik på at udvikle og revidere nationale databaser og stille dem til rådighed samt bidrage til indføring af data i eksisterende offentlige databaser på grundlag af datakvalitetskravene i PEF- og OEF-metoderne
3.4.
yde bistand til SMV'er og stille redskaber til rådighed for dem til at måle og forbedre deres produkters eller organisations miljøpræstationer over den samlede livscyklus på grundlag af PEF- og OEF-metoderne
3.5.
tilskynde til brug af OEF-metoden til at måle eller formidle oplysninger om offentlige organisationers miljøpræstationer over hele deres livscyklus.
4.   
BRUG AF PEF- OG OEF-METODERNE I VIRKSOMHEDER OG ANDRE PRIVATE ORGANISATIONER
Virksomheder og andre private organisationer, der beslutter at måle eller formidle oplysninger om deres produkters eller organisationers miljøpræstationer over den samlede livscyklus, bør:
4.1.
anvende PEF-metoden og OEF-metoden til at måle eller formidle oplysninger om deres produkters eller organisations miljøpræstationer over den samlede livscyklus
4.2.
medvirke til at revidere offentlige databaser og forsyne disse med livscyklusdata af høj kvalitet, der som minimum opfylder de datakvalitetskrav, der er fastlagt i PEF-metoden eller OEF-metoden
4.3.
overveje at bistå SMV'er, der er led i deres forsyningskæder, med at levere oplysninger på grundlag af produkters og organisationers miljøaftryk og forbedre deres organisationers og produkters miljøpræstationer over den samlede livscyklus.
Erhvervssammenslutninger bør:
4.4.
tilskynde deres medlemmer til at bruge PEF-metoden og OEF-metoden
4.5.
medvirke til at revidere offentlige databaser og forsyne disse med livscyklusdata af høj kvalitet, der som minimum opfylder kravene til datakvalitet ifølge PEF-metoden eller OEF-metoden
4.6.
stille forenklede beregningsværktøjer og ekspertise til rådighed for at bistå deres SMV-medlemmer med at beregne deres produkters eller organisations miljøpræstationer over den samlede livscyklus på grundlag af PEF-metoden eller OEF-metoden.
5.   
BRUG AF PEF- OG OEF-METODERNE I ORDNINGER VEDRØRENDE MÅLING AF MILJØPRÆSTATIONER OVER HELE DERES LIVSCYKLUS ELLER FORMIDLING AF OPLYSNINGER HEROM
Ordninger vedrørende måling af miljøpræstationer over hele deres livscyklus eller formidling af oplysninger herom bør:
5.1.
anvende PEF-metoden og OEF-metoden som referencemetode til at måle eller formidle oplysninger om produkters og organisationers miljøpræstationer over den samlede livscyklus.
6.   
BRUG AF PEF- OG OEF METODERNE I FINANSVERDENEN
Medlemmer af finansverdenen bør eventuelt:
6.1.
fremme brugen af oplysninger om miljøpræstationerne over den samlede livscyklus, der er beregnet på grundlag af PEF-metoden eller OEF-metoden i vurderingen af de økonomiske risici, der er forbundet med miljøpræstationerne over den samlede livscyklus
6.2.
fremme brugen af oplysninger baseret på OEF-undersøgelser i deres vurdering af resultaterne for miljøkomponenten i bæredygtighedsindekser.
7.   
VERIFIKATION
7.1.
Hvis PEF- og OEF-undersøgelser skal bruges til formidling af oplysninger, bør undersøgelserne verificeres efter kravene til PEF- og OEF-metoderne.
7.2.
Verifikationen bør baseres på følgende retningslinjer:
a)
verifikationen bør sikre en høj grad af troværdighed for måling og formidling af oplysninger
b)
omkostningerne ved verifikationen bør stå i et rimeligt forhold til fordelene, set på baggrund af den tilsigtede brug af PEF- og OEF-resultaterne
c)
livscyklusdataene bør være verificerbare, og produkter og organisationer bør være sporbare.
8.   
RAPPORTERING OM HENSTILLINGENS GENNEMFØRELSE
8.1.
Medlemsstaterne opfordres til årligt at underrette Kommissionen om, hvilke foranstaltninger de har truffet på baggrund af denne henstilling. De første oplysninger bør forelægges et år efter vedtagelsen af denne henstilling. Indberetningen bør omfatte oplysninger om:
a)
hvordan PEF-metoden og OEF-metoden anvendes i de politiske initiativer
b)
antallet af produkter og/eller organisationer, der er omfattet af initiativerne
c)
incitamenter vedrørende miljøpræstationer over den samlede livscyklus
d)
initiativer vedrørende udvikling af livscyklusdata af høj kvalitet
e)
hvordan SMV'er bistås med at levere livscyklusmiljødata og forbedre deres miljøpræstationer over den samlede livscyklus
f)
eventuelle problemer og flaskehalse, som identificeres ved brug af metoderne.
Udfærdiget i Bruxelles, den 9. april 2013.
På Kommissionens vegne
Janez POTOČNIK
Medlem af Kommissionen
(
1
)
  Konsekvensanalyse, der ledsager Kommissionens meddelelse om opbygning af det indre marked for grønne produkter: Indførelse af bedre og troværdige oplysninger om produkters og organisationers miljøpræstationer (SWD(2013) 111 endelig).
(
2
)
  KOM (2003) 302 endelig.
(
3
)
  
            3 161. møde i Rådet (miljø) i Bruxelles den 20. december 2010.
(
4
)
  KOM(2010) 608 endelig/2.
(
5
)
  KOM(2011) 206 endelig: Akten for det indre marked. Tolv løftestænger til at skabe vækst og øget tillid "Sammen om fornyet vækst", og COM(2012) 573 endelig: Akten for det indre marked II. Sammen om fornyet vækst.
(
6
)
  COM(2012) 582 final.
(
7
)
  KOM(2011) 571 final.
BILAG I
LISTE OVER MULIGE ANVENDELSESOMRÅDER FOR METODER OG RESULTATER VEDRØRENDE PRODUKTERS OG ORGANISATIONERS MILJØAFTRYK
Mulige anvendelsesområder for PEF-metoden og PEF-resultater:
—
optimering af processerne i et produkts livscyklus
—
støtte til produktudformning, der begrænser miljøvirkningerne over produktets livscyklus mest muligt
—
oplysning på produkterne om deres miljøpræstationer over den samlede livscyklus (f.eks. ved hjælp af dokumentation, der ledsager produktet, websteder og apps) foretaget af individuelle virksomheder eller gennem frivillige ordninger
—
ordninger vedrørende miljøanprisninger, navnlig med henblik på at sikre, at anprisningerne er tilstrækkeligt funderet og fuldstændige
—
omdømmeordninger, der synliggør produkter, hvis miljøpræstationer over den samlede livscyklus beregnes
—
kortlægning af væsentlige miljøvirkninger med henblik på at fastsætte kriterier for miljømærkning
—
indførelse af incitamenter baseret på miljøpræstationer over den samlede livscyklus, hvor det er hensigtsmæssigt.
Mulige anvendelsesområder for OEF-metoden og OEF-resultater:
—
optimering af processerne i hele forsyningskæden for en organisations produktportefølje
—
formidling af oplysninger om miljøpræstationer over den samlede livscyklus til interesserede parter (f.eks. gennem årsberetninger, rapportering om bæredygtighed, som svar på spørgeskemaer fra investorer eller interesseparter)
—
omdømmeordninger, der synliggør organisationer, hvis miljøpræstationer over den samlede livscyklus beregnes, eller organisationer, der forbedrer deres miljøpræstationer over tid (f.eks. år efter år)
—
ordninger, der kræver rapportering af miljøpræstationerne over den samlede livscyklus
—
formidling af oplysninger om miljøpræstationer over den samlede livscyklus og om opfyldelse af målene inden for rammerne af et miljøledelsessystem
—
indførelse af incitamenter baseret på forbedring af miljøpræstationerne over den samlede livscyklus, beregnet på grundlag af OEF-metoden, hvor det er hensigtsmæssigt.
BILAG II
VEJLEDNING OM PRODUKTERS MILJØAFTRYK
Resumé
9
Baggrund
9
Mål og målgruppe
9
Proces og resultater
9
Sammenhæng med vejledningen om organisationers miljøaftryk
10
Terminologi: skal, bør og kan
10
1.
Terminologi: skal, bør og kan
11
1.1
Tilgang og eksempler til brug for potentielle anvendelser
11
1.2
Sådan bruges denne vejledning
13
1.3
Principper for undersøgelser af produkters miljøaftryk
13
1.4
Faser i en undersøgelse af et produkts miljøaftryk
14
2.
Betydningen af regler for en produktkategoris miljøaftryk
15
2.1
Generelt
15
2.2
PEFCR'ernes rolle og sammenhæng med eksisterende produktkategoriregler
16
2.3
Regelstruktur baseret på den aktivitetstilknyttede produktklassifikation (CPA)
17
3.
Definition af mål for undersøgelse af et produkts miljøaftryk
18
3.1
Generelt
18
4.
Definition af omfang af undersøgelse af et produkts miljøaftryk
19
4.1
Generelt
19
4.2
Analyseenhed og referencestrøm
19
4.3
Systemgrænser for undersøgelser af produkters miljøaftryk
20
4.4
Valg af påvirkningskategorier for miljøaftryk og vurderingsmetoder
21
4.5
Valg af yderligere miljøoplysninger, der skal angives i miljøaftryksundersøgelsen
23
4.6
Forudsætninger/begrænsninger
25
5.
Oprettelse og registrering af ressourceforbrugs- og emissionsprofilen
25
5.1
Generelt
25
5.2
Screening (anbefales)
26
5.3
Datastyringsplan (valgfri)
26
5.4
Data til ressourceforbrugs- og emissionsprofil
27
5.4.1
Anskaffelse og forbehandling af råvarer (vugge til dør)
27
5.4.2
Kapitalgoder
28
5.4.3
Produktion
28
5.4.4
Distribution og oplagring af produkter
28
5.4.5
Anvendelsesfasen
28
5.4.6
Udarbejdelse af modeller for logistik for det undersøgte produkt
29
5.4.7
Bortskaffelse
30
5.4.8
Opgørelse af elektricitetsforbrug (herunder forbrug af vedvarende energi)
31
5.4.9
Yderligere overvejelser i forbindelse med oprettelse af ressourceforbrugs- og emissionsprofilen
31
5.5
Nomenklatur for ressourceforbrugs- og emissionsprofilen
32
5.6
Krav til datakvalitet
33
5.7
Indsamling af specifikke data
41
5.8
Indsamling af generiske data
42
5.9
Håndtering af resterende datamangler for enhedsproces
43
5.10
Håndtering af multifunktionelle processer
43
5.11
Indsamling af data vedrørende de næste metodologiske faser i en miljøaftryksundersøgelse
46
6.
Vurdering af virkninger af miljøaftryk
47
6.1
Klassificering og karakterisering (obligatorisk)
47
6.1.1
Klassificering af et produkts miljøaftryksstrømme
48
6.1.2
Karakterisering af et produkts miljøaftryksstrømme
48
6.2
Normalisering og vægtning (anbefalet/valgfri)
49
6.2.1
Normalisering af resultater af en vurdering af virkninger af miljøaftryk (anbefalet)
49
6.2.2
Vægtning af resultater af en vurdering af virkninger af miljøaftryk (valgfri)
49
7.
Fortolkning af miljøaftryksresultater for produkter
50
7.1
Generelt 3
50
7.2
Vurdering af miljøaftryksmodellens robusthed
50
7.3
Identifikation af brændpunkter
51
7.4
Vurdering af usikkerhed
51
7.5
Konklusioner, anbefalinger og begrænsninger
52
8.
Rapporter om produkters miljøaftryk
52
8.1
Generelt
52
8.2
Rapportelementer
52
8.2.1
Første element: resumé
52
8.2.2
Andet element: hovedrapporten
52
8.2.3
Tredje element: bilag
54
8.2.4
Fjerde element: fortrolig rapport
54
9.
Kritisk gennemgang af undersøgelse af et produkts miljøaftryk
54
9.1
Generelt
54
9.2
Gennemgangstype
55
9.3
Eksperternes kvalifikationer
55
10.
Akronymer og forkortelser
56
11.
Ordliste
57
12.
Referencer
62
Bilag I:
Oversigt over vigtige obligatoriske krav til undersøgelser af produkters miljøaftryk og udvikling af regler for en produktkategoris miljøaftryk
65
Bilag II:
Datastyringsplan (tilpasset fra GHG-protokollen)
76
Bilag III:
Tjekliste for dataindsamling
77
Bilag IV:
Identifikation af nomenklatur og egenskaber for specifikke strømme
81
Bilag V:
Håndtering af multifunktionalitet i forbindelse med genanvendelse
84
Bilag VI:
Vejledning i beregning af emissioner som følge af direkte og indirekte ændringer i arealanvendelse med betydning for klimaændringer
86
Bilag VII:
Eksempel på regler for en produktkategoris miljøaftryk for mellemprodukter (papir) – Datakvalitetskrav
88
Bilag VIII:
Terminologi anvendt i denne vejledning sammenlignet med ISO-terminologi
89
Bilag IX:
Vejledningen om produkters miljøaftryk og ILCD-håndbogen: vigtige forskelle
90
Bilag X:
Sammenligning af nøglekrav i vejledningen om produkters miljøaftryk med andre metoder
91
RESUMÉ
Produkters miljøaftryk (
Product Environmental Footprint
 – PEF) er et multikriteriemål for en vares eller en tjenestes miljøpræstation i hele varens eller tjenestens livscyklus. Oplysninger om produkters miljøaftryk udarbejdes med det overordnede formål at reducere miljøvirkningen af varer og tjenester ved at tage forsyningskædeaktiviteter 
(
1
)
 i betragtning (fra udvinding af råvarer via produktion og anvendelse til endelig affaldshåndtering). I denne vejledning om produkters miljøaftryk fastlægges der en metode til at udarbejde scenarier for miljøvirkningerne af materiale- og energistrømme samt emissioner og affaldsstrømme i løbet af et produkts livscyklus.
Dette dokument beskriver, hvordan et produkts miljøaftryk beregnes, og hvordan produktkategorispecifikke metodekrav udvikles til brug i forbindelse med regler for en produktkategoris miljøaftryk (
Product Environmental Footprint Category Rules
 – PEFCR'er). Miljøaftryksberegninger supplerer andre instrumenter, der har fokus på specifikke steder og tærskler.
Baggrund
Denne vejledning om produkters miljøaftryk er udarbejdet inden for rammerne af én af byggestenene i flagskibsinitiativet under Europa 2020-strategien – "Et ressourceeffektivt Europa"
                   
(
2
)
. I sin "Køreplan for et ressourceeffektivt Europa"
                   
(
3
)
 foreslår Europa-Kommissionen metoder til at forøge ressourceproduktiviteten og afkoble økonomisk vækst fra både ressourceanvendelse og miljøvirkninger ud fra et livscyklusperspektiv. Et af målene er at "fastlægge en fælles metodologisk tilgang, så medlemsstaterne og den private sektor bliver i stand til at vurdere, formidle og benchmarke miljøhensyn i produkter, tjenester og virksomheder, som er baseret på en alsidig vurdering af deres miljømæssige indvirkning i hele deres livscyklus ("miljøaftryk")". Rådet har opfordret Kommissionen til at udvikle understøttende metodologier.
Projektet vedrørende produkters og organisationers miljøaftryk blev derfor iværksat med henblik på at udvikle en harmoniseret europæisk metodologi til undersøgelser af miljøaftryk, som kan inddrage et bredere spektrum af relevante kriterier for miljøpræstation med udgangspunkt i en livscyklustilgang 
(
4
)
. Ved en livscyklustilgang tages der hensyn til alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt eller en organisation fra et forsyningskædeperspektiv. Den omfatter alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse samt alle relevante tilknyttede indvirkninger på miljøet, sundhedsvirkninger samt ressourcerelaterede trusler mod og byrder for samfundet. Denne tilgang er også nødvendig for at afsløre eventuelle afvejninger mellem forskellige typer miljøvirkninger i forbindelse med specifikke politiske og forvaltningsmæssige beslutninger. Den hjælper dermed med til at undgå utilsigtet byrdeflytning.
Mål og målgruppe
Dette dokument har til formål at give en detaljeret og omfattende teknisk vejledning i, hvordan en undersøgelse af et produkts miljøaftryk (miljøaftryksundersøgelse) udføres. Miljøaftryksundersøgelser kan bruges til en lang række formål, herunder intern forvaltning og deltagelse i valgfrie eller obligatoriske programmer. Vejledningen henvender sig primært til tekniske eksperter, der skal udarbejde en undersøgelse af miljøaftryk, f.eks. ingeniører og miljøchefer i virksomheder og andre institutioner. Der kræves ingen erfaring med miljøvurderingsmetoder for at bruge denne vejledning til at udføre en undersøgelse af miljøaftryk.
Denne vejledning har ikke til formål direkte at understøtte sammenligninger eller sammenlignende påstande (f.eks. påstande om et produkts generelt bedre eller ækvivalente miljøegenskaber sammenlignet med et andet (baseret på ISO 14040:2006)). Sådanne sammenligninger kræver, at der udvikles yderligere regler for en produktkategoris miljøaftryk, som kan supplere den mere generelle vejledning, der gives her, med henblik på yderligere at styrke harmoniseringen, specificiteten, relevansen og reproducerbarheden af metodologier for en bestemt produkttype. Sådanne regler vil desuden gøre det lettere at fokusere på de vigtigste parametre og vil dermed reducere den tid, den indsats og de omkostninger, der kræves til en undersøgelse af et produkts miljøaftryk. Ud over generel vejledning og fastlæggelse af kravene til undersøgelser af produkters miljøaftryk angiver dette dokument også kravene til udvikling af regler for en produktkategoris miljøaftryk.
Proces og resultater
Alle krav i denne vejledning er valgt på baggrund af anbefalinger fra lignende bredt anerkendte beregningsmetoder og vejledningsdokumenter på miljøområdet. Følgende metodologivejledninger er taget i betragtning: ISO-standarder 
(
5
)
 (herunder ISO 14044(2006), Draft ISO/DIS 14067(2012), ISO 14025(2006), ISO 14020(2000)), ILCD (International Reference Life Cycle Data System) Handbook (ILCD-håndbogen) 
(
6
)
, Ecological Footprint Standards 
(
7
)
, GHG-protokollen 
(
8
)
 (WRI/ WBCSD), BPX 30-323-0 (ADEME) om de generelle principper for en miljømeddelelse vedrørende masseprodukter 
(
9
)
 og PAS 2050 med en specifikation til brug for beregning af vugge til grav-emissioner af drivhusgasser fra (2011) 
(
10
)
.
Resultatet af denne analyse er opsummeret i bilag X. En mere detaljeret beskrivelse findes i "
                  
Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment
" (EC-JRC-IES 2011b) 
(
11
)
. Mens eksisterende metoder giver flere alternativer i forbindelse med et bestemt metodologisk beslutningspunkt, angives der i denne vejledning så vidt muligt ét krav for hvert beslutningspunkt, eller der gives yderligere vejledning, så der kan udvikles mere konsistente, robuste og reproducerbare undersøgelser af produkters miljøaftryk. Sammenlignelighed prioriteres derfor højere end fleksibilitet.
Som tidligere angivet er regler for en produktkategoris miljøaftryk en nødvendig udvidelse af og et nødvendigt supplement til den mere generelle vejledning til undersøgelser af produkters miljøaftryk, der gives i dette dokument (dvs. med hensyn til sammenlignelighed mellem forskellige undersøgelser af produkters miljøaftryk). Når reglerne er udviklet, vil de yde et væsentligt bidrag til at forbedre reproducerbarheden, kvaliteten, konsistensen og relevansen af undersøgelser af produkters miljøaftryk.
Sammenhæng med vejledningen om organisationers miljøaftryk
Både organisationers miljøaftryk og produkters miljøaftryk repræsenterer en livscyklustilgang til kvantificering af miljøpræstationer. Mens produkters miljøaftryk er specifikt for enkelte varer eller tjenester, vedrører organisationers miljøaftryk organisationers aktiviteter som helhed, dvs. alle aktiviteter med relation til de varer og/eller tjenester, som en organisation leverer, fra et forsyningskædeperspektiv (fra udvinding af råvarer via produktion og anvendelse til endelig affaldshåndtering). Fastlæggelse af organisationers og produkters miljøaftryk kan derfor betragtes som aktiviteter, der gensidigt supplerer hinanden, og som hver i sær gennemføres med specifikke formål.
Beregning af organisationers miljøaftryk kræver ikke flere produktanalyser. I stedet beregnes organisationers miljøaftryk ved hjælp af samlede data, der repræsenterer de ressource- og affaldsstrømme, der krydser en defineret organisationsgrænse. Når en organisations miljøaftryk er beregnet, kan det opsplittes til produktniveau ved hjælp af relevante fordelingsnøgler. I teorien bør summen af produkters miljøaftryk, som en organisation oplyser i en bestemt rapporteringsperiode (f.eks. et år), være næsten lig med organisationens miljøaftryk i samme periode 
(
12
)
. Metodologierne i denne vejledning om produkters miljøaftryk er udviklet med dette for øje. Organisationers miljøaftryk kan desuden bidrage til at udpege de områder i organisationens produktportefølje, hvor miljøvirkningerne er størst, og dermed hvor individuelle analyser på produktniveau evt. skal gennemføres.
Terminologi: skal, bør og kan
I denne vejledning bruges der præcis terminologi for at angive de krav, anbefalinger og muligheder, som virksomheder kan vælge.
Ordet "skal" bruges til at angive, hvad der kræves, for at en undersøgelse af produkters miljøaftryk er i overensstemmelse med denne vejledning.
Ordet "bør" bruges til at angive en anbefaling, som ikke er et krav. Enhver afvigelse fra et "bør"-krav skal begrundes af den, der gennemfører undersøgelsen, og skal fremgå tydeligt.
Ordet "kan" bruges til at angive en mulighed, der tillades.
1.   GENERELLE OVERVEJELSER I FORBINDELSE MED UNDERSØGELSER AF PRODUKTERS MILJØAFTRYK
1.1   
Tilgang og eksempler til brug for potentielle anvendelser
Produkters miljøaftryk (
Product Environmental Footprint
 – PEF) er et multikriteriemål for en vares eller en tjenestes miljøpræstation i hele varens eller tjenestens livscyklus 
(
13
)
. Oplysninger om produkters miljøaftryk udarbejdes med det overordnede formål at reducere miljøvirkningen af varer og tjenester.
Dette dokument beskriver, hvordan et produkts miljøaftryk beregnes, og hvordan produktkategorispecifikke metodekrav udvikles til brug i forbindelse med regler for en produktkategoris miljøaftryk (
Product Environmental Footprint Category Rules
 – PEFCR'er). Disse regler er en nødvendig udvidelse af og et nødvendigt supplement til den generelle vejledning til undersøgelser af produkters miljøaftryk. Når reglerne er udviklet, vil de yde et væsentligt bidrag til at forbedre reproducerbarheden, konsistensen og relevansen af undersøgelser af produkters miljøaftryk. Regler for en produktkategoris miljøaftryk gør det lettere at fokusere på de vigtigste parametre og vil dermed reducere den tid, den indsats og de omkostninger, der kræves til en undersøgelse af et produkts miljøaftryk.
Med udgangspunkt i en livscyklustilgang 
(
14
)
 fastlægges der i vejledningen om produkters miljøaftryk en metode til at udarbejde scenarier for miljøvirkningerne af materiale- og energistrømme samt emissioner og affaldsstrømme 
(
15
)
 i forbindelse med et produkt 
(
16
)
 fra et forsyningskædeperspektiv 
(
17
)
 (fra udvinding af råvarer 
(
18
)
 via produktion og anvendelse til endelig affaldshåndtering). Ved en livscyklustilgang tages der hensyn til alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt eller en organisation fra et forsyningskædeperspektiv. Den omfatter alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse samt alle relevante tilknyttede indvirkninger på miljøet, sundhedsvirkninger samt ressourcerelaterede trusler mod og byrder for samfundet.
Den henvender sig primært til tekniske eksperter, der skal udarbejde en undersøgelse af miljøaftryk, f.eks. ingeniører og miljøchefer. Der kræves ingen erfaring med miljøvurderingsmetoder for at bruge denne vejledning til at udføre en undersøgelse af miljøaftryk.
Miljøaftryksmetoden er baseret på livscyklustilgangen. Livscyklustilgangen til miljøforvaltning og livscyklustankegangen generelt omfatter alle relevante miljøvirkninger i forbindelse med en vare, tjeneste, aktivitet eller enhed fra et forsyningskædeperspektiv. Dette er i modsætning til at fokusere alene på lokale virkninger eller på enkelte miljøvirkninger og har til formål at reducere risikoen for utilsigtet byrdeflytning, hvor byrden i forbindelse med en miljøvirkning flyttes fra én fase i forsyningskæden til en anden, fra én påvirkningskategori til en anden, mellem virkninger og ressourceeffektivitet og/eller mellem lande.
For at udvikle en model, der giver et realistisk billede af disse fysiske strømme og virkninger, skal modelparametre så vidt muligt defineres ud fra klare fysiske betingelser og sammenhænge.
Alle krav i denne vejledning er valgt på baggrund af anbefalinger fra lignende bredt anerkendte beregningsmetoder og vejledningsdokumenter på miljøområdet. Følgende metodologivejledninger er taget i betragtning:
—
ISO-standarder 
(
19
)
 (herunder ISO 14044(2006), Draft ISO/DIS 14067(2012), ISO 14025(2006), ISO 14020(2000)
—
ILCD (International Reference Life Cycle Data System) Handbook (ILCD-håndbogen) 
(
20
)
—
Ecological Footprint Standards 
(
21
)
—
Greenhouse Gas Protocol (GHG-protokollen) 
(
22
)
 (WRI/WBCSD)
—
BPX 30-323-0 (ADEME) om de generelle principper for en miljømeddelelse vedrørende masseprodukter 
(
23
)
—
PAS 2050 med en specifikation til brug for beregning af vugge til grav-emissioner af drivhusgasser fra (2011) 
(
24
)
.
I bilag X gives der en oversigt over udvalgte nøglekrav i denne vejledning sammenlignet med krav/specifikationer i ovennævnte metodologivejledninger. En mere detaljeret beskrivelse af de analyserede metoder og af resultatet af analysen findes i "Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment"
                   
(
25
)
. Mens eksisterende metoder giver flere alternativer i forbindelse med et bestemt metodologisk beslutningspunkt, angives der i denne vejledning så vidt muligt ét krav for hvert beslutningspunkt, eller der gives yderligere vejledning, så der kan udvikles mere konsistente, robuste og reproducerbare undersøgelser af produkters miljøaftryk.
Potentielle anvendelser af miljøaftryksundersøgelser kan grupperes afhængigt af interne eller eksterne mål:
—
Interne anvendelser kan omfatte støtte til miljøforvaltning, identifikation af miljøbrændpunkter samt forbedring og sporing af miljøpræstationer og kan indirekte omfatte muligheder for omkostningsbesparelser.
—
Eksterne anvendelser (f.eks. business to business (B2B) eller business to consumers (B2C)) omfatter en lang række muligheder fra opfyldelse af kunde- og forbrugerbehov til afsætning, benchmarking, miljømærkning, støtte til miljøvenligt design i hele forsyningskæden, grønne indkøb og opfyldelse af miljøpolitiske krav på europæisk eller nationalt plan.
—
Benchmarking kan f.eks. omfatte definition af et gennemsnitsprodukt (baseret på data fra interessenter, generelle data eller tilnærmelsesværdier) efterfulgt af en graduering af andre produkter ud fra deres præstation i forhold til dette benchmark.
Tabel 1 giver en oversigt over de tiltænkte anvendelser af miljøaftryksundersøgelser i forhold til nøglekravene til gennemførelse af miljøaftryksundersøgelser i henhold til denne vejledning.
Tabel 1
Nøglekrav til undersøgelser af produkters miljøaftryk i forhold til den tiltænkte anvendelse
Tiltænkt anvendelse
Definition af mål og omfang
Screening
Opfyldelse af krav til datakvalitet
Multifunktionalitetshierarki
Valg af metode til vurd. af virkninger
Klassifikation og karakterisering
Normalisering
Vægtning
Fortolkning af miljøaftryksresultater
Krav til rapporteringselementer
Kritisk gennemgang (1 person)
Kritisk gennemgang (3 personer)
Krav om PEFCR
Intern
(hævder at være i overensstemmelse med vejledningen om produkters miljøaftryk)
O
A
A
O
O
O
A
V
O
V
O
V
V
Ekstern
B2B/B2C uden sammen-ligninger/sammenlignende påstande
O
A
O
O
O
O
A
V
O
O
O
A
A
B2B/B2C med sammen-ligninger/sammenlignende påstande
O
A
O
O
O
O
A
V
O
O
/
O
O
"O"
=
obligatorisk;
"A"
=
anbefalet (ikke obligatorisk);
"V"
=
valgfri (ikke obligatorisk);
"/”
=
ikke relevant
Krav til undersøgelser af produkters miljøaftryk
En undersøgelse af et produkts miljøaftryk skal baseres på en livscyklustilgang.
1.2   
Sådan bruges denne vejledning
Denne vejledning indeholder de oplysninger, der er nødvendige for at gennemføre en undersøgelse af et produkts miljøaftryk. Materialet i vejledningen om produkters miljøaftryk præsenteres i samme rækkefølge som de metodologiske faser, der skal gennemføres ved beregning af et produkts miljøaftryk. Hvert afsnit indledes med en generel beskrivelse af den metodologiske fase, og der gives en oversigt over de nødvendige overvejelser og understøttende eksempler. Under "Krav" angives de metodologiske standarder, der "skal/bør" opfyldes for at opnå en undersøgelse, der er i overensstemmelse med vejledningen om produkters miljøaftryk. De er anført i tekstbokse med en enkelt ramme efter afsnittene med den generelle beskrivelse. Under "Tip" beskrives bedste praksis, der ikke er obligatorisk, men som anbefales. De er anført i indrammede, skraverede tekstbokse. Hvis der er anført yderligere krav om udvikling af regler for en produktkategoris miljøaftryk, er disse anført i tekstbokse med dobbelt ramme efter hvert afsnit.
1.3   
Principper for undersøgelser af produkters miljøaftryk
For at udarbejde konsistente, robuste og reproducerbare miljøaftryksundersøgelser skal en række centrale analyseprincipper overholdes. Disse principper udgør de overordnede retningslinjer for anvendelsen af miljøaftryksmetoden. De skal overvejes i hver fase af en miljøaftryksundersøgelse lige fra definitionen af undersøgelsens mål og omfang via dataindsamling og konsekvensanalyse til rapportering og verifikation af undersøgelsens resultater.
Krav til undersøgelser af produkters miljøaftryk
Brugere af denne vejledning skal overholde følgende principper, når de udfører en undersøgelse af et produkts miljøaftryk:
1)
Relevans
Alle anvendte metoder og data, der er indsamlet med henblik på at kvantificere miljøaftrykket, skal være så relevante for undersøgelsen som muligt.
2)
Fuldstændighed
Kvantificering af miljøaftrykket skal omfatte alle miljømæssigt relevante materiale- og energistrømme og andre miljøvirkninger, der er nødvendige for at overholde de definerede systemgrænser 
(
26
)
, datakravene og de anvendte metoder til vurdering af virkninger.
3)
Konsistens
Denne vejledning skal overholdes nøje på hvert trin i undersøgelsen af et produkts miljøaftryk med henblik på at sikre intern konsistens og sammenlignelighed med lignende analyser.
4)
Nøjagtighed
Der skal ydes enhver rimelig indsats for at reducere usikkerheden i forbindelse med udarbejdelse af modeller for produktsystemer 
(
27
)
 og rapportering af resultater.
5)
Gennemsigtighed
Oplysninger om miljøaftryk skal fremlægges på en sådan måde, at målgruppen får det nødvendige beslutningsgrundlag, og interessenter kan vurdere dets robusthed og pålidelighed.
Principper for regler for en produktkategoris miljøaftryk
1.   Sammenhæng med vejledningen om produkters miljøaftryk
Ud over kravene i denne vejledning skal de metodologiske krav, der fastsættes i reglerne for en produktkategoris miljøaftryk, også finde anvendelse på miljøaftryksundersøgelser. Hvis kravene i reglerne er mere specifikke end kravene i vejledningen om produkters miljøaftryk, skal sådanne specifikke krav opfyldes.
2.   Inddragelse af udvalgte interesserede parter
Processen med at udvikle regler skal være åben og gennemsigtig og skal omfatte høring af relevante interessenter. Der bør ydes en rimelig indsats for at opnå enighed i hele processen (tilpasset fra ISO 14020:2000, 4.9.1, princip 8). Reglerne skal underkastes peer review.
3.   Tilstræbt sammenlignelighed
Resultaterne af miljøaftryksundersøgelser, der er gennemført i overensstemmelse med denne vejledning og det relevante regeldokument, kan anvendes til at støtte sammenligningen af miljøpræstationerne for produkter i samme produktkategori i hele deres livscyklus og til at støtte sammenlignende påstande 
(
28
)
 (som vil blive offentliggjort). Det er derfor afgørende, at resultaterne er sammenlignelige. De oplysninger, der gives til denne sammenligning, skal være gennemsigtige, således at brugeren kan forstå de begrænsninger for sammenlignelighed, der følger af det beregnede resultat (tilpasset fra ISO 14025).
1.4   
Faser i en undersøgelse af et produkts miljøaftryk
Der skal gennemføres en række faser, når en miljøaftryksundersøgelse udføres i overensstemmelse med denne vejledning, dvs. måldefinition, definition af omfang, ressourceforbrugs- og emissionsprofil, vurdering af virkninger af miljøaftryk og fortolkning og rapportering af miljøaftryk – se figur 1.
Figur 1
Faser i en undersøgelse af et produkts miljøaftryk
Kontrol af produkts miljøaftryk
Definer mål for miljøaftryksundersøgelse
Definer omfang af miljøaftryksundersøgelse
Opret ressourceforbrugs- og emissionsprofil
Gennemfør vurdering af virkninger af miljøaftryk
Fortolkning og rapportering af miljøaftryk
2.   BETYDNINGEN AF REGLER FOR EN PRODUKTKATEGORIS MILJØAFTRYK
2.1   
Generelt
Ud over generel vejledning og fastlæggelse af kravene til undersøgelser af produkters miljøaftryk angiver denne vejledning også kravene til udvikling af regler for en produktkategoris miljøaftryk (PEFCR'er). Disse regler kan yde et væsentligt bidrag til at forbedre reproducerbarheden, konsistensen (og dermed sammenligneligheden mellem miljøaftryksberegninger inden for samme produktkategoriniveau 
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) og relevansen af miljøaftryksundersøgelser. Reglerne gør det lettere at fokusere på de vigtigste parametre i miljøaftryksundersøgelsen, så både tid, indsats og omkostninger reduceres.
Målet er at sikre, at regler udvikles i overensstemmelse med vejledningen om produkters miljøaftryk, og at de fastlægger de specifikationer, der er nødvendige for at opnå sammenlignelighed, forbedret reproducerbarhed, konsistens, relevans, fokus og effektivitet i forbindelse med miljøaftryksundersøgelser. Reglerne bør sikre, at miljøaftryksundersøgelser fokuseres på de forhold og parametre, der er mest relevante for fastlæggelsen af en bestemt produkttypes miljøpræstation. Regler for en produktkategoris miljøaftryk kan i yderligere detaljer specificere kravene i denne vejledning og tilføje nye krav, hvis vejledningen om produkters miljøaftryk giver flere valgmuligheder.
Miljøaftryksundersøgelser kan gennemføres uden sådanne regler, hvis de ikke skal anvendes i forbindelse med sammenlignende påstande henvendt til offentligheden.
Krav til undersøgelser af produkters miljøaftryk
Hvis regler for en produktkategoris miljøaftryk ikke foreligger, skal de nøgleområder, der i henhold til denne vejledning skulle omfattes af sådanne regler, angives, begrundes og udtrykkeligt fremlægges i miljøaftryksundersøgelsen.
2.2   
PEFCR'ernes rolle og sammenhæng med eksisterende produktkategorier
Regler for en produktkategoris miljøaftryk (PEFCR'er) har til formål at give en detaljeret teknisk vejledning i, hvordan en miljøaftryksundersøgelse udføres for en bestemt produktkategori. Reglerne skal sikre yderligere specifikation på proces- og/eller produktniveau. Reglerne sikrer typisk yderligere specifikation og vejledning ved bl.a. at:
—
definere undersøgelsens mål og omfang
—
definere relevante/irrelevante kategorier af virkninger
—
fastlægge relevante systemgrænser for analysen
—
fastlægge nøgleparametre og livscyklusfaser
—
vejlede om mulige datakilder
—
gennemføre fasen for ressourceforbrugs- og emissionsprofil
—
beskrive, hvordan problemer med multifunktionalitet 
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 løses.
Alle disse aspekter er omhandlet i denne vejledning.
Som defineret i ISO 14025(2006) omfatter produktkategoriregler 
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 sæt af specifikke regler, retningslinjer og krav, der bruges til at udvikle type III-miljøvaredeklarationer for en produktkategori (dvs. varer og/eller tjenester med tilsvarende funktioner). "Type III-miljøvaredeklarationer" er kvantitative påstande om en bestemt vares eller tjenestes miljøforhold 
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)
 baseret på en livscyklusvurdering, f.eks. kvantitative oplysninger om potentielle miljøvirkninger.
Hvad angår udvikling og gennemgang af produktkategoriregler, beskriver ISO 14025(2006) proceduren og fastlægger kravene til sammenlignelighed for forskellige såkaldte "type III-miljøvaredeklarationer". Type III-miljøvaredeklarationer kan f.eks. være en potentiel anvendelse af en miljøaftryksundersøgelse.
Retningslinjerne for udvikling af regler for en produktkategoris miljøaftryk er baseret på minimumsindholdet af et miljøaftryksdokument som krævet i henhold til ISO 14025. Ifølge ISO 14025 for produkters miljøaftryk omfatter dette bl.a.:
—
identifikation af den produktkategori, en produktkategoriregel udvikles for, herunder en beskrivelse af f.eks. produktets funktion(er), tekniske præstation og anvendelse(r)
—
definition af målet for og omfanget af livscyklusvurderingen 
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)
 for produktet i overensstemmelse med kravet i ISO 14040-serien med hensyn til f.eks. funktionel enhed, systemgrænse og krav til datakvalitet 
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)
—
beskrivelse af livscyklusopgørelse med særligt fokus på dataindsamlingsfasen, beregningsprocedurer og fordelingsregler 
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35
)
—
valg af påvirkningskategoriindikatorer for miljøaftryk, der skal medtages i livscyklusvurderingen
—
beskrivelse af foruddefinerede parametre for rapportering af data fra livscyklusvurderingen, f.eks. bestemte foruddefinerede datakategorier og/eller påvirkningskategoriindikatorer for miljøaftryk
—
oplysninger om/begrundelser for faser, der ikke er omfattet, hvis ikke alle livscyklusfaser er omhandlet i livscyklusvurderingen
—
gyldighedsperiode for de udviklede regler.
Hvis andre produktkategoriregler er tilgængelige under andre ordninger, kan disse bruges som grundlag for udvikling af disse regler 
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 i overensstemmelse med kravene i denne vejledning.
Krav til regler for en produktkategoris miljøaftryk
Disse regler bør så vidt muligt og afhængigt af de forskellige anvendelsesområder være i overensstemmelse med eksisterende internationale vejledningsdokumenter vedrørende produktkategoriregler.
2.3   
Regelstruktur baseret på den aktivitetstilknyttede produktklassifikation (CPA)
Regeldokumentet beskriver den type oplysninger, der skal gives om et produkt ud fra et livscyklusperspektiv, og hvordan disse oplysninger genereres. Aktivitetstilknyttet produktklassifikation (CPA) (figur 2) skal bruges til at kode og definere de informationsmoduler, der anvendes til at repræsentere produktets livscyklus.
CPA-produktkategorier vedrører aktiviteter som defineret ved hjælp af NACE-koder (den statistiske nomenklatur for økonomiske aktiviteter i Det Europæiske Fællesskab). Hvert CPA-produkt er tilknyttet én NACE-aktivitet, og CPA-strukturen er derfor parallel med NACE-strukturen på alle niveauer.
NACE består af følgende hierarkiske struktur (NACE Rev. 2 2008 
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, side 15):
1.
et første niveau identificeret ved en bogstavkode (hovedafdelinger)
2.
et andet niveau identificeret ved en tocifret talkode (hovedgrupper)
3.
et tredje niveau identificeret ved en trecifret talkode (grupper)
4.
et fjerde niveau identificeret ved en firecifret talkode (undergrupper).
ISIC (FN's internationale standardklassifikation af al erhvervsmæssig virksomhed) og NACE har samme kode på de højeste niveauer, men NACE er mere detaljeret på de laveste niveauer. Eftersom NACE-koden i forbindelse med denne undersøgelse gælder på sektorniveau, skal der tildeles en kode på mindst to cifre (dvs. på hovedgruppeniveau) 
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. Dette er i overensstemmelse med ISIC-systemet.
Et eksempel på en sådan tilgang for et regeldokument gives nedenfor for "Mælk og mælkeprodukter". Her definerer den tocifrede kode (hovedgruppe) en industrispecifik produktgruppe (f.eks. hovedgruppe 10 – Fødevarer), som har en række individuelle produkter under sig (f.eks. gruppe 10.51.1 – Behandlet mælk og fløde, flydende) (figur 2). Den tocifrede kode og i nogle tilfælde den encifrede kode kan derfor bruges til at definere industrispecifikke informationsmoduler, der i kombination danner specifikke produktlivscyklusser i en horisontal struktur. Hvert modul repræsenterer også en vertikal struktur, der bevæger sig fra en generel produktgruppe til mere specifikke individuelle produkter.
Figur 2
Principperne i CPA-strukturen
A Produkter fra landbrug, skovbrug og fiskeri
0 Produkter fra landbrug, skovbrug og fiskeri
01 Produkter fra landbrug og jagt samt tjenester i forbindelse hermed
01.4 Levende dyr og animalske produkter
01.41 Malkekvæg, levende, og rå mælk fra malkekvæg
01.41.20 Rå mælk fra malkekvæg
C Færdigvarer
10 Fødevarer
10.5 Mejeriprodukter
10.51.1 Behandlet mælk og fløde, flydende
10.51.11 Behandlet mælk, flydende
Krav til regler for en produktkategoris miljøaftryk
R egler skal som minimum baseres på en tocifret CPA-kode (standard). Regler kan dog understøtte (begrundede) undtagelser (f.eks. brug af trecifrede koder). Der kræves f.eks. mere end to cifre, når kompleksiteten af sektoren beskrives. Hvis flere produktionsruter er defineret for lignende produkter ved hjælp af alternative CPA'er, skal reglen understøtte alle sådanne CPA'er.
3.   DEFINITION AF MÅL FOR UNDERSØGELSE AF ET PRODUKTS MILJØAFTRYK
3.1   
Generelt
Definitionen af mål er det første trin i en miljøaftryksundersøgelse, som fastlægger den overordnede sammenhæng for undersøgelsen. Den klare definition af mål skal sikre, at de analytiske formål, metoder, resultater og tiltænkte anvendelser er tilpasset hinanden, og at der fastlægges en fælles vision, som kan vejlede deltagerne i undersøgelsen. Beslutningen om at bruge vejledningen om produkters miljøaftryk betyder, at visse aspekter af måldefinitionen allerede er fastlagt. Det er dog vigtigt, at man tager sig tid til nøje at overveje og formulere målene, så miljøaftryksundersøgelsen bliver vellykket.
Ved definitionen af mål er det vigtigt at identificere de tiltænkte anvendelser og graden af analytisk dybde og fokus i undersøgelsen. Dette bør afspejles i de definerede begrænsninger for undersøgelsen (fasen for definition af omfang). Kvantitative undersøgelser i overensstemmelse med de analysekrav, der er anført i denne vejledning, er nødvendige for analyser, der f.eks. er målrettet mod omkostningsminimerende miljøvenlig sourcing, produktdesign, benchmarking og rapportering. Der kan også anvendes kombinerede tilgange i en miljøaftryksundersøgelse, hvis kun visse dele af forsyningskæden analyseres kvantitativt analyse, mens andre beskrives kvalitativt ud fra potentielle miljøbrændpunkter (f.eks. en kvantitativ vugge til dør-analyse 
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)
 kombineret med kvalitative beskrivelser af dør til grav-miljøhensyn 
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40
)
 eller kombineret med kvantitative analyser af anvendelses- og bortskaffelsesfaserne for udvalgte repræsentative produkttyper).
Krav til undersøgelser af produkters miljøaftryk
Definition af mål for en miljøaftryksundersøgelse skal omfatte oplysninger om:
—
tiltænkte anvendelser
—
begrundelse for gennemførelsen af undersøgelsen og beslutningsramme
—
målgruppe
—
om sammenligninger og/eller sammenlignende påstande 
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 vil blive offentliggjort
—
initiativtageren til undersøgelsen
—
procedure for kritisk gennemgang (hvis relevant).
Eksempel – Miljøaftryk for en skjorte: måldefinition
Forhold
Detalje
Tiltænkte anvendelser:
Angiv produktinformation til kunden
Begrundelse for gennemførelsen af undersøgelsen og beslutningsramme:
Besvar en forespørgsel fra en kunde
Sammenligninger henvendt til offentligheden:
Nej. De bliver offentligt tilgængelige, men anvendes ikke til sammenligninger eller sammenlignende påstande.
Målgruppe:
Ekstern teknisk målgruppe, business to business.
Gennemgang:
Uafhængig ekstern ekspert, hr. Y
Initiativtageren til undersøgelsen:
G virksomhed A/S
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive kravene om gennemgang i forbindelse med en miljøaftryksundersøgelse.
4.   DEFINITION AF OMFANG AF UNDERSØGELSE AF ET PRODUKTS MILJØAFTRYK
4.1   
Generelt
Ved definitionen af omfanget af miljøaftryksundersøgelsen beskrives det system, der skal evalueres, og de tilknyttede analysespecifikationer i detaljer.
Krav til undersøgelser af produkters miljøaftryk
Definitionen af omfanget af en miljøaftryksundersøgelse skal være i overensstemmelse med de definerede mål for undersøgelsen og skal omfatte (se de enkelte afsnit nedenfor for en mere detaljeret beskrivelse):
—
analyseenhed 
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 og referencestrøm 
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43
)
—
systemgrænser
—
påvirkningskategorier for miljøaftryk
—
forudsætninger/begrænsninger.
4.2   
Analyseenhed og referencestrøm
Brugere af vejledningen om produkters miljøaftryk skal definere analyseenheden og referencestrømmen for miljøaftryksundersøgelsen. Analyseenheden beskriver kvalitativt og kvantitativt produktets funktioner og varighed.
Krav til undersøgelser af produkters miljøaftryk
Analyseenheden for en miljøaftryksundersøgelse skal defineres ud fra følgende forhold:
—
de leverede funktioner/tjenester: "hvad"
—
omfanget af funktionen eller tjenesten: "hvor meget"
—
det forventede kvalitetsniveau: "hvor godt"
—
produktets varighed/levetid: "hvor længe"
—
NACE-koden eller -koderne.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive analyseenheden (eller analyseenhederne).
Eksempel:
Vejledning/krav: Definer analyseenhed. Identificerer og kvantificerer og kvantitative forhold af produktets funktion(er) ved hjælp af spørgsmålene "hvad", "hvor meget", "hvor godt" og "hvor længe".
Eksempel på definition af analyseenhed:
Analyseenhed for skjorte:
(HVAD) Skjorte (gennemsnit for str. S, M, L) fremstillet af polyester,
(HVOR MEGET) En skjorte
(HVOR GODT) Bruges én gang om ugen, maskinvaskes ved 30 grader
(HVOR LÆNGE) Fem år.
Bemærk:
Nogle mellemprodukter kan have mere end én funktion. Det kan være nødvendigt at identificere og vælge mellem disse funktioner.
Referencestrømmen er den mængde af produktet, der skal bruges for at levere den definerede funktion. Alle andre input- 
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 og outputstrømme 
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)
 i analysen er kvantitativt forbundet med den. Referencestrømmen kan udtrykkes i direkte forhold til analyseenheden eller på en mere produktorienteret måde.
Krav til undersøgelser af produkters miljøaftryk
En relevant referencestrøm skal fastlægges i forhold til analyseenheden. De kvantitative input- og outputdata, der indsamles til støtte for analysen, skal beregnes i forhold til denne strøm.
Eksempel:
Referencestrøm: 160 g polyester
4.3   
Systemgrænser for undersøgelser af produkters miljøaftryk
Systemgrænserne definerer de dele af produktets livscyklus og de tilknyttede processer, der tilhører det undersøgte system (dvs. de dele, der kræves for at udføre produktets funktion som defineret af analyseenheden). Systemgrænsen skal derfor defineres klart, for at produktsystemet kan evalueres.
Diagram over systemgrænse (anbefales)
Et diagram over systemgrænsen eller et procesdiagram er en skematisk gengivelse af det undersøgte system. Det beskriver de dele af produktets livscyklus, der er medtaget i eller udelukket fra analysen. Et diagram over systemgrænsen kan være et nyttigt redskab, når systemgrænsen fastlægges, og de efterfølgende dataindsamlingsaktiviteter tilrettelægges.
TIP: Det er ikke obligatorisk at udarbejde et diagram over systemgrænsen, men det anbefales på det kraftigste. Diagrammet vil hjælpe med at definere og strukturere analysen.
Krav til undersøgelser af produkters miljøaftryk
Systemgrænsen skal defineres i overensstemmelse med den generelle opbygning af forsyningskæden, herunder alle faser fra udvinding af råvarer 
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)
 til forarbejdning, produktion, distribution, lagring, anvendelse og bortskaffelse af produktet (dvs. vugge til grav 
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)
), for så vidt det er relevant for den tiltænkte anvendelse af undersøgelsen. Systemgrænserne skal omfatte alle processer, der vedrører forsyningskæden for produktet, i forhold til analyseenheden.
De processer, der er omfattet af systemgrænserne, skal opdeles i forgrundsprocesser (dvs. kerneprocesser i produktets livscyklus, for hvilke der er direkte adgang til information 
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)
) og baggrundsprocesser (dvs. processer i produktets livscyklus, for hvilke der ikke er direkte adgang til information 
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)
).
Et diagram over systemgrænsen bør være en del af definitionen af omfang.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive systemgrænserne for miljøaftryksundersøgelser for produktkategorier og i den forbindelse angive de relevante livscyklusfaser og processer, der generelt bør tildeles hver fase (herunder tidsmæssige, geografiske og teknologiske specifikationer). Enhver afvigelse fra vugge til grav-tilgangen skal udtrykkeligt angives og begrundes, f.eks. udelukkelse af ukendt anvendelsesfase eller bortskaffelse af mellemprodukter 
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.
Reglerne skal angive downstreamscenarier 
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)
 med henblik på at sikre sammenlignelighed og konsistens mellem miljøaftryksundersøgelser.
Udligninger
Udtrykket "udligning" bruges ofte til at henvise til tredjeparters aktiviteter til afbødning af drivhusgasemissioner, f.eks. regulerede ordninger inden for rammerne af Kyotoprotokollen (mekanismen for bæredygtig udvikling, fælles gennemførelse eller EU's emissionshandelssystem), eller frivillige ordninger. Udligninger er særskilte reduktioner af drivhusgasemissioner, der bruges til at kompensere for (udligne) drivhusgasemissioner andre steder, f.eks. for at opfylde et valgfrit eller obligatorisk mål eller loft for drivhusgasemissioner. Udligninger beregnes i forhold til en basislinje, der repræsenterer et hypotetisk scenarie for, hvad emissionerne ville have været, hvis det afbødningsprojekt, som genererer udligningerne, ikke var blevet iværksat. Eksempler på udligninger af emissioner er kulstofudligningen under mekanismen for bæredygtig udvikling, emissionskreditter og andre udligninger uden for systemet.
Krav til undersøgelser af produkters miljøaftryk
Udligninger skal ikke medtages i miljøaftryksundersøgelsen, men kan rapporteres særskilt under "Yderligere miljøoplysninger".
4.4   
Valg af påvirkningskategorier for miljøaftryk og vurderingsmetoder
Påvirkningskategorier for miljøaftryk 
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 er specifikke kategorier af virkninger, der er omhandlet i en miljøaftryksundersøgelse. De vedrører generelt ressourceanvendelse og emissioner af miljøskadelige stoffer (f.eks. drivhusgasser og giftige kemikalier), som kan være sundhedsskadelige. Metoder til vurdering af virkninger af miljøaftryk anvender modeller, der kvantificerer årsagssammenhængen mellem materiale-/energiinput og emissioner i forbindelse med produktets livscyklus (opgjort i ressourceforbrugs- og emissionsprofilen) og hver af de overvejede påvirkningskategorier 
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. Hver kategori henviser derfor til en bestemt særskilt model for vurdering af virkninger af miljøaftryk.
Formålet med vurderingen af virkningerne af miljøaftryk 
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)
 er at gruppere og samle de data, der er opgjort i ressourceforbrugs- og emissionsprofilen, i overensstemmelse med deres bidrag til hver påvirkningskategori for miljøaftryk. Dette skaber efterfølgende det nødvendige grundlag for fortolkningen af resultaterne af miljøaftryksundersøgelsen i forhold til målene for dens mål (f.eks. identifikation af "brændpunkter" i forsyningskæden og "muligheder" for forbedring). De valgte påvirkningskategorier for miljøaftryk bør derfor være omfattende, således at de dækker alle miljøspørgsmål, der er relevante for den undersøgte forsyningskæde.
I tabel 2 vises en standardliste over påvirkningskategorier for miljøaftryk og de tilknyttede vurderingsmetoder, der skal anvendes. 
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)
 Yderligere anvisninger i, hvordan disse virkninger beregnes, findes i kapitel 6.
Tabel 2
Standardpåvirkningskategorier for miljøaftryk (med påvirkningskategoriindikatorer for miljøaftryk) og modeller for vurdering af virkninger af miljøaftryk til brug i forbindelse med miljøaftryksundersøgelser
Påvirkningskategori for miljøaftryk
Model for vurdering af virkninger af miljøaftryk
Påvirkningskategoriindikator for miljøaftryk
Kilde
Klimaændringer
Bernmodellen – globalt opvarmningspotentiale (GWP) over en tidshorisont på 100 år
kg CO
2
-ækvivalent
Det Mellemstatslige Panel om Klimaændringer, 2007
Nedbrydning af ozonlaget
EDIP-modellen baseret på ODP'er fra Den Meteorologiske Verdensorganisation (WMO) over en uendelig tidshorisont
kg CFC-11
 (
*1
)
 -ækvivalent
WMO, 1999
Økotoksicitet ferskvandsmiljøet
USEtox-modellen
CTUe (Comparative Toxic Unit for økosystemer)
Rosenbaum et al., 2008
Human toksicitet – kræftvirkninger
USEtox-modellen
CTUh (Comparative Toxic Unit for mennesker)
Rosenbaum et al., 2008
Human toksicitet – ikke-kræftvirkninger
USEtox-modellen
CTUh (Comparative Toxic Unit for mennesker)
Rosenbaum et al., 2008
Partikelstof/respiratoriske uorganiske stoffer
RiskPoll-modellen
kg PM2,5
 (
*2
)
 -ækvivalent
Humbert, 2009
Ioniserende stråling – sundhedsvirkninger
Human Health Effect-modellen
kg U
235
-ækvivalent (til luft)
Dreicer et al., 1995
Fotokemisk ozondannelse
LOTOS-EUROS-modellen
kg NMVOC
 (
*3
)
 -ækvivalent
Van Zelm et al., 2008, som anvendt i ReCiPe
Forsuring
Accumulated Exceedance-modellen
mol H+-ækvivalent
Seppälä et al., 2006; Posch et al., 2008
Eutrofiering – terrestrisk
Accumulated Exceedance-modellen
mol N-ækvivalent
Seppälä et al., 2006; Posch et al., 2008
Eutrofiering – akvatisk
EUTREND-modellen
ferskvand: kg P-ækvivalent havmiljø: kg N-ækvivalent
Struijs et al., 2009, som gennemført i ReCiPe
Ressourceudtømning – vand
Ecoscarcity-modellen (Schweiz)
m
3
 vandforbrug i forhold til lokal vandknaphed
Frischknecht et al., 2008
Ressourceudtømning – mineraler, fossil
CML2002-modellen
kg antimon-ækvivalent (Sb)
van Oers et al., 2002
Ændret arealanvendelse
SOM-modellen (Soil Organic Matter)
Kg (underskud)
Milà i Canals et al., 2007
Afhængigt af produktsystemet og den tiltænkte anvendelse kan brugere af denne vejledning vælge at indsnævre det udvalg af påvirkningskategorier for miljøaftryk, der tages i betragtning. En sådan udvælgelse skal understøttes af relevant dokumentation, som f.eks. (ikke-udtømmende liste):
—
international beslutningsproces
—
uafhængig ekstern gennemgang
—
multiinteressentproces
—
livscyklusvurderinger efter peer review
—
screening (se afsnit 5.2).
Krav til undersøgelser af produkters miljøaftryk
De valgte påvirkningskategorier for miljøaftryk bør være omfattende, således at de dækker alle miljøspørgsmål, der er relevante for den undersøgte forsyningskæde. For en miljøaftryksundersøgelse skal alle de angivne standardpåvirkningskategorier for miljøaftryk og tilknyttede angivne modeller for vurdering af virkninger af miljøaftryk anvendes. Enhver udelukkelse skal udtrykkeligt dokumenteres, begrundes, rapporteres i rapporten om miljøaftryksundersøgelsen og understøttes af relevante dokumenter.
En udelukkelses indflydelse på de endelige resultater, navnlig i forhold til begrænsning af sammenligneligheden med andre miljøaftryksundersøgelser, skal drøftes i fortolkningsfasen og rapporteres. Sådanne udelukkelser skal underkastes gennemgang.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive og begrunde enhver udelukkelse af standardpåvirkningskategorier for miljøaftryk, navnlig kategorier, der har betydning for sammenligneligheden.
4.5   
Valg af yderligere miljøoplysninger, der skal angives i miljøaftryksundersøgelsen
Relevante potentielle miljøvirkninger af et produkt kan være mere vidtrækkende end de alment accepterede livscyklusbaserede modeller for vurdering af virkninger af miljøaftryk. Sådanne miljøvirkninger skal så vidt muligt tages i betragtning. Biodiversiteten kan f.eks. blive påvirket som følge af ændret arealanvendelse i forbindelse med et bestemt sted eller en bestemt aktivitet. Dette kan kræve, at der anvendes yderligere påvirkningskategorier for miljøaftryk, som ikke er anført på standardlisten i denne vejledning, eller endda yderligere kvalitative beskrivelser, hvis virkninger ikke kvantitativt kan kædes sammen med forsyningskæden. Sådanne yderligere metoder bør betragtes som supplementer til standardlisten over påvirkningskategorier for miljøaftryk.
Nogle produkter produceres f.eks. i virksomheder, der ligger tæt på havet. Deres emissioner kan derfor direkte påvirke havvand i stedet for ferskvand. Eftersom standardlisten over påvirkningskategorier for miljøaftryk kun omfatter økotoksicitet som følge af emissioner til ferskvand, er det vigtigt også at undersøge emissioner direkte til havvand. Disse skal medtages på det grundlæggende niveau, da der i øjeblikket ikke findes en model for vurdering af virkninger for sådanne emissioner.
Yderligere miljøoplysninger kan omfatte (ikke-udtømmende liste):
(a)
materialeliste
(b)
muligheder for afmontering, genanvendelse og genindvinding, oplysninger om genbrug og ressourceeffektivitet
(c)
oplysninger om brug af farlige stoffer
(d)
oplysninger om bortskaffelse af farligt/ikke-farligt affald
(e)
oplysninger om energiforbrug
(f)
oplysninger om lokale/anlægsspecifikke virkninger, f.eks. lokale virkninger på forsuring, eutrofiering og biodiversitet
andre relevante miljøoplysninger om de involverede aktiviteter og/eller anlæg og om produktoutput.
Krav til undersøgelser af produkters miljøaftryk
Hvis standardlisten over påvirkningskategorier for miljøaftryk eller standardmodellerne for vurdering af virkninger ikke i tilstrækkelig grad dækker de potentielle miljøvirkninger af det undersøgte produkt, skal alle tilknyttede relevante (kvalitative/kvantitative) miljøforhold desuden angives under "Yderligere miljøoplysninger". De må dog ikke erstatte de obligatoriske modeller for vurdering af virkninger, der er fastlagt for standardpåvirkningskategorierne for miljøaftryk. Der skal angives tydelige referencer til de supplerende modeller for disse yderligere kategorier, og de skal dokumenteres med de tilsvarende indikatorer.
Yderligere miljøoplysninger skal:
—
baseres på oplysninger, der er dokumenteret, revideret og verificeret i overensstemmelse med kravene i ISO 14020 og punkt 5 i ISO 14021:1999
—
være specifikke, nøjagtige og retvisende
—
være relevante for den specifikke produktkategori.
Emissioner direkte til havvand skal angives under de yderligere miljøoplysninger (på opgørelsesniveau).
Hvis yderligere miljøoplysninger bruges til at understøtte fortolkningsfasen i en miljøaftryksundersøgelse, skal alle data, der er nødvendige for at frembringe sådanne oplysninger, opfylde de kvalitetskrav, der også gælder for data, der anvendes til at beregne miljøaftryksresultaterne (se afsnit 5.6 
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Yderligere miljøoplysninger skal alene vedrøre miljøspørgsmål. Oplysninger og anvisninger, f.eks. produktsikkerhedsblade, som ikke vedrører produktets miljøpræstation, skal ikke indgå i en miljøaftryksundersøgelse. Ligeledes skal oplysninger vedrørende juridiske krav heller ikke medtages.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive og begrunde yderligere miljøoplysninger, der skal medtages i miljøaftryksundersøgelsen. Sådanne yderligere oplysninger skal rapporteres særskilt fra de livscyklusbaserede miljøaftryksresultater, og alle metoder og forudsætninger skal klart dokumenteres. Yderligere miljøoplysninger kan være kvantitative og/eller kvalitative.
Yderligere miljøoplysninger kan omfatte (ikke-udtømmende liste):
—
andre relevante miljøvirkninger for produktkategorien
—
andre relevante tekniske parametre, der kan bruges til at vurdere det undersøgte produkt, og som muliggør sammenligning af produktets samlede effektivitet med andre produkter. Disse tekniske parametre kan f.eks. vedrøre anvendelsen af vedvarende energi i forhold til ikke-vedvarende energi, anvendelsen af vedvarende brændsler i forhold til ikke-vedvarende brændsler, anvendelsen af sekundære materialer, anvendelsen af ferskvandskilder eller bortskaffelse af farligt affald i forhold til ikke-farligt affald
—
andre relevante tilgange til karakterisering 
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 af strømmene fra ressourceforbrugs- og emissionsprofilen, når karakteriseringsfaktorer 
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 ikke er tilgængelige i standardmetoden for visse strømme (f.eks. grupper af kemikalier)
—
miljøindikatorer eller produktansvarsindikatorer (i overensstemmelse med GRI (Global Reporting Initiative))
—
energiforbrug i livscyklussen fordelt efter primær energikilde, således at forbruget af vedvarende energi opgøres særskilt
—
direkte energiforbrug fordelt efter primær energikilde, således at forbruget af vedvarende energi opgøres særskilt
—
for dør til dør-faser antallet af arter på IUCN's røde liste og nationale lister over truede arter med levesteder inden for områder, der berøres af operationer, fordelt efter udryddelsesrisiko
—
beskrivelse af væsentlige virkninger af aktiviteter, produkter og tjenester på biodiversiteten i beskyttede områder og i områder med høj biodiversitetsværdi uden for beskyttede områder
—
samlet vægt af affald efter type og bortskaffelsesmetode
—
vægt af transporteret, importeret, eksporteret eller håndteret affald, der betragtes som farligt i henhold til Baselkonventionens bilag I, II, III og VIII, og procentdelen af affald, der transporteres på tværs af landegrænser.
4.6   
Forudsætninger/begrænsninger
I miljøaftryksundersøgelser kan der være flere begrænsninger for gennemførelsen af analysen, og der skal derfor opstilles forudsætninger. Generiske data 
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 repræsenterer f.eks. ikke altid det analyserede produkt, som det ser ud i virkeligheden, og skal derfor tilpasses for at sikre bedre repræsentation.
Krav til undersøgelser af produkters miljøaftryk
Alle begrænsninger og forudsætninger skal rapporteres på en gennemsigtig måde.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal omfatte begrænsninger, der gælder for den specifikke produktkategori, og definere de forudsætninger, der er nødvendige for at afhjælpe begrænsningerne.
5.   OPRETTELSE OG REGISTRERING AF RESSOURCEFORBRUGS- OG EMISSIONSPROFILEN
5.1   
Generelt
Der skal udarbejdes en opgørelse (profil) over alle input/output af materialer og energiressourcer samt emissioner til luft, vand og jord for forsyningskæden som grundlag for udarbejdelsen af modeller for et produkts miljøaftryk. Denne opgørelse kaldes ressourceforbrugs- og emissionsprofilen 
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Ideelt opbygges produktets forsyningskæde ved hjælp af anlægs- eller produktspecifikke data (dvs. modeller for den faktiske livscyklus med angivelse af forsyningskæde-, brugs- og bortskaffelsesfaser). I praksis og generelt bør anlægsspecifikke data, der er indsamlet direkte, anvendes, når det er muligt. For processer, hvor virksomheden ikke har direkte adgang til specifikke data (dvs. baggrundsprocesser), anvendes oftest generiske data 
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. Det er dog god praksis så vidt muligt at vurdere data, der er indsamlet direkte fra leverandører for de mest relevante produkter, de leverer, medmindre generiske data er mere repræsentative eller hensigtsmæssige.
Ressourceforbrugs- og emissionsprofilen skal omfatte følgende klassificeringer 
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 af de angivne strømme:
—
Elementære strømme
, som er (ISO 14040:2006, 3.12) materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning. Elementære strømme er f.eks. ressourcer, der udvindes fra naturen, eller emissioner til luft, vand og jord, som er direkte forbundet med karakteriseringsfaktorerne for påvirkningskategorierne.
—
Ikke-elementære (eller komplekse) strømme
, som er alle de øvrige input (f.eks. elektricitet, materialer og transportprocesser) og output (f.eks. affald og biprodukter) i et system, der kræver yderligere udarbejdelse af modeller for at blive omdannet til elementære strømme.
Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal omdannes til elementære strømme. Det er f.eks. ikke tilstrækkeligt at rapportere affaldsstrømme som kg husholdningsaffald eller farligt affald. Emissioner til vand, luft og jord som følge af håndteringen af fast affald skal også rapporteres. Dette er nødvendigt af hensyn til sammenligneligheden af miljøaftryksundersøgelser. Ressourceforbrugs- og emissionsprofilen er derfor færdig, når alle strømme er udtrykt som elementære strømme.
TIP: Med henblik på at forbedre datakvaliteten over tid, forberede til kritisk gennemgang 
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 og revidere fremtidige produktopgørelser, så de afspejler ændringer i produktionspraksis, bør dataindsamlingsprocessen dokumenteres. For at sikre, at alle relevante oplysninger dokumenteres, bør en datastyringsplan udarbejdes så tidligt i opgørelsesprocessen som muligt (se bilag II).
Ressourceforbrugs- og emissionsprofilen kan udarbejdes i to trin som forklaret i figur 3. Første trin er ikke obligatorisk, men anbefales på det kraftigste.
Figur 3
Oprettelse af ressourceforbrugs- og emissionsprofil i to trin
Ressourceforbrugs- og emissionsprofil
To trin til oprettelse af ressourceforbrugs- og emissionsprofil
1.
Screening
Brug umiddelbart tilgængelige specifikke og/eller generiske data til at oprette ressourceforbrugs- og emissionsprofilen
Anvend metoder til vurdering af virkninger af miljøaftryk
2.
Oprettelse af ressourceforbrugs- og
Sørg for, at de indsamlede data opfylder datakvalitetskravene, og indsaml evt. bedre data
Omdan evt. resterende ikke-elementære strømme til elementære strømme
Krav til undersøgelser af produkters miljøaftryk
Ethvert ressourceforbrug og alle emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal medtages i ressourceforbrugs- og emissionsprofilen. Strømmene skal opdeles i "elementære strømme" og "ikke-elementære (eller komplekse) strømme". Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal derefter omdannes til elementære strømme.
5.2   
Screening (anbefales)
Det anbefales, at der udarbejdes en indledende ressourceforbrugs- og emissionsprofil på "screeningsniveau", kaldet screeningen, fordi den kan hjælpe med at målrette dataindsamlingsaktiviteterne og datakvalitetsmålene for den faktiske ressourceforbrugs- og emissionsprofil.
Krav til undersøgelser af produkters miljøaftryk
Hvis en screening udføres (anbefales), skal umiddelbart tilgængelige specifikke og/eller generiske data bruges til at opfylde datakvalitetskravene som defineret i afsnit 5.6. Alle processer og aktiviteter, der indgår i ressourceforbrugs- og emissionsprofilen, skal medtages i screeningen. Enhver udelukkelse af forsyningskædefaser skal begrundes udtrykkeligt og underkastes gennemgangsprocessen, og deres indflydelse på de endelige resultater skal drøftes.
For forsyningskædefaser, hvor en kvantitativ vurdering af virkninger for miljøaftryk ikke ønskes, skal screeningen henvise til eksisterende litteratur og andre kilder med henblik på kvalitativt at beskrive processer med potentiel indvirkning på miljøet. Sådanne kvalitative beskrivelser skal angives under Yderligere miljøoplysninger.
Yderligere krav til regler for en produktkategoris miljøaftryk
Regler for en produktkategoris miljøaftryk skal angive de processer, der skal medtages, og tilknyttede krav vedrørende datakvalitet og gennemgang, som kan være strengere end kravene i denne vejledning. De skal også angive de processer, der kræves specifikke data for, og de processer, hvor brugen af generiske data tillades eller kræves.
5.3   
Datastyringsplan (valgfri)
En datastyringsplan kan være et værdifuldt redskab til håndtering af data og sporing af processen for oprettelse af ressourceforbrugs- og emissionsprofilen.
Datastyringsplanen kan omfatte:
—
en beskrivelse af dataindsamlingsprocedurerne
—
datakilder
—
beregningsmetoder
—
procedurer for dataoverførsel, -lagring og -sikkerhedskopiering
—
kvalitetskontrol- og gennemgangsprocedurer for aktiviteter i forbindelse med dataindsamling, input og håndtering, datadokumentation og beregninger af emissioner.
Se bilag II for yderligere oplysninger om, hvordan en datastyringsplan kan udformes.
5.4   
Data til ressourceforbrugs- og emissionsprofil
Krav til undersøgelser af produkters miljøaftryk
Ethvert ressourceforbrug og alle emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal medtages i ressourceforbrugs- og emissionsprofilen.
Følgende elementer skal indgå i ressourceforbrugs- og emissionsprofilen:
—
anskaffelse og forbehandling af råvarer
—
kapitalgoder: lineær afskrivning skal anvendes. Kapitalgodernes forventede levetid skal tages med i betragtning (og ikke den tid, det tager at opnå en regnskabsmæssig værdi på 0.
—
produktion
—
distribution og oplagring af produkter
—
anvendelse
—
logistik
—
bortskaffelse.
Yderligere krav til regler for en produktkategoris miljøaftryk
Regler for en produktkategoris miljøaftryk bør give et eller flere eksempler på, hvordan en ressourceforbrugs- og emissionsprofil oprettes, herunder specifikationer med hensyn til:
—
stoflister for omfattede aktiviteter/processer
—
enheder
—
nomenklatur for elementære strømme.
De kan gælde for en eller flere forsyningskædefaser, -processer eller -aktiviteter med henblik på at sikre standardiseret dataindsamling og -rapportering. I reglerne kan der angives strengere datakrav for centrale upstream-, dør til dør- 
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 eller downstreamfaser end de krav, der er fastlagt i denne vejledning.
Med henblik på at udarbejde modeller for processer/aktiviteter inden for kernemodulet (dvs. dør til dør-fasen) skal reglerne også angive:
—
de omfattede processer/aktiviteter
—
specifikationer for indsamling af data om nøgleprocesser, herunder beregning af gennemsnitsdata på tværs af faciliteter
—
alle anlægsspecifikke data, der skal rapporteres under Yderligere miljøoplysninger
—
specifikke datakvalitetskrav, f.eks. vedrørende måling af specifikke aktivitetsdata.
Hvis der i reglerne kræves afvigelser fra den fastlagte vugge til grav-systemgrænse (reglerne kræver f.eks. vugge til dør-grænse), skal det i reglerne angives, hvordan der skal redegøres for materiale-/energibalancer i ressourceforbrugs- og emissionsprofilen.
5.4.1   
Anskaffelse og forbehandling af råvarer (vugge til dør)
 
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Fasen for anskaffelse og forbehandling af råvarer indledes, når ressourcer udvindes fra naturen, og slutter, når produktkomponenterne ankommer til (døren til) produktets produktionsanlæg. Processer, der kan forekomme i denne fase, omfatter:
—
minedrift og udvinding af ressourcer
—
forbehandling af alle materialeinput til det undersøgte produkt, f.eks.:
—
støbning af metal i blokke
—
rensning af kul
—
omdannelse af genanvendte materialer
—
fotosyntese for biogene materialer
—
dyrkning og høst af træer eller afgrøder
—
transport inden for og mellem udvindings- og forbehandlingsanlæg og til produktionsanlægget.
5.4.2   
Kapitalgoder
Eksempler på kapitalgoder, der skal medtages, omfatter:
—
maskiner, der anvendes i produktionsprocesser
—
bygninger
—
kontorudstyr
—
transportkøretøjer
—
transportinfrastrukturer.
Lineær afskrivning skal anvendes for kapitalgoder. Kapitalgodernes forventede levetid skal tages med i betragtning (og ikke den tid, det tager at opnå en regnskabsmæssig værdi på 0.
5.4.3   
Produktion
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Produktionsfasen indledes, når produktkomponenterne ankommer til produktionsstedet, og slutter, når det færdige produkt forlader produktionsanlægget. Eksempler på produktionsrelaterede aktiviteter omfatter:
—
kemisk behandling
—
fremstilling
—
transport af halvfabrikata mellem fremstillingsprocesser
—
montering af materialekomponenter
—
emballering
—
affaldshåndtering
—
transport af medarbejdere (hvis relevant)
—
forretningsrejser (hvis relevant).
5.4.4   
Distribution og oplagring af produkter
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Produkter distribueres til brugere og kan oplagres på forskellige punkter i forsyningskæden. Eksempler på processer vedrørende distribution og oplagring, som skal medtages, omfatter bl.a.:
—
energiinput til lagerbelysning og -opvarmning
—
brug af kølemidler i lagre og transportkøretøjer
—
køretøjers brændstofforbrug.
5.4.5   
Anvendelsesfasen
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Denne fase indledes, når forbrugeren eller slutbrugeren overtager produktet, og slutter, når det anvendte produkt kasseres og transporteres til et genanvendelses- eller affaldshåndteringsanlæg. Eksempler på processer i anvendelsesfasen, som skal medtages, omfatter bl.a.:
—
anvendelses-/forbrugsmønstre, tid (dag/nat, sommer/vinter, hverdage/weekend) og forudsat levetid for produkter i anvendelsesfasen
—
transport til anvendelsesstedet
—
køling af anvendelsesstedet
—
klargøring til brug (f.eks. opvarmning i mikrobølgeovn)
—
ressourceforbrug under anvendelse (f.eks. vaskemiddel og energi- og vandforbrug for vaskemaskine)
—
reparation og vedligeholdelse af produktet i anvendelsesfasen.
Anvendelsesscenariet skal også afspejle, om brugen af de undersøgte produkter kan føre til ændringer af de systemer, hvori de bruges. Energiforbrugende produkter kan f.eks. påvirke den energi, der er nødvendig for at opvarme/køle en bygning, og vægten af en bilakkumulator kan påvirke bilens brændstofforbrug. Følgende kilder til teknisk information om anvendelsesscenariet bør bl.a. tages i betragtning:
—
offentliggjorte internationale standarder med vejledning og krav vedrørende udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
offentliggjorte nationale retningslinjer for udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
offentliggjorte brancheretningslinjer for udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
markedsundersøgelser og andre markedsdata.
Bemærk
: Den anvendelsesmetode, producenten anbefaler i anvendelsesfasen (f.eks. stegning i ovn ved en bestemt temperatur i en bestemt tid), kan danne grundlaget for fastlæggelsen af produktets anvendelsesfase. Det faktiske anvendelsesmønster kan dog adskille sig fra det anbefalede og bør følges, når denne information foreligger.
Krav til undersøgelser af produkters miljøaftryk
Hvis der ikke er fastlagt en metode til bestemmelse af produkters anvendelsesfase i overensstemmelse med de teknikker, der er anført i denne vejledning, skal den tilgang, der benyttes til at fastlægge anvendelsesfasen for produkter, fastlægges af den organisation, der gennemfører undersøgelsen. Det faktiske anvendelsesmønster kan dog adskille sig fra det anbefalede og bør følges, når denne information foreligger. Relevant påvirkning af andre systemer som følge af anvendelsen af produkterne skal angives.
Dokumentation for metoder og forudsætninger skal fremlægges. Alle relevante forudsætninger vedrørende anvendelsesfasen skal dokumenteres.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal præcisere:
—
de scenarier for anvendelsesfasen, der skal medtages i undersøgelsen
—
det tidsrum, der skal overvejes i forbindelse med anvendelsesfasen.
5.4.6   
Udarbejdelse af modeller for logistik for det undersøgte produkt
Vigtige parametre, der bør eller skal (i bestemte tilfælde, se nedenfor) tages i betragtning ved fastlæggelse af transportmodel, omfatter:
1.
Transporttype:
 Transporttypen, f.eks. landtransport (lastbil, jernbane eller rørledning), transport ad vandveje (båd, færge eller flodpram) eller lufttransport (fly), skal tages i betragtning.
2.
Køretøjstype og brændstofforbrug:
 Køretøjstypen skal tages i betragtning under transporttype, og brændstofforbruget ved fuld last og i tom tilstand skal tages i betragtning. Der skal justeres for et fuldt lastet køretøjs forbrug i overensstemmelse med læsseratioen 
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3.
Læsseratio:
 Virkninger på miljøet hænger direkte sammen med den faktiske læsseratio, som derfor skal tages i betragtning.
4.
Antal tomkørsler:
 Antallet af tomkørsler (dvs. forholdet mellem den afstand, der tilbagelægges for at hente næste læs efter aflæsning af produktet, og den afstand, der tilbagelægges for at transportere produktet) skal tages i betragtning, hvis det er relevant. De km, som det tomme køretøj tilbagelægger, fordeles til produktet. Der skal udvikles specifikke værdier for hvert land og type af transporteret produkt.
5.
Transportafstand
: Transportafstande skal dokumenteres, og der skal anvendes gennemsnitlige transportafstande, der gælder for den undersøgte sammenhæng.
6.
Fordeling af virkninger af transport:
 En brøkdel af virkningerne af transportaktiviteter skal fordeles til analyseenheden (det undersøgte produkt) ud fra lastbegrænsningsfaktoren. Følgende modelprincipper skal tages i betragtning:
—
Godstransport: tid eller afstand OG masse eller volumen (eller i særlige tilfælde: stk./paller) af det transporterede gods:
a)
Hvis den tilladte totalvægt nås, inden den tilladte maksimumslast er nået for køretøjet: Ved 100 % af dets volumen (produkter med høj massefylde) skal fordelingen baseres på de transporterede produkters masse.
b)
Hvis køretøjet er lastet med 100 % af dets volumen, men det ikke når den tilladte totalvægt (produkter med høj massefylde), skal fordelingen baseres på de transporterede produkters volumen.
—
Persontransport: tid eller afstand.
—
Personales forretningsrejser: tid, afstand og økonomisk værdi.
7.
Brændstofproduktion:
 Brændstofproduktion skal tages i betragtning. Standardværdier for brændstofproduktion findes i f.eks. ELCD (europæisk referencelivscyklusdatabase) 
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8.
Infrastruktur:
 Transportinfrastrukturen, dvs. vej, jernbane og vandveje, bør tages i betragtning.
9.
Ressourcer og værktøjer:
 Mængden og typen af yderligere ressourcer og værktøjer, der skal bruges til de logistiske operationer, f.eks. kraner og transportører, bør tages i betragtning.
Krav til undersøgelser af produkters miljøaftryk
Følgende transportparametre skal tages i betragtning: transporttype, køretøjstype og brændstofforbrug, læsseratio, antal tomkørsler (hvis relevant), transportafstand, fordeling for godstransport baseret på lastbegrænsningsfaktor (dvs. masse for produkter med høj massefylde og volumen for produkter med lav massefylde) og brændstofproduktion.
Følgende transportparametre bør tages i betragtning: transportinfrastruktur, yderligere ressourcer og redskaber, som f.eks. kraner og transportører, fordeling til persontransport baseret på tid eller afstand, fordeling til personales forretningsrejser baseret på tid, afstand eller økonomisk værdi.
Virkningerne af transport skal udtrykkes i standardreferenceenheder, dvs. ton-km for gods og person-km for passagertransport. Enhver afvigelse fra disse standardreferenceenheder skal begrundes og rapporteres.
Miljøvirkningen af transport skal beregnes ved at multiplicere virkningen pr. referenceenhed for hver køretøjstype med
a)
for gods: afstanden og lasten
b)
for personer: afstanden og antallet af personer baseret på de definerede transportscenarier.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive de scenarier for transport, distribution og oplagring, der evt. skal medtages i undersøgelsen.
5.4.7   
Bortskaffelse
 
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Bortskaffelsesfasen indledes, når det anvendte produkt kasseres af brugeren, og slutter, når produktet er returneret til naturen som et affaldsprodukt eller tilføres et andet produkts livscyklus (dvs. som genanvendt input). Eksempler på bortskaffelsesprocesser, der skal medtages i miljøaftryksundersøgelsen, omfatter:
—
indsamling og transport af bortskaffelsesprodukter og -emballage
—
afmontering af komponenter
—
fragmentering og sortering
—
omdannelse til genanvendte materialer
—
kompostering eller anden organisk affaldshåndteringsmetode
—
førneproduktion
—
forbrænding og deponering af slagge
—
deponering og drift og vedligeholdelse af affaldsdepoter
—
transport i forbindelse med alle bortskaffelsesanlæg.
Da det ofte ikke præcist er fastlagt, hvad der vil ske ved bortskaffelsen af et produkt, skal der defineres bortskaffelsesscenarier.
Krav til undersøgelser af produkters miljøaftryk
Der skal udarbejdes modeller for affaldsstrømme fra processer inden for systemgrænserne til niveauet for elementære strømme.
Yderligere krav til regler for en produktkategoris miljøaftryk
Evt. bortskaffelsesscenarier skal defineres i reglerne for en produktkategoris miljøaftryk. Disse scenarier skal baseres på praksis, teknologi og data fra det indeværende år (analyseår).
5.4.8   
Opgørelse af elektricitetsforbrug (herunder forbrug af vedvarende energi)
Der skal udarbejdes modeller for elektricitet fra nettet, der forbruges upstream eller inden for den definerede miljøaftryksgrænse, der er så præcise som muligt, og som prioriterer leverandørspecifikke data. Hvis (en del af) elektriciteten stammer fra vedvarende energikilder, er det vigtigt, at der ikke foretages dobbelttælling. Leverandøren skal derfor garantere, at den elektricitet, der leveres til organisationen med henblik på at producere produktet, i realiteten produceres ved hjælp af vedvarende kilder og ikke tilføres nettet til anvendelse af andre forbrugere (f.eks. oprindelsesgaranti for produktion af elektricitet fra vedvarende energikilder 
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Krav til undersøgelser af produkters miljøaftryk
For elektricitet fra nettet, der forbruges upstream eller inden for den definerede miljøaftryksgrænse, skal der anvendes leverandørspecifikke data, hvis de er tilgængelige. Hvis leverandørspecifikke data ikke er tilgængelige, skal landespecifikke forbrugsmiksdata anvendes for det land, hvori livscyklusfaserne forekommer. For elektricitet, der forbruges i produkternes anvendelsesfase, skal energimikset afspejle forholdet mellem afsætning til forskellige lande og regioner. Hvis sådanne data ikke er tilgængelige, anvendes det gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks.
Det skal garanteres, at elektriciteten fra vedvarende energikilder (og tilknyttede virkninger) fra nettet, som forbruges upstream eller inden for den definerede miljøaftryksgrænse, ikke tælles to gange. En leverandørerklæring skal vedhæftes som bilag til miljøaftryksrapporten og skal garantere, at den leverede elektricitet i realiteten er produceret ved hjælp af vedvarende energikilder og ikke sælges til en anden organisation.
5.4.9   
Yderligere overvejelser i forbindelse med oprettelse af ressourceforbrugs- og emissionsprofilen
Biogene CO
2
-optag og -emissioner
CO
2
 fjernes for eksempel fra atmosfæren på grund af trævækst (karakteriseringsfaktor 
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 på -1 CO
2
-ækvivalent for global opvarmning), men frigives ved forbrænding af træ (karakteriseringsfaktor på +1 CO
2
-ækvivalent for global opvarmning).
Krav til undersøgelser af produkters miljøaftryk
Optag og emission af biogene CO
2
-kilder skal angives særskilt i ressourceforbrugs- og emissionsprofilen 
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Direkte ændringer i arealanvendelse (indvirkning på klimaændringer):
 Indvirkningen af ændret arealanvendelse på klimaændringer er generelt resultatet af ændrede kulstoflagre på arealet. Direkte ændringer i arealanvendelse opstår, når en arealtype omlægges til en anden inden for et unikt arealdække, så der muligvis opstår ændringer i det pågældende areals kulstoflager, men som ikke fører til ændringer i andre systemer. Se bilag VI for flere oplysninger.
Indirekte ændringer i arealanvendelse (indvirkning på klimaændringer):
 Indvirkningen af ændret arealanvendelse på klimaændringer er generelt resultatet af ændrede kulstoflagre på arealet. Indirekte ændringer i arealanvendelse opstår, når en vis ændring i arealanvendelsen medfører ændringer uden for systemgrænserne, dvs. for andre typer arealanvendelse. Da der ikke er enighed om metoden til bestemmelse af miljøaftrykket som følge af indirekte ændringer i arealanvendelsen, vil disse ændringer ikke indgå i beregningen af drivhusgasemissioner i PEF-sammenhæng.
Krav til undersøgelser af produkters miljøaftryk
Drivhusgasemissioner, der forekommer som resultat af direkte ændringer i arealanvendelse, skal fordeles til produkter i enten i) 20 år efter ændringen i arealanvendelse eller ii) en enkelt høstperiode fra udvindingen af det bedømte produkt (selv om denne er længere end 20 år) 
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, og den længste periode vælges. Se bilag VI for flere oplysninger. Drivhusgasemissioner, der forekommer som resultat af indirekte ændringer i arealanvendelse, tages ikke med i betragtning, medmindre der er regler for en produktkategoris miljøaftryk (PEFCR), der udtrykkeligt kræver det. I så fald rapporteres de indirekte ændringer i arealanvendelse særskilt som "Yderligere miljøoplysninger", men medtages ikke i beregningen af virkningerne af drivhusgasemissioner.
Opgørelse af produktion af vedvarende energi
Inden for den undersøgte systemgrænse kan energi produceres ved hjælp af vedvarende energikilder. Hvis produktionen af vedvarende energi overstiger forbruget inden for systemgrænsen, og den overskydende vedvarende energi f.eks. leveres til elektricitetsnettet, kan denne energi kun krediteres det undersøgte produkt, hvis kreditten ikke allerede er indregnet under andre ordninger. Der skal fremlægges dokumentation (f.eks. oprindelsesgaranti for produktion af vedvarende elektricitet 
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), som forklarer, hvorvidt kreditten indgår i beregningen.
Krav til undersøgelser af produkters miljøaftryk
Kreditter vedrørende vedvarende energi, der produceres inden for systemgrænsen, skal beregnes, for så vidt angår det korrigerede (dvs. ved at fratrække den mængde vedvarende energi, der leveres af eksterne kilder) gennemsnitlige landespecifikke forbrugsmiks for det land, som energien leveres til. Hvis sådanne data ikke er tilgængelige, anvendes det korrigerede gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks. Hvis data om beregningen af korrigerede miks ikke er tilgængelige, anvendes de ukorrigerede gennemsnitlige miks. Det skal åbent angives, hvilke energimiks der forudsættes i beregningen af støtten, og om disse er blevet korrigeret eller ej.
Opgørelse af midlertidig (CO
2
-)lagring og forsinkede emissioner
Midlertidig CO
2
-lagring
 sker, når et produkt “reducerer drivhusgasserne i atmosfæren” eller skaber “negative emissioner” ved at fjerne og lagre CO
2
 i et begrænset tidsrum.
Forsinkede emissioner
 er emissioner, der frigives over et længere tidsrum, f.eks. gennem længere brugs- eller bortskaffelsesfaser, i modsætning til en enkelt emission på et bestemt tidspunkt t.
Et forklarende eksempel: Hvis der fremstilles træmøbler med en levetid på 120 år, betyder det, at der lagres CO
2
 i 120 år, og at emissionerne som følge af bortskaffelse eller forbrænding forsinkes med 120 år. Der optages CO
2
 til fremstilling af træmøblerne, den lagres i 120 år og frigives, når møblerne til slut bortskaffes eller forbrændes. Der lagres CO
2
 i 120 år, og de forsinkede CO
2
 emissioner finder først sted efter 120 år (ved slutningen af møblernes levetid) i stedet for med det samme.
Krav til undersøgelser af produkters miljøaftryk
Kreditter i forbindelse med midlertidig (CO2-)lagring og forsinkede emissioner skal ikke medtages i beregningen af standardpåvirkningskategorierne for miljøaftryk. De kan dog angives under Yderligere miljøoplysninger. De skal endvidere angives under Yderligere miljøoplysninger, hvis de er angivet i de tilknyttede regler for en produktkategoris miljøaftryk.
5.5   
Nomenklatur for ressourceforbrugs- og emissionsprofilen
Udviklere af miljøaftryksundersøgelser skal kontrollere den angivne nomenklatur og de angivne egenskaber for en bestemt strøm i ressourceforbrugs- og emissionsprofilen i forhold til ILCD-nomenklaturen og -egenskaberne (International Reference Life Cycle Data System) 
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Krav til undersøgelser af produkters miljøaftryk
Ethvert relevant ressourceforbrug og alle relevante emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal dokumenteres ved hjælp af ILCD-nomenklaturen og -egenskaberne (
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), jf. bilag IV.
Hvis nomenklaturen og egenskaberne for en bestemt strøm ikke findes i ILCD, skal den ansvarlige for undersøgelsen oprette en hensigtsmæssig nomenklatur og dokumentere egenskaberne for strømmen.
5.6   
Krav til datakvalitet
Dette afsnit beskriver, hvordan datakvaliteten skal vurderes. Der anvendes seks kvalitetskriterier i miljøaftryksundersøgelser, hvoraf fem vedrører dataene, og et vedrører metoden. Kriterierne er opsummeret i tabel 3. Ud fra kriterierne om repræsentativitet (teknologisk, geografisk og tidsmæssig) vurderes det, i hvilken grad de udvalgte processer og produkter afbilder det system, der analyseres. Når de processer og produkter, der repræsenterer det pågældende system, er valgt, og disse processers og produkters ressourceforbrugs- og emissionsprofil er opgjort, vurderes det ud fra fuldstændighedskriteriet, om ressourceforbrugs- og emissionsprofilen dækker samtlige ressourcer og emissioner for de pågældende processer og produkter.
Ud over disse kriterier omfatter kvalitetsvurderingen tre yderligere forhold, dvs. gennemgang, dokumentation (overensstemmelse med ILCD-formatet) og overensstemmelse med ILCD-nomenklaturen. De tre sidstnævnte indgår ikke i den semikvantitative vurdering af datakvaliteten, der er beskrevet i de følgende afsnit. De skal dog opfyldes.
Tabel 3
Datakvalitetskriterier, dokumentation, nomenklatur og gennemgang
Datakvalitets-kriterier
—
Teknologisk repræsentativitet
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—
Geografisk repræsentativitet
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—
Tidsmæssig repræsentativitet
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—
Fuldstændighed
—
Parameterusikkerhed
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—
Metodologisk relevans og konsistens
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)
 (kravene i tabel 7 gælder indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser)
Dokumentation
—
I overensstemmelse med ILCD-formatet
Nomenklatur
—
I overensstemmelse med ILCD-nomenklaturen (f.eks. brug af elementære ILCD-referencestrømme for it-kompatible beholdninger)
Gennemgang
—
Kontrol foretaget af kvalificeret ekspert (se kapitel 8):
—
Separat rapport om gennemgang
Tabel 4
Oversigt over datakvalitetskrav og vurdering af datakvalitet
Minimumskrav til datakvalitet
Type af krævet datakvalitetsvurdering
Data, der dækker mindst 70 % af bidragene til hver påvirkningskategori for miljøaftryk
Generelt "god" datakvalitet (DQR ≤ 3,0)
Semikvantitativ, jf. tabel 5
Data, der dækker 20-30 % af bidragene til hver påvirkningskategori for miljøaftryk
Generelt "rimelig" datakvalitet
Kvalitativ ekspertvurdering (tabel 7 kan bruges som grundlag for ekspertvurderingen). Kvantificering kræves ikke.
Data anvendt til tilnærmelsesværdier og udfyldelse af identificerede mangler (højst 10 % af bidragene til hver påvirkningskategori for miljøaftryk)
Bedste tilgængelige data
Kvalitativ ekspertvurdering (tabel 7 kan bruges som grundlag for ekspertvurderingen).
Semikvantitativ datakvalitetsvurdering
Tabel 5 indeholder en oversigt over de kriterier, der anvendes til semikvantitativ vurdering af datakvalitet. Tabel 6 og de tilsvarende formler beskriver de kriterier, der skal anvendes ved semikvantitativ vurdering af datakvalitet. I bilag VII gives der et eksempel på datakvalitetskravene for mellemprodukter (papir).
Tabel 5
Kriterier for semikvantitativ vurdering af generel datakvalitet for datasæt i livscyklusopgørelse anvendt i miljøaftryksundersøgelse.
Kvalitetsniveau
Kvalitetsvurdering
Definition
Fuldstændighed
Metodologisk relevans og konsistens
Tidsmæssig repræsentativitet
Teknologisk repræsentativitet
Geografisk repræsentativitet
Parameterusikkerhed
Vurderes med hensyn til dækning for hver påvirkningskategori og sammenlignet med en hypotetisk ideel datakvalitet
De anvendte livscyklusopgørelsesmetoder og metodologiske valg (f.eks. fordeling, substitution osv.) er i overensstemmelse med mål for og omfang af datasættet, navnlig dets tiltænkte anvendelser som beslutningsgrundlag. Metoderne skal også anvendes ensartet på tværs af alle data
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Omfang, hvori datasættet afspejler de specifikke forhold for det undersøgte system med hensyn til dataenes tid/alder, herunder evt. baggrundsdatasæt.
Kommentar: dvs. for det angivne år (og for evt. forskelle i løbet af et år eller en dag).
Omfang, hvori datasættet afspejler den undersøgte population med hensyn til teknologi, herunder for evt. baggrundsdatasæt.
Kommentar: dvs. for teknologiske egenskaber, herunder driftsforhold.
Omfang, hvori datasættet afspejler den undersøgte population med hensyn til geografi, herunder for evt. baggrundsdatasæt.
Kommentar: dvs. for det angivne sted/anlæg, land, marked eller kontinent eller den angivne region osv.
Kvalitativ ekspertvurdering eller relativ standardafvigelse som en %, hvis en Monte Carlo-simulering anvendes.
Kommentar: Usikkerhedsvurderingen vedrører kun ressourceforbrugs- og emissionsdata. Den vedrører ikke vurderingen af virkninger af miljøaftryk.
Meget god
1
Opfylder kriteriet i meget høj grad; ingen behov for forbedring.
Meget god fuldstændighed
(≥ 90 %)
Fuld overensstemmelse med alle krav i vejledningen om produkters miljøaftryk
Kontekstspecifik
Kontekstspecifik
Kontekstspecifik
Meget lav usikkerhed
Meget lav usikkerhed
(≤ 10 %)
God
2
Opfylder kriteriet i høj grad; begrænset behov for forbedring.
God fuldstændighed
(80-90 %)
Attributiv
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 procesbaseret tilgang OG:
Opfyldelse af følgende tre metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Kontekstspecifik
Kontekstspecifik
Kontekstspecifik
Lav usikkerhed
Lav usikkerhed
(10-20 %)
Rimelig
3
Opfylder kriteriet i rimelig grad; forbedring anbefales.
Rimelig fuldstændighed
(70-80 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af to af følgende tre metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Kontekstspecifik
Kontekstspecifik
Kontekstspecifik
Rimelig usikkerhed:
Rimelig usikkerhed
(20-30 %)
Ringe
4
Opfylder ikke kriteriet i tilstrækkelig grad; forbedring påkrævet.
Ringe fuldstændighed
(50-70 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af et af følgende tre metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Kontekstspecifik
Kontekstspecifik
Kontekstspecifik
Høj usikkerhed
Høj usikkerhed
(30-50 %)
Meget ringe
5
Opfylder ikke kriteriet; væsentlig forbedring påkrævet ELLER:
Kriteriet blev ikke vurderet/gennemgået, ellers dets kvalitet kunne ikke bekræftes/er ukendt.
Meget ringe eller ukendt fuldstændighed
(< 50 %)
Attributiv procesbaseret tilgang, MEN:
Ingen af følgende tre metodekrav i vejledningen om produkters miljøaftryk er opfyldt:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Kontekstspecifik
Kontekstspecifik
Kontekstspecifik
Meget høj usikkerhed
Meget høj usikkerhed
(> 50 %)
Den generelle datakvalitet beregnes ved at lægge den opnåede kvalitetsklasse for hvert kvalitetskriterium sammen og dividere resultatet med det samlede antal kriterier (dvs. seks). DQR-resultatet (Data Quality Rating) bruges til at identificere det tilsvarende kvalitetsniveau i tabel 6. Beregningen fortages ved hjælp af formel 1:
Formula 1
—   
DQR
:
Data Quality Rating for datasættet
—   
TeR
:
Teknologisk repræsentativitet
—   
GR
:
Geografisk repræsentativitet
—   
TiR
:
Tidsmæssig repræsentativitet
—   
C
:
Fuldstændighed
—   
P
:
Nøjagtighed/usikkerhed
—   
M
:
Metodologisk relevans og konsistens
Formel 1 skal anvendes til at identificere det generelle datakvalitetsniveau ud fra den opnåede datakvalitetsvurdering.
Tabel 6
Generelt datakvalitetsniveau ud fra den opnåede datakvalitetsvurdering
Generel datakvalitetsvurdering (DQR)
Generelt datakvalitetsniveau
≤ 1,6
"Fremragende kvalitet"
1,6 til 2,0
"Meget god kvalitet"
2,0 til 3,0
"God kvalitet"
3 til 4,0
"Rimelig kvalitet"
> 4
"Ringe kvalitet"
Tabel 7
Eksempel på semikvantitativ vurdering af datakvalitet til brug for nøgledatasæt i livscyklusopgørelse.
Proces: farveproces
Kvalitetsniveau
Kvalitetsvurdering
Definition
Fuldstændighed
Metodologisk relevans og konsistens
Tidsmæssig repræsentativitet
Teknologisk repræsentativitet
Geografisk repræsentativitet
Parameterusikkerhed (relativ standardafvigelse som en %, hvis en Monte Carlo-simulering anvendes, ellers kvalitativ ekspertvurdering)
Meget god
1
Opfylder kriteriet i meget høj grad; ingen behov for forbedring.
Meget god fuldstændighed
(≥ 90 %)
Fuld overensstemmelse med alle krav i vejledningen om produkters miljøaftryk
2009-2012
Diskontinuerlig i forhold til farvningsmaskiner med luftgennemstrømning
Centraleuropæisk miks
Meget lav usikkerhed
(≤ 10 %)
God
2
Opfylder kriteriet i høj grad; begrænset behov for forbedring.
God fuldstændighed
(80-90 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende tre metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
2006-2008
F.eks. "Forbrugsmiks i EU: 30 % halvkontinuerlig, 50 % røgfarvning og 20 % kontinuerlig farvning"
EU 27-miks; UK, DE; IT; FR
Lav usikkerhed
(10-20 %)
Rimelig
3
Opfylder kriteriet i rimelig grad; forbedring anbefales.
Rimelig fuldstændighed
(70-80 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende to metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
Følgende metodekrav i vejledningen om produkters miljøaftryk er dog ikke opfyldt:
—
systemgrænse
1999-2005
F.eks. "Produktionsmiks i EU: 35 % halvkontinuerlig, 40 % røgfarvning og 25 % kontinuerlig farvning"
Skandinavien; andre EU-27-lande
Rimelig usikkerhed
(20-30 %)
Ringe
4
Opfylder ikke kriteriet i tilstrækkelig grad; forbedring påkrævet.
Ringe fuldstændighed
(50-75 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende metodekrav i vejledningen om produkters miljøaftryk:
—
håndtering af multifunktionalitet
Følgende to metodekrav i vejledningen om produkters miljøaftryk er dog ikke opfyldt:
—
bortskaffelsesmodel
—
systemgrænse
1990-1999
F.eks. "Røgfarvning"
Mellemøsten; USA; JP
Høj usikkerhed
(30-50 %)
Meget ringe
5
Opfylder ikke kriteriet; væsentlig forbedring påkrævet ELLER:
Kriteriet blev ikke vurderet/gennemgået, ellers dets kvalitet kunne ikke bekræftes/er ukendt.
Meget ringe eller ukendt fuldstændighed
(< 50 %)
Attributiv procesbaseret tilgang, MEN:
Ingen af følgende tre metodekrav i vejledningen om produkters miljøaftryk er opfyldt:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
< 1990; ukendt
Kontinuerlig farvning; andet; ukendt
Andet; ukendt
Meget høj usikkerhed
(> 50 %)
Krav til undersøgelser af produkters miljøaftryk
Datakvalitetskrav skal opfyldes af miljøaftryksundersøgelser til ekstern formidling, dvs. B2B og B2C. For miljøaftryksundersøgelser (der hævder at være i overensstemmelse med denne vejledning) til interne formål bør de angivne datakvalitetskrav opfyldes (dvs. anbefales), men det er ikke obligatorisk. Enhver afvigelse fra kravene skal dokumenteres. Datakvalitetskrav gælder for både specifikke 
(
82
)
 og generiske data 
(
83
)
.
Følgende seks kriterier skal anvendes ved semikvantitativ vurdering af datakvalitet i miljøaftryksundersøgelser: teknologisk repræsentativitet, geografisk repræsentativitet, tidsmæssig repræsentativitet, fuldstændighed, parameterusikkerhed og metodologisk relevans og konsistens.
I den valgfrie screening kræves som minimum datakvalitetsvurderingen "rimelig" for data, der bidrager til mindst 90 % af den virkning, der anslås for hver påvirkningskategori vurderet ud fra en kvalitativ ekspertvurdering.
I den endelige ressourceforbrugs- og emissionsprofil for processer eller aktiviteter, der tegner sig for mindst 70 % af bidragene til hver påvirkningskategori, skal både specifikke og generiske data opnå et generelt niveau på mindst "god kvalitet" (tærsklen på 70 % er valgt for at afbalancere målet om en robust vurdering med behovet for at gøre det muligt og tilgængeligt). En semikvantitativ vurdering af datakvalitet skal udføres og rapporteres for disse processer. Mindst 2/3 af de resterende 30 % (dvs. 20-30 %) skal modelleres med data af mindst "rimelig kvalitet". Data med ringere vurdering end rimelig kvalitet må højst tegne sig for 10 % af bidragene til hver påvirkningskategori.
Datakvalitetskravene vedrørende teknologisk, geografisk og tidsmæssig repræsentativitet skal underkastes gennemgang som en del af miljøaftryksundersøgelsen. Datakvalitetskravene vedrørende fuldstændighed, metodologisk relevans og konsistens og parameterusikkerhed bør opfyldes ved kun at indhente generiske data fra datakilder, der overholder kravene i vejledningen om produkters miljøaftryk.
Med hensyn til datakvalitetskriteriet "metodologisk relevans og konsistens" gælder kravene i tabel 6 indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.
For generiske data skal datakvalitetsvurderingen gennemføres på niveauet for inputstrømme (f.eks. indkøbt papir brugt i trykkeri), mens den for specifikke data skal gennemføres på niveauet for de individuelle processer eller samlede processer eller på niveauet for individuelle inputstrømme.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal give yderligere vejledning om resultaterne af datakvalitetsvurderinger for produktkategorien med hensyn til tidsmæssig, geografisk og teknologisk repræsentativitet. De skal f.eks. angive, hvilken datakvalitetsvurdering vedrørende tidsmæssig repræsentativitet der skal tildeles et datasæt, der repræsenterer et bestemt år.
I reglerne kan der angives yderligere kriterier for vurderingen af datakvalitet (i forhold til standardkriterier).
I reglerne kan der angives strengere datakvalitetskrav, hvis det er relevant for den undersøgte produktkategori. De kan omfatte:
—
dør til dør-aktiviteter/-processer
—
upstream- eller downstreamfaser
—
vigtige forsyningskædeaktiviteter for produktkategorien
—
vigtige standardpåvirkningskategorier for produktkategorien.
Eksempel på bestemmelse af datakvalitetsvurdering
Komponent
Opnået kvalitetsniveau
Tilsvarende kvalitetsvurdering
Teknologisk repræsentativitet (TeR)
god
2
Geografisk repræsentativitet (GR)
god
2
Tidsmæssig repræsentativitet (TiR)
rimelig
3
Fuldstændighed (C)
god
2
Parameterusikkerhed (P)
god
2
Metodologisk relevans og konsistens (M)
god
2
En DQR på 2,2 svarer til den generelle vurdering "god kvalitet".
5.7   
Indsamling af specifikke data
Dette afsnit beskriver indsamlingen af specifikke data, som er direkte målte eller indsamlede data, der er repræsentative for aktiviteterne på et bestemt anlæg eller på bestemte samlinger af anlæg. Dataene bør omfatte alle kendte input og output for processerne. Input omfatter bl.a. energi, vand, materialer osv. Output er produkter, sideprodukter 
(
84
)
 og emissioner. Emissioner kan opdeles i fire kategorier: emissioner til luft, vand og jord og emissioner som fast affald. Specifikke data kan indsamles, måles eller beregnes ved hjælp af aktivitetsdata 
(
85
)
 og relaterede emissionsfaktorer. Det bemærkes, at emissionsfaktorer kan udledes af generiske data, der opfylder datakvalitetskrav.
Dataindsamling – målinger og skræddersyede spørgeskemaer
De mest repræsentative datakilder for specifikke processer er målinger, der foretages direkte i processen eller indhentes fra operatører via interview eller spørgeskemaer. Dataene skal muligvis skaleres, samles eller på anden måde behandles matematisk for at bringe dem i overensstemmelse med analyseenheden og referencestrømmen for processen.
Typiske specifikke datakilder omfatter:
—
forbrugsdata på proces- eller anlægsniveau
—
fakturaer og lagerændringer for forbrugsstoffer
—
målinger af emissioner (mængder og koncentrationer af emissioner fra gas og spildevand)
—
sammensætning af produkter og affald
—
indkøbs- og salgsafdelinger/-enheder.
Krav til undersøgelser af produkters miljøaftryk
Specifikke data 
(
86
)
 skal indhentes for alle forgrundsprocesser og evt. baggrundsprocesser 
(
87
)
. Hvis generiske data er mere repræsentative eller relevante end specifikke data for forgrundsprocesser (begrundes og rapporteres), skal generiske data også anvendes for forgrundsprocesserne
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal:
1.
angive de processer, der skal indsamles specifikke data for
2.
angive kravene til indsamlingen af specifikke data
3.
definere kravene til indsamling for hvert anlæg med hensyn til:
—
målfase(r) og dataindsamlingsomfang
—
sted for dataindsamling (nationalt, internationalt, bestemte fabrikker osv.)
—
tidsrum for dataindsamling (år, årstid, måned osv.)
—
en begrundelse, hvis stedet eller tidsrummet for dataindsamling skal begrænses til et bestemt interval, og påvisning af, at de indsamlede data kan fungere som tilstrækkelige stikprøver.
5.8   
Indsamling af generiske data
Generiske data er data, der ikke er baseret på direkte målinger eller beregninger af de pågældende processer i systemet. Generiske data kan være sektorspecifikke, dvs. specifikke for den sektor, der er omfattet af miljøaftryksundersøgelsen, eller de kan gælde for flere sektorer. Generiske data omfatter bl.a.:
—
data fra litteraturen eller videnskabelige rapporter
—
industrigennemsnitlige livscyklusdata fra databaser med livscyklusdata, rapporter fra industrisammenslutninger, officielle statistikker osv.
Indhentning af generiske data
Generiske data bør så vidt muligt indhentes fra datakilder, der er anført i denne vejledning. Øvrige generiske data bør indhentes fra:
—
databaser, der leveres af mellemstatslige organisationer (f.eks. FAO og UNEP)
—
officielle landespecifikke nationale databaser med livscyklusdata (for data, der er specifikke for værtslandets database)
—
nationale databaser med livscyklusdata
—
andre tredjepartsdatabaser med livscyklusdata
—
specialiseret videnskabelig litteratur.
Andre potentielle kilder til generiske data findes f.eks. på Det Fælles Forskningscenters websted under "Resource Directory of the European Platform"
                      
(
88
)
. Hvis de nødvendige data ikke findes blandt ovennævnte kilder, kan andre kilder anvendes.
Krav til undersøgelser af produkters miljøaftryk
Generiske data bør kun anvendes i forbindelse med processer i baggrundssystemet, medmindre (generiske data) er mere repræsentative eller relevante end specifikke data for forgrundsprocesser. Hvis det er tilfældet, skal generiske data også anvendes for processer i forgrundssystemet. Sektorspecifikke generiske data bør anvendes frem for generiske data, der omfatter flere sektorer. Alle generiske data skal opfylde datakvalitetskravene i dette dokument. Kilderne til de anvendte data skal dokumenteres klart og angives i miljøaftryksrapporten.
Generiske data (som opfylder datakvalitetskravene i denne vejledning) bør så vidt muligt indhentes fra:
—
data, der er udviklet i overensstemmelse med kravene i de relevante regler for en produktkategoris miljøaftryk
—
data, der er udviklet i overensstemmelse med kravene vedrørende miljøaftryksundersøgelser
—
ILCD-datanettet 
(
89
)
 (hvor datasæt, der er i fuld overensstemmelse med ILCD, foretrækkes frem for data, der kun er overensstemmende på elementært niveau)
—
ELCD-databasen 
(
90
)
.
Yderligere krav til regler for en produktkategoris miljøaftryk
Regler for en produktkategoris miljøaftryk skal præcisere følgende:
—
hvis brugen af generiske data tillades for et stof, hvor specifikke data ikke er tilgængelige
—
omfanget af krævede ligheder mellem det faktiske stof og det generiske stof
—
kombinationen af mere end ét generisk datasæt, hvis det er nødvendigt.
5.9   
Håndtering af resterende datamangler for enhedsproces
Der er tale om datamangler, hvis der ikke foreligger specifikke eller generiske data, som er tilstrækkeligt repræsentative for en proces i produktets livscyklus. For de fleste processer, hvor data mangler, bør det være muligt at indhente tilstrækkelige oplysninger til at give et rimeligt overslag over de manglende data. Der bør derfor kun være få, hvis nogen, datamangler i den endelige ressourceforbrugs- og emissionsprofil. Manglende data kan være af forskellige typer og have forskellige karakteristika, som kræver hver sin separate tilgang for at blive afhjulpet.
Datamangler kan forekomme, når:
—
der ikke findes data om et bestemt input/produkt, eller
—
der findes data for en lignende proces, men:
—
dataene er blevet genereret i en anden region
—
dataene er blevet genereret ved hjælp af en anden teknologi
—
dataene er blevet genereret i en anden tidsperiode.
Krav til undersøgelser af produkters miljøaftryk
Evt. datamangler skal afhjælpes ved hjælp af de bedste tilgængelige generiske eller ekstrapolerede data 
(
91
)
. Bidraget fra sådanne data (herunder mangler i generiske data) må højst udføre 10 % af det samlede bidrag til hver undersøgt påvirkningskategori. Dette fremgår af datakvalitetskravene, som fastsætter, at 10 % af dataene kan udvælges fra de bedste tilgængelige data (uden yderligere datakvalitetskrav).
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive potentielle datamangler og give detaljeret vejledning i, hvordan disse mangler afhjælpes.
5.10   
Håndtering af multifunktionelle processer
Hvis en proces eller et anlæg omfatter mere end én funktion, dvs. den/det leverer flere varer og/eller tjenester ("sideprodukter"), er processen eller anlægget "multifunktionelt". I det tilfælde skal alle input og emissioner i forbindelse med processen fordeles mellem det undersøgte produkt og de øvrige sideprodukter på en fastlagt måde. Der skal oprettes modeller for systemer, der omfatter multifunktionelle processer, i overensstemmelse med følgende beslutningshierarki, hvor der gives yderligere vejledning i reglerne for en produktkategoris miljøaftryk, hvis de foreligger.
Beslutningshierarki
I)   Opdeling eller systemudvidelse
Om muligt bør opdeling eller systemudvidelse anvendes for at undgå fordeling. Opdeling er, når multifunktionelle processer eller anlæg opdeles for at isolere de inputstrømme, der er direkte knyttet til hvert proces- eller anlægsoutput. Systemudvidelse er, når systemet udvides ved at inkludere yderligere funktioner, der er knyttet til sideprodukterne. Det skal først undersøges, om den analyserede proces kan opdeles eller udvides. Hvis opdeling er mulig, bør data kun indsamles for de enhedsprocesser 
(
92
)
, der er direkte attributive 
(
93
)
 til de undersøgte varer/tjenester. Hvis systemet kan udvides, skal de yderligere funktioner medtages i analysen, og resultater skal rapporteres for det udvidede system som helhed og ikke for de enkelte sideprodukter.
II)   Fordeling baseret på et relevant underliggende fysisk forhold
Hvis opdeling eller systemanvendelse ikke kan anvendes, bør fordeling anvendes: Systeminput og -output bør deles mellem dets forskellige produkter eller funktioner på en måde, som afspejler de relevante underliggende fysiske forhold mellem dem (ISO 14044:2006, 14).
Ved fordeling baseret på et relevant underliggende fysisk forhold deles input- og outputstrømme i en multifunktionel proces eller et multifunktionelt anlæg i overensstemmelse med et relevant, kvantificerbart fysisk forhold mellem procesinput og output af sideprodukter (f.eks. en fysisk egenskab for input og output, der er relevant for den funktion, som det undersøgte sideprodukt tilvejebringer). Der kan oprettes modeller for fordeling baseret på et fysisk forhold ved hjælp af direkte substitution, hvis der kan identificeres et produkt, der kan substitueres direkte 
(
94
)
.
Kan der oprettes en robust model for en direkte substitutionsvirkning? Dette kan påvises ved at bevise, at 1) der er en direkte substitutionsvirkning, som kan dokumenteres i praksis, OG 2) der kan oprettes en model for substitutproduktet, og ressourceforbrugs- og emissionsprofildataene kan fratrækkes på en direkte repræsentativ måde:
—
Hvis ja (dvs. begge betingelser er opfyldt), oprettes en model for substitutionsvirkningen.
Eller
Kan input-/outputstrømme fordeles baseret på et andet relevant underliggende forhold, der forbinder input og output med den funktion, systemet leverer? Dette kan påvises ved at bevise, at der kan defineres et relevant fysisk forhold, hvormed de strømme, der kan tilskrives leveringen af den definerede funktion for produktsystemet, kan fordeles 
(
95
)
:
—
Hvis ja, foretages fordeling ud fra dette fysiske forhold.
III)   Fordeling baseret på et andet forhold
Fordeling baseret på et andet forhold kan være en mulighed. Økonomisk fordeling henviser f.eks. til fordeling af input og output, der er knyttet til multifunktionelle processer, til outputtet for sideprodukter i forhold til deres relative markedsværdier. Sidefunktionernes markedspris bør henvise til den særlige betingelse og det punkt, hvor sideprodukterne produceres. Fordeling baseret på økonomisk værdi anvendes kun, når I og II ikke er mulige. Under alle omstændigheder skal der gives en klar begrundelse for at have fravalgt I og II og for at have valgt en bestemt fordelingsregel i trin III med henblik på så vidt muligt at sikre, at resultaterne af miljøaftryksundersøgelsen er fysisk repræsentative.
Fordeling baseret på et andet forhold kan foretages på en af følgende alternative måder:
Kan en indirekte substitutionsvirkning 
(
96
)
 identificeres? OG kan der oprettes en model for det substituerede produkt, og kan beholdningen fratrækkes på en rimeligt repræsentativ måde?
—
Hvis ja (dvs. begge betingelser er opfyldt), oprettes en model for den indirekte substitutionsvirkning.
Eller
Kan input-/outputstrømmene fordeles mellem produkter og funktioner på grundlag af et andet forhold (f.eks. den relative økonomiske værdi af sideprodukter)?
—
Hvis ja, fordeles produkter og funktioner på grundlag af det identificerede forhold.
Det er især udfordrende at arbejde med produkters multifunktionalitet, når et eller flere af disse produkter genanvendes eller energiudnyttes, da systemerne i det tilfælde ofte er ganske komplekse. I bilag V beskrives en tilgang, der skal benyttes til at anslå de samlede emissioner i forbindelse med en bestemt proces, der omfatter genanvendelse og/eller energiudnyttelse. Disse vedrører endvidere også affaldsstrømme, der genereres inden for systemgrænserne.
Eksempler på direkte og indirekte substitution
Direkte substitution:
Direkte substitution kan beskrives som en form for fordeling, der er baseret på et underliggende fysisk forhold, når en direkte virkning kan identificeres i praksis. Når husdyrgødning tilføres landbrugsjord som direkte substitut for en tilsvarende mængde kunstgødning, som landbrugeren ellers ville have anvendt, krediteres det husdyravlssystem, som gødningen kommer fra, for den fortrængte produktion af kunstgødning (under hensyntagen til forskelle i transport, håndtering og emissioner).
Indirekte substitution:
Indirekte substitution kan beskrives som en form for "fordeling baseret på et andet forhold", når et sideprodukt antages at fortrænge et marginalt eller ækvivalent gennemsnitprodukt via markedsprocesser. Når husdyrgødning emballeres og sælges til brug i private haver, krediteres det husdyravlssystem, som gødningen kommer fra, for det markedsgennemsnitlige havegødningsprodukt, der antages at være blevet fortrængt (under hensyntagen til forskelle i transport, håndtering og emissioner).
Krav til undersøgelser af produkters miljøaftryk
Følgende beslutningshierarki ved multifunktionalitet skal anvendes til løsning af alle problemer med multifunktionalitet i forbindelse med miljøaftryksundersøgelser: 1) opdeling eller systemudvidelse; 2) fordeling baseret på et relevant underliggende fysisk forhold (herunder direkte substitution eller et relevant underliggende fysisk forhold); 3) fordeling baseret på et andet forhold (herunder indirekte substitution eller et andet relevant underliggende forhold).
Alle valg, der træffes i den forbindelse, skal rapporteres og begrundes med henblik på generelt at sikre fysisk repræsentative og miljømæssigt relevante resultater. For produkters multifunktionalitet i forbindelse med genanvendelse eller en energiudnyttelse benyttes den formel, der er beskrevet i bilag V. Ovennævnte beslutningsproces gælder også for multifunktionalitet ved bortskaffelse.
Yderligere krav til regler for en produktkategoris miljøaftryk
I reglerne skal der angives yderligere multifunktionalitetsløsninger, som anvendes inden for de definerede systemgrænser og for upstream- og downstreamfaser, hvis det er relevant. Hvis det er muligt/hensigtsmæssigt, kan reglerne omfatte yderligere specifikke faktorer, der skal anvendes i forbindelse med fordeling. Alle sådanne multifunktionalitetsløsninger, som er angivet i reglerne, skal klart begrundes med henvisning til hierarkiet for multifunktionalitetsløsninger i forbindelse med miljøaftryksundersøgelser.
Hvis opdeling anvendes, skal reglerne angive de processer, der skal opdeles, og principperne for denne opdeling.
Hvis fordeling efter fysisk forhold anvendes, skal reglerne angive de relevante underliggende fysiske forhold, der skal tages i betragtning, og fastlægge de relevante fordelingsfaktorer.
Hvis fordeling efter et andet forhold anvendes, skal reglerne angive dette forhold og fastlægge de relevante fordelingsfaktorer. I tilfælde af f.eks. økonomisk fordeling skal reglerne angive principperne for at fastlægge den økonomiske værdi af sideprodukter.
Med hensyn til multifunktionalitet ved bortskaffelse skal reglerne angive, hvordan de forskellige dele beregnes i den obligatoriske formel, som er anført.
Figur 4
Beslutningstræ for håndtering af multifunktionelle processer
JA
Se på det unders øgte system: Omfatter det multifunktionelle processer (dvs. processer, der omfatter flere funktioner eller leverer flere varer og/eller tjenester ( »sideprodukter« ))
NEJ
Kontroller, om der findes yderligere vejledning på sektorplan for de berørte processer, f.eks. regler for en produktkategoris miljøaftryk (PEFCR'er), og anvend denne vejledning. Hvis ikke, oprettes en model for de multifunktionelle processer iht. følgende beslutningshierarki:
Kan OPDELING eller SYSTEMUDVIDELSE anvendes?
JA
Anvend OPDELING eller SYSTEMUDVIDELSE
NEJ
Kan FORDELING BASERET PÅ RELEVANT UNDERLIGGENDE FYSISK FORHOLD anvendes? Det kan ske på en af følgende måder:
Identificer direkte substitutionsvirkning, hvis det er muligt, eller
Identificer et andet relevant underliggende fysisk forhold, hvis det er muligt
JA
Anvend FORDELING
NEJ
Anvend FORDELING BASERET PÅ ET ANDET FORHOLD. Det kan ske på en af følgende måder:
Identificer direkte substitutionsvirkning, hvis det er muligt, eller
Identificer et andet forhold, f.eks. den økonomiske værdi af sideprodukter
Forts æt med næste trin i miljøaftryksunders øgelsen
5.11   
Indsamling af data vedrørende de næste metodologiske faser i en miljøaftryksundersøgelse
Figur 5 illustrerer den dataindsamling, der foretages i forbindelse med udarbejdelse af en miljøaftryksundersøgelse. "Skal/bør/kan"-kravene er opsummeret for både specifikke og generiske data. Figuren angiver desuden sammenhængen mellem dataindsamlingen og oprettelsen af ressourceforbrugs- og emissionsprofilen og den efterfølgende vurdering af virkninger af miljøaftryk.
Figur 5
Forhold mellem dataindsamling, ressourceforbrugs- og emissionsprofil og vurdering af virkninger af miljøaftryk.
DATAINDSAMLING
Specifikke data
skal indhentes for alle forgrundsprocesser og evt. baggrundsprocesser
skal opfylde datakvalitetskravene i denne vejledning
bør omfatte alle kendte input og output for processerne. Input omfatter f.eks. forbrug af energi, vand og materialer. Output omfatter produkter, sideprodukter og emissioner
kan indsamles, måles eller beregnes ved hjælp af aktivitetsdata og relaterede emissionsfaktorer.
Emissionsfaktorer kan udledes af generiske data, der opfylder datakvalitetskrav. For f.eks. energisektoren skal de specifikke data for »x« kWh forbrugt elektricitet evt. kombineres generiske data, som f.eks. »y« kgCO 2 /kWh elektricitet, så strømmen »x*y« Kg CO 2 kan angives i ressourceforbrugs- og emissionsprofilen.
Generiske data
bør kun anvendes i forbindelse med processer i baggrundssystemet. Sektorspecifikke generiske data bør anvendes frem for generiske data, der omfatter flere sektorer.
skal opfylde datakvalitetskravene i denne vejledning
bør, så vidt muligt indhentes fra datakilder, der er anført i denne vejledning.
RESSOURCEFORBRUGS- OG EMISSIONSPROFIL
Når dataindsamlingen er afsluttet, oprettes en ressourceforbrugs- og emissionsprofil, dvs. en opgørelse over alle input- og outputstrømme i forhold til systemgrænserne: kg CO 2 , kg H 2 S, kg Pb osv.
VURDERING AF VIRKNINGER (obligatoriske trin)
Klassificering, dvs. tildeling af hvert datapunkt i ressourceforbrugs- og emissionsprofilen til de relevante påvirkningskategorier.
Karakterisering, dvs. anvendelse af karakteriseringsfaktorer for hver input- og outputstrøm for at få de samlede virkninger inden for hver påvirkningskategori.
6.   VURDERING AF VIRKNINGER AF MILJØAFTRYK
Når ressourceforbrugs- og emissionsprofilen er blevet oprettet, skal vurderingen af virkninger af miljøaftryk gennemføres for at beregne produktets miljøpræstation ved hjælp af de valgte påvirkningskategorier og modeller for miljøaftryk. Vurdering af virkninger af miljøaftryk omfatter to obligatoriske og to valgfrie trin. Vurderingen af virkninger af miljøaftryk har ikke til formål at erstatte andre (lovgivningsmæssige) redskaber, der har et andet omfang og mål, f.eks. miljørisikovurdering, VVM-undersøgelse for et bestemt sted eller sundheds- og sikkerhedsbestemmelser på produktniveau eller vedrørende arbejdsmiljø. Vurderingen af virkninger af miljøaftryk har navnlig ikke til formål at forudsige, om tærskler overskrides, og der forekommer faktiske virkninger på et bestemt sted og tidspunkt. Den beskriver i stedet den eksisterende belastning af miljøet. Vurderingen af virkninger af miljøaftryk supplerer derfor andre velafprøvede redskaber, som udvider livscyklusperspektivet.
6.1   
Klassificering og karakterisering (obligatorisk)
Krav til undersøgelser af produkters miljøaftryk
Vurderingen af virkninger af miljøaftryk skal omfatte en klassificering og karakterisering af produktets miljøaftryksstrømme.
6.1.1   
Klassificering af et produkts miljøaftryksstrømme
Ved klassificering tildeles materiale-/energiinput og -output opgjort i ressourceforbrugs- og emissionsprofilen til den relevante påvirkningskategori for miljøaftryk. I klassificeringsfasen tildeles alle input/output, der resulterer i drivhusgasemissioner, til kategorien Klimaændringer. Input/output, der resulterer i emissioner af ozonnedbrydende stoffer, tildeles på samme måde til kategorien Nedbrydning af ozonlaget. I nogle tilfælde kan input/output bidrage til flere påvirkningskategorier. Chlorfluorcarboner (CFC'er) bidrager f.eks. til både Klimaændringer og Nedbrydning af ozonlaget.
Det er vigtigt, at dataene beskriver de anvendte stoffer, for hvilke karakteriseringsfaktorer (se næste afsnit) er tilgængelige. Data vedrørende et sammensat NPK-gødningsprodukt bør f.eks. opsplittes og klassificeres i overensstemmelse med dets N-, P- og K-bestanddele, fordi hver bestanddel bidrager til forskellige påvirkningskategorier. I praksis kan en stor del af dataene til ressourceforbrugs- og emissionsprofilen hentes fra eksisterende offentlige eller kommercielle livscyklusdatabaser, hvor klassificering allerede er gennemført. I sådanne tilfælde skal f.eks. leverandøren sikre, at klassificeringen og de tilknyttede løsninger med hensyn til vurdering af virkninger af miljøaftryk opfylder kravene i denne vejledning.
Krav til undersøgelser af produkters miljøaftryk
Alle input/output, der er opgjort i forbindelse med oprettelsen af ressourceforbrugs- og emissionsprofilen, skal tildeles de påvirkningskategorier for miljøaftryk, som de bidrager til ("klassificering"), ved hjælp af de klassificeringsdata, der findes på http://lct.jrc.ec.europa.eu/assessment/projects.
I forbindelse med klassificeringen af ressourceforbrugs- og emissionsprofilen skal data beskrive de anvendte stoffer, for hvilke karakteriseringsfaktorer er tilgængelige.
Eksempel: Klassificering af data til undersøgelse af en skjortes miljøaftryk
Klassificering af data i påvirkningskategorien Klimaændringer:
CO
2
Ja
CH
4
Ja
SO
2
Nej
NO
x
Nej
Klassificering af data i påvirkningskategorien Forsuring:
CO
2
Nej
CH
4
Nej
SO
2
Ja
NO
x
Ja
6.1.2   
Karakterisering af et produkts miljøaftryksstrømme
Karakterisering er beregningen af omfanget af bidraget fra hvert klassificeret input/output til deres respektive påvirkningskategorier for miljøaftryk og de samlede bidrag inden for hver kategori. Karakterisering fortages ved at multiplicere værdierne i ressourceforbrugs- og emissionsprofilen med den relevante karakteriseringsfaktor for hver påvirkningskategori.
Karakteriseringsfaktorerne er stof- eller ressourcespecifikke. De repræsenterer virkningsintensiteten for et stof i forhold til et fælles referencestof for en påvirkningskategori (påvirkningskategoriindikator). Ved beregning af f.eks. virkningerne på klimaændringer vægtes alle drivhusgasemissioner, der er opgjort i ressourceforbrugs- og emissionsprofilen, ud fra deres virkningsintensitet i forhold til kuldioxid, som er referencestoffet for denne kategori. Det gør det muligt at lægge alle potentielle virkninger sammen og udtrykke dem som ét ækvivalent stof (i dette tilfælde CO
2
-ækvivalenter) for hver påvirkningskategori. Karakteriseringsfaktorerne udtrykt som globalt opvarmningspotentiale for methan er f.eks. lig med 25 CO
2
-ækvivalenter og dens virkning på global opvarmning er således 25 gange større end CO
2
 (dvs. karakteriseringsfaktor for 1 CO
2
-ækvivalent).
Krav til undersøgelser af produkters miljøaftryk
Alle klassificerede input/output i hver påvirkningskategori for miljøaftryk skal tildeles karakteriseringsfaktorer, der repræsenterer bidraget pr. input-/outputenhed til kategorien, ved hjælp af de karakteriseringsfaktorer, der findes online på http://lct.jrc.ec.europa.eu/assessment/projects. Miljøaftryksresultater skal derefter beregnes for hver påvirkningskategori ved at multiplicere mængden af hvert input/output med karakteriseringsfaktoren og lægge bidragene fra alle input/output i hver kategori sammen i ét mål udtrykt i den relevante referenceenhed.
Hvis karakteriseringsfaktorer ikke er tilgængelige i standardmodellen for visse strømme (f.eks. grupper af kemikalier) i ressourceforbrugs- og emissionsprofilen, kan der benyttes andre tilgange for disse strømme. Det skal i så fald angives under "Yderligere miljøoplysninger". Karakteriseringsmodellerne skal være videnskabeligt og teknisk gyldige og skal baseres på særskilte, identificerbare miljøsystemer 
(
97
)
 eller reproducerbare observationer fra praksis.
Eksempel: Beregning af resultater af vurdering af virkninger af miljøaftryk
Global opvarmning
Karakteriseringsfaktor
CO
2
g
5,132
×
1
=
5,132 kg CO
2
-ækvivalent
CH
4
g
8,2
×
25
=
0,205 kg CO
2
-ækvivalent
SO
2
g
3,9
×
0
=
0 kg CO
2
-ækvivalent
NO
x
g
26,8
×
0
=
0 kg CO
2
-ækvivalent
I alt
=
5,337 kg CO
2
-ækvivalent
Forsuring
Karakteriseringsfaktor
CO
2
g
5,132
×
0
=
0 Mol H+-ækvivalent
CH
4
g
8,2
×
0
=
0 Mol H+-ækvivalent
SO
2
g
3,9
×
1,31
=
0,005 Mol H+-ækvivalent
NO
x
g
26,8
×
0,74
=
0,019 Mol H+-ækvivalent
I alt
=
0,024kg Mol H+-ækvivalent
6.2   
Normalisering og vægtning (anbefalet/valgfri)
Efter de to obligatoriske trin med klassificering og karakterisering kan vurderingen af virkninger af miljøaftryk suppleres med normalisering og vægtning, der er anbefalede/valgfrie trin.
6.2.1   
Normalisering af resultater af en vurdering af virkninger af miljøaftryk (anbefalet)
Normalisering er ikke et obligatorisk, men anbefalet trin, hvor resultaterne af en vurdering af virkninger af miljøaftryk multipliceres med normaliseringsfaktorer med henblik på at beregne og sammenligne omfanget af deres bidrag til påvirkningskategorierne i forhold til en referenceenhed (typisk den belastning af kategorien, som emissioner forårsager i løbet af et år i et helt land eller for en gennemsnitsborger). Derved fås der normaliserede miljøaftryksresultater uden dimensioner. De afspejler de belastninger, der kan tilskrives et produkt i forhold til referenceenheden, f.eks. pr. indbygger for et bestemt år og en bestemt region. Derved kan betydningen af de enkelte processers bidrag sammenlignes med referenceenheden for de undersøgte påvirkningskategorier. Resultater af en vurdering af virkninger af miljøaftryk kan f.eks. sammenlignes med de samme resultater af en vurdering af virkninger af miljøaftryk for en bestemt region, f.eks. EU-27, og for et individ. I det tilfælde afspejler de personækvivalenter i forhold til emissionerne for EU-27. Normaliserede resultater af miljøaftryksundersøgelser angiver dog ikke graden/relevansen af de forskellige virkninger.
Krav til undersøgelser af produkters miljøaftryk
Normalisering er ikke obligatorisk, men anbefales i miljøaftryksundersøgelser. Hvis normalisering foretages, skal de normaliserede resultater af miljøaftryksundersøgelsen angives under "Yderligere miljøoplysninger", og alle metoder og forudsætninger skal dokumenteres.
Normaliserede resultater må ikke aggregeres, da det implicit medfører vægtning. Resultater af en vurdering af virkninger af miljøaftryk før normalisering skal rapporteres sammen med de normaliserede resultater.
6.2.2   
Vægtning af resultater af en vurdering af virkninger af miljøaftryk (valgfri)
Vægtning er ikke et obligatorisk, men anbefalet trin, der kan understøtte fortolkningen og formidlingen af undersøgelsens resultater. I dette trin multipliceres miljøaftryksresultaterne, f.eks. de normaliserede resultater, med et sæt vægtningsfaktorer, der afspejler den opfattede relative betydning af de undersøgte påvirkningskategorier. Vægtede miljøaftryksresultater kan dermed sammenlignes, således at deres relative betydning kan vurderes. De kan også aggregeres på tværs af påvirkningskategorier, så der fås flere aggregerede værdier eller én samlet påvirkningsindikator.
Vægtning kræver, at værdier vurderes med hensyn til deres betydning for de undersøgte påvirkningskategorier. Disse vurderinger kan baseres på ekspertudtalelser, kulturelle/politiske synspunkter eller økonomiske hensyn 
(
98
)
.
Krav til undersøgelser af produkters miljøaftryk
Vægtning er ikke obligatorisk, men valgfrit i miljøaftryksundersøgelser. Hvis vægtning foretages, skal metoderne og resultaterne rapporteres under "Yderligere miljøoplysninger". Resultater af en vurdering af virkninger af miljøaftryk før vægtning skal rapporteres sammen med de vægtede resultater.
Anvendelsen af normalisering og vægtning i miljøaftryksundersøgelser skal være i overensstemmelse med de mål og det omfang, der er fastlagt for undersøgelsen, herunder de tiltænkte anvendelser 
(
99
)
.
7.   FORTOLKNING AF MILJØAFTRYKSRESULTATER FOR PRODUKTER
7.1   
Generelt
Fortolkning af resultaterne af en miljøaftryksundersøgelse for et produkt 
(
100
)
 tjener to formål:
—
For det første at sikre, at resultatet af miljøaftryksmodellen svarer til undersøgelsens mål og kvalitetskrav. I den henseende kan miljøaftryksfortolkning bruges som grundlag for iterativ forbedring af miljøaftryksmodellen, indtil alle mål og krav er opfyldt.
—
For det andet at drage robuste konklusioner og udlede robuste anbefalinger på baggrund af analysen, f.eks. til støtte for miljøforbedringer.
For at opfylde disse mål skal fasen for miljøaftryksfortolkning omfatte fire centrale trin, der er beskrevet i det følgende.
Krav til undersøgelser af produkters miljøaftryk
Fortolkningsfasen skal omfatte følgende trin: "vurdering af miljøaftryksmodellens robusthed", "identifikation af brændpunkter", "vurdering af usikkerhed" og "konklusioner, anbefalinger og begrænsninger".
7.2   
Vurdering af miljøaftryksmodellens robusthed
Vurderingen af miljøaftryksmodellens robusthed vurderer det omfang, hvori metodologiske valg, f.eks. systemgrænser, datakilder og valg med hensyn til fordeling, og omfanget af påvirkningskategorier for miljøaftryk påvirker analyseresultaterne.
Redskaber, der bør bruges til at vurdere miljøaftryksmodellens robusthed, omfatter:
—
Fuldstændighedskontrol:
 Vurdering af data i ressourceforbrugs- og emissionsprofilen med henblik på at sikre, at den er fuldstændig i forhold til de mål, det omfang, de systemgrænser og de kvalitetskriterier, der er fastlagt. Dette omfatter fuldstændighed af procesdækning (dvs. at alle processer i hver undersøgt forsyningskædefase er medtaget) og input-/outputdækning (dvs. at alle materiale- eller energiinput og emissioner i forbindelse med hver proces er medtaget).
—
Følsomhedskontrol:
 Vurdering af det omfang, hvori resultaterne afgøres af bestemte metodologiske valg, og virkningen af gennemførelsen af alternative valg, hvis sådanne kan identificeres. Det er en fordel at strukturere følsomhedskontrol for hver fase af miljøaftryksundersøgelsen, herunder definition af mål og omfang, ressourceforbrugs- og emissionsprofilen og vurderingen af virkninger af miljøaftryk.
—
Konsistenskontrol:
 Vurdering af det omfang, hvori forudsætninger, metoder og datakvalitetshensyn er anvendt på en ensartet måde i hele miljøaftryksundersøgelsen.
Problemer, der påpeges i forbindelse med denne evaluering, kan bruges som grundlag for iterativ forbedring af miljøaftryksundersøgelsen.
Krav til undersøgelser af produkters miljøaftryk
Vurderingen af miljøaftryksmodellens robusthed skal omfatte en vurdering af det omfang, hvori metodologiske valg påvirker resultaterne. Disse valg skal være i overensstemmelse med kravene i denne vejledning og skal tilpasses sammenhængen. Redskaber, der bør bruges til at vurdere miljøaftryksmodellens robusthed, omfatter fuldstændighedskontrol, følsomhedskontrol og konsistenskontrol.
7.3   
Identifikation af brændpunkter
Når det er fastslået, at miljøaftryksmodellen er robust og er i overensstemmelse med alle forhold, der er fastlagt i faserne for definition af mål og omfang, identificeres de elementer, der yder det væsentligste bidrag til miljøaftryksresultaterne. Dette trin kan også kaldes analysen af brændpunkter eller svagheder. Bidragende elementer kan være specifikke livscyklusfaser, processer eller individuelle materiale-/energiinput/-output, der er knyttet til en bestemt fase eller proces i produktforsyningskæden. Disse identificeres ved systematisk at gennemgå resultaterne af miljøaftryksundersøgelsen for produktet. I denne sammenhæng kan grafiske værktøjer med fordel bruges. Sådanne analyser tilvejebringer det nødvendige grundlag for at identificere muligheder for forbedringer i forbindelse med specifikke forvaltningsinterventioner.
Krav til undersøgelser af produkters miljøaftryk
Resultater af miljøaftryksundersøgelser skal evalueres med henblik på at vurdere virkningen af brændpunkter/svagheder i forsyningskæden på niveauet for input/output, processer og forsyningskædefaser og vurdere potentielle forbedringer.
Krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive de mest relevante påvirkningskategorier for miljøaftryk for sektoren. Normalisering og vægtning kan anvendes til at foretage en sådan prioritering.
7.4   
Vurdering af usikkerhed
Vurdering af usikkerheder i forbindelse med de endelige miljøaftryksresultater støtter iterativ forbedring af miljøaftryksundersøgelser. Det hjælper også målgruppen med at vurdere robustheden og anvendeligheden af resultaterne af miljøaftryksundersøgelsen.
Der er to primære kilder til usikkerhed i miljøaftryksundersøgelser:
1)
Stokastiske usikkerheder for ressourceforbrugs- og emissionsprofildata
Stokastiske usikkerheder (både parameter og model) er statistiske beskrivelser af varians omkring en middelværdi/et gennemsnit. For normalt distribuerede data beskrives denne varians typisk med hensyn til en gennemsnits- og standardafvigelse. Miljøaftryksresultater, der beregnes ved hjælp af gennemsnitsdata (dvs. middelværdien af flere datapunkter for en bestemt proces), afspejler ikke usikkerheden i forbindelse med en sådan varians. Usikkerhed kan dog estimeres og formidles ved hjælp af relevante statistiske værktøjer.
2)
Valgrelaterede usikkerheder
Valgrelaterede usikkerheder opstår som følge af metodologiske valg, herunder modelprincipper, systemgrænser, fordelingsvalg og valg af metoder til vurdering af virkninger af miljøaftryk, og andre forudsætninger relateret til tid, teknologi, geografi osv. Disse kan ikke umiddelbart beskrives statistisk, men kan i stedet kun karakteriseres ved hjælp af scenariemodeller (f.eks. oprettelse af model for worst- og best case-scenarier for væsentlige processer) og følsomhedsanalyser.
Krav til undersøgelser af produkters miljøaftryk
Der skal som minimum gives en kvalitativ beskrivelse af usikkerhederne for miljøaftryksresultater for både valgrelaterede usikkerheder og usikkerheder for profildata, således at de overordnede usikkerheder for resultaterne af miljøaftryksundersøgelsen kan vurderes.
Krav til regler for en produktkategoris miljøaftryk
Reglerne skal beskrive de usikkerheder, der er fælles for produktkategorien, og bør identificere det interval, hvor det kan anføres, at resultaterne ikke er væsentligt forskellige, i sammenligninger eller sammenlignende påstande.
TIP: Kvantitative vurderinger af usikkerhed kan beregnes for varians forbundet med ressourceforbrugs- og emissionsprofildata ved hjælp af f.eks. Monte Carlo-simuleringer. Betydningen af valgrelaterede usikkerheder bør estimeres ved den øvre og nedre grænse ved hjælp af følsomhedsanalyser baseret på scenarievurderinger. Disse bør klart dokumenteres og rapporteres.
7.5   
Konklusioner, anbefalinger og begrænsninger
I den sidste del af fortolkningsfasen for miljøaftryk drages konklusioner baseret på analyseresultaterne, de spørgsmål, der blev stillet ved begyndelsen af miljøaftryksundersøgelsen, besvares, og der fremsættes anbefalinger, der er relevante for målgruppen og sammenhængen, og som samtidig tager højde for eventuelle begrænsninger for resultaternes robusthed og anvendelighed. Miljøaftryksundersøgelsen skal ses som et supplement til andre vurderinger og instrumenter, f.eks. lokale VVM-undersøgelser eller kemiske risikovurderinger.
Potentielle forbedringer bør identificeres, f.eks. teknikker til renere teknologi, ændringer i produktdesign, miljøledelsessystemer (f.eks. ordningen for miljøledelse og miljørevision (EMAS) eller ISO 14001), sammen med andre systematiske tilgange.
Krav til undersøgelser af produkters miljøaftryk
Konklusioner, anbefalinger og begrænsninger skal beskrives i overensstemmelse med de mål og det omfang, der er fastlagt for miljøaftryksundersøgelsen. Undersøgelser af et produkts miljøaftryk, der har til formål at støtte sammenlignende påstande, der offentliggøres (dvs. påstande om et produkts generelt bedre eller ækvivalente miljøegenskaber), skal baseres på denne vejledning og tilknyttede regler for en produktkategoris miljøaftryk. Konklusionerne bør omfatte et resumé af de identificerede brændpunkter i forsyningskæden og de potentielle forbedringer i forbindelse med forvaltningsinterventioner.
8.   RAPPORTER OM PRODUKTERS MILJØAFTRYK
8.1   
Generelt
En rapport om et produkts miljøaftryk (en miljøaftryksrapport) er en relevant, omfattende, konsistent, præcis og gennemsigtig redegørelse for undersøgelsen og de beregnede miljøvirkninger af produktet. Den afspejler de bedste tilgængelige oplysninger på en sådan måde, at den er af maksimal nytte for nuværende og fremtidige brugere, samtidig med at den ærligt og åbent fremlægger alle begrænsninger. Effektiv rapportering af produkters miljøaftryk kræver, at flere kriterier, både proceduremæssige (rapportkvalitet) og indholdsmæssige (rapportindhold), opfyldes.
8.2   
Rapportelementer
En miljøaftryksrapport består af mindst tre elementer: et resumé, hovedrapporten og et bilag. Fortrolige og ejendomsretligt beskyttede oplysninger kan dokumenteres i et fjerde element – en supplerende fortrolig rapport. Rapporter om gennemgang vedhæftes som bilag eller angives i referencer.
8.2.1   
Første element: resumé
Resuméet skal kunne læses separat, uden at resultaterne og anbefalingerne (hvis de er anført) kompromitteres. Resuméet skal opfylde de samme kriterier med hensyn til gennemsigtighed, konsistens osv. som selve rapporten. Resuméet skal mindst indeholde følgende oplysninger:
—
centrale elementer af undersøgelsens mål og omfang med relevante begrænsninger og forudsætninger
—
en beskrivelse af systemgrænsen
—
de væsentligste resultater fra ressourceforbrugs- og emissionsprofilen og komponenterne i vurderingen af virkninger af miljøaftryk, som skal præsenteres på en måde, som sikrer, at oplysningerne kan anvendes korrekt
—
evt. miljøforbedringer sammenlignet med de foregående perioder
—
relevante udsagn om datakvalitet, forudsætninger og værdivurderinger
—
en beskrivelse af det, der er opnået med undersøgelsen, evt. anbefalinger og konklusioner, der er udarbejdet
—
generel vurdering af resultaternes usikkerheder.
8.2.2   
Andet element: hovedrapporten
Hovedrapporten 
(
101
)
 skal som minimum indeholde følgende elementer:
—
Undersøgelsens mål:
Obligatoriske elementer i rapporten omfatter som minimum:
—
tiltænkte anvendelser
—
metodologiske begrænsninger eller begrænsninger af påvirkningskategorier for miljøaftryk
—
begrundelse for gennemførelsen af undersøgelsen
—
målgruppe
—
om undersøgelsen er beregnet til sammenligning eller sammenlignende påstande, der vil blive offentliggjort
—
tilknyttede regler for en produktkategoris miljøaftryk
—
initiativtageren til undersøgelsen.
—
Undersøgelsens omfang:
—
Undersøgelsens omfang skal identificere det analyserede system i detaljer og beskrive, hvordan systemgrænserne generelt er fastlagt. Undersøgelsens omfang skal omhandle datakvalitetskravene. Endelig skal omfanget omfatte en beskrivelse af de metoder, der er anvendt til at vurdere potentielle miljøvirkninger, og de anvendte påvirkningskategorier, metoder samt normaliserings- og vægtningskriterier.
—
Obligatoriske elementer i rapporten omfatter som minimum:
—
analyseenhed og referencestrøm
—
systemgrænser, herunder udeladte livscyklusfaser, processer eller databehov, kvantificering af energi- og materialeinput og -output, forudsætninger vedrørende faserne for elektricitetsproduktion, anvendelse og bortskaffelse
—
begrundelse for og potentiel betydning af evt. udelukkelser
—
alle forudsætninger og værdivurderinger sammen med begrundelser for disse forudsætninger
—
datarepræsentativitet, datarelevans samt typer af og kilder til krævede data og oplysninger
—
påvirkningskategorier, modeller og indikatorer for produkters miljøaftryk
—
normaliserings- og vægtningsfaktorer (hvis anvendt)
—
håndtering af problemer med multifunktionalitet konstateret under oprettelse af miljøaftryksmodel.
—
Oprettelse og registrering af ressourceforbrugs- og emissionsprofil:
Obligatoriske elementer i rapporten omfatter som minimum:
—
beskrivelse af og dokumentation for alle indsamlede data om enhedsprocesser 
(
102
)
—
dataindsamlingsprocedurer
—
offentliggjort litteratur anvendt som kilder
—
oplysninger om anvendelses- og bortskaffelsesscenarier, der tages i betragtning i downstreamfaser
—
beregningsprocedurer
—
validering af data, herunder dokumentation for og begrundelse af fordelingsprocedurer
—
angivelse af evt. følsomhedsanalyse 
(
103
)
.
—
Beregning af resultater af vurdering af virkninger af miljøaftryk:
Obligatoriske elementer i rapporten omfatter som minimum:
—
proceduren for vurdering af virkninger af miljøaftryk, beregninger og resultater af miljøaftryksundersøgelsen
—
begrænsning af miljøaftryksresultaterne i forhold til det fastlagte mål og omfang for miljøaftryksundersøgelsen
—
forholdet mellem miljøaftryksresultaterne og det fastlagte mål og omfang
—
angivelse af evt. udelukkelser fra standardpåvirkningskategorierne, herunder begrundelser
—
hvis standardmodellerne for vurdering af virkninger af miljøaftryk er fraveget, skal dette begrundes og angives under Yderligere miljøoplysninger, og følgende skal rapporteres:
—
undersøgte påvirkningskategorier og indikatorer for påvirkningskategorier, herunder baggrunden for deres udvælgelse og en reference til deres kilde
—
beskrivelse af eller reference til alle anvendte karakteriseringsmodeller, -faktorer og -metoder, herunder alle forudsætninger og begrænsninger
—
beskrivelse af eller reference til alle valg af værdier, der er foretaget med hensyn til påvirkningskategorier, karakteriseringsmodeller, karakteriseringsfaktorer, normalisering, gruppering og vægtning, og en begrundelse for deres anvendelse og betydning for resultater, konklusioner og anbefalinger
—
angivelse af og begrundelse for evt. gruppering af påvirkningskategorierne
—
evt. analyse af indikatorresultaterne, f.eks. følsomheds- og usikkerhedsanalyse af anvendelse af andre påvirkningskategorier eller yderligere miljøoplysninger, herunder betydning for resultaterne
—
evt. yderligere miljøoplysninger
—
oplysninger om kulstoflagring i produkter
—
oplysninger om forsinkede emissioner
—
data- og indikatorresultater inden normalisering
—
normaliserings- og vægtningsfaktorer og -resultater (hvis anvendt).
—
Fortolkning af miljøaftryksresultater:
Obligatoriske elementer i rapporten omfatter som minimum:
—
vurdering af datakvalitet
—
åben fremlæggelse af valg af værdier, baggrund og ekspertvurderinger
—
identifikation af miljøbrændpunkter
—
usikkerhed (som minimum en kvalitativ beskrivelse)
—
konklusioner, anbefalinger, begrænsninger og muligheder for forbedring.
8.2.3   
Tredje element: bilag
Bilaget bruges til at dokumentere elementer, som understøtter hovedrapporten, og som er af en mere teknisk karakter. Det skal omfatte:
—
beskrivelser af alle forudsætninger, herunder forudsætninger, der har vist sig at være irrelevante
—
rapport om kritisk gennemgang, herunder (hvis relevant) navn og organisation for den person eller gruppe, der har foretaget gennemgangen, og svar på evt. anbefalinger
—
ressourceforbrugs- og emissionsprofil (valgfri, hvis den vurderes at være fortrolig og fremlægges separat i den fortrolige rapport, se nedenfor)
—
Eksperternes egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium defineret i afsnit 10.3 i denne vejledning.
8.2.4   
Fjerde element: fortrolig rapport
Den fortrolige rapport er et valgfrit rapporteringselement, der skal indeholde alle data (herunder rådata) og oplysninger, der er fortrolige eller ejendomsretligt beskyttede og ikke må offentliggøres. Den skal under overholdelse af tavshedspligt stilles til rådighed for kritisk gennemgang.
Krav til undersøgelser af produkters miljøaftryk
En miljøaftryksundersøgelse, der skal offentliggøres eksternt, skal indeholde en rapport om produktets miljøaftryk, der skal udgøre et robust grundlag for vurdering, sporing og forbedring af produktets miljøpræstation over tid. Miljøaftryksrapporten skal som minimum indeholde et resumé, en hovedrapport og et bilag. De skal indeholde alle de elementer, der er angivet i dette kapitel. Evt. yderligere understøttende oplysninger kan også angives i en fortrolig rapport eller lignende.
Yderligere krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive og begrunde evt. afgivelser fra standardrapporteringskravene, der er beskrevet i kapitel 8, samt angive og begrunde eventuelle yderligere rapporteringskrav og/eller andre rapporteringskrav, der f.eks. afhænger af formålet med miljøaftryksundersøgelsen og den undersøgte produkttype. Reglerne skal angive, om miljøaftryksresultaterne skal rapporteres separat for hver af de valgte livscyklusfaser.
9.   KRITISK GENNEMGANG AF UNDERSØGELSE AF ET PRODUKTS MILJØAFTRYK
9.1   
Generelt
 
(
104
)
En kritisk gennemgang er nødvendig for at sikre, at resultatet af miljøaftryksundersøgelsen er pålideligt, og for at forbedre kvaliteten af undersøgelsen.
Krav til undersøgelser af produkters miljøaftryk
En miljøaftryksundersøgelse, der er beregnet til intern brug, som hævder at være i overensstemmelse med vejledningen om produkters miljøaftryk, og en miljøaftryksundersøgelse til ekstern formidling (f.eks. B2B eller B2C) skal underkastes kritisk gennemgang for at sikre, at:
—
de anvendte metoder er i overensstemmelse med denne vejledning
—
de anvendte metoder er videnskabeligt og teknisk pålidelige
—
de anvendte data er hensigtsmæssige og rimelige og opfylder definerede datakvalitetskrav
—
fortolkningen af resultater afspejler de identificerede begrænsninger
—
undersøgelsesrapporten er gennemsigtig, nøjagtig og konsistent.
9.2   
Gennemgangstype
Den mest hensigtsmæssige type gennemgang, der sikrer den krævede minimumsgaranti for kvalitetssikring, er en uafhængig ekstern gennemgang. Valget af gennemgangstype bør baseres på miljøaftryksundersøgelsens mål og tiltænkte anvendelser.
Krav til undersøgelser af produkters miljøaftryk
Medmindre andet er angivet i de relevante politiske instrumenter, skal en undersøgelse, som skal formidles eksternt 
(
105
)
, gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe). En miljøaftryksundersøgelse til støtte for en sammenlignende påstand, der offentliggøres, skal baseres på relevante regler for en produktkategoris miljøaftryk og skal kritisk gennemgås af et uafhængigt panel af tre kvalificerede eksterne eksperter. En miljøaftryksundersøgelse til intern brug, som hævder at være i overensstemmelse med vejledningen om produkters miljøaftryk, skal gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe).
Valget af gennemgangstype bør baseres på miljøaftryksundersøgelsens mål og tiltænkte anvendelser.
Krav til regler for en produktkategoris miljøaftryk
Reglerne skal angive kravene til gennemgang for miljøaftryksundersøgelser, der skal bruges i forbindelse med offentliggørelse af sammenlignende påstande (f.eks. om en gennemgang foretaget af mindst tre uafhængige kvalificerede eksterne eksperter er tilstrækkelig).
9.3   
Eksperternes kvalifikationer
Vurderingen af potentielle eksperters egnethed baseres på et scoringssystem, der tager højde for erfaring med gennemgang og revision, miljøaftryks- og livscyklusmetodologier og -praksis og kendskab til relevante teknologier, processer eller andre aktiviteter, som det undersøgte produkt vedrører. I tabel 8 vises scoringssystemet for hvert relevant kompetence- og erfaringsområde.
Medmindre andet er angivet i forbindelse med den tiltænkte anvendelse, opfylder ekspertens egenerklæring baseret på scoringssystemet minimumskravet.
Tabel 8
Scoringssystem for egnede eksperter/ekspertgrupper
Score (point)
Område
Kriterier
0
1
2
3
4
Obligatoriske kriterier
Gennemgang, verifikation og revision i praksis
Års erfaring
 (
106
)
0 – 2
3 – 4
5 – 8
9 – 14
> 14
Antal gennemgange
 (
107
)
0 – 2
3 – 5
6 – 15
16 – 30
> 30
Livscyklusmetodologi og -praksis
Års erfaring
 (
108
)
0 – 2
3 – 4
5 – 8
9 – 14
> 14
"Erfaringer" med deltagelse i livscyklusarbejde
0 – 4
5 – 8
9 – 15
16 – 30
> 30
Teknologier eller andre aktiviteter, der er relevante for miljøaftryksundersøgelsen
Års erfaring i den private sektor
 (
109
)
0 – 2
(inden for de sidste 10 år)
3 – 5
(inden for de sidste 10 år)
6 – 10
(inden for de sidste 20 år)
11 – 20
> 20
Års erfaring i den offentlige sektor
 (
110
)
0 – 2
(inden for de sidste 10 år)
3 – 5
(inden for de sidste 10 år)
6 – 10
(inden for de sidste 20 år)
11 – 20
> 20
Andre
 (
111
)
Gennemgang, verifikation og revision i praksis
Valgfri scores vedrørende revision
—
2 point: Akkreditering som tredjepartsrevisor for mindst én EPD-ordning, ISO 14001 eller andet miljøledelsessystem.
—
1 point: Gennemførte kurser i miljørevision (mindst 40 timer).
—
1 point: Formand for mindst én ekspertgruppe (for livscyklusvurderinger eller andre miljøundersøgelser).
—
1 point: Kvalificeret underviser på kursus i miljørevision.
Krav til undersøgelser af produkters miljøaftryk
En kritisk gennemgang af miljøaftryksundersøgelsen skal gennemføres i overensstemmelse med de krav, der gælder for den tiltænkte anvendelse. Medmindre andet er angivet, skal en ekspert eller en ekspertgruppe mindst have seks point for at kvalificere sig, herunder mindst ét point for hver af de tre obligatoriske kriterier (dvs. verifikations- og revisionspraksis, livscyklusmetodologier og -praksis og kendskab til relevante teknologier, processer eller andre aktiviteter, som det undersøgte produkt vedrører). Point pr. kriterium skal opnås af enkeltpersoner, men point kan opsummeres på tværs af kriterier for en gruppe. Eksperter eller ekspertgrupper skal indgive en egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium, og det samlede antal opnåede point. Egenerklæringen er en del af miljøaftryksrapporten.
10.   AKRONYMER OG FORKORTELSER
ADEME
Agence de l'Environnement et de la Maîtrise de l'Energie
B2B
Business to Business
B2C
Business to Consumer
BSI
British Standards Institution
CF
Karakteriseringsfaktor
CFC'er
Chlorfluorcarboner
CPA
Statistisk klassificering af produkter efter aktivitet
DQR
Data Quality Rating
VVM
Vurdering af virkningerne på miljøet
ELCD
European Reference Life Cycle Database
EF
Miljøaftryk
EMAS
Ordninger for miljøledelse og miljørevision
EMS
Miljøledelsessystemer
EoL
End-of-Life (bortskaffelse)
EPD
Miljøvaredeklaration
GHG
Drivhusgas
GRI
Global Reporting Initiative
ILCD
International Reference Life Cycle Data System
IPCC
Det Mellemstatslige Panel om Klimaændringer
ISIC
FN's internationale standardklassifikation af al erhvervsmæssig virksomhed
ISO
Den Internationale Standardiseringsorganisation
IUCN
Den Internationale Naturværnsunion
LCA
Livscyklusvurdering
LCI
Livscyklusopgørelse
LCIA
Livscyklusvurdering af virkninger
LCT
Livscyklustankegang
NACE
Nomenclature Générale des Activités Economiques dans les Communautés Européennes
OEF
Miljøaftryk for organisation
PAS
Publicly Available Specification
PCR
Regel for produktkategori
PEFCR
Regel for en produktkategoris miljøaftryk
WRI
Instituttet for Verdens Ressourcer
WBCSD
World Business Council for Sustainable Development
11.   ORDLISTE
Yderligere miljøoplysninger
– Påvirkningskategorier for produkters miljøaftryk og andre miljøindikatorer, der beregnes og oplyses sammen med miljøaftryksresultater.
Forsuring
– Påvirkningskategori for produkters miljøaftryk, der omhandler virkninger som følge af forsuring af stoffer i miljøet. Emissioner af NO
x
, NH
3
 og SO
x
 fører til frigivelse af hydrogen-ioner (H
+
), når gasserne mineraliseres. Protonerne medvirker til forsuring af jord og vand, når de frigives i områder med lav bufferkapacitet, hvilket resulterer i skovdød og forsuring af søer.
Fordeling
– En tilgang til løsning af problemer i forbindelse med multifunktionalitet. Den omfatter opdeling af input- eller outputstrømme for en proces eller et produktsystem mellem det undersøgte produktsystem og et eller flere andre produktsystemer (ISO 14040:2006).
Attributiv
– Henviser til procesbaserede modeller, der har til formål at give en statisk repræsentation af de gennemsnitlige forhold, herunder markedsskabte virkninger.
Gennemsnitsdata
– Henviser til et produktionsvægtet gennemsnit af specifikke data.
Baggrundsprocesser
– De processer i produktets livscyklus, for hvilke der ikke er direkte adgang til information. De fleste processer tidligere i livscyklussen (upstream) og generelt alle processer senere (downstream) betragtes f.eks. som en del af baggrundsprocesserne.
Business to Business (B2B)
– Transaktioner mellem virksomheder, f.eks. mellem en producent og en grossist eller mellem en grossist og en detailhandlende.
Business to Consumers (B2C)
– Transaktioner mellem en virksomhed og forbrugere, f.eks. mellem detailhandlende og forbrugere. I ISO 14025:2006 defineres en forbruger som "
an individual member of the general public purchasing or using goods, property or services for private purposes
" (et individuelt medlem af offentligheden, der køber varer, ejendom eller tjenester til private formål).
Karakterisering
– Beregningen af omfanget af bidraget fra hvert klassificeret input/output til deres respektive påvirkningskategorier for miljøaftryk og de samlede bidrag inden for hver kategori. Dette kræver en lineær multiplikation af de foreliggende data med 
karakteriseringsfaktorer
 for hvert stof og hver undersøgt påvirkningskategori for miljøaftryk. For påvirkningskategorien for miljøaftryk "Klimaændringer" er CO
2
 f.eks. valgt som referencestof, og referenceenheden er kg CO
2
-ækvivalent.
Karakteriseringsfaktor
– En faktor udledt af en karakteriseringsmodel, der anvendes til at omregne et resultat af en ressourceforbrugs- og emissionsprofil til den fælles enhed for påvirkningskategoriindikatoren for miljøaftryk (baseret på ISO 14040:2006).
Klassificering
– Tildeling af materiale-/energiinput og -output opgjort i ressourceforbrugs- og emissionsprofilen til påvirkningskategorier for miljøaftryk i overensstemmelse med hvert stofs potentiale til at bidrage til hver af de undersøgte påvirkningskategorier for miljøaftryk.
Sidefunktion
– To eller flere funktioner, der kommer fra samme enhedsproces eller produktsystem.
Sammenlignende påstand
– En miljøpåstand om et produkts generelt bedre eller ækvivalente miljøegenskaber baseret på resultaterne af en miljøaftryksundersøgelse og tilknyttede regler for en produktkategoris miljøaftryk (baseret på ISO 14040:2006).
Sammenligning
– En sammenligning (grafisk eller andet) af to eller flere produkter med hensyn til resultaterne af deres miljøaftryksundersøgelse og tilknyttede regler for en produktkategoris miljøaftryk.
Sideprodukt
– To eller flere produkter, der kommer fra samme enhedsproces eller produktsystem (ISO 14040:2006).
Vugge til dør
– En del af forsyningskæden for et produkt fra udvinding af råvarer (vugge) til producentens "dør". Distributions-, lagrings-, anvendelses- og bortskaffelsesfaserne i forsyningskæden er udeladt.
Vugge til grav
– Et produkts livscyklus, der omfatter faserne for udvinding af råvarer, forarbejdning, distribution, lagring, anvendelse, bortskaffelse eller genanvendelse. Alle relevante input og output tages i betragtning for alle livscyklusfaser.
Kritisk gennemgang
– Proces, der har til formål at sikre konsistens mellem en miljøaftryksundersøgelse og principperne og kravene i denne vejledning og evt. regler for en produktkategoris miljøaftryk (baseret på ISO 14040:2006).
Datakvalitet
– Beskrivelse af data med hensyn til deres evne til at opfylde de angivne krav (ISO 14040:2006). Datakvalitet omfatter forskellige forhold, f.eks. teknologisk, geografisk og tidsmæssig repræsentativitet samt fuldstændighed og nøjagtighed af de foreliggende data.
Forsinkede emissioner
– Emissioner, der frigives over et længere tidsrum, f.eks. gennem længere brugs- eller bortskaffelsesfaser, i modsætning til en enkelt emission på et bestemt tidspunkt t.
Direkte ændringer i arealanvendelse
– Omlægning fra en type arealanvendelse til en anden, som finder sted inden for et unikt arealdække, og som ikke fører til ændringer i andre systemer.
Direkte attributiv
– Beskriver en proces, aktivitet eller virkning, der opstår inden for den definerede systemgrænse.
Downstream
– Forekommer i forsyningskæden for et produkt efter referencepunktet.
Økologisk aftryk
– Henviser til "
the area of productive land and water ecosystems required to produce the resources that the population consumes and assimilate the wastes that the population produces, wherever on Earth the land and water is located
" (område til landbrugsproduktion og vandøkosystemer, der kræves for at producere de ressourcer, som befolkningen forbruger, og optage det affald, som befolkningen producerer, uanset hvor på jorden arealet og vandet er beliggende) (Wackernagel og Rees, 1996). I henhold til vejledningen om produkters miljøaftryk er miljøaftrykket ikke det samme som det økologiske aftryk defineret af Wackernagel og Rees. De væsentligste forskelle er fremhævet i bilag X.
Økotoksicitet
– Påvirkningskategori for miljøaftryk, som omhandler de toksiske virkninger på et økosystem, som skader individuelle arter og ændrer økosystemets struktur og funktion. Økotoksicitet er resultatet af en række forskellige toksikologiske mekanismer forårsaget af frigivelsen af stoffer med direkte virkning på økosystemets sundhed.
Elementære strømme
– Omfatter i ressourceforbrugs- og emissionsprofilen materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning (ISO 14040, 3.12). Elementære strømme er f.eks. ressourcer, der udvindes fra naturen, eller emissioner til luft, vand og jord, som er direkte forbundet med karakteriseringsfaktorerne for påvirkningskategorierne.
Miljøforhold
– Et element af en organisations aktiviteter eller produkter, som påvirker eller kan påvirke miljøet (EMAS-forordningen).
Vurdering af virkninger af miljøaftryk
– Fase i undersøgelsen af et produkts miljøaftryk, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et produkt i hele dets livscyklus (baseret på ISO 14044:2006). Metoderne til vurdering af virkninger af miljøaftryk omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
Metode til vurdering af virkninger af miljøaftryk
– Protokol for kvantitativ omskrivning af data i ressourceforbrugs- og emissionsprofilen til bidrag til en undersøgt miljøvirkning.
Påvirkningskategori for miljøaftryk
– Kategori af ressourceanvendelse eller miljøvirkning, som data i ressourceforbrugs- og emissionsprofilen vedrører.
Påvirkningskategoriindikator for miljøaftryk
– Kvantificerbar repræsentation af en påvirkningskategori for miljøaftryk (baseret på ISO 14000:2006).
Miljøvirkning
– Enhver ændring i miljøet, hvad enten den er skadelig eller gavnlig, som helt eller delvis er et resultat af en organisations aktiviteter, produkter og tjenesteydelser (EMAS-forordningen).
Miljøsystem
– Et system af fysiske, kemiske og biologiske processer for en bestemt påvirkningskategori for miljøaftryk, der kæder ressourceforbrugs- og emissionsprofilen sammen med påvirkningskategoriindikatorer (baseret på ISO 14040:2006).
Eutrofiering
– Næringsstoffer (primært nitrogen og fosfor) fra kloakudledninger og gødet landbrugsjord accelererer væksten af alger og anden vegetation i vand. Ved nedbrydning af organisk stof forbruges ilt, hvilket resulterer i iltmangel og i nogle tilfælde fiskedød. Eutrofiering omdanner den udledte mængde stoffer til et fælles mål udtrykt som ilt, der kræves til nedbrydning af død biomasse.
Ekstrapolerede data
– Data fra en bestemt proces, som bruges til at repræsentere en lignende proces, for hvilken data ikke er tilgængelige, og som antages at være rimeligt repræsentative.
Procesdiagram
– Skematisk gengivelse af de strømme, der forekommer i en eller flere procesfaser inden for det undersøgte produkts livscyklus.
Forgrundsprocesser
– De processer i produktets livscyklus, for hvilke der er direkte adgang til information. Producentens anlæg og andre processer, der gennemføres af producenten eller dennes leverandører, som f.eks. varetransport, tjenester på hovedkontoret osv., er eksempler på forgrundsprocesser
Dør til dør
– En del af forsyningskæden for et produkt, der kun omfatter de processer, et produkt underkastes inden for en bestemt organisation eller et bestemt anlæg.
Dør til grav
– En del af forsyningskæden for et produkt, der kun omfatter faserne for distribution, lagring, anvendelse, bortskaffelse eller genanvendelse.
Generiske data
– Henviser til data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i metoden for produkters miljøaftryk.
Global Warming Potential
– En drivhusgas' evne til at påvirke strålingsforcering udtrykt ved et referencestof (f.eks. CO
2
-ækvivalenter) og en angivet tidshorisont (f.eks. GWP 20 for 20 år, GWP 100 for 100 år og GWP 500 for 500 år). Værdien vedrører evnen til at påvirke ændringer i den globale gennemsnitstemperatur og efterfølgende ændringer i forskellige klimaparametre og deres virkninger, som f.eks. frekvens og intensitet af storm, nedbørsintensitet og frekvens af oversvømmelser osv.
Human toksicitet – kræftvirkninger
– Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af giftige stoffer, der optages ved inhalation af luft, indtagelse af mad/vand eller indtrængning gennem huden, for så vidt de er relateret til kræft.
Human toksicitet – ikke-kræftvirkninger
– Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af giftige stoffer, der optages ved inhalation af luft, indtagelse af mad/vand eller indtrængning gennem huden, for så vidt de er relateret til ikke-kræftvirkninger, som ikke er forårsaget af partikelstof, respiratoriske uorganiske stoffer eller ioniserende stråling.
Indirekte ændringer i arealanvendelse
– Opstår, når en vis ændring i arealanvendelsen medfører ændringer uden for systemgrænserne, dvs. for andre typer arealanvendelse. Disse indirekte virkninger kan navnlig vurderes ved hjælp af økonomiske modeller for efterspørgslen efter jord eller modeller for flytningen af aktiviteter på globalt plan. Den væsentligste ulempe ved sådanne modeller er deres afhængighed af tendenser, som muligvis ikke afspejler den fremtidige udvikling. De bruges oftest som grundlag for politiske beslutninger.
Input
– Produkt-, materiale- eller energistrøm, der tilføres en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter og sideprodukter (ISO 14040:2006).
Mellemprodukt
– Output fra enhedsproces, der er input til andre enhedsprocesser, der kræver yderligere transformation i systemet (ISO 14040:2006).
Ioniserende stråling, menneskers sundhed
– Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af radioaktivt udslip.
Arealanvendelse
– Påvirkningskategori for miljøaftryk, der omhandler anvendelse (udnyttelse) og omlægning (omstilling) af arealer ved hjælp af aktiviteter, som f.eks. landbrug, veje, boliger, minedrift osv. Arealudnyttelse beskriver virkningerne af arealanvendelsen, størrelsen af det involverede område og varigheden af udnyttelsen (ændringer i kvalitet multipliceret med areal og varighed). Omlægning i arealanvendelse omhandler omfanget af ændringer i arealers egenskaber og det berørte areal (ændringer i kvalitet multipliceret med areal).
Livscyklus
– De fortløbende og sammenhængende faser for et produktsystem fra anskaffelse eller indvinding af råvarer til bortskaffelse (ISO 14040:2006).
Livscyklustilgang
– Omfatter alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt fra et forsyningskædeperspektiv, herunder alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse samt alle relevante tilknyttede indvirkninger på miljøet (i stedet for at fokusere på én del af livscyklussen).
Livscyklusvurdering
– Samling og evaluering af et produktsystems input, output og potentielle miljøvirkninger i hele dets livscyklus (ISO 14040:2006).
Livscyklusvurdering af virkninger (LCIA)
– Fase i livscyklusvurderingen, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et produkt i hele dets livscyklus (ISO 14040:2006). LCIA-metoden omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
Læsseratio
– Forholdet mellem et køretøjs faktiske last og den fulde last eller kapacitet (f.eks. masse eller volumen) pr. tur.
Multifunktionalitet
– Hvis en proces eller et anlæg omfatter mere end én funktion, dvs. den/det leverer flere varer og/eller tjenester ("sideprodukter"), er processen eller anlægget "multifunktionelt". I det tilfælde skal alle input og emissioner i forbindelse med processen fordeles mellem det undersøgte produkt og de øvrige sideprodukter på en fastlagt måde.
Ikke-elementære (eller komplekse) strømme
– I ressourceforbrugs- og emissionsprofilen omfatter ikke-elementære strømme er alle de input (f.eks. elektricitet, materialer og transportprocesser) og output (f.eks. affald og biprodukter) i et system, der kræver yderligere udarbejdelse af modeller for at blive omdannet til elementære strømme.
Normalisering
– Et valgfrit trin efter karakteriseringstrinnet, hvor resultaterne af en vurdering af virkninger af miljøaftryk multipliceres med normaliseringsfaktorer, som repræsenterer den samlede beholdning af en referenceenhed (f.eks. et helt land eller en gennemsnitsborger). Normaliserede resultater af en vurdering af virkninger af miljøaftryk udtrykker de relative andele af det undersøgte systems virkninger med hensyn til hver påvirkningskategoris samlede bidrag til hver påvirkningskategori pr. referenceenhed. Når de normaliserede resultater af en miljøaftryksvurdering af de forskellige virkningsforhold udtrykkes ved siden af hinanden, ses det tydeligt, hvilke påvirkningskategorier der er mest og mindst berørt af det undersøgte system. Normaliserede resultater af en miljøaftryksvurdering afspejler kun det undersøgte systems bidrag til de samlede mulige virkninger, ikke graden/relevansen af de respektive samlede virkninger. Normaliserede resultater er uden dimensioner, men er ikke additive.
Output
– Produkt-, materiale- eller energistrøm, der forlader en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter, sideprodukter og udslip (ISO 14040:2006).
Nedbrydning af ozonlaget
– Påvirkningskategori for miljøaftryk, der omhandler nedbrydningen af stratosfærens ozonlag som følge af emissioner af ozonnedbrydende stoffer, f.eks. chlor- og bromholdige gasser med lang levetid (f.eks. CFC'er, HCFC'er, haloner).
Partikelstof/respiratoriske uorganiske stoffer
– Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af emissioner af partikelstof og dets prækursorer (NO
x
, SO
x
, og NH
3
).
Fotokemisk ozondannelse
– Påvirkningskategori for miljøaftryk, der omhandler dannelsen af ozon ved jordoverfladen i troposfæren forårsaget af fotokemisk oxidering af flygtige organiske forbindelser (VOC'er) og kulmonoxid (CO) ved tilstedeværelse af nitrogenoxider (NO
x
) og sollys. Høje koncentrationer af jordnær troposfærisk ozon er skadelige for vegetation, menneskers luftveje og menneskeskabte materialer som følge af reaktionen med organiske materialer.
Produkt
– En vare eller en tjeneste (ISO 14040:2006).
Produktkategori
– En gruppe af produkter, der kan opfylde tilsvarende funktioner (ISO 14025:2006).
Produktkategoriregler
– Et sæt specifikke regler, krav og retningslinjer, der finder anvendelse ved udvikling af type III-miljøvaredeklarationer for en eller flere produktkategorier (ISO 14025:2006).
Regler for en produktkategoris miljøaftryk (PEFCR'er)
– Produkttypespecifikke livscyklusbaserede regler, der supplerer den generelle vejledning til undersøgelser af produkters miljøaftryk ved hjælp af yderligere specifikationer for en bestemt produktkategori. Disse regler kan medvirke til at målrette en miljøaftryksundersøgelse mod de vigtigste forhold og parametre og dermed sikre forbedret relevans, reproducerbarhed og konsistens.
Produktstrøm
– Produkter, der tilføres fra eller overføres til et andet produktsystem (ISO 14040:2006).
Produktsystem
– Samling af enhedsprocesser med elementære strømme og produktstrømme, der udfører en eller flere definerede funktioner, og som modellerer et produkts livscyklus (ISO 14040:2006).
Råvarer
– Primære eller sekundære materialer, der anvendes til at producere et produkt (ISO 14040:2006).
Referencestrømme
– Måling af output fra processer i et bestemt produktsystem, der kræves for at opfylde den funktion, der udtrykkes ved analyseenheden (baseret på ISO 14040:2006).
Udslip
– Emissioner til luft og udledninger til vand og jord (ISO 14040:2006).
Ressourceudtømning
– Påvirkningskategori for produkters miljøaftryk, der omhandler brugen af naturressourcer, både vedvarende og ikke-vedvarende, biotiske og abiotiske.
Ressourceforbrugs- og emissionsprofil
– Opgørelsen af data indsamlet for at repræsentere input og output i forbindelse med hver fase i det undersøgte produkts forsyningskæde. Oprettelsen af ressourceforbrugs- og emissionsprofilen er færdig, når alle ikke-elementære strømme (dvs. komplekse) er omdannet til elementære strømme.
Resultater af ressourceforbrugs- og emissionsprofil
– Resultat af en ressourceforbrugs- og emissionsprofil, som grupperer de strømme, der krydser systemgrænsen, og danner udgangspunktet for vurderingen af virkninger af miljøaftryk.
Følsomhedsanalyse
– Systematiske procedurer for estimering af betydningen af valg, der træffes med hensyn til metoder og data, for resultaterne af en miljøaftryksundersøgelse (baseret på ISO 14040: 2006).
SOM (Soil Organic Matter)
– Måling af indholdet af organisk stof i jorden. Det kommer fra planter og dyr og omfatter alt organisk stof i jorden med undtagelse af stof, der ikke er nedbrudt.
Specifikke data
– Henviser til direkte målte eller indsamlede data, der er repræsentative for aktiviteterne på et bestemt anlæg eller på bestemte samlinger af anlæg. Synonym med "primære data".
Opdeling
– Opdeling er, når multifunktionelle processer eller anlæg opdeles for at isolere de inputstrømme, der er direkte knyttet til hvert proces- eller anlægsoutput. Det undersøges, om en proces kan opdeles. Hvis opdeling er mulig, bør data kun indsamles for de enhedsprocesser, der er direkte attributiv til de undersøgte produkter/tjenester.
Systemgrænse
– Definition af forhold, der er omfattet af eller udelukket fra undersøgelsen. I en miljøaftryksanalyse fra vugge til grav bør systemgrænsen f.eks. omfatte alle aktiviteter fra udvinding af råvarer til forarbejdning, distribution, lagring, anvendelse og bortskaffelse eller genanvendelse.
Diagram over systemgrænse
– Grafisk gengivelse af den systemgrænse, der er defineret for miljøaftryksundersøgelsen.
Midlertidig CO
2
-lagring
– sker, når et produkt “reducerer drivhusgasserne i atmosfæren” eller skaber “negative emissioner” ved at fjerne og lagre CO
2
 i et begrænset tidsrum.
Type III-miljøvaredeklaration
– En miljøvaredeklaration med kvantificerede miljødata, der er baseret for forudbestemte parametre og evt. yderligere miljøoplysninger (ISO 14025:2006). De forudbestemte parametre er baseret på ISO 14040-standarderne, som består af ISO 14040 og ISO 14044.
Usikkerhedsanalyse
– Procedure, der har til formål at vurdere usikkerheden for resultaterne af en miljøaftryksundersøgelse som følge af datavariabilitet og valgrelaterede usikkerheder.
Analyseenhed
– Definerer de kvalitative og kvantitative forhold for de funktioner og/eller tjenester, som det undersøgte produkt leverer. Definitionen af analyseenheden besvarer spørgsmålene "hvad?", "hvor meget?", "hvor godt?" og "hvor længe?".
Enhedsproces
– Det mindste element, der indgår i ressourceforbrugs- og emissionsprofilen, for hvilket input- og outputdata er kvantificeret (baseret på ISO 14040:2006).
Upstream
– Forekommer i forsyningskæden for købte varer/tjenester, før de kommer inden for systemgrænsen.
Affald
– Ethvert stof eller enhver genstand, som indehaveren agter eller er forpligtet til at skille sig af med (ISO 14040:2006).
Vægtning
– Vægtning er endnu et trin (valgfrit), der kan understøtte fortolkningen og formidlingen af undersøgelsens resultater. Miljøaftryksresultater multipliceres med et sæt vægtningsfaktorer, der afspejler den opfattede relative betydning af de undersøgte påvirkningskategorier. Vægtede miljøaftryksresultater kan sammenlignes direkte på tværs af påvirkningskategorier og lægges sammen på tværs af påvirkningskategorier, så der fås én samlet påvirkningsindikator. Vægtning kræver, at værdier vurderes med hensyn til deres betydning for de undersøgte påvirkningskategorier. Disse vurderinger kan baseres på ekspertudtalelser, samfundsvidenskabelige metoder, kulturelle/politiske synspunkter eller økonomiske hensyn.
12.   REFERENCER
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—
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Europa-Kommissionen (2011): Køreplan til et ressourceeffektivt Europa (KOM(2011) 571).
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Europa-Kommissionen (2012). Forslag til Europa-Parlamentets og Rådets direktiv om ændring af direktiv 98/70/EC vedrørende kvaliteten af benzin og dieselolie og om ændring af direktiv 2009/28/EF om fremme af anvendelsen af energi fra vedvarende energikilder, KOM (2012) 595 endelig. Bruxelles.
—
Europa-Parlamentet og Rådet (2009): direktiv 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF, Den Europæiske Unions Tidende, Bruxelles.
—
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Global Footprint Network (2009): Ecological Footprint Standards 2009. Findes online på http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf.
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IPCC (Det Mellemstatslige Panel om Klimaændringer), 2007: IPCC Climate Change, Fourth Assessment Report: Climate Change 2007. http://www.ipcc.ch/ipccreports/assessments-reports.htm.
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IPCC (Det Mellemstatslige Panel om Klimaændringer), 2003: IPCC Good Practice Guidance for Land Use, Land-Use Change and Forestry, Intergovernmental Panel on Climate Change, Hayama.
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IPCC (Det Mellemstatslige Panel om Klimaændringer), 2006: IPCC Guidelines for National Greenhouse Gas Inventories: Volume 4 Agriculture, Forestry and Other Land Use, IGES, Japan.
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ISO 14025:2006. International Standard – Environmental labels and declarations – Type III environmental declarations – Principles and procedures (Miljømærker og -deklarationer – Type III-miljøvaredeklarationer – Principper og procedurer). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
—
ISO 14040:2006. International Standard – Environmental management – Life cycle assessment – Principles and framework (Miljøledelse – Livscyklusvurdering – Principper og rammer). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
—
ISO 14044:2006. International Standard – Environmental management – Life cycle assessment – Principles and framework (Miljøledelse – Livscyklusvurdering – Krav og vejledning). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
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PAS 2050 (2011). Specifications for the assessment of the life cycle greenhouse gas emissions of goods and services. Findes online på http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/.
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—
Rosenbaum R.K., Bachmann T.M., Gold L.S., Huijbregts M.A.J., Jolliet O., Juraske R., Köhler A., Larsen H.F., MacLeod M., Margni M., McKone T.E., Payet J., Schuhmacher M., van de Meent D. og Hauschild M.Z. (2008): USEtox – The UNEP-SETAC toxicity model: recommended characterisation factors for human toxicity and freshwater ecotoxicity in Life Cycle Impact Assessment. 
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Struijs J., Beusen A., van Jaarsveld H. og Huijbregts M.A.J. (2009): Aquatic Eutrophication. Kapitel 6 i: Goedkoop M., Heijungs R., Huijbregts M.A.J., De Schryver A., Struijs J., Van Zelm R. (2009): ReCiPe 2008 – A life cycle impact assessment method which comprises harmonised category indicators at the midpoint and the endpoint level. Report I: Characterisation factors, first edition.
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Van Zelm R., Huijbregts M.A.J., Den Hollander H.A., Van Jaarsveld H.A., Sauter F.J., Struijs J., Van Wijnen H.J. og Van de Meent D. (2008): recommended characterisation factors for human toxicity and freshwater ecotoxicity in Life Cycle Impact Assessment. 
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—
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Bilag I
Oversigt over vigtige obligatoriske krav til undersøgelser af produkters miljøaftryk og udvikling af regler for en produktkategoris miljøaftryk
I følgende tabel gives der en oversigt over alle obligatoriske ("skal") krav til miljøaftryksundersøgelser for produkter og alle yderligere krav ("skal", "bør" og "kan") til reglerne for en produktkategoris miljøaftryk. De er udførligt forklaret i denne vejledning i de afsnit, der er angivet i tabellens venstre kolonne.
Tabel 9
Vigtige obligatoriske krav til undersøgelser af produkters miljøaftryk og yderligere krav til regler for en produktkategoris miljøaftryk
Kapitel/afsnit
Kriterier
Krav til miljøaftryksundersøgelse
Yderligere krav til regler for en produktkategoris miljøaftryk
1
Generel tilgang
En undersøgelse af et produkts miljøaftryk skal baseres på en livscyklustilgang.
1.1
Principper
Brugere af denne vejledning skal overholde følgende principper, når de udfører en undersøgelse af et produkts miljøaftryk:
1.
relevans
2.
fuldstændighed
3.
konsistens
4.
nøjagtighed
5.
gennemsigtighed.
Principper for regler for en produktkategoris miljøaftryk:
1.
sammenhæng med vejledningen om produkters miljøaftryk
2.
inddragelse af udvalgte interesserede parter
3.
tilstræbt sammenlignelighed.
2.1
Reglernes rolle
Hvis regler for en produktkategoris miljøaftryk ikke foreligger, skal de nøgleområder, der i henhold til denne vejledning skulle omfattes af sådanne regler, angives, begrundes og udtrykkeligt fremlægges i miljøaftryksundersøgelsen.
2.2
Sammenhæng med eksisterende produktkategoriregler
Regler for en produktkategoris miljøaftryk bør så vidt muligt og afhængigt af de forskellige anvendelsesområder være i overensstemmelse med eksisterende internationale vejledningsdokumenter vedrørende produktkategoriregler.
2.3
CPA-baseret regelstruktur
Regler for en produktkategoris miljøaftryk skal som minimum baseres på en tocifret CPA-kode (standard). Regler kan dog understøtte (begrundede) undtagelser (f.eks. brug af trecifrede koder). Der kræves f.eks. mere end to cifre, når kompleksiteten af sektoren beskrives. Hvis flere produktionsruter er defineret for lignende produkter ved hjælp af alternative CPA'er, skal reglen understøtte alle sådanne CPA'er.
3.1
Måldefinition
Definition af mål for en miljøaftryksundersøgelse skal omfatte oplysninger om:
—
tiltænkte anvendelser
—
begrundelse for gennemførelsen af undersøgelsen og beslutningsramme
—
målgruppe
—
om sammenligninger og/eller sammenlignende påstande vil blive offentliggjort
—
initiativtageren til undersøgelsen
—
procedure for kritisk gennemgang (hvis relevant).
Regler for en produktkategoris miljøaftryk skal angive kravene om gennemgang i forbindelse med en miljøaftryksundersøgelse.
4.1
Definition af omfang
Definitionen af omfanget af en miljøaftryksundersøgelse skal være i overensstemmelse med de definerede mål for undersøgelsen og skal omfatte:
—
analyseenhed og referencestrøm
—
systemgrænser
—
påvirkningskategorier for miljøaftryk
—
forudsætninger og begrænsninger.
4.2
Analyseenhed og referencestrøm
Analyseenheden for en miljøaftryksundersøgelse skal defineres ud fra følgende forhold:
—
de leverede funktioner/tjenester: "hvad"
—
omfanget af funktionen eller tjenesten: "hvor meget"
—
det forventede kvalitetsniveau: "hvor godt"
—
produktets varighed/levetid: "hvor længe"
—
NACE-koden eller -koderne.
En relevant referencestrøm skal fastlægges i forhold til analyseenheden. De kvantitative input- og outputdata, der indsamles til støtte for analysen, skal beregnes i forhold til denne strøm.
Regler for en produktkategoris miljøaftryk skal angive analyseenheden (eller analyseenhederne).
4.3
Systemgrænser
Systemgrænsen skal defineres i overensstemmelse med den generelle opbygning af forsyningskæden, herunder alle faser fra udvinding af råvarer til forarbejdning, produktion, distribution, lagring, anvendelse og bortskaffelse af produktet (dvs. vugge til grav), for så vidt det er relevant for den tiltænkte anvendelse af undersøgelsen. Systemgrænserne skal omfatte alle processer, der vedrører forsyningskæden for produktet, i forhold til analyseenheden.
De processer, der er omfattet af systemgrænserne, skal opdeles i forgrundsprocesser (dvs. kerneprocesser i produktets livscyklus, for hvilke der er direkte adgang til information) og baggrundsprocesser (dvs. processer i produktets livscyklus, for hvilke der ikke er direkte adgang til information).
Regler for en produktkategoris miljøaftryk skal angive systemgrænserne for miljøaftryksundersøgelser for produktkategorier, herunder de relevante livscyklusfaser og processer. Enhver afvigelse fra vugge til grav-tilgangen skal udtrykkeligt angives og begrundes, f.eks. udelukkelse af ukendt anvendelsesfase eller bortskaffelse af mellemprodukter.
Reglerne skal angive downstreamscenarier med henblik på at sikre sammenlignelighed og konsistens mellem miljøaftryksundersøgelser.
4.3
Udligninger
Udligninger skal ikke medtages i miljøaftryksundersøgelsen, men kan rapporteres særskilt under "Yderligere miljøoplysninger".
4.4
Valg af påvirkningskategorier for miljøaftryk og metoder
For en miljøaftryksundersøgelse skal alle de angivne standardpåvirkningskategorier for miljøaftryk og tilknyttede angivne modeller for vurdering af virkninger af miljøaftryk anvendes.
Enhver udelukkelse skal udtrykkeligt dokumenteres, begrundes, rapporteres i rapporten om miljøaftryksundersøgelsen og understøttes af relevante dokumenter. En udelukkelses indflydelse på de endelige resultater, navnlig i forhold til begrænsning af sammenligneligheden med andre miljøaftryksundersøgelser, skal drøftes i fortolkningsfasen og rapporteres. Sådanne udelukkelser skal revideres.
Regler for en produktkategoris miljøaftryk skal angive og begrunde enhver udelukkelse af standardpåvirkningskategorier for miljøaftryk, navnlig kategorier, der har betydning for sammenligneligheden.
4.5
Valg af yderligere miljøoplysninger
Hvis standardlisten over påvirkningskategorier for miljøaftryk eller standardmodellerne for vurdering af virkninger ikke i tilstrækkelig grad dækker de potentielle miljøvirkninger af det undersøgte produkt, skal alle tilknyttede relevante (kvalitative/kvantitative) miljøforhold desuden angives under "Yderligere miljøoplysninger". De må dog ikke erstatte de obligatoriske modeller for vurdering af virkninger, der er fastlagt for standardpåvirkningskategorierne for miljøaftryk. Der skal angives tydelige referencer til de supplerende modeller for disse yderligere kategorier, og de skal dokumenteres med de tilsvarende indikatorer.
Yderligere miljøoplysninger skal:
—
baseres på oplysninger, der er dokumenteret, revideret og verificeret i overensstemmelse med kravene i ISO 14020 og punkt 5 i ISO 14021:1999
—
være specifikke, nøjagtige og retvisende
—
være relevante for den specifikke produktkategori.
Emissioner direkte til havvand skal angives under de yderligere miljøoplysninger (på opgørelsesniveau).
Hvis yderligere miljøoplysninger bruges til at understøtte fortolkningsfasen i en miljøaftryksundersøgelse, skal alle data, der er nødvendige for at frembringe sådanne oplysninger, opfylde de kvalitetskrav, der også gælder for data, der anvendes til at beregne miljøaftryksresultaterne.
Yderligere miljøoplysninger skal alene vedrøre miljøspørgsmål. Oplysninger og anvisninger, f.eks. produktsikkerhedsblade, som ikke vedrører produktets miljøpræstation, skal ikke indgå i en miljøaftryksundersøgelse. Ligeledes skal oplysninger vedrørende juridiske krav heller ikke medtages.
Regler for en produktkategoris miljøaftryk skal angive og begrunde yderligere miljøoplysninger, der skal medtages i miljøaftryksundersøgelsen. Sådanne yderligere oplysninger skal rapporteres særskilt fra de livscyklusbaserede miljøaftryksresultater, og alle metoder og forudsætninger skal klart dokumenteres. Yderligere miljøoplysninger kan være kvantitative og/eller kvalitative. Yderligere miljøoplysninger kan omfatte (ikke-udtømmende liste):
—
andre relevante miljøvirkninger for produktkategorien
—
andre relevante tekniske parametre, der kan bruges til at vurdere det undersøgte produkt, og som muliggør sammenligning af produktets samlede effektivitet med andre produkter. Disse tekniske parametre kan f.eks. vedrøre anvendelsen af vedvarende energi i forhold til ikke-vedvarende energi, anvendelsen af vedvarende brændsler i forhold til ikke-vedvarende brændsler, anvendelsen af sekundære materialer, anvendelsen af ferskvandskilder eller bortskaffelse af farligt affald i forhold til ikke-farligt affald
—
andre relevante tilgange til karakterisering af strømmene fra ressourceforbrugs- og emissionsprofilen, når karakteriseringsfaktorer ikke er tilgængelige i standardmetoden for visse strømme (f.eks. grupper af kemikalier)
—
miljøindikatorer eller produktansvarsindikatorer (i overensstemmelse med GRI (Global Reporting Initiative))
—
energiforbrug i livscyklussen fordelt efter primær energikilde, således at forbruget af vedvarende energi opgøres særskilt
—
direkte energiforbrug fordelt efter primær energikilde, således at forbruget af vedvarende energi opgøres særskilt for anlæg
—
for dør til dør-faser antallet af arter på IUCN's røde liste og nationale lister over truede arter med levesteder inden for områder, der berøres af operationer, fordelt efter udryddelsesrisiko
—
beskrivelse af væsentlige virkninger af aktiviteter, produkter og tjenester på biodiversiteten i beskyttede områder og i områder med høj biodiversitetsværdi uden for beskyttede områder
—
samlet vægt af affald efter type og bortskaffelsesmetode
—
vægt af transporteret, importeret, eksporteret eller håndteret affald, der betragtes som farligt i henhold til Baselkonventionens bilag I, II, III og VIII, og procentdelen af affald, der transporteres på tværs af landegrænser.
4.6
Forudsætninger/begrænsninger
Alle begrænsninger og forudsætninger skal rapporteres på en gennemsigtig måde.
Regler for en produktkategoris miljøaftryk skal omfatte begrænsninger, der gælder for den specifikke produktkategori, og definere de forudsætninger, der er nødvendige for at afhjælpe begrænsningerne.
5.1
Ressourceforbrugs- og emissionsprofil
Ethvert ressourceforbrug og alle emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal medtages i ressourceforbrugs- og emissionsprofilen. Strømmene skal opdeles i "elementære strømme" og "ikke-elementære (eller komplekse) strømme". Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal derefter omdannes til elementære strømme.
5.2
Ressourceforbrugs- og emissionsprofil – screening
Hvis en screening udføres (anbefales), skal umiddelbart tilgængelige specifikke og/eller generiske data bruges til at opfylde datakvalitetskravene som defineret i afsnit 5.6. Alle processer og aktiviteter, der indgår i ressourceforbrugs- og emissionsprofilen, skal medtages i screeningen. Enhver udelukkelse af forsyningskædefaser skal begrundes udtrykkeligt og underkastes gennemgangsprocessen, og deres indflydelse på de endelige resultater skal drøftes.
For forsyningskædefaser, hvor en kvantitativ vurdering af virkninger for miljøaftryk ikke ønskes, skal screeningen henvise til eksisterende litteratur og andre kilder med henblik på kvalitativt at beskrive processer med potentiel indvirkning på miljøet. Sådanne kvalitative beskrivelser skal angives under Yderligere miljøoplysninger.
Regler for en produktkategoris miljøaftryk skal angive de processer, der skal medtages, og tilknyttede krav vedrørende datakvalitet og gennemgang, som kan være strengere end kravene i denne vejledning. De skal også angive de processer, der kræves specifikke data for, og de processer, hvor brugen af generiske data tillades eller kræves.
5.4
Ressourceforbrugs- og emissionsprofil – data
Ethvert ressourceforbrug og alle emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal medtages i ressourceforbrugs- og emissionsprofilen.
Følgende elementer skal indgå i ressourceforbrugs- og emissionsprofilen:
—
anskaffelse og forbehandling af råvarer
—
kapitalgoder: lineær afskrivning skal anvendes. Den forventede levetid for kapitalgoderne skal tages i betragtning (og ikke den tid, det tager at opnå en regnskabsmæssig værdi på 0)
—
produktion
—
distribution og oplagring af produkter
—
anvendelse
—
logistik
—
bortskaffelse.
Regler for en produktkategoris miljøaftryk bør give et eller flere eksempler på, hvordan en ressourceforbrugs- og emissionsprofil oprettes, herunder specifikationer med hensyn til:
—
stoflister for omfattede aktiviteter/processer
—
enheder
—
nomenklatur for elementære strømme.
De kan gælde for en eller flere forsyningskædefaser, -processer eller -aktiviteter med henblik på at sikre standardiseret dataindsamling og -rapportering. I reglerne kan der angives strengere datakrav for centrale upstream-, dør til dør- eller downstreamfaser end de krav, der er fastlagt i denne vejledning.
Med henblik på at udarbejde modeller for processer/aktiviteter inden for kernemodulet (dvs. dør til dør-fasen) skal reglerne også angive:
—
de omfattede processer/aktiviteter
—
specifikationer for indsamling af data om nøgleprocesser, herunder beregning af gennemsnitsdata på tværs af faciliteter
—
alle anlægsspecifikke data, der skal rapporteres under Yderligere miljøoplysninger
—
specifikke datakvalitetskrav, f.eks. vedrørende måling af specifikke aktivitetsdata.
Hvis der i reglerne kræves afvigelser fra den fastlagte vugge til grav-systemgrænse (reglerne kræver f.eks. vugge til dør-grænse), skal det i reglerne angives, hvordan der skal redegøres for materiale-/energibalancer i ressourceforbrugs- og emissionsprofilen.
5.4.5
Anvendelse
Hvis der ikke er fastlagt en metode til bestemmelse af produkters anvendelsesfase i overensstemmelse med de teknikker, der er anført i denne vejledning, skal den tilgang, der benyttes til at fastlægge anvendelsesfasen for produkter, fastlægges af den organisation, der gennemfører undersøgelsen. Det faktiske anvendelsesmønster kan dog adskille sig fra det anbefalede og bør følges, når denne information foreligger. Relevant påvirkning af andre systemer som følge af anvendelsen af produkterne skal angives.
Dokumentation for metoder og forudsætninger skal fremlægges. Alle relevante forudsætninger vedrørende anvendelsesfasen skal dokumenteres.
Regler for en produktkategoris miljøaftryk skal præcisere:
—
de scenarier for anvendelsesfasen, der skal medtages i undersøgelsen
—
det tidsrum, der skal overvejes i forbindelse med anvendelsesfasen.
5.4.6
Logistik
Følgende transportparametre skal tages i betragtning: transporttype, køretøjstype og brændstofforbrug, læsseratio, antal tomkørsler (hvis relevant), transportafstand, fordeling for godstransport baseret på lastbegrænsningsfaktor (dvs. masse for produkter med høj massefylde og volumen for produkter med lav massefylde) og brændstofproduktion.
Virkningerne af transport skal udtrykkes i standardreferenceenheder, dvs. ton-km for gods og person-km for passagertransport. Enhver afvigelse fra disse standardreferenceenheder skal begrundes og rapporteres.
Miljøvirkningen af transport skal beregnes ved at multiplicere virkningen pr. referenceenhed for hver køretøjstype med a) for gods: afstanden og lasten og b) for personer: afstanden og antallet af personer baseret på de definerede transportscenarier.
Reglerne skal angive de scenarier for transport, distribution og oplagring, der evt. skal medtages i undersøgelsen.
5.4.7
Bortskaffelse
Der skal udarbejdes modeller for affaldsstrømme fra processer inden for systemgrænserne til niveauet for elementære strømme.
Evt. bortskaffelsesscenarier skal defineres i reglerne for en produktkategoris miljøaftryk. Disse scenarier skal baseres på praksis, teknologi og data fra det indeværende år (analyseår).
5.4.8
Elektricitetsforbrug
For elektricitet fra nettet, der forbruges upstream eller inden for den definerede miljøaftryksgrænse, skal der anvendes leverandørspecifikke data, hvis de er tilgængelige. Hvis leverandørspecifikke data ikke er tilgængelige, skal landespecifikke forbrugsmiksdata anvendes for det land, hvori livscyklusfaserne forekommer. For elektricitet, der forbruges i produkternes anvendelsesfase, skal energimikset afspejle forholdet mellem afsætning til forskellige lande og regioner. Hvis sådanne data ikke er tilgængelige, anvendes det gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks.
Det skal garanteres, at elektriciteten fra vedvarende energikilder (og tilknyttede virkninger) fra nettet, som forbruges upstream eller inden for den definerede miljøaftryksgrænse, ikke tælles to gange. En leverandørerklæring skal vedhæftes som bilag til miljøaftryksrapportenog skal garantere, at den leverede elektricitet i realiteten er produceret ved hjælp af vedvarende energikilder og ikke sælges til en anden organisation.
5.4.9
Biogene CO
2
-optag og -emissioner
Optag og emission af biogene CO
2
-kilder skal angives særskilt i ressourceforbrugs- og emissionsprofilen.
5.4.9
Direkte og indirekte ændringer i arealanvendelse (indvirkning på klimaændringer)
Drivhusgasemissioner, der forekommer som resultat af direkte ændringer i arealanvendelse, skal fordeles til produkter i enten i) 20 år efter ændringen i arealanvendelse eller ii) en enkelt høstperiode fra udvindingen af det bedømte produkt (selv om denne er længere end 20 år), og den længste periode vælges. Se bilag VI for flere oplysninger. Drivhusgasemissioner, der forekommer som resultat af indirekte ændringer i arealanvendelse, tages ikke med i betragtning, medmindre der er regler for en produktkategoris miljøaftryk (PEFCR), der udtrykkeligt kræver det. I så fald rapporteres de indirekte ændringer i arealanvendelse særskilt som "Yderligere miljøoplysninger", men medtages ikke i beregningen af virkningerne af drivhusgasemissioner.
5.4.9
Vedvarende energiproduktion
Kreditter vedrørende vedvarende energi, der produceres inden for systemgrænsen, skal beregnes, for så vidt angår det korrigerede (dvs. ved at fratrække den mængde vedvarende energi, der leveres af eksterne kilder) gennemsnitlige landespecifikke forbrugsmiks for det land, som energien leveres til. Hvis sådanne data ikke er tilgængelige, anvendes det korrigerede gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks. Hvis data om beregningen af korrigerede miks ikke er tilgængelige, anvendes de ukorrigerede gennemsnitlige miks. Det skal åbent angives, hvilke energimiks der forudsættes i beregningen af støtten, og om disse er blevet korrigeret eller ej.
5.4.9
Midlertidig (CO
2
-)lagring og forsinkede emissioner
Kreditter i forbindelse med midlertidig (CO
2
-)lagring og forsinkede emissioner skal ikke medtages i beregningen af standardpåvirkningskategorierne for miljøaftryk. De kan dog angives under Yderligere miljøoplysninger. De skal endvidere angives under Yderligere miljøoplysninger, hvis de er angivet i de tilknyttede regler for en produktkategoris miljøaftryk.
5.5
Nomenklatur
Ethvert relevant ressourceforbrug og alle relevante emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal dokumenteres ved hjælp af ILCD-nomenklaturen og -egenskaberne, jf. bilag IV. Hvis nomenklaturen og egenskaberne for en bestemtstrøm ikke findes i ILCD, skal den ansvarlige for undersøgelsen oprette en hensigtsmæssig nomenklatur og dokumentere egenskaberne for strømmen.
5.6
Datakvalitetskrav
Datakvalitetskrav skal opfyldes af miljøaftryksundersøgelser til ekstern formidling, dvs. B2B og B2C. For miljøaftryksundersøgelser (der hævder at være i overensstemmelse med denne vejledning) til interne formål bør de angivne datakvalitetskrav opfyldes (dvs. anbefales), men det er ikke obligatorisk. Enhver afvigelse fra kravene skal dokumenteres. Datakvalitetskrav gælder for både specifikke og generiske data.
Følgende seks kriterier skal anvendes ved semikvantitativ vurdering af datakvalitet i miljøaftryksundersøgelser: teknologisk repræsentativitet, geografisk repræsentativitet, tidsmæssig repræsentativitet, fuldstændighed, parameterusikkerhed og metodologisk relevans og konsistens.
I den valgfrie screening kræves som minimum datakvalitetsvurderingen "rimelig" for data, der bidrager til mindst 90 % af den virkning, der anslås for hver påvirkningskategori vurderet ud fra en kvalitativ ekspertvurdering.
I den endelige ressourceforbrugs- og emissionsprofil for processer eller aktiviteter, der tegner sig for mindst 70 % af bidragene til hver påvirkningskategori, skal både specifikke og generiske data opnå et generelt niveau på mindst "god kvalitet". En semikvantitativ vurdering af datakvalitet skal udføres og rapporteres for disse processer. Mindst 2/3 af de resterende 30 % (dvs. 20-30 %) skal modelleres med data af mindst "rimelig kvalitet". Data med ringere vurdering end rimelig kvalitet må højst tegne sig for 10 % af bidragene til hver påvirkningskategori.
Datakvalitetskravene vedrørende teknologisk, geografisk og tidsmæssig repræsentativitet skal underkastes gennemgang som en del af miljøaftryksundersøgelsen. Datakvalitetskravene vedrørende fuldstændighed, metodologisk relevans og konsistens og parameterusikkerhed bør opfyldes ved kun at indhente generiske data fra datakilder, der overholder kravene i vejledningen om produkters miljøaftryk.
Med hensyn til datakvalitetskriteriet "metodologisk relevans og konsistens" gælder kravene i tabel 6 indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.
For generiske data skal datakvalitetsvurderingen gennemføres på niveauet for inputstrømme (f.eks. indkøbt papir brugt i trykkeri), mens den for specifikke data skal gennemføres på niveauet for de individuelle processer eller samlede processer eller på niveauet for individuelle inputstrømme.
Regler for en produktkategoris miljøaftryk skal give yderligere vejledning om resultaterne af datakvalitetsvurderinger for produktkategorien med hensyn til tidsmæssig, geografisk og teknologisk repræsentativitet. De skal f.eks. angive, hvilken datakvalitetsvurdering vedrørende tidsmæssig repræsentativitet der skal tildeles et datasæt, der repræsenterer et bestemt år.
I reglerne kan der angives yderligere kriterier for vurderingen af datakvalitet (i forhold til standardkriterier).
I reglerne kan der angives strengere datakvalitetskrav, hvis det er relevant for den undersøgte produktkategori. De kan omfatte:
—
dør til dør-aktiviteter/-processer
—
upstream- eller downstreamfaser
—
vigtige forsyningskædeaktiviteter for produktkategorien
—
vigtige standardpåvirkningskategorier for produktkategorien.
5.7
Indsamling af specifikke data
Specifikke data skal indhentes for alle forgrundsprocesser og evt. baggrundsprocesser. Hvis generiske data er mere repræsentative eller relevante end specifikke data for forgrundsprocesser (begrundes og rapporteres), skal generiske data også anvendes for forgrundsprocesserne Det bemærkes, at emissionsfaktorer kan udledes af generiske data, der opfylder datakvalitetskrav.
Regler for en produktkategoris miljøaftryk skal:
1.
angive de processer, der skal indsamles specifikke data for
2.
angive kravene til indsamlingen af specifikke data
3.
definere kravene til indsamling for hvert anlæg med hensyn til:
—
målfase(r) og dataindsamlingsomfang
—
sted for dataindsamling (nationalt, internationalt, repræsentative fabrikker osv.)
—
tidsrum for dataindsamling (år, årstid, måned osv.)
—
en begrundelse, hvis stedet eller tidsrummet for dataindsamling skal begrænses til et bestemt interval, og påvisning af, at de indsamlede data kan fungere som tilstrækkelige stikprøver.
5.8
Indsamling af generiske data
Sektorspecifikke generiske data bør anvendes frem for generiske data, der omfatter flere sektorer.
Alle generiske data skal opfylde datakvalitetskravene i dette dokument.
Kilderne til de anvendte data skal dokumenteres klart og angives i miljøaftryksrapporten.
Generiske data (som opfylder datakvalitetskravene i denne vejledning) bør så vidt muligt indhentes fra:
—
data, der er udviklet i overensstemmelse med kravene i de relevante regler for en produktkategoris miljøaftryk
—
data, der er udviklet i overensstemmelse med kravene vedrørende miljøaftryksundersøgelser
—
ILCD-datanettet (hvor datasæt, der er i fuld overensstemmelse med ILCD, foretrækkes frem for data, der kun er overensstemmende på elementært niveau)
—
ELCD-databasen.
Regler for en produktkategoris miljøaftryk skal præcisere følgende:
—
hvis brugen af generiske data tillades for et stof, hvor specifikke data ikke er tilgængelige
—
omfanget af krævede ligheder mellem det faktiske stof og det generiske stof
—
kombinationen af mere end ét generisk datasæt, hvis det er nødvendigt.
5.9
Håndtering af datamangler
Evt. datamangler skal afhjælpes ved hjælp af de bedste tilgængelige generiske eller ekstrapolerede data. Bidraget fra sådanne data (herunder mangler i generiske data) må højst udføre 10 % af det samlede bidrag til hver undersøgt påvirkningskategori. Dette fremgår af datakvalitetskravene, som fastsætter, at 10 % af dataene kan udvælges fra de bedste tilgængelige data (uden yderligere datakvalitetskrav).
Regler for en produktkategoris miljøaftryk skal angive potentielle datamangler og give detaljeret vejledning i, hvordan disse mangler afhjælpes.
5.10
Håndtering af multifunktionalitet
Følgende multifunktionelle beslutningshierarki skal anvendes til løsning af alle problemer med multifunktionalitet i forbindelse med miljøaftryksundersøgelser: 1) opdeling eller systemudvidelse; 2) fordeling baseret på et relevant underliggende fysisk forhold (herunder direkte substitution eller et relevant underliggende fysisk forhold); 3) fordeling baseret på et andet forhold (herunder indirekte substitution eller et andet relevant underliggende forhold).
Alle valg, der træffes i den forbindelse, skal rapporteres og begrundes med henblik på generelt at sikre fysisk repræsentative og miljømæssigt relevante resultater. For produkters multifunktionalitet i forbindelse med genanvendelse eller en energiudnyttelse benyttes den formel, der er beskrevet i bilag V. Ovennævnte beslutningshierarki gælder også for multifunktionalitet ved bortskaffelse.
I regler for en produktkategoris miljøaftryk skal der angives yderligere multifunktionalitetsløsninger, som anvendes inden for de definerede systemgrænser og for upstream- og downstreamfaser, hvis det er relevant. Hvis det er muligt/hensigtsmæssigt, kan reglerne omfatte yderligere specifikke faktorer, der skal anvendes i forbindelse med fordeling. Alle sådanne multifunktionalitetsløsninger, som er angivet i reglerne, skal klart begrundes med henvisning til hierarkiet for multifunktionalitetsløsninger i forbindelse med miljøaftryksundersøgelser.
Hvis opdeling anvendes, skal reglerne angive de processer, der skal opdeles, og principperne for denne opdeling.
Hvis fordeling efter fysisk forhold anvendes, skal reglerne angive de relevante underliggende fysiske forhold, der skal tages i betragtning, og fastlægge de relevante fordelingsfaktorer.
Hvis fordeling efter et andet forhold anvendes, skal reglerne angive dette forhold og fastlægge de relevante fordelingsfaktorer. I tilfælde af f.eks. økonomisk fordeling skal reglerne angive principperne for at fastlægge den økonomiske værdi af sideprodukter.
Med hensyn til multifunktionalitet ved bortskaffelse skal reglerne angive, hvordan de forskellige dele beregnes i den obligatoriske formel, som er anført.
6.1
Vurdering af virkninger af miljøaftryk
Vurderingen af virkninger af miljøaftryk skal omfatte en klassificering og karakterisering af produktets miljøaftryksstrømme.
6.1.1
Klassificering
Alle input/output, der er opgjort i forbindelse med oprettelsen af ressourceforbrugs- og emissionsprofilen, skal tildeles de påvirkningskategorier for miljøaftryk, som de bidrager til ("klassificering"), ved hjælp af de klassificeringsdata, der findes på http://lct.jrc.ec.europa.eu/assessment/projects.
I forbindelse med klassificeringen af ressourceforbrugs- og emissionsprofilen skal data beskrive de anvendte stoffer, for hvilke karakteriseringsfaktorer er tilgængelige.
6.1.2
Karakterisering
Alle klassificerede input/output i hver påvirkningskategori for miljøaftryk skal tildeles karakteriseringsfaktorer, der repræsenterer bidraget pr. input-/outputenhed til kategorien, ved hjælp af de karakteriseringsfaktorer, der findes online på http://lct.jrc.ec.europa.eu/assessment/projects.
Resultater af vurdering af virkninger af miljøaftryk skal derefter beregnes for hver påvirkningskategori ved at multiplicere mængden af hvert input/output med karakteriseringsfaktoren og lægge bidragene fra alle input/output i hver kategori sammen i ét mål udtrykt i den relevante referenceenhed.
Hvis karakteriseringsfaktorer ikke er tilgængelige i standardmodellen for visse strømme (f.eks. grupper af kemikalier) i ressourceforbrugs- og emissionsprofilen, kan der benyttes andre tilgange for disse strømme. Det skal i så fald angives under "Yderligere miljøoplysninger". Karakteriseringsmodellerne skal være videnskabeligt og teknisk gyldige og skal baseres på særskilte, identificerbare miljøsystemer eller reproducerbare observationer fra praksis.
6.2.1
Normalisering (hvis anvendt)
Normalisering er ikke obligatorisk, men anbefales i miljøaftryksundersøgelser. Hvis normalisering foretages, skal de normaliserede miljøaftryksresultater angives under "Yderligere miljøoplysninger", og alle metoder og forudsætninger skal dokumenteres.
Normaliserede resultater må ikke aggregeres, da det implicit medfører vægtning. Resultater af en vurdering af virkninger af miljøaftryk før normalisering skal rapporteres sammen med de normaliserede resultater.
6.2.2
Vægtning (hvis anvendt)
Vægtning er ikke obligatorisk, men valgfri i miljøaftryksundersøgelser. Hvis vægtning foretages, skal metoderne og resultaterne rapporteres under "Yderligere miljøoplysninger". Resultater af en vurdering af virkninger af miljøaftryk før vægtning skal rapporteres sammen med de vægtede resultater.
Anvendelsen af normalisering og vægtning i miljøaftryksundersøgelser skal være i overensstemmelse med de mål og det omfang, der er fastlagt for undersøgelsen, herunder de tiltænkte anvendelser.
7.1
Fortolkning af resultater
Fortolkningsfasen skal omfatte følgende trin: "vurdering af miljøaftryksmodellens robusthed", "identifikation af brændpunkter", "vurdering af usikkerhed" og "konklusioner, anbefalinger og begrænsninger".
7.2
Modellens robusthed
Vurderingen af miljøaftryksmodellens robusthed skal omfatte en vurdering af det omfang, hvori metodologiske valg påvirker resultaterne. Disse valg skal være i overensstemmelse med kravene i denne vejledning og skal tilpasses sammenhængen. Redskaber, der bør bruges til at vurdere miljøaftryksmodellens robusthed, omfatter fuldstændighedskontrol, følsomhedskontrol og konsistenskontrol.
7.3
Identifikation af brændpunkter
Resultater af miljøaftryksundersøgelser skal evalueres med henblik på at vurdere virkningen af brændpunkter/svagheder i forsyningskæden på niveauet for input/output, processer og forsyningskædefaser og vurdere potentielle forbedringer.
Regler for en produktkategoris miljøaftryk skal angive de mest relevante påvirkningskategorier for miljøaftryk for sektoren. Normalisering og vægtning kan anvendes til at foretage en sådan prioritering.
7.4
Vurdering af usikkerhed
Der skal som minimum gives en kvalitativ beskrivelse af usikkerhederne for de endelige miljøaftryksresultater for både valgrelaterede usikkerheder og usikkerheder for profildata, så der opnås et samlet billede af usikkerhederne for resultaterne af miljøaftryksundersøgelsen.
Regler for en produktkategoris miljøaftryk skal beskrive de usikkerheder, der er fælles for produktkategorien, og bør identificere det interval, hvor det kan anføres, at resultaterne ikke er væsentligt forskellige, i sammenligninger eller sammenlignende påstande.
7.5
Konklusioner, anbefalinger og begrænsninger
Konklusioner, anbefalinger og begrænsninger skal beskrives i overensstemmelse med de mål og det omfang, der er fastlagt for miljøaftryksundersøgelsen. Undersøgelser af et produkts miljøaftryk, der har til formål at støtte sammenlignende påstande, der offentliggøres (dvs. påstande om et produkts generelt bedre eller ækvivalente miljøegenskaber), skal baseres på denne vejledning og tilknyttede regler for en produktkategoris miljøaftryk.
Konklusioner af en miljøaftryksundersøgelse bør omfatte et resumé af de identificerede brændpunkter i forsyningskæden og de potentielle forbedringer i forbindelse med forvaltningsinterventioner.
8.2
Rapporter
En miljøaftryksundersøgelse, der skal offentliggøres eksternt, skal indeholde en rapport om produktets miljøaftryk, der skal udgøre et robust grundlag for vurdering, sporing og forbedring af produktets miljøpræstation over tid. Miljøaftryksrapporten skal som minimum indeholde et resumé, en hovedrapport og et bilag. De skal indeholde alle de elementer, der er angivet i dette kapitel. Evt. yderligere understøttende oplysninger kan også angives i en fortrolig rapport eller lignende.
Regler for en produktkategoris miljøaftryk skal angive og begrunde evt. afgivelser fra standardrapporteringskravene i kapitel 8 sammen med yderligere og/eller andre rapporteringskrav, der f.eks. afhænger af formålet med miljøaftryksundersøgelsen og den undersøgte produkttype. Reglerne skal angive, om miljøaftryksresultaterne skal rapporteres separat for hver af de valgte livscyklusfaser.
9.1
Gennemgang
En miljøaftryksundersøgelse, der er beregnet til intern brug, som hævder at være i overensstemmelse med vejledningen om produkters miljøaftryk, og en miljøaftryksundersøgelse til ekstern formidling (f.eks. B2B eller B2C) skal underkastes kritisk gennemgang for at sikre, at:
—
de anvendte metoder er i overensstemmelse med denne vejledning
—
de anvendte metoder er videnskabeligt og teknisk pålidelige
—
de anvendte data er hensigtsmæssige og rimelige og opfylder definerede datakvalitetskrav
—
fortolkningen af resultater afspejler de identificerede begrænsninger
—
undersøgelsesrapporten er gennemsigtig, nøjagtig og konsistent.
9.2
Gennemgangstype
Medmindre andet er angivet i de relevante politiske instrumenter, skal en undersøgelse, som skal formidles eksternt (f.eks. B2B og B2C), gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe). En miljøaftryksundersøgelse til støtte for ensammenlignende påstand, der offentliggøres, skal baseres på relevante regler for en produktkategoris miljøaftryk og skal kritisk gennemgås af et uafhængigt panel af tre kvalificerede eksterne eksperter. En miljøaftryksundersøgelse til intern brug, som hævder at være i overensstemmelse med vejledningen om produkters miljøaftryk, skal gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe).
Regler for en produktkategoris miljøaftryk skal angive kravene til gennemgang for miljøaftryksundersøgelser, der skal bruges i forbindelse med offentliggørelse af sammenlignende påstande (f.eks. om en gennemgang foretaget af mindst tre uafhængige kvalificerede eksterne eksperter er tilstrækkelig).
9.3
Eksperternes kvalifikationer
En kritisk gennemgang af miljøaftryksundersøgelsen skal gennemføres i overensstemmelse med de krav, der gælder for den tiltænkte anvendelse. Medmindre andet er angivet, skal en ekspert eller en ekspertgruppe mindst have seks point for at kvalificere sig, herunder mindst ét point for hver af de tre obligatoriske kriterier (dvs. verifikations- og revisionspraksis, livscyklusmetodologier og -praksis og kendskab til relevante teknologier, processer eller andre aktiviteter, som det undersøgte produkt vedrører). Point pr. kriterium skal opnås af enkeltpersoner, men point kan opsummeres på tværs af kriterier for en gruppe. Eksperter eller ekspertgrupper skal indgive en egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium, og det samlede antal opnåede point. Egenerklæringen er en del af miljøaftryksrapporten.
(TIL ORIENTERING)
Bilag II
Datastyringsplan (tilpasset fra GHG-protokollen
(
112
)
)
Hvis en datastyringsplan udarbejdes, bør følgende trin følges og dokumenteres.
1.
Udpeg person/gruppe med ansvar for produktkvalitetsvurdering
. Denne person/gruppe er ansvarlig for at gennemføre vedligeholde datastyringsplanen, løbende forbedre kvaliteten af produktopgørelser og koordinere intern dataudveksling og eksterne interaktioner (f.eks. med relevante produktregnskabsprogrammer og revisorer).
2.
Udarbejd datastyringsplan og tjekliste
. Udarbejdelsen af datastyringsplanen skal påbegyndes, inden data indsamles, for at sikre, at alle relevante oplysninger om produkterne dokumenteres i forløbet. Planen tilpasses, efterhånden som dataindsamling og processer forbedres. I planen skal kvalitetskriterier og evt. evaluerings- eller scoringssystemer defineres. I tjeklisten angives de komponenter, der skal medtages i datastyringsplanen. Tjeklisten kan bruges som rettesnor ved udarbejdelsen af en plan eller til at samle eksisterende dokumenter i en plan.
3.
Udfør datakvalitetskontrol.
Alle elementer i opgørelsesprocessen bør kontrolleres med fokus på datakvalitet, datahåndtering, dokumentation og beregningsprocedurer. De definerede kvalitetskriterier og scoringssystemer danner grundlaget for datakvalitetskontrollen.
4.
Gennemgang af organisationens opgørelse og rapporter
. Udvalgte uafhængige eksterne eksperter bør gennemgå undersøgelsen, helst fra begyndelsen.
5.
Fastlæg formelle tilbagemeldingsprocedurer for at forbedre processerne for dataindsamling, -håndtering og -dokumentation
. Tilbagemeldingsprocedurer er nødvendige for at forbedre kvaliteten af organisationens opgørelser over tid og korrigere evt. fejl eller uoverensstemmelser, der konstateres i forbindelse med gennemgangen.
6.
Fastlæg rapporterings-, dokumentations- og arkiveringsprocedurer
. Fastlæg registreringsprocesser for, hvilke data der skal lagres, hvordan de skal lagres, hvilke oplysninger der skal rapporteres som en del af interne og eksterne opgørelsesrapporter, og hvad der skal dokumenteres for at understøtte dataindsamlings- og beregningsmetodologier. Processen kan også omfatte tilpasning eller udvikling af relevante databasesystemer til registrering.
Datastyringsplanen vil sandsynligvis være et dynamisk dokument, der opdateres, efterhånden som datakilder ændres, datahåndteringsprocedurer forbedres, beregningsmetodologier forbedres, ansvaret for organisationens opgørelser flyttes internt, eller forretningsmålene for organisationens opgørelser ændres.
(TIL ORIENTERING)
Bilag III
Tjekliste for dataindsamling
En dataindsamlingsskabelon kan bruges til at organisere dataindsamlingsaktiviteter og -resultater, når ressourceforbrugs- og emissionsprofilen oprettes. Følgende ikke-udtømmende tjekliste kan bruges som udgangspunkt for dataindsamling og opbygning af en dataindsamlingsskabelon.
Nøgleelementer i dataindsamling omfatter:
—
introduktion til miljøaftryksundersøgelsen, herunder en oversigt over målene for dataindsamlingen og den anvendte skabelon eller det anvendte spørgeskema
—
oplysninger om de enheder eller personer, der er ansvarlige for måle- og dataindsamlingsprocedurer
—
beskrivelse af det anlæg, hvor data skal indsamles (f.eks. maksimal og normal driftskapacitet, årlig produktion, sted, antal medarbejdere osv.)
—
datakilder og datakvalitetsvurdering (DQR)
—
dato/år for dataindsamling
—
beskrivelse af produktet (og analyseenhed)
—
beskrivelse af produktsystem og systemgrænse
—
diagram over individuel procesfase
—
input og output pr. referencestrøm pr. enhed.
Eksempel: forenklet dataindsamlingsskabelon
Teknisk oversigt
Figur: Procesdiagram for produktionsfasen på en skjortefabrik.
Fiber
Olie
Kemikalie
Farve
Energi
Vand
Spinding
Tvinding
Teksturering
Vævning
Forbehandling
Dyeing
Trykning
Overfladebehandl ing
Færdigbearbejdni
Emissioner til jord
Emissioner til
Fast affald
Spildevand
Færdige
Liste over processer inden for systemgrænsen: fiberproduktion, spinding, tvinding, teksturering, vævning, forbehandling, farvning, trykning, overfladebehandling og færdigbearbejdning.
Indsamling af data om enhedsproces – ressourceforbrugs- og emissionsprofil
Procesnavn
: Færdigbearbejdning
Procesdiagram
: Færdigbearbejdning er processer, der udføres på garn eller stof efter vævning eller strikning for at forbedre det færdige tekstilprodukts udseende og funktion.
Figur
Procesdiagram – færdigbearbejdningsproces
Generel info
referenceår:
anlæggets alder [år]:
antal medarbejdere:
årlig omsætning [EUR/år]:
arbejdsdage [d/år]:
nærmeste afstand til naboer [m]:
2.2 Energi
2.2 olie [t/år]:
kul [t/år]:
gas [m3/år]:
elektricitet [kWh/år]:
dampproduktion [t/år]:
2.3 Vand
2.3 årligt forbrug [m3/år]:
egen boring/forsyning [%]:
forbehandling:
2.4 Kemikalier/hjælpestoff
Mængde [t/år]:
farvestoffer og pigmenter:
organiske hjælpestoffer:
grundkemikalier:
Færdigbearbejdning af tekstiler
2.1 Råvarer
Type og mængde [t/år]:
Co: - PES:
Co/PES: - PA:
…
…
…
…
Make-ups [%]
stof:
strik:
garn:
fnug:
3.3 Emission til luft
3.2
I [kWh/år]:
røggas:
spildevand:
andet:
3.1 Produkter
3.1 Type og mængde [t/år]:
…
…
…
…
3.4 Fast affald
Kilder og mængde [t/år] :
SO
2
:
NO
x
:
organisk C:
…
…
…
3.5 Spildevand
Mængde [m 3/år]:
Belastning [t/år] af COD: BOD5: AOX: Cu: Ni: Cr: SS: Total-N: Total-P:
Indirekte/direkte udledning: …
Separat udledning af kølevand [ja/nej]: …
Hvis ja, [m 3/år]:
Input
Kode
Navn
Mængde
Enhed
Output (pr. referencestrøm)
Kode
Navn
Mængde
Enhed
Tabel 10
Eksempel på ressourceforbrugs- og emissionsprofil
(
113
)
Parameter
Enhed/kg
Mængde
Energiforbrug (ikke-elementære strømme)
MJ
115,5
Elektricitet (elementære strømme)
MJ
34,6
Fossile brændstoffer (elementære strømme)
MJ
76
Andet (ikke-elementære strømme)
MJ
4,9
Ikke-vedvarende ressourcer (ikke-elementære strømme)
kg
2,7
Naturgas (elementære strømme)
kg
0,59
Naturgas, fødestrøm (elementære strømme)
kg
0,16
Råolie (elementære strømme)
kg
0,57
Råolie, fødestrøm (elementære strømme)
kg
0,48
Kul (elementære strømme)
kg
0,66
Kul, fødestrøm (elementære strømme)
kg
0,21
LPG (elementære strømme)
kg
0,02
Vandkraft (MJel) (elementære strømme)
MJ
5,2
Vand (elementære strømme)
kg
12 400
Emissioner til luft (elementære strømme)
CO
2
g
5,132
CH
4
g
8,2
SO
2
g
3,9
NO
x
g
26,8
CH
g
25,8
CO
g
28
Udledninger til vand (elementære strømme)
COD Mn
g
13,3
BOD
g
5,7
Tot-P
g
0,052
Tot-N
g
0,002
Bilag IV
Identifikation af nomenklatur og egenskaber for specifikke strømme
Den primære målgruppe for dette bilag er personer og eksperter, der har erfaring med miljøaftryksundersøgelser.
Dette bilag er baseret på "
               
International Reference Life Cycle Data System (ILCD) Handbook – Nomenclature and other conventions
" (EU, JRC-IES, 2010). Hvis der er behov for yderligere oplysninger og baggrund, henvises til ovennævnte dokument, som findes på: http://lct.jrc.ec.europa.eu/.
Forskellige grupper bruger ofte meget forskellige nomenklaturer og andre konventioner. Ressourceforbrugs- og emissionsprofiler (i livscyklusvurderinger: LCI-datasæt) er derfor ofte uforenelige på forskellige niveauer, hvilket begrænser muligheden for at kombinere ressourceforbrugs- og emissionsprofiler fra forskellige kilder og for effektiv elektronisk udveksling af data mellem de ansvarlige for sådanne undersøgelser. Denne situation hæmmer også en klar, utvetydig og effektiv forståelse og gennemgang af rapporter fra miljøaftryksundersøgelser og livscyklusvurderinger.
Dette bilag har til formål at støtte dataindsamling, -dokumentation og -anvendelse i forbindelse med ressourceforbrugs- og emissionsprofiler og LCI'er i miljøaftryksundersøgelser og livscyklusvurderinger ved at fastlægge fælles nomenklatur og bestemmelser om tilknyttede forhold. Bilaget er også grundlaget for en fælles referenceliste for elementære strømme, der bruges i både miljøaftryks- og livscyklusvurderingsaktiviteter.
Dette vil understøtte effektiv miljøaftryksundersøgelse, livscyklusvurdering og dataudveksling mellem forskellige værktøjer og databaser.
Målet er at styre dataindsamling, navngivning og dokumentation på en sådan måde, at dataene:
—
er meningsfulde, nøjagtige og anvendelige i yderligere vurderinger, fortolkninger og rapportering af virkninger af miljøaftryk
—
kan samles og tilvejebringes på en omkostningseffektiv måde
—
er omfattende og ikke overlapper
—
effektivt kan udveksles mellem personer, der foretager sådanne undersøgelser, men som arbejder med forskellige databaser og softwaresystemer, så risikoen for fejl reduceres.
Denne nomenklatur og andre konventioner fokuserer på elementære strømme, egenskaber for strømme og de relaterede enheder og giver forslag til navngivning af procesdatasæt, produkt- og affaldsstrømme, så der opnås bedre forenelighed mellem forskellige databasesystemer. Der fremsættes også grundlæggende anbefalinger og krav vedrørende klassificeringen af kilde- og kontaktdatasæt. Tabel 11 viser de regler fra ILCD-håndbogen, der skal overholdes i miljøaftryksundersøgelser. Tabel 12 angiver regelkategorien og de relevante kapitler i ILCD-håndbogen.
Tabel 11
Krævede regler for hver type strøm
Element
Krævede regler fra ILCD-nomenklaturen
(se tabel 14)
Råvarer, input
2, 4, 5
Emission, output
2, 4, 9
Produktstrøm
10, 11, 13, 14, 15, 16, 17
Tabel 12
Nomenklaturregler
Regel nr.
Regelkategori
Afsnit i ILCD-håndbogen (Nomenclature and other conventions)
2
Kategorier af elementære strømme efter afsendende/modtagende delmiljø
Afsnit 2.1.1
4
Yderligere differentiering af afsendende/modtagende delmiljøer
Afsnit 2.1.2
5
Yderligere ikke-identificerende klassificering af elementære strømme for ressourcer fra jordniveau
Afsnit 2.1.3.1
9
Anbefales for både teknisk og ikke-teknisk målgruppe: Yderligere ikke-identificerende klassificering af emissioner
Afsnit 2.1.3.2
10
Klassificering af produktstrømme, affaldsstrømme og processer på øverste niveau
Afsnit 2.2
11
Klassificering af produktstrømme, affaldsstrømme og processer på andet niveau (i forhold til forudgående klassificering på øverste niveau)
Afsnit 2.2
13
Feltet "Base name"
Afsnit 3.2
14
Feltet "Treatment, standards, routes"
Afsnit 3.2
15
Feltet "Mix type and location type"
Afsnit 3.2
16
Feltet "Quantitative flow properties"
Afsnit 3.2
17
Navngivningskonvention for strømme og processer
Afsnit 3.2
Eksempel på identifikation af nomenklatur og egenskaber for specifikke strømme
Råvarer, input: råolie (regel 2, 4 og 5)
(1)
Angiv kategori af elementære strømme efter afsendende/modtagende delmiljø:
Eksempel: Ressourcer – Ressourcer fra jordniveau
(2)
Yderligere differentiering af afsendende/modtagende delmiljøer
Eksempel: Ikke-vedvarende energiressourcer fra jordniveau
(3)
Yderligere ikke-identificerende klassificering af elementære strømme for ressourcer fra jordniveau
Eksempel: Ikke-vedvarende energiressourcer fra jord (f.eks. "Råolie; 42,3 MJ/kg nedre brændværdi")
Datasæt for strøm: Råolie: 42,3 MJ/kg nedre brændværdi
Ref.: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-a6f8-0050c2490048_02.01.000.html
Flow data set: crude oil; 42.3 MJ/kg (en)
Flow information
Data set information
Name
Base name;
crude oil; 42.3 MJ/kg
Elementary flow categorization
Category name
Resources
Resources from ground
Non-renewable energy resources from ground
General comment on data set
Reference elementary flow of the International Reference Life Cycle Data System (ILCD).
Emission, output: Eksempel: Kuldioxid (regel 2, 4 og 9)
1)
Angiv kategorier af elementære strømme efter afsendende/modtagende delmiljø:
Eksempel: Emissioner – Emissioner til luft – Emissioner til luft, uspecificerede
2)
Yderligere differentiering af afsendende/modtagende delmiljøer
Eksempel: "Emission til luft, DE"
3)
Yderligere ikke-identificerende klassificering af emissioner
Eksempel: Uorganiske kovalente forbindelser (f.eks. "Kuldioxid, fossilt", "Kulmonoxid", "Svovldioxid", "Ammoniak" osv.)
Ref.: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-af54-0050c2490048_02.01.000.html
Flow data set: carbon dioxide (en)
Flow information
Data set information
Name
Base name
carbon dioxide
Elementary flow categorization
Category name
Emissions
Emissions to air
Emissions to air, unspecified
CAS Number
000124-38-9
Sum formula
CO2
Produktstrøm: Eksempel: Skjorte (regel 10-17)
1)
Klassificering af produktstrømme, affaldsstrømme og processer på øverste niveau:
Eksempel: "System"
2)
Klassificering af produktstrømme, affaldsstrømme og processer på andet niveau (i forhold til forudgående klassificering på øverste niveau)
Eksempel: "Tekstiler, møbler og andre indretningsartikler"
3)
Feltet "Base name":
Eksempel: "Base Name: Hvid polyesterskjorte"
4)
Feltet "Treatment, standards, routes":
Eksempel:" “
5)
Feltet "Mix type and location type":
"Produktionsmiks, på salgssted"
6)
Feltet "Quantitative flow properties":
Eksempel: "160 g polyester"
7)
Navngivningskonvention for strømme og processer.
<"Base name"; "Treatment, standards, routes"; "Mix type and location type"; "Quantitative flow properties">.
Eksempel: "Hvid polyesterskjorte; produkt miks på salgssted; 160 g polyester".
Bilag V
Håndtering af multifunktionalitet i forbindelse med genanvendelse
Det er især udfordrende at arbejde med produkters multifunktionalitet, når et eller flere af disse produkter genanvendes eller energiudnyttes, da systemerne i det tilfælde ofte er ganske komplekse.
Den samlede oprettede ressourceforbrugs- og emissionsprofil (profilværdi) pr. enhedsanalyse kan estimeres ved hjælp af formlen nedenfor, som:
—
gælder for både open loop-genanvendelse 
(
114
)
 og closed loop-genanvendelse 
(
115
)
—
kan omfatte genbrug af det undersøgte produkt, hvis det er relevant (modelleres på samme måde som genanvendelse)
—
kan omfatte downcycling, dvs. evt. forskelle i kvaliteten mellem det sekundære materiale (dvs. det genanvendte eller genbrugte materiale) og det primære materiale (dvs. nyfremstillet materiale), hvis det er relevant
—
kan omfatte energiudnyttelse, hvis det er relevant.
—
fordeler virkningerne og fordelene som følge af genanvendelse ligeligt mellem den producent, som anvender genanvendt materiale, og den producent, der producerer et genanvendt produkt: fordeling på 50/50 
(
116
)
.
De kvantitative tal for de relevante anvendte parametre skal indsamles for at bruge formlen nedenfor til at estimere den samlede profilværdi pr. analyseenhed. Hvis det er muligt, bør parametrene bestemmes på grundlag af data vedrørende de processer, der faktisk er involveret. Dette er dog ikke altid muligt, og data skal evt. indhentes fra andre kilder. Bemærk, at forklaringen af hver betingelse i formlen nedenfor indeholder en anbefaling med hensyn til, hvordan og hvor manglende data kan findes.
Profilværdien pr. analyseenhed 
(
117
)
 beregnes ved hjælp af følgende formel:
Denne formel kan opdeles i fem blokke:
De læses på følgende måde (de forskellige parametre forklares i detaljer nedenfor):
—
repræsenterer profilværdien fra anskaffelse og forbehandling af nyfremstillet materiale.
—
repræsenterer profilværdien for inputtet af genanvendt materiale og er proportional med den andel af materialeinput, der er genanvendt i et forudgående system.
—
repræsenterer profilværdien for den genanvendelsesproces (eller genbrugsproces), som kreditten for det undgåede input af nyfremstillet materiale (med indregning af downcycling) fratrækkes.
—
repræsenterer profilværdien for den energiudnyttelsesproces, som kreditten for de undgåede emissioner som følge af den substituerede energikilde fratrækkes.
—
repræsenterer nettoprofilværdien for håndteringen af den andel af materialet, der ikke er blevet genanvendt (eller genbrugt) ved bortskaffelsesfasen, eller er blevet tilført en energiudnyttelsesproces.
Hvor:
—   
E
V
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af anskaffelse og forbehandling af nyfremstillet materiale. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E*
V
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af anskaffelse og forbehandling af nyfremstillet materiale, der antages at blive substitueret af genanvendelige materialer:
—
Hvis kun closed loop-genanvendelse finder sted: E*
V
 = E
V
—
Hvis kun open loop-genanvendelse finder sted: E*
V
 = E’
V
 repræsenterer input af nyfremstillet materiale, der henviser til det nyfremstillede materiale, som faktisk er substitueret gennem open loop-genanvendelse. Hvis denne information ikke er tilgængelig, opstilles der forudsætninger med hensyn til, hvilket nyfremstillet materiale der substitueres, eller der anvendes gennemsnitsdata, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8. Hvis ingen anden relevant information er tilgængelig, antages det, at E’
V
 = E
V
, som om closed loop-genanvendelse havde fundet sted.
—   
E
recycled
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af genanvendelsesprocessen for det genanvendte (eller genbrugte) materiale, herunder indsamling, sortering og transport. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E
recyclingEoL
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af genanvendelsesprocessen i bortskaffelsesfasen, herunder indsamling, sortering og transport. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
Bemærk
: I tilfælde af closed loop-genanvendelse er E
recycled
 = E
recyclingEoL
 og E*
V
 = E
V.
—   
E
D
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af håndtering af affaldsmateriale i bortskaffelsesfasen for det analyserede produkt (f.eks. deponering, forbrænding eller pyrolyse). Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E*
D
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af bortskaffelse af affaldsmateriale (f.eks. deponering, forbrænding, pyrolyse) i bortskaffelsesfasen for materialet, hvor det genanvendte indhold tages fra. Hvis disse oplysninger ikke er tilgængelige, bør der anvendes generiske data, som bør indsamles i overensstemmelse med de kilder til generiske data, som er anført i afsnit 5.8.
—
Hvis kun closed-loop-genanvendelse finder sted: E*
D
 = E
D
—
Hvis kun open-loop-genanvendelse finder sted: E*
D
 = E’
D
 repræsenterer bortskaffelsen af materialet, hvorfra det genanvendte indhold tages. Hvis disse oplysninger ikke er tilgængelige, bør der fastlægges forudsætninger for, hvordan dette materiale vil blive bortskaffet, hvis det ikke bliver genanvendt. Hvis der ikke findes nogen relevante oplysninger, kan det forudsættes, at E’
D
 = E
D
, som om closed-loop-genanvendelse havde fundet sted.
—   
E
ER
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af energiudnyttelsesprocessen. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E
SE,heat
 og E
SE,elec
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed), som ville være opstået som følge af den specifikke substituerede energikilde, henholdsvis varme og elektricitet. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
R
1
 [uden dimension]
= "genanvendt (eller genbrugt) indhold af materiale", som er den del af materiale i inputtet til produktionen, der er blevet genanvendt i et forudgående system (0=<R
1
<=1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat 
(
118
)
.
—   
R
2
 [uden dimension]
= "andel af materiale til genanvendelse (eller genbrug)", som er den del af materiale i produktet, der vil blive genanvendt (eller genbrugt) i et efterfølgende system. R
2
 skal derfor tage højde for manglende effektivitet i indsamlings- og genanvendelsesprocesserne (eller genbrugsprocesserne) (0=<R
2
=<1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat 
(
119
)
.
—   
R
3
 [uden dimension]
= andel af materiale i produkt, der anvendes til energiudnyttelse (f.eks. forbrænding med energiudnyttelse) i bortskaffelsesfasen (0=<R
3
=<1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat.
—   
LHV
= nedre brændværdi [f.eks. J/kg] for det materiale i produktet, der er anvendt til energiudnyttelse. Denne værdi bør bestemmes ved hjælp af en hensigtsmæssig laboratoriemetode. Hvis det ikke er muligt, bør generiske data anvendes (se f.eks. ELCD-referencelisten for elementære strømme 
(
120
)
 og ELCD-databasen under "EoL treatment/Energy recycling" 
(
121
)
).
—   
X
ER,heat
 and X
ER,elec
 [uden dimension]
= effektiviteten af energiudnyttelsesprocessen (0<X
ER
<1) for både varme og elektricitet, dvs. forholdet mellem energiindhold i output (f.eks. output af varme eller elektricitet) og energiindhold i materialet i det produkt, der anvendes til energiudnyttelse. X
ER
 skal derfor tage højde for manglende effektivitet i energiudnyttelsesprocessen (0=<X
ER
<1). Hvis denne information ikke er tilgængelig, anvendes generiske data (se f.eks. ELCD-databasen under "EoL treatment/Energy recycling").
—   
Qs
= kvalitet af sekundært materiale, dvs. kvaliteten af det genanvendte eller genbrugte materiale (se Bemærk nedenfor).
—   
Qs
= kvalitet af primært materiale, dvs. kvaliteten af det nyfremstillede materiale (se Bemærk nedenfor).
Bemærk
: Q
s
/Q
p
 er et forhold uden dimension, der bruges til at anslå evt. forskelle i kvaliteten mellem det sekundære materiale og det primære materiale ("downcycling"). I overensstemmelse med beslutningshierarkiet ved multifunktionalitet (se afsnit 5.10) vurderes muligheden for at identificere et relevant underliggende fysisk forhold som grundlag for kvalitetskorrektionsforholdet (den begrænsende faktor er afgørende). Hvis det ikke er muligt, anvendes et andet forhold, f.eks. økonomisk værdi. I det tilfælde antages det, at prisen på primære materialer i forhold til prisen på sekundære materialer kan overføres til kvaliteten. I en sådan situation svarer Qs/Qp til forholdet mellem markedsprisen på det sekundære materiale (Qs) og markedsprisen på det primære materiale (Qp). Markedspriser på primære og sekundære materialer kan findes på internettet 
(
122
)
. De kvalitetsforhold, der skal overvejes i forbindelse med primære og sekundære materialer, skal angives i reglerne for en produktkategoris miljøaftryk.
Bilag VI
Vejledning i redegørelse for emissioner som følge af direkte ændringer i arealanvendelse med betydning for klimaændringer
Dette bilag indeholder vejledning om, hvordan der gøres rede for drivhusgasemissioner, som er forårsaget af direkte ændringer i arealanvendelse, og som bidrager til klimaændringer.
Indvirkningen på klimaet er resultatet af biogene CO2-emissioner og -optag forårsaget af ændringer i kulstoflagre og af biogene og ikke-biogene CO2-, N2O- og CH4-emissioner (f.eks. afbrænding af biomasse). Biogene emissioner er resultatet af afbrænding (forbrænding) eller nedbrydning af biogene materialer, spildevandsrensning og biologiske kilder i jord og vand (herunder CO2, CH4 og N2O), mens biogene optag svarer til optagelsen af CO2 ved fotosyntese. Ikke-biogene emissioner er alle emissioner, der er resultatet af ikke-biogene kilder, f.eks. fossile materialer, mens ikke-biogene optag svarer til den CO2, der fjernes fra atmosfæren af en ikke-biogen kilde (WRI og WBCSD 2011b).
Ændringer i arealanvendelse kan klassificeres som direkte eller indirekte.
Direkte ændringer
 i arealanvendelse opstår, når en arealtype omlægges til en anden inden for et unikt arealdække, så der muligvis opstår ændringer i det pågældende areals kulstoflager, men som ikke fører til ændringer i andre systemer.
Indirekte ændringer
 i arealanvendelse opstår, når en vis omlægning af arealanvendelsen medfører ændringer uden for systemgrænserne, dvs. for andre typer arealanvendelse.
Figur 6 viser skematisk både direkte og indirekte ændringer i arealanvendelse i forbindelse med produktion af biobrændsel.
Figur 6
Skematisk oversigt over direkte og indirekte ændringer i arealanvendelse [tilpasset fra (CE Delft 2010].
Resten af dette bilag fokuserer på direkte ændringer i arealanvendelse, da PEF kun kræver, at dette tages i betragtning og ikke gør det muligt at tage indirekte ændringer arealanvendelse i betragtning (se afsnit 5.4.4)
DEL 1   REFERENCER FOR BEREGNINGERNE AF EMISSIONER SOM FØLGE AF DIREKTE ÆNDRINGER I AREALANVENDELSE
Kommissionens afgørelse K(2010)3751 opstiller retningslinjer for beregning af kulstoflagre i jorden, for så vidt angår referencearealanvendelsen og den faktiske arealanvendelse. Afgørelsen indeholder værdier for kulstoflagre for fire forskellige kategorier af arealanvendelse: dyrkede arealer, flerårige afgrøder, græsarealer og skovarealer. Når der er tale om ændringer i arealanvendelsen inden for disse kategorier skal retningslinjerne i Kommissionens afgørelse K(2010)3751 følges. Hvis der imidlertid er tale om emissioner som følge af omlægning til andre kategorier af arealanvendelse såsom vådområder, bebyggede områder og andre arealanvendelser (f.eks. bar jord, sten og is), der ikke er omfattet af afgørelsen, følges i stedet "IPCC Guidelines for National Greenhouse Gas Inventories" (IPCC, 2006).
For frigivelse og optagelse af CO
2
 forårsaget af direkte ændringer i arealanvendelse skal IPCC's seneste CO
2
-emissionsfaktorer anvendes, jf. Kommissionens afgørelse K(2010)3751, medmindre der foreligger mere nøjagtige og specifikke data. Andre emissioner forårsaget af ændret arealanvendelse (f.eks. NO
3
-udslip til vand, emissioner fra afbrænding af biomasse, jorderosion osv.) bør måles eller modelleres i det enkelte tilfælde eller ved hjælp af anerkendte kilder.
DEL 2   PRAKTISK VEJLEDNING IFØLGE PAS 2050:2011
Når det gælder praktisk vejledning i specifikke spørgsmål (f.eks. i tilfælde, hvor den tidligere arealanvendelse er ukendt), anbefales det at bruge PAS 2050:2011 (BSI 2011) (i overensstemmelse med "European Food Sustainable Consumption and Production Roundtable" (Food SCP) og den offentliggjorte ENVIFOOD-protokol). PAS 2050:2011 suppleres af PAS2050-1 (BSI 2012) til vurdering af drivhusgasemissioner fra vugge til dør (fra råvareudvinding til produktion) i livscyklussen for gartneriprodukter. PAS 2050-1:2012 tager højde for de emissioner og optag, der opstår ved dyrkning af gartneriafgrøder, og supplerer PAS 2050:2011 (men erstatter den ikke). British Standard Institution (BSI) tilbyder også en supplerende Excel-fil til PAS 2050-1:2012-beregningerne.
Tidligere arealanvendelseskategori og produktionssted
I henhold til PAS 2050:2011 (BSI 2011) kan der identificeres tre særskilte situationer (og respektive retningslinjer), afhængigt af om der foreligger oplysninger om produktionsstedet og den tidligere arealanvendelseskategori:
—
“
                              
Produktionsland og tidligere arealanvendelse er kendt
: Drivhusgasemissioner fra ændringer af arealanvendelse fra en tidligere arealanvendelse til den nuværende anvendelse kan måske findes i bilag C, fra PAS 2050:2011 (BSI 2011). For de emissioner, der ikke er opført i bilag C, bør IPCC's retningslinjer for nationale drivhusgasopgørelser anvendes” (BSI 2011).
—
“
                              
Produktionsland er kendt, og tidligere arealanvendelse er ukendt
: Drivhusgasemissioner skal være et skøn over de gennemsnitlige emissioner fra ændringen af arealanvendelse for den pågældende afgrøde i det land” (BSI 2011).
—
“
                              
Produktionsland og tidligere arealanvendelse er ukendt
: Drivhusgasemissioner skal være de vægtede gennemsnitlige emissioner fra ændringerne af arealanvendelse for den specifikke vare i de lande, den dyrkes i” (BSI 2011).
Drivhusgasemissioner og -optag, der skal medtages i vurderingen
I henhold til PAS 2050:2011 (BSI 2011) skal følgende emissioner og optag medtages i vurderingen:
—
Gasser medtaget
 i 
bilag A i PAS 2050:2011
 (BSI 2011);
Bemærk
: Der kan gælde visse undtagelser for biogene kulstofemissioner og -optag forbundet med fødevare- og dyrefoderprodukter. For fødevarer og foder kan emissioner og optag hidrørende fra biogene kilder, som bliver en del af produktet, udelukkes. Dette gælder dog ikke for:
—
emissioner og optag af biogent kulstof, der anvendes ved fremstilling af fødevarer og foder (f.eks. ved afbrænding af biomasse som brændsel), hvor det biogene kulstof ikke bliver en del af produktet
—
ikke-CO
2
-emissioner som følge af nedbrydning af fødevare- og foderaffald samt tarmgæring
—
enhver biogen komponent i materiale, der er en del af slutproduktet, men som ikke er bestemt til at blive indtaget (f.eks. emballage).”(BSI 2011, s. 9).
—
For methan (CH
4
)-emissioner som følge af affaldsforbrænding med energigenvinding henvises til 8.2.2, side 22, PAS 2050:2011.
(TIL ORIENTERING)
Bilag VII
Eksempel på regler for en produktkategoris miljøaftryk for mellemprodukter (papir) - Datakvalitetskrav
Følgende tabel er et eksempel på datakvalitetskrav og det relaterede datakvalitetsniveau hentet fra eksisterende regler for en produktkategoris miljøaftryk for mellemprodukter (papir).
Tabel 13
Eksempel på datakvalitetskrav for mellemprodukter (papir)
(
123
)
Datakvalitetselementer
Repræsentativitet
Fuldstændighed
Metodologisk relevans og konsistens
Nøjagtighed/usikkerhed
Kvalitetsniveau
Kvalitetsvurdering
Definition
Teknologisk
Geografisk
Tidsmæssig
Fremragende
1
Opfylder kriteriet i meget høj grad; ingen behov for forbedring.
F.eks. Proces er den samme. For elektricitet fra net, gennemsnitsteknologi som landespecifikt forbrugsmiks.
Landespecifikke data
≤ 3 år gamle data
Meget god fuldstændighed
(≥ 90 %)
Fuld overensstemmelse med alle krav i vejledningen om produkters miljøaftryk
Meget lav usikkerhed
(≤ 7 %)
Meget god
2
Opfylder kriteriet i høj grad; begrænset behov for forbedring.
F.eks. gennemsnitsteknologi som landespecifikt forbrugsmiks.
Centraleuropa, Nordeuropa, repræsentativt EU-27-miks
3-5 år gamle data
God fuldstændighed
(80-90 %)
Attributiv procesbaseret tilgang OG Opfyldelse af følgende tre metodekrav i vejledningen om produkters miljøaftryk: (1) håndtering af multifunktionalitet; (2) bortskaffelsesmodel; (3) systemgrænse.
Lav usikkerhed
(7-10 %)
God
3
Opfylder kriteriet i rimelig grad; forbedring anbefales.
F.eks. gennemsnitsteknologi som landespecifikt produktionsmiks eller gennemsnitsteknologi som gennemsnitligt EU-forbrugsmiks.
EU-27-lande, andet europæisk land
5-10 år gamle data
Rimelig fuldstændighed
(70-80 %)
Attributiv procesbaseret tilgang OG Opfyldelse af to af følgende tre metodekrav i vejledningen om produkters miljøaftryk: (1) håndtering af multifunktionalitet; (2) bortskaffelsesmodel; (3) systemgrænse.
Rimelig usikkerhed
(10-15 %)
Rimelig
4
Opfylder ikke kriteriet i tilstrækkelig grad; forbedring påkrævet.
F.eks. gennemsnitsteknologi som landespecifikt forbrugsmiks for en gruppe lignende produkter.
Mellemøsten, Nordamerika, Japan osv.
10-15 år gamle data
Ringe fuldstændighed
(50-70 %)
Attributiv procesbaseret tilgang OG Opfyldelse af et af følgende tre metodekrav i vejledningen om produkters miljøaftryk: (1) håndtering af multifunktionalitet; (2) bortskaffelsesmodel; (3) systemgrænse.
Høj usikkerhed
(15-25 %)
Ringe
5
Opfylder ikke kriteriet; væsentlig forbedring påkrævet.
F.eks. anden proces eller ukendt
Globale data eller ukendt
≥ 15 år gamle data
Meget ringe eller ukendt fuldstændighed
(< 50 %)
Attributiv procesbaseret tilgang, MEN Ingen af følgende tre metodekrav i vejledningen om produkters miljøaftryk er opfyldt: (1) håndtering af multifunktionalitet; (2) bortskaffelsesmodel; (3) systemgrænse.
Meget høj usikkerhed
(>25 %)
Bilag VIII
Terminologi anvendt i denne vejledning sammenlignet med ISO-terminologi
I dette bilag stilles de nøgletermer, der anvendes i denne vejledning, over for de tilsvarende termer i ISO 14044:2006. Afvigelserne fra ISO-terminologien har til formål at gøre vejledningen om produkters miljøaftryk lettere tilgængelig for dens målgruppe, som omfatter grupper, der ikke nødvendigvis besidder udførlig baggrundsviden om miljøvurdering. De divergerende termer fremgår af tabellerne nedenfor.
Tabel 14
Oversigt over nøgletermer
Termer anvendt i ISO 14044:2006
Tilsvarende termer anvendt i denne vejledning
Functional unit
 (funktionel enhed)
Analyseenhed
Life cycle inventory analysis
 (livscyklusopgørelse)
Ressourceforbrugs- og emissionsprofil
Life cycle impact assessment
 (livscyklusvurdering af virkninger)
Vurdering af virkninger af miljøaftryk
Life cycle interpretation
 (livscyklusfortolkning)
Fortolkning af miljøaftryk
Impact category
 (påvirkningskategori)
Påvirkningskategori for miljøaftryk
Impact category indicator
 (påvirkningskategoriindikator)
Påvirkningskategoriindikator for miljøaftryk
Tabel 15
Oversigt over datakvalitetskriterier
Termer anvendt i ISO 14044:2006
Tilsvarende termer anvendt i denne vejledning
Time-related coverage
 (tidsmæssig dækning)
Tidsmæssig repræsentativitet
Geographical coverage
 (geografisk dækning)
Geografisk repræsentativitet
Technology coverage
 (teknologisk dækning)
Teknologisk repræsentativitet
Precision
 (nøjagtighed)
Parameterusikkerhed
Completeness
 (fuldstændighed)
Fuldstændighed
Consistency
 (konsistens)
Metodologisk relevans og konsistens
Datakilder
Omfattet af ressourceforbrugs- og emissionsprofil
Usikkerhed for oplysningerne
Omfattet af parameterusikkerhed
Bilag IX
Vejledningen om produkters miljøaftryk og ILCD-håndbogen: vigtige forskelle
Hvis der er uoverensstemmelser mellem vejledningen om produkters miljøaftryk og ILCD-håndbogen, gælder vejledningen om produkters miljøaftryk.
Dette bilag omhandler de vigtigste områder, hvor denne vejledning adskiller sig fra ILCD-håndbogen, og giver en præcis begrundelse for forskellene. Det skal dog bemærkes, at ILCD-håndbogen har været udgangspunktet for arbejdet med produkters miljøaftryk. ILCD-håndbogen vil muligvis blive yderligere revideret, så den bringes i overensstemmelse med denne vejledning, og overflødige afsnit, der er omhandlet i denne vejledning, vil evt. udgå fra ILCD-håndbogen.
1.
Målgruppe(r)
I modsætning til ILCD-håndbogen er vejledningen om produkters miljøaftryk henvendt til personer med begrænset kendskab til livscyklusvurdering. Den er derfor skrevet på en mere læsevenlig måde.
2.
Fuldstændighedskontrol
I ILCD-håndbogen gives der to muligheder for at kontrollere fuldstændigheden: 1) fuldstændighedskontrol på niveauet for hver miljøvirkning og 2) fuldstændighedskontrol på niveauet for den samlede (dvs. aggregerede) miljøvirkning. Vejledningen om produkters miljøaftryk omhandler kun fuldstændighed på niveauet for hver miljøvirkning. Eftersom denne vejledning ikke anbefaler et bestemt sæt vægtningsfaktorer, kan der ikke gives estimater for den samlede (dvs. aggregerede) miljøvirkning.
3.
Udvidelse af måldefinitionen
Vejledningen om produkters miljøaftryk er udformet til brug i bestemte anvendelser, og derfor er udvidelser af måldefinitionen ikke omhandlet.
4.
Definition af omfang omfatter "begrænsninger"
Definitionen af omfang i denne vejledning skal også omfatte begrænsninger for undersøgelsen. Erfaringer fra ILCD-håndbogen viser faktisk, at begrænsninger kun kan defineres korrekt af personer, der har adgang til oplysninger om alle forhold vedrørende måldefinitionen og gennemførelsen af analysen.
5.
Procedure for gennemgang er defineret i måldefinitionen
Proceduren for gennemgang er vigtig for at forbedre kvaliteten af en miljøaftryksundersøgelse, og den skal derfor defineres i processens første trin, dvs. måldefinitionen.
6.
Screening i stedet for iterativ tilgang
Vejledningen om produkters miljøaftryk anbefaler, at der gennemføres en screening for at få et omtrentligt billede af hver miljøvirkning for standardpåvirkningskategorierne for miljøaftryk. Dette trin svarer til den iterative tilgang, der anbefales i ILCD-håndbogen.
7.
Datakvalitetsvurdering
Vejledningen om produkters miljøaftryk bruger fem vurderingsniveauer ved evalueringen af datakvalitet (fremragende, meget god, god, rimelig og ringe). I ILCD-håndbogen bruges der tre. Det gør det muligt at brugere data med lavere datakvalitet i undersøgelsen sammenlignet med dem, der kræves i ILCD-håndbogen. Denne vejledning bruger desuden en semikvantitativ formel til vurdering af datakvaliteten, så det er nemmere at opnå f.eks. "god" datakvalitet.
8.
Beslutningshierarki ved multifunktionalitet
Vejledningen om produkters miljøaftryk fastlægger et beslutningshierarki til løsning af problemer med multifunktionaliteten for produkter, som afgiver fra den tilgang, der anbefales i ILCD-håndbogen. Denne vejledning indeholder også en formel for løsning af multifunktionalitet ved genanvendelse og energiudnyttelse i bortskaffelsesfasen.
9.
Følsomhedsanalyse
Udførelsen af en følsomhedsanalyse af resultaterne er et valgfrit trin i henhold til denne vejledning. Dette forventes at mindske arbejdsbyrden for vejledningens brugere.
Bilag X
Sammenligning af nøglekrav i vejledningen om produkters miljøaftryk med andre metoder
Selv om der i høj grad er overensstemmelse i den metodologiske vejledning, der gives i lignende bredt anerkendte beregningsmetoder og vejledningsdokumenter på miljøområdet for produkter, er der visse uoverensstemmelser og/eller uklarheder omkring en række vigtige beslutningspunkter, som reducerer konsistensen og sammenligneligheden af analyseresultaterne. Dette bilag opsummerer udvalgte nøglekrav i denne vejledning om produkters miljøaftryk og sammenligner disse med en række eksisterende metoder. Det er baseret på dokumentet "
               
Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment
", som findes på http://ec.europa.eu/environment/eussd/corporate_footprint.htm. (EC-JRC-IES, 2011b). Der er anvendt forskellige baggrunde til at vise, hvor denne vejledning er i overensstemmelse med (lysegrå baggrund), i modsætning til (skraveret baggrund) eller går videre end en anden metode (f.eks. giver flere detaljer eller fastsætter højere krav) (mørkegrå baggrund). Hvis der ikke kan gives en meningsfuld sammenligning, er baggrunden ikke udfyldt.
Tabel 16
Sammenligning af nøglekrav: Vejledning om produkters miljøaftryk i forhold til andre metoder
Kriterier
Vejledning om produkters miljøaftryk
ISO 14044 (2006) LCA – requirements and guidelines
ISO/DIS 14067 (2012): carbon footprint of product
ILCD Handbook – 1st Edition (2010)
 (
124
)
Ecological Footprint (2009)
 (
125
)
GHG Protocol (2011) (WRI – WBCSD)
 (
126
)
Fransk Miljøaftryk
(BPX 30-323)
 (
127
)
Det Forenede Kongeriges "Product Carbon Footprint" PAS 2050 (2011)
 (
128
)
Baseret på livscyklustankegang
Ja.
Ja.
Ja.
Ja.
Ja.
Ja.
Ja.
Ja.
Anvendelser og udelukkelser
Interne anvendelser
 kan omfatte støtte til miljøforvaltning, identifikation af miljøbrændpunkter samt forbedring og sporing af miljøpræstationer.
Eksterne anvendelser
 (f.eks. B2B, B2C) omfatter en lang række muligheder fra opfyldelse af kunde- og forbrugerbehov til afsætning, benchmarking, miljømærkning, osv.
Identifikation af muligheder for at forbedre disse produkters miljøpræstation.
Sammenlignende påstand med yderligere krav.
Oplysninger til beslutningstagere.
Oplysninger til forbrugere til brug for beslutningstagning.
Sporing af præstationer.
Sammenlignende påstand med yderligere krav.
Anvendelse "A": Analyse af miljøpræstationer i hele livscyklussen for produkter med henblik på forbedring (sporing af præstationer), sammenligninger, informationer til kunden (virksomhed, forbruger). Omfatter sammenlignende påstande med yderligere krav.
Oplysninger til beslutningstagere og forbrugere om forbrugeradfærd på forskellige niveauer, f.eks. nationalt, subregionalt, virksomhed.
Sporing af præstationer omfatter identifikation af muligheder for at reducere drivhusgasser.
Levering af data om drivhusgasemissioner til virksomheder og interesserede parter ved hjælp af offentlig rapportering.
Supplerende kommunikationstyper (f.eks. etiketter, påstande) understøttes af standarden med yderligere specifikationer (f.eks. produktregler).
Sammenlignende påstande (som defineret i ISO 14044) understøttes ikke.
Oplysninger til forbrugeren, mulighed for sammenligning af produkter, der tilhører samme kategori, og mellem produktkategorier.
Metoden er beregnet til at blive brugt til intern vurdering, f.eks.:
—
til at lette evalueringen af alternative produktkonfigurationer eller benchmarking
—
til at spore præstationer, herunder identifikation af muligheder for at reducere drivhusgasser
—
til at lette sammenligning af drivhusgasemissioner fra varer og tjenester
Meddelelsens målgruppe
B2B og B2C.
B2B og B2C.
B2B og B2C.
B2B og B2C.
Offentligheden.
B2B og B2C.
B2C.
Angiver ingen krav til meddelelsen.
Funktionel enhed
Analyseenheden for en miljøaftryksundersøgelse skal defineres ud fra følgende forhold: de leverede funktioner/tjenester: "hvad" – omfanget af funktionen eller tjenesten: "hvor meget" – den leverede tjenestes varighed eller tjenestens levetid: "hvor længe" – det forventede kvalitetsniveau: "hvor godt".
En relevant referencestrøm skal fastlægges i forhold til analyseenheden. De kvantitative input- og outputdata, der indsamles til støtte for analysen, skal beregnes i forhold til denne strøm.
Den funktionelle enhed skal være i overensstemmelse med undersøgelsens mål og omfang. Den skal være klart defineret og målbar.
Efter valg af funktionel enhed skal referencestrømmen defineres.
Klart defineret og målbar.
Den funktionelle enhed skal være i overensstemmelse med undersøgelsens mål og omfang. Den skal være klart defineret med hensyn til både kvantitative og kvalitative forhold.
Separat referencestrøm som støtte for dataindsamlingen.
Selve standarden omfatter ingen specifikke oplysninger om definitionen af en funktionel enhed. Flere forskellige undersøgelser benytter konceptet med funktionel enhed baseret på ISO 14044.
Omfanget, varigheden og det forventede kvalitetsniveau af funktionen eller tjenesten.
Separat referencestrøm som støtte for dataindsamlingen.
Den funktionelle enhed er defineret på produktkategoriniveau.
Henviser til den funktionelle enhed som analyseenheden.
Der er angivet meget begrænsede oplysninger og vejledninger.
Systemgrænse
Systemgrænserne skal omfatte alle processer, der vedrører forsyningskæden for produktet, i forhold til analyseenheden.
Vugge til grav som standardmetode eller på anden måde, hvis det på anden måde er angivet i PEFCR'er.
De processer, der er omfattet af systemgrænserne, skal opdeles i forgrundsprocesser (dvs. kerneprocesser i produktets livscyklus, for hvilke der er direkte adgang til information) og baggrundsprocesser (dvs. processer i produktets livscyklus, for hvilke der ikke er direkte adgang til information).
Iterativ proces:
—
De indledende systemgrænser defineres ud fra undersøgelsens mål og omfang.
—
De endelige systemgrænser bestemmes efter indledende beregninger og følsomhedsanalyser.
[…]
Fra anskaffelse af råvarer til bortskaffelse og deponering. Giver mulighed for både vugge til grav- og vugge til dør-analyser.
Fra anskaffelse af råvarer til bortskaffelse og deponering. Iterativ med fokus på de mest relevante processer.
Omfatter alle relevante processer (både attributive processer og ikke-attributive processer).
Standarden angiver ingen regler for definition af systemgrænser. Krav om, at rapporten klart definerer alle aktiviteter inden for systemgrænserne.
De fleste miljøaftryksanalyser angiver "livscyklus"-grænser til at omfatte
aktiviteter fra vugge til salgssted.
Fra anskaffelse af råvarer til bortskaffelse og deponering. Attributive processer kræves; relevante ikke-attributive processer anbefales.
Giver mulighed for både vugge til grav- og vugge til dør-analyser.
Fra anskaffelse af råvarer til bortskaffelse og deponering.
Udelukkelser:
—
Kulstofudligning
—
FoU
—
Transport af medarbejdere fra hjem til arbejdsplads
—
Tjenester, der er knyttet til produkt eller system (f.eks. annoncering, afsætning osv.)
—
Transport af forbruger til og fra detailsalgssted.
Fra anskaffelse af råvarer til bortskaffelse og deponering. Giver mulighed for både vugge til grav- og vugge til dør-analyser.
Andre supplerende krav gælder.
Udelukkelser:
—
Kapitalgoder
—
Menneskers energiinput til processer.
—
Dyr, der bruges til transport
—
Transport af forbruger til og fra detailsalgssted (tilføjes evt. efter revision)
—
Medarbejderes pendling.
Cut-off
Tillades Ikke.
Tillades – baseret på masse, energi eller miljømæssig betydning.
Ingen retningslinjer.
Cut-off-kriterier bør omhandle den kvantitative fuldstændighed med hensyn til produktsystemets samlede miljøvirkning.
Ved sammenlignende undersøgelser skal cut-off også altid relatere til masse og energi.
Ingen retningslinjer.
Tillades Ikke.
5 % masse og energi og miljøvirkning.
5 % GWP (alle emissioner med væsentligt bidrag
(dvs. >1 % af emissionerne) skal medtagesog mindst 95 % af totalen).
Påvirkningskategori
Metoder til livscyklusvurdering af virkninger
Et standardsæt med 14 midpoint-påvirkningskategorier skal overvejes, medmindre 1) andet er angivet i PEFCR, eller 2) udelukkelse af bestemte påvirkningskategorier er begrundet, jf. vejledningen om produkters miljøaftryk.
Standardsæt af angivne midpoint LCIA-metoder skal anvendes.
Flere miljøvirkninger, der opstår som følge af levering af produkter, herunder:
—
drivhusgasemissioner
—
ozonnedbrydningspotentiale
—
forsuringspotentiale
—
eutrofieringspotentiale
—
potentiale for fotokemisk ozondannelse
—
andre miljøvirkninger, f.eks. ressourceudtømning og menneskers sundhed (endpoint).
Klimaændringer, herunder ændret arealanvendelse.
Alle drivhusgasemissioner skal rapporteres.
Omhandler 12 midpoint-påvirkningskategorier og tre endpoint-påvirkningskategorier.
ILCD-håndbogen anbefaler både midpoint- og endpointmetoder (for beskyttede områder).
Værdier for økologisk aftryk (f.eks. globale hektar)
Klimaændringer, herunder ændret arealanvendelse.
De seks stoffer, der er omhandlet i Kyotoprotokollen, skal rapporteres. Andre stoffer, der er relevante for det undersøgte produkt eller forsyningskæden, anbefales.
LCIA-metoder anbefalet af JRC følges.
Påvirkningskategorier er fastsat efter produktkategori.
Standardsæt af angivne midpoint LCIA-metoder skal anvendes.
Klimaændringer, herunder ændret arealanvendelse.
Alle drivhusgasemissioner skal rapporteres.
Modeltilgang (attributiv vs. konsekventiel)
Benytter elementer fra både attributive og konsekventielle modeltilgange.
Angiver et princip for beregning af miljøbelastningen for produkter. "Undgå fordeling" er den foretrukne tilgang.
Angiver et princip beregning af drivhusemissioner (klimaændringer) for produkter. "Undgå fordeling" er den foretrukne tilgang.
Attributiv tilgang plus substitution for bortskaffelse og processer med flere produkter. "Undgå fordeling" er den foretrukne tilgang.
Opgørelsestilgang (svarer til attributiv tilgang).
Muliggør oprettelse af proces-LCA-, input/output- eller hybrid-model.
Attributiv tilgang plus direkte systemudvidelse for processer med flere produkter og closed loop-estimering for genanvendelse (i overensstemmelse med standardens krav).
Attributiv tilgang.
Fordelingsregler for genanvendelse og energiudnyttelse foreslår pr. materiale.
Attributiv tilgang. "Undgå fordeling" er den foretrukne tilgang.
Datakvalitet
Datakvalitet vurderes i forhold til følgende kriterier:
—
Teknologisk repræsentativitet
—
Geografisk repræsentativitet
—
Tidsmæssig repræsentativitet
—
Fuldstændighed
—
Parameterusikkerhed
—
Metodologisk relevans og konsistens (dvs. oprettelse af ressourceforbrugs- og emissionsprofil i henhold til denne vejledning).
Datakvalitetskrav skal opfyldes (for både specifikke og generiske data) af miljøaftryksundersøgelser til ekstern formidling. For miljøaftryksundersøgelser (der hævder at være i overensstemmelse med denne vejledning) til interne formål bør de angivne datakvalitetskrav opfyldes (dvs. anbefales), men det er ikke obligatorisk.
I den endelige ressourceforbrugs- og emissionsprofil for processer eller aktiviteter, der tegner sig for mindst 70 % af bidragene til hver påvirkningskategori (baseret på en evt. screening), skal både specifikke og generiske data opnå et generelt niveau på mindst "god kvalitet". En semikvantitativ vurdering af datakvalitet skal udføres og rapporteres for disse processer. […]
Med hensyn til niveauet for datakvalitetsvurderingen:
—
For generiske data skal vurderingen gennemføres på niveauet for inputstrømme (f.eks. indkøbt papir brugt i trykkeri).
—
For specifikke data skal den gennemføres på niveauet for de individuelle processer eller samlede processer eller på niveauet for individuelle inputstrømme.
Der skal angives datakvalitetskrav for følgende kriterier:
—
Tidsmæssig dækning
—
Geografisk dækning
—
Teknologisk dækning
—
Nøjagtighed
—
Fuldstændighed
—
Konsistens
—
Datakilder
—
Usikkerhed for oplysningerne
Der angives ingen minimumskrav til datakvalitet.
Ovennævnte otte kriterier skal omhandles i sammenlignende påstande.
Sammenligning af vejledning om produkters miljøaftryk (PEF) med ISO 14044:
1.
Datakvalitetskriterierne (seks i forhold til otte) dækker i vid udstrækning de samme forhold, men ISO går videre end PEF.
2.
I PEF skal de seks kriterier altid overvejes, mens de otte ISO-kriterier kunkan overvejes ved sammenlignende påstande.
3.
PEF fastsætter faktiske minimumskrav til datakvalitet, hvilket ISO ikke gør.
Anvender ISO 14044.
Tilpasset fra ISO 14044 (gælder for både primære og sekundære data):
—
Teknologisk repræsentativitet
—
Geografisk repræsentativitet
—
Tidsmæssig repræsentativitet
—
Fuldstændighed/nøjagtighed
—
Metodologisk relevans og konsistens.
Der angives ingen specifikke datakvalitets krav. Der henvises til ISO 14044.
Fem datakvalitetsindikatorer skal bruges til vurdering af datakvalitet:
—
Teknologisk repræsentativitet
—
Tidsmæssig repræsentativitet
—
Geografisk repræsentativitet
—
Fuldstændighed
—
Pålidelighed
For væsentlige processer skal virksomheder indgive en beskrivelse af datakilderne, datakvaliteten og evt. foranstaltninger for at forbedre datakvaliteten.
ADEME har nedsat et rådgivende udvalg vedrørende den offentlige database. Dette udvalg vurderer også datakvalitet/kvalitet og kritisk gennemgang.
—
Geografisk repræsentativitet
—
Teknologisk repræsentativitet
—
Tidsmæssig repræsentativitet
—
Fuldstændighed af elementære strømme
—
Nøjagtighed/usikkerhed
—
Reproducerbarhed
Der angives ingen minimumskrav til datakvalitet.
Tilpasset fra ISO 14044.
Der angives ingen minimumskrav til datakvalitet.
Datatype og dataindsamling
Dataindsamlingsskabelon
Specifikke data
 skal indhentes for alle forgrundsprocesser og evt. baggrundsprocesser. Hvis generiske data er mere repræsentative eller relevante end specifikke data for forgrundsprocesser (begrundes og rapporteres), skal generiske data også anvendes for forgrundsprocesserne
Generiske data
 bør kun anvendes i forbindelse med processer i baggrundssystemet, medmindre generiske data er mere repræsentative eller relevante end specifikke data for forgrundsprocesser. Hvis dette er tilfældet,skal generiske data også anvendes for processer i forgrundssystemet
Generiske data (som opfylder datakvalitetskravene i vejledningen om produkters miljøaftryk) skal så vidt muligt indhentes fra:
—
data, der er udviklet i overensstemmelse med kravene i de relevante PEFCR'er
—
data, der er udviklet i overensstemmelse med kravene vedrørende miljøaftryksundersøgelser
—
ILCD-datanettet (data, der overholder ILCD-kravene for situation A)
—
ELCD.
Dataindsamlingsskabelon:
 Den angivne skabelon er til orientering.
Primære data:
 Indsamles (måles, beregnes eller estimeres) fra produktionssteder tilknyttet enhedsprocesser inden for systemgrænsen.
Sekundære data:
 Data hentet fra andre kilder, f.eks. litteratur eller databaser. Der anbefales ingen specifik datakilde. Den ansvarlige for undersøgelsen skal følge de definerede datakvalitetskrav ved udvælgelse af sekundære data.
Dataindsamlingsskabelon:
 Se ISO/TR 14049.
Anvender ISO 14044.
Primære data:
 Primære data foretrækkes til forgrundssystemet og de vigtigste baggrundsprocesser. Sekundære data kan også bruges, hvis de er i overensstemmelse med ILCD og sikrer god og påviselig repræsentativitet for disse processer/produkter.
For alle andre databehov foretrækkes 
sekundære data
 af bedste kvalitet, som er i overensstemmelse med ILCD. Evt. datamangler skal afhjælpes ved hjælp af "dataestimater" af minimumskvalitet.
Metodologivejledningen anerkender, at datastyringsplanen bør indeholde en dataindsamlingsskabelon.
Hvis proces- LCA anvendes, skal kravet/anbefalingen vedrørende 
primære data
 opfylde ISO 14044.
Sekundære data:
 Der angives ingen specifik datakilde.
Der angives ingen 
dataindsamlingsskabelon
.
Der kræves 
primære data
 for alle processer, der ejes eller kontrolleres af den rapporterende virksomhed.
Sekundære data:
 Data af bedste kvalitet anbefales, og primære data foretrækkes, hvis de er tilgængelige.
Metodologivejledningen anerkender, at datastyringsplanen bør indeholde en dataindsamlingsskabelon.
Der gives dog ingen eksempler i standarden.
Primære data foretrækkes.
Specifikt krav er anført på produktkategoriniveau.
Dataindsamlingsskabelon
 for transport og enhedsproces vedhæftet i bilag E.
Der kræves 
primære aktivitetsdata
 for alle processer, der ejes eller drives af den rapporterende organisation.
Sekundære data
 skal bruges for input, hvis primære aktivitetsdata ikke er fremskaffet.
Sekundære data bør overholde kravene i PAS. Udvælgelsen af sekundære data skal baseres på:
1)
datakvalitetsregler, der er hentet fra ISO 14044
2)
en præference for sekundære data fra peer review-publikationer eller andre kompetente kilder.
Dataindsamlingsskabelon:
 Findes i PAS 2050-vejledningen.
Fordeling/hierarki ved multifunktionalitet
Følgende beslutningshierarki ved multifunktionalitet skal anvendes til løsning af alle problemer med multifunktionalitet i forbindelse med miljøaftryksundersøgelser: 1) opdeling eller systemudvidelse; 2) fordeling baseret på et relevant underliggende fysisk forhold (evt. 
substitution
); 3) fordeling baseret på et andet forhold.
Fordeling bør så vidt muligt undgås via procesopdeling eller systemudvidelse. Hvis det ikke er muligt, bør fysiske forhold (f.eks. masse eller energi) mellem produkter eller funktioner bruges til at opdele input og output.
Hvis fysiske forhold ikke kan fastslås, skal andre forhold anvendes (f.eks. økonomisk værdi).
Anvender ISO 14044.
Videreudviklet og detaljeret ud fra ISO 14044:
—
Fordeling undgås ved opdeling eller virtuel opdeling.
—
Substitution/systemudvidelse (også af bredere funktioner) af markedsmiks.
—
Årsagsbetinget fordeling af fysisk forhold, f.eks. masse eller energi.
—
Økonomisk fordeling.
Hvis analysen omfatter en nyudviklet beregning af P-LCA-data, der opsplitter et færdigt produkt i dets primære produktækvivalenter, skal den overholde ISO 14040 og 14044.
Tilpasset fra ISO 14044.
—
Virksomheder skal så vidt muligt undgå fordeling ved hjælp af procesopdeling, redefinition af den funktionelle enhed eller systemudvidelse.
—
Hvis fordeling ikke kan undgås, skal virksomheder fordele emissioner og optag baseret på de underliggende fysiske forhold mellem det undersøgte produkt og dets sideprodukter.
—
Når selve de fysiske forhold ikke kan fastlægges, skal virksomheder vælge økonomisk fordeling eller en anden fordelingsmetode, der afspejler andre forhold mellem det undersøgte produkt og dets sideprodukter.
Anvender ISO 14044.
Videreudviklet ud fra ISO 14044.
1.
Fordeling for sideprodukter undgås ved at opdele enhedsprocesseri delprocesser eller ved at udvide produktsystemet.
2.
Hvis 1 ikke er relevant, foretages fordeling i henhold til supplerende krav.
3.
Hvis der ikke er opstillet supplerende krav, foretrækkes økonomisk værdi.
Fordeling til genanvendelse
Specifik vejledning (herunder formel!) er angivet, som også omhandler energiudnyttelse.
Dette spørgsmål er omhandlet separat, og det generelle princip om at undgå fordeling anføres, men der gives ingen specifik regel – ingen formel.
Substitution af primær produktion af undgået produkt.
Følger fordelingshierarkiet i ISO 14044. Bilag C, somindeholder formlerne, er TIL ORIENTERING.
Substitution af markedsgennemsnitlig primær produktion af undgået produkt.
Ingen retningslinjer.
Metoden for closed loop-estimering eller genanvendt indhold skal anvendes. Hvis ingen af metoderne er hensigtsmæssig, kan andre metoder, som er i overensstemmelsemed ISO 14044, anvendes, hvis det oplyses og begrundes i rapporten.
Giver meget detaljerede retningslinjer og formler for closed loop- og open loop-genanvendelse med eller uden energiudnyttelse.
Omfatter formler til beregning af emissioner og skelner mellem metode for genanvendt indhold og metode til estimering af closed loop-genanvendelse.
(Fastlægger kriterier for anvendelse af 0/100 og100/0).
Fossile og biogene kulstofemissioner og -optag
Optag og emissioner skal rapporteres separat for både fossile og biogene kilder.
Ingen retningslinjer.
Optag og emissioner skal rapporteres separat for både fossile og biogene kilder.
Optag og emissioner skal rapporteres separat for både fossile og biogene kilder.
Ingen retningslinjer.
Både kulstofemissioner og -optag fra fossile og biogene kilder er medtaget i opgørelsens resultater og rapporteres separat for at sikre gennemsigtighed (obligatorisk, medmindre andet er angivet).
Både kulstofemissioner og -optag fra fossile og biogene kilder bør rapporteres separat.
Både kulstofemissioner og -optag er medtaget i vurderingen (obligatorisk), med undtagelse af biogene emissioner og optag fra fødevarer og foder (ikke obligatorisk).
Direkte/indirekte ændringer i arealanvendelse
Drivhusgasemissioner som følge af direkte ændringer i arealanvendelse skal fordeles til varer/tjenester i 20 år efter ændringen i arealanvendelse ved hjælp af IPCC's tabel over standardværdier.
Indirekte ændringer i arealanvendelse
: Drivhusgasemissioner, der skyldes indirekte ændringer i arealanvendelse skal ikke tages i betragtning i standardpåvirkningskategorierne for miljøaftryk
Ingen retningslinjer.
Direkte ændringer i arealanvendelse:
 Bruger IPCC's retningslinjer.
Indirekte ændringer i arealanvendelse:
 Overvejes, når en internationalt fastlagt metode foreligger.
Direkte ændringer i arealanvendelse:
 Specifikke retningslinjer baseret på IPCC med standardtabel. Ændringer fordeles til varer/tjenester i 20 år efter ændringen i arealanvendelse (kan tilpasses i tilfælde af bedre specifikke kontrollerede data).
Indirekte ændringer i arealanvendelse: Er omhandlet under konsekventielmodellering, men ikke for (attributive) LCA'er på produktniveau.
Direkte ændringer i arealanvendelse:
 Arealanvendelsestyper anvendt i rapporten er i overensstemmelse med National Footprint Accounts for både aftryk og biokapacitet.
Indirekte ændringer i arealanvendelse:
 Ingen retningslinjer.
Direkte ændringer i arealanvendelse:
 Kræves ved attributive processer. Der gives yderligere vejledning i beregning. Se IPCC for datakilder.
Indirekte ændringer i arealanvendelse:
 Kræves ikke.
Direkte ændringer i arealanvendelse:
 Reference til IPCC-metodologi.
Indirekte ændringer i arealanvendelse:
 Overvejes, når en internationalt fastlagt metode foreligger.
Direkte ændringer i arealanvendelse:
 Omfatter specifikt emissioner fra ændringer i arealanvendelse inden for de sidste 20 år.
Indirekte ændringer i arealanvendelse
 er udelukket.
Kulstoflagring og forsinkede emissioner
Kreditter i forbindelse med midlertidig (CO
2
-)lagring og forsinkede emissioner skal ikke medtages i beregningen af standardpåvirkningskategorierne for miljøaftryk, medmindre det er anført i de tilknyttede regler for en produktkategoris miljøaftryk.
Ingen specifikke retningslinjer/oplysninger. I den angivne fortolkning af definitionen af LCA foreslås det dog, at kulstoflagring og forsinkede emissioner udelukkes fra undersøgelsens sædvanlige omfang.
Kulstoflagring skal rapporteres separat.
Udelukket fra undersøgelsens sædvanlige omfang. Hvis det er medtaget som en del af undersøgelsens mål, giver ILCD-håndbogen detaljeret operationel vejledning.
Svarer til den tilgang, der anbefales i PAS 2050 for metoder til beregning af virkningen af kulstoflagre.
Midlertidig lagring skal skelnes fra permanent lagring, hvis den er garanteret i mere end 10 000  år.
Ingen retningslinjer.
Kulstof, der frigives som resultat af bortskaffelsen i løbet af undersøgelsesperioden, behandles som lagret kulstof. Perioden skal så vidt muligt være videnskabeligt begrundet eller mindst 100 år.
Forsinkede emissioner eller vægtningsfaktorer (f.eks. midlertidigt kulstof) skal ikke medtages i opgørelsens resultater, men kan rapporteres separat.
Biogent og fossilt kulstof. Tidsvægtet gennemsnit for lagring/forsinkelse i op til 100 år.
Det er valgfrit, om begrebet forsinkede emissioner skal anvendes, og beslutningen træffes for hver PEFCR.
Optag af drivhusgasser kan medregnes for produkter, der indeholder biomasse, hvis denne biomasse stammer fra skov, der genplantes.
Alle virkninger af kulstoflagring medtages i opgørelsen, men skal også registreres separat. Vægtningsfaktorer for forsinkede emissioner indgår ikke i opgørelsens resultat, men der gives en metode (i bilag B), hvis organisationer vil anvende dem. Hvis det er tilfældet, skal dette registreres adskilt fra opgørelsens resultat.
Emissionsudligning
Skal ikke medtages i vurderingen.
Ingen retningslinjer.
Skal ikke medtages i vurderingen.
Skal ikke medtages i vurderingen.
Ingen retningslinjer.
Skal ikke medtages i vurderingen.
Skal ikke medtages i vurderingen.
Skal ikke medtages i vurderingen.
Gennemgang og kvalifikationer for eksperter
Medmindre andet er angivet i de relevante politiske instrumenter, skal en undersøgelse, som skal formidles eksternt, gennemgås en uafhængig og kvalificeret ekstern ekspert (eller ekspertgruppe). En miljøaftryksundersøgelse til støtte for en sammenlignende påstand, der offentliggøres, skal baseres på relevante PEFCR'er og skal gennemgås af en uafhængig ekspert og et panel af interessenter.
Der er fastlagt minimumskrav for eksperternes kvalifikationer.
Indeholder krav vedrørende sammenlignende undersøgelser:
Hvis undersøgelsen skal anvendes i forbindelse med en sammenlignende påstand, der skal offentliggøres, skal interessenter udføre denne evaluering som en kritisk gennemgang og fremlægge generelle oplysninger om typen af gennemgang.
Fastlægger forskellige verifikationsordninger afhængigt af karakteren af og formålet med undersøgelsen: erklæring, påstand eller mærkning.
Fastlægger minimumskrav med hensyn til type af gennemgang, ekspertens kvalifikationer, og hvordan gennemgangen foretages (for en generel LCA-undersøgelse er en uafhængig gennemgang f.eks. et minimumskrav).
Angiver, at rapporten bør vurderes uafhængigt, men der gives ingen specifikke retningslinjer.
Der kræves kontrol, som kan opnås gennem:
—
verifikation ved førstepart
—
verifikation ved tredjepart
—
kritisk gennemgang.
Sekundære data, der ikke er indhentet fra anbefalede kilder, skal gennemgås af udvalg.
I PCR defineres den tidsmæssige gyldighed af data samt opdateringsfrekvensen og valideringsprocessen for data og resultater.
Uafhængig verifikation ved uafhængigt certificeringsorgan, der er akkrediteret til at foretage vurdering og certificering i henhold til PAS 2050.
Der er andre muligheder for verifikation, herunder egenverifikation og verifikation ved ikke-akkrediteret organ afhængigt af den tiltænkte kommunikationsform.
Rapportering
Miljøaftryksrapporten skal som minimum indeholde et resumé, en hovedrapport og et bilag. De skal indeholde alle de angivne elementer. Evt. yderligere understøttende oplysninger kan også angives i en fortrolig rapport eller lignende.
(Indholdet af disse obligatoriske rapporteringselementer er i nøje overensstemmelse med rapporteringskravene i ISO 14044. Hvis vurderingen understøtter sammenlignende påstande (som skal offentliggøres), går rapporteringskravene i ISO dog videre end PEF-rapporteringskravene.
Opstiller generelle rapporteringskrav og yderligere krav i forbindelse med tredjepartsrapportering.
Der gives ikke et eksempel på LCA-rapportskabelonen i ISO 140xx.
ISO 14048 indeholder kun skabelonen og/eller kravene vedrørende datasættet.
Opstiller generelle rapporteringskrav (tilpasset fra ISO 14044).
Yderligere krav i forbindelse med tredjepartsrapportering:
a)
ændring af indledende omfang og begrundelse
b)
beskrivelse af livscyklusfaserne
c)
systemgrænse, herunder input- og outputtype i systemet som elementære strømme, […]
d)
beskrivelse af vigtige enhedsprocesser, […]
e)
data, […]
f)
resultater af fortolkningen, herunder konklusioner og begrænsninger.
Opstiller generelle rapporteringskrav og yderligere krav i forbindelse med tredjepartsrapportering.
Omfatter datasæt- og forsøgsrapportformat og -skabeloner.
Understøtter elektronisk/webbaseret dataudveksling og workflow.
Der angives ingen rapportskabelon.
Andre krav gælder […]
Opstiller en liste over krævede og valgfrie elementer til offentlig rapportering (skabelon findes på webstedet for GHG-protokollen).
Der angives ingen rapportskabelon.
Der angives ingen rapportskabelon.
Fortolkning af resultater
Fortolkningsfasen for miljøaftryksundersøgelsen skal omfatte følgende trin: 1) "vurdering af miljøaftryksmodellens robusthed", 2) "identifikation af brændpunkter", 3) "vurdering af usikkerhed" og 4) "konklusioner, anbefalinger og begrænsninger".
Valgfrit redskab til fortolkning af resultater: fuldstændighedskontrol, følsomhedskontrol og konsistenskontrol. Disse er obligatoriske i ISO 14044.
—
Identifikation af de væsentligste problemer baseret på resultaterne af LCI- og LCIA-faserne af LCA.
—
Evaluering, der omfatter fuldstændigheds-, følsomheds- og konsistenskontrol.
—
Konklusioner, begrænsninger og anbefalinger.
Anvender ISO 14044.
Videreudviklet ud fra ISO 14044.
Anvender ISO 14044.
Forhold vedrørende fortolkning er omhandlet i kapitlerne om usikkerhed, rapportering og præstationssporing.
Anvender ISO 14044.
Anvender ISO 14044.
Usikkerhed for resultater
Der skal mindst gives en kvalitativ beskrivelse af usikkerheder.
TIP: Kvantitative vurderinger af usikkerhed kan beregnes for varians forbundet med væsentlige processer og karakteriseringsfaktorer ved hjælp af Monte Carlo-simuleringer.
Anført som et krav, men der gives ikke detaljerede retningslinjer.
"En analyse af resultater med hensyn til følsomhed og usikkerhed skal gennemføres for undersøgelser, der påtænkes anvendt i sammenlignende påstande, der vil blive offentliggjort".
Anført som et krav, men der gives ikke detaljerede retningslinjer.
Ingen specifik metode i den nuværende vejledning. Der angives kun en ramme.
Der gives ingen detaljerede retningslinjer, men det anføres, at et estimat for følgende typer usikkerhed skal angives separat:
—
Inputparametre
—
Forudsat proportionalitet
—
Kategorifejl
—
Ufuldstændig eller delvis dækning
Kræver rapportering af kvalitativ usikkerhed for væsentlige processer.
Vejledning om og redskaber til udførelse af kvantitativ vurdering af usikkerhed findes som supplerende information for webstedet for GHG-protokollen.
De sektorspecifikke arbejdsgrupper skal gennemføre usikkerheds- og følsomhedsanalyse baseret på ISO 14040:2006.
Der fokuseres specifikt på væsentlige miljøaspekter for at sikre, at de oplysninger, der gives til forbrugere, altid er relevante.
Virksomheder skal indgive en kvalitativ erklæring om usikkerhed og metodologiske valg i forbindelse med opgørelsen. Metodologiske valg omfatter:
—
anvendelses- og bortskaffelsesprofil
—
fordelingsmetoder, herunder fordeling som følge af genanvendelse
—
kilde til anvendte GWP-værdier
—
beregningsmodeller.
(
1
)
  Forsyningskæde betegnes ofte som "værdikæde" i litteraturen. Termen "forsyningskæde" foretrækkes dog i denne sammenhæng for at undgå den økonomiske betydning, der ligger i termen "værdikæde".
(
2
)
  Europa-Kommissionen 2011: KOM(2011) 571 endelig: Meddelelse fra Kommissionen til Rådet, Europa-Parlamentet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget. Køreplan til et ressourceeffektivt Europa.
(
3
)
  http://ec.europa.eu/environment/resource_efficiency/index_en.htm.
(
4
)
  http://ec.europa.eu/environment/eussd/corporate_footprint.htm.
(
5
)
  Findes online på http://www.iso.org/iso/iso_catalogue.htm.
(
6
)
  Findes online på http://lct.jrc.ec.europa.eu/assessment/publications.
(
7
)
  
            "Ecological Footprint Standards 2009" – Global Footprint Network. Findes online på http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf.
(
8
)
  WRI og WBCSD (2011). Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
9
)
  http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96.
(
10
)
  Findes online på http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/.
(
11
)
  Dette dokument kan hentes på http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
12
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  En virksomhed producerer f.eks. 40 000 skjorter og 20 000 par bukser om året med et miljøaftryk på X for skjorter og Y for bukser. Organisationens miljøaftryk for virksomheden er Z om året. I teorien er
.
(
13
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  Livscyklussen er lig med de fortløbende og sammenhængende faser for et produktsystem fra anskaffelse eller indvinding af råvarer til bortskaffelse (ISO 14040:2006).
(
14
)
  En livscyklustilgang omfatter alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt fra et forsyningskædeperspektiv, herunder alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse samt alle relevante tilknyttede indvirkninger på miljøet (i stedet for at fokusere på én del af livscyklussen).
(
15
)
  Affald defineres som ethvert stof eller enhver genstand, som indehaveren agter eller er forpligtet til at skille sig af med (ISO 14040:2006).
(
16
)
  Produkt defineres som en vare eller en tjeneste (ISO 14040:2006).
(
17
)
  Forsyningskæde betegnes ofte som "værdikæde" i litteraturen. Termen "forsyningskæde" foretrækkes dog i denne sammenhæng for at undgå den økonomiske betydning, der ligger i termen "værdikæde".
(
18
)
  Råvare – primært eller sekundært materiale, der anvendes til fremstilling af et produkt (ISO 14040:2006).
(
19
)
  Findes online på http://www.iso.org/iso/iso_catalogue.htm.
(
20
)
  Findes online på http://lct.jrc.ec.europa.eu/assessment/publications.
(
21
)
  
            "Ecological Footprint Standards 2009" – Global Footprint Network. Findes online på http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf.
(
22
)
  GHGP 2011, Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard.
(
23
)
  Findes online på http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96.
(
24
)
  Findes online på http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/.
(
25
)
  Europa-Kommissionen – Det Fælles Forskningscenter – Institut for Miljø og Bæredygtig Udvikling (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. EC – IES – JRC, Ispra, november 2011. http://ec.europa.eu/environment/eussd/corporate_footprint.htm.
(
26
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  Systemgrænse: forhold, der er omfattet af eller udelukket fra undersøgelsen. En miljøaftryksanalyse fra vugge til grav bør f.eks. omfatte alle aktiviteter fra udvinding af råvarer til forarbejdning, distribution, lagring, anvendelse og deponering eller genanvendelse.
(
27
)
  Produktsystem: samling af enhedsprocesser med elementære strømme og produktstrømme, der udfører en eller flere definerede funktioner, og som modellerer et produkts livscyklus (ISO 14040:2006).
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28
)
  Sammenlignende påstande er miljøpåstande vedrørende et produkts generelt bedre eller ækvivalente miljøegenskaber sammenlignet med et konkurrerende produkt, der udfører samme funktion (ISO 14040:2006).
(
29
)
  En produktkategori er en gruppe af produkter, der kan opfylde tilsvarende funktioner (ISO 14025:2006).
(
30
)
  Hvis en proces eller et anlæg omfatter mere end én funktion, dvs. den/det leverer flere varer og/eller tjenester ("sideprodukter"), er processen eller anlægget "multifunktionelt". I det tilfælde skal alle input og emissioner i forbindelse med processen fordeles mellem det undersøgte produkt og de øvrige sideprodukter på en fastlagt måde (se afsnit 6.10 og bilag V).
(
31
)
  Produktkategoriregler er et sæt specifikke regler, krav og retningslinjer, der finder anvendelse ved udvikling af type III-miljøvaredeklarationer for en eller flere produktkategorier (ISO 14025:2006).
(
32
)
  Et miljøforhold defineres som et element af en organisations aktiviteter eller produkter, som påvirker eller kan påvirke miljøet.
(
33
)
  Livscyklusvurdering er samling og evaluering af et produktsystems input, output og potentielle miljøvirkninger i hele dets livscyklus (ISO 14040:2006).
(
34
)
  Datakvalitet beskriver data med hensyn til deres evne til at opfylde de angivne krav (ISO 14040:2006). Datakvalitet omfatter forskellige forhold, f.eks. teknologisk, geografisk og tidsmæssig repræsentativitet samt fuldstændighed og nøjagtighed af de foreliggende data.
(
35
)
  Fordeling er en tilgang til løsning af problemer i forbindelse med multifunktionalitet. Den omfatter opdeling af input- eller outputstrømme for en proces eller et produktsystem mellem det undersøgte produktsystem og et eller flere andre produktsystemer (ISO 14040:2006).
(
36
)
  I nogle tilfælde kan eksisterende produktkategoriregler blot ændres/suppleres.
(
37
)
  http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication?p_product_code=KS-RA-07-015.
(
38
)
  I henhold til NACE vises den alfabetiske kode ikke i talkoden og er derfor ikke relevant her.
(
39
)
  En del af forsyningskæden for et produkt fra udvinding af råvarer (vugge) til producentens "dør". Distributions-, lagrings-, anvendelses- og bortskaffelsesfaserne i forsyningskæden er udeladt (se ordlisten).
(
40
)
  Dør til grav: en del af forsyningskæden, der omfatter faserne for distribution, lagring, anvendelse og deponering eller genanvendelse. Alle relevante input og output tages i betragtning for alle livscyklusfaser (se ordlisten).
(
41
)
  Sammenlignende påstande er miljøpåstande vedrørende et produkts generelt bedre eller ækvivalente miljøegenskaber sammenlignet med et konkurrerende produkt, der udfører samme funktion.
(
42
)
  Udtrykket "analyseenhed" anvendes i denne vejledning i stedet for udtrykket "funktionel enhed" (functional unit), som anvendes i ISO 14044.
(
43
)
  Referencestrømmen er en måling af output fra processer i et bestemt produktsystem, der kræves for at opfylde den funktion, der udtrykkes ved analyseenheden (baseret på ISO 14040:2006).
(
44
)
  Input: produkt-, materiale- eller energistrøm, der tilføres en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter og sideprodukter (ISO 14040:2006).
(
45
)
  Output: produkt-, materiale- eller energistrøm, der forlader en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter, sideprodukter og udslip (ISO 14040:2006).
(
46
)
  Råvarer er primære eller sekundære materialer, der anvendes til at producere et produkt (ISO 14040:2006).
(
47
)
  Vugge til grav: et produkts livscyklus, der omfatter faserne for udvinding af råvarer, forarbejdning, distribution, lagring, anvendelse samt bortskaffelse eller genanvendelse. Alle relevante input og output tages i betragtning for alle livscyklusfaser.
(
48
)
  F.eks. producentens anlæg og andre processer, der gennemføres af producenten eller dennes leverandører, som f.eks. varetransport, tjenester på hovedkontoret osv.
(
49
)
  F.eks. de fleste processer tidligere i livscyklussen (upstream), som f.eks. infrastrukturer og bygninger, og generelt alle processer senere i livscyklussen (downstream).
(
50
)
  Mellemprodukt: output fra enhedsproces, der er input til andre enhedsprocesser, der kræver yderligere transformation i systemet (ISO 14040:2006).
(
51
)
  Downstream: forekommer i forsyningskæden for varer/tjenester efter produktionspunktet.
(
52
)
  Udtrykket "påvirkningskategori for miljøaftryk" anvendes i denne vejledning i stedet for udtrykket "påvirkningskategori" (impact category), som anvendes i ISO 14044.
(
53
)
  Udtrykket "påvirkningskategoriindikator for miljøaftryk" anvendes i denne vejledning i stedet for udtrykket "impact category indicator" (påvirkningskategoriindikator), som anvendes i ISO 14044:2006.
(
54
)
  Udtrykket "vurdering af virkning af miljøaftryk" bruges i denne vejledning i stedet for udtrykket "livscyklusvurdering af virkninger" (life cycle impact assessment), som anvendes i ISO 14044:2006. Det er den fase af miljøaftryksundersøgelsen, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et produkt i hele dets livscyklus (baseret på ISO 14044:2006). Metoderne til vurdering af virkninger af miljøaftryk omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
(
55
)
  Oplysninger om miljøpåvirkningskategorier og vurderingsmetoder findes i ILCD-håndbøgerne "Framework and requirements for LCIA models and indicators", "Analysis of existing Environmental Assessment methodologies for use in LCA" og "Recommendation for life cycle impact assessment in the European context". Disse findes online på http://lct.jrc.ec.europa.eu/.
(
*1
)
  CFC-11 = trichlorfluormethan (også kaldet freon-11 eller R-11), er en chlorfluorcarbon.
(
*2
)
  PM2,5 = partikelstof med en diameter på 2,5 μm eller mindre.
(
*3
)
  NMVOC = flygtige organiske forbindelser, der ikke er metan (non-metan-VOC'er)
(
56
)
  Datakvalitet: beskrivelse af data med hensyn til deres evne til at opfylde de angivne krav (ISO 14040:2006). Datakvalitet omfatter forskellige forhold, f.eks. teknologisk, geografisk og tidsmæssig repræsentativitet samt fuldstændighed og nøjagtighed af de foreliggende data.
(
57
)
  Karakterisering er beregningen af omfanget af bidraget fra hvert klassificeret input/output til deres respektive påvirkningskategorier for miljøaftryk og de samlede bidrag inden for hver kategori. Dette kræver en lineær multiplikation af de foreliggende data med karakteriseringsfaktorer for hvert stof og hver undersøgt påvirkningskategori for miljøaftryk. For påvirkningskategorien for miljøaftryk "Klimaændringer" er CO
2
 f.eks. valgt som referencestof, og referenceenheden er kg CO
2
-ækvivalent.
(
58
)
  En karakteriseringsfaktor er en faktor udledt af en karakteriseringsmodel, der anvendes til at omregne et resultat af en ressourceforbrugs- og emissionsprofil til den fælles enhed for påvirkningskategoriindikatoren for miljøaftryk (baseret på ISO 14040:2006).
(
59
)
  Generiske data er data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i metoden for organisationers miljøaftryk.
(
60
)
  Udtrykket "ressourceforbrugs- og emissionsprofil" anvendes i denne vejledning i stedet for udtrykket "livscyklusopgørelse" (life cycle inventory), som anvendes i ISO 14044.
(
61
)
  Generiske data er data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i metoden for produkters miljøaftryk.
(
62
)
  Klassificering er tildelingen af materiale-/energiinput og -output opgjort i ressourceforbrugs- og emissionsprofilen til påvirkningskategorier for miljøaftryk i overensstemmelse med hvert stofs potentiale til at bidrage til hver af de undersøgte påvirkningskategorier for miljøaftryk.
(
63
)
  En kritisk gennemgang er en proces, der har til formål at sikre konsistens mellem en miljøaftryksundersøgelse og principperne og kravene i denne vejledning og evt. PEFCR'er (baseret på ISO 14040:2006).
(
64
)
  Dør til dør (gate to gate): en del af forsyningskæden for et produkt, der kun omfatter processer inden for en bestemt organisation eller et bestemt anlæg.
(
65
)
  Dette afsnit er baseret på kapitel 7.3.1 i Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
66
)
  Læsseratioen er forholdet mellem et køretøjs faktiske last og den fulde last eller kapacitet (f.eks. masse eller volumen) pr. tur.
(
67
)
  Yderligere oplysninger kan fås på: http://lct.jrc.ec.europa.eu/assessment/data.
(
68
)
  Dette afsnit er baseret på kapitel 7.3.1 i Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
69
)
  EU 2009: Europa-Parlamentets og Rådets direktiv 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF (
EFT L 140 af 5.6.2009, s. 16
.)
(
70
)
  En karakteriseringsfaktor er en faktor udledt af en karakteriseringsmodel, der anvendes til at konvertere et resultat af en ressourceforbrugs- og emissionsprofil til den fælles enhed for virkningskategoriindikatoren for miljøaftryk (baseret på ISO 14040:2006).
(
71
)
  En særskilt opgørelse af emissioner/optag af biogene CO
2
-kilder betyder, at følgende karakteriseringsfaktorer (se afsnit 6.1.2) skal tildeles for virkningskategorien for miljøaftryk Klimaændringer: "– 1" for optag af biogent CO
2
; "+ 1" for emissioner af biogent CO
2
; "+ 25" for methanemissioner.
(
72
)
  Hvis oplysningerne om perioden ikke foreligger, vælges en af følgende to muligheder mht. den dato, hvor ændringen i arealanvendelsen fandt sted: a) “Den 1. januar i det første år, for hvilket det kan påvises, at ændringen i arealanvendelsen har fundet sted”, eller b) “Den 1. januar i det år, hvor vurderingen af drivhusgasemissioner og optag gennemføres” (BSI 2011).
(
73
)
  EU 2009: direktiv 2009/28/EF
(
74
)
  Europa-Kommissionen – Det Fælles Forskningscenter – Institut for Miljø og Bæredygtig Udvikling (2010f). ILCD (International Reference Life Cycle Data System) Handbook – Nomenclature and other conventions. First edition. EUR 24 384. Den Europæiske Unions Publikationskontor, Luxembourg. http://lct.jrc.ec.europa.eu/assessment/publications.
(
75
)
  Udtrykket "teknologisk repræsentativitet" bruges i denne vejledning i stedet for udtrykket "teknologisk dækning" (technological coverage), som anvendes i ISO14044.
(
76
)
  Udtrykket "geografisk repræsentativitet" bruges i denne vejledning i stedet for udtrykket "geografisk dækning" (geographical coverage), som anvendes i ISO14044.
(
77
)
  Udtrykket "tidsmæssig repræsentativitet" bruges i denne vejledning i stedet for udtrykket "tidsmæssig dækning" (time-related coverage), som anvendes i ISO14044.
(
78
)
  Udtrykket "parameterusikkerhed" bruges i denne vejledning i stedet for udtrykket "nøjagtighed" (precision), som anvendes i ISO14044.
(
79
)
  Udtrykket "metodologisk relevans og konsistens" bruges i denne vejledning i stedet for udtrykket "konsistens" (consistency), som anvendes i ISO14044.
(
80
)
  Dette krav gælder indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.
(
81
)
  Attributiv: Henviser til procesbaserede modeller, der har til formål at give en statisk repræsentation af de gennemsnitlige forhold.
(
82
)
  Henviser til direkte målte eller indsamlede data, der er repræsentative for aktiviteterne på et bestemt anlæg eller på bestemte samlinger af anlæg. Synonym med "primære data".
(
83
)
  Henviser til data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i metoden for produkters miljøaftryk.
(
84
)
  Sideprodukt: to eller flere produkter, der kommer fra samme enhedsproces eller produktsystem (ISO 14040:2006).
(
85
)
  Aktivitetsdata er data, der er specifikke for den undersøgte proces, i modsætning til generiske data.
(
86
)
  Herunder gennemsnitsdata, der repræsenterer flere anlæg. Gennemsnitsdata henviser til et produktionsvægtet gennemsnit af specifikke data.
(
87
)
  Se ordlisten for en definition af "forgrundsprocesser" og "baggrundsprocesser".
(
88
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm.
(
89
)
  http://lct.jrc.ec.europa.eu/assessment/data.
(
90
)
  http://lct.jrc.ec.europa.eu/assessment/data.
(
91
)
  Ekstrapolerede data er data fra en bestemt proces, som bruges til at repræsentere en lignende proces, for hvilken data ikke er tilgængelige, og som antages at være rimeligt repræsentative.
(
92
)
  En enhedsproces er det mindste element, der indgår i ressourceforbrugs- og emissionsprofilen, for hvilket input- og outputdata er kvantificeret (baseret på ISO 14040:2006).
(
93
)
  
            "En direkte attributiv proces" er en proces, aktivitet eller virkning, der opstår inden for den definerede systemgrænse.
(
94
)
  Se et eksempel på direkte substitution nedenfor.
(
95
)
  Et produktsystem er samlingen af enhedsprocesser med elementære strømme og produktstrømme, der udfører en eller flere definerede funktioner, og som modellerer et produkts livscyklus (ISO 14040:2006).
(
96
)
  Indirekte substitution forekommer, når et produkt substitueres, men man ikke ved, præcist med hvilke produkter.
(
97
)
  Et miljøsystem defineres som et system af fysiske, kemiske og biologiske processer for en bestemt påvirkningskategori for miljøaftryk, der kæder ressourceforbrugs- og emissionsprofilen sammen med påvirkningskategoriindikatorer (baseret på ISO 14040:2006).
(
98
)
  Flere oplysninger om eksisterende tilgange til vægtning i forbindelse med livscyklusvurderinger findes i følgende rapporter fra JRC og CML: "Background review of existing weighting approaches in LCIA" og "Evaluation of weighting methods for measuring the EU-27 overall environmental impact". De findes online på http://lct.jrc.ec.europa.eu/assessment/publications.
(
99
)
  Det bemærkes, at ISO 14040 og 14044 ikke tillader brug af vægtning til støtte for sammenlignende påstande, der offentliggøres.
(
100
)
  Udtrykket "fortolkning af miljøaftryk" anvendes i denne vejledning i stedet for udtrykket "livscyklusfortolkning" (life cycle interpretation), som anvendes i ISO 14044.
(
101
)
  Hovedrapporten som defineret her er så vidt muligt i overensstemmelse med ISO 14044-kravene til rapportering for undersøgelser, der ikke indeholder sammenlignende påstande, der skal offentliggøres.
(
102
)
  En enhedsproces er det mindste element, der indgår i ressourceforbrugs- og emissionsprofilen, for hvilket input- og outputdata er kvantificeret (baseret på ISO 14040:2006).
(
103
)
  Følsomhedsanalyser er systematiske procedurer for estimering af betydningen af valg, der træffes med hensyn til metoder og data, for resultaterne af en miljøaftryksundersøgelse (baseret på ISO 14040:2006).
(
104
)
  Dette afsnit er baseret på kapitel 12.3 i Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
105
)
  Se tabel 1 i afsnit 1.1.
(
106
)
  Års erfaring inden for miljøgennemgang og -revision.
(
107
)
  Antal gennemgange vedrørende ISO 14040/14044-overensstemmelse, ISO 14025-overensstemmelse (miljøvaredeklarationer (EPD)) eller LCI-datasæt.
(
108
)
  Års erfaring inden for livscyklusvurderinger fra og med universitetsuddannelse.
(
109
)
  Års erfaring inden for en sektor, der er relevant for det undersøgte produkt. Kendskab til teknologier eller andre aktiviteter kvalificeres ud fra NACE-koder (
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter – NACE rev. 2
). Tilsvarende klassificeringer fra andre internationale organisationer kan anvendes. Erfaringer med teknologier eller processer inden for en delsektor gælder for hele sektoren.
(
110
)
  Års erfaring inden for den offentlige sektor, f.eks. forskningscenter, universitet eller offentlig institution, der er relevant for det undersøgte produkt.
(*)
Kandidaten skal beregne antallet af års erfaring ud fra ansættelseskontrakter. Professor A har f.eks. været deltidsansat på universitet B fra januar 2005 til december 2010 og deltidsansat i et raffinaderi. Professor A har således tre års erfaring fra den private sektor, og tre års erfaring fra den offentlige sektor (universitetet).
(
111
)
  De yderligere scores er supplerende.
(
112
)
  WRI og WBCSB – Bilag 3 til Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011.
(
113
)
  Der skelnes mellem "elementære strømme", som er (ISO 14044:2006, 3.12) "materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning", og "ikke-elementære strømme", som er alle de øvrige input (f.eks. elektricitet, materialer og transportprocesser) og output (f.eks. affald og biprodukter) i et system, der kræver yderligere udarbejdelse af modeller for at blive omdannet til elementære strømme
(
114
)
  Open loop-genanvendelse henviser til tilfælde, hvor materialet fra det undersøgte produktsystem genanvendes helt eller delvist i et andet produktsystem.
(
115
)
  Closed loop-genanvendelse henviser til tilfælde, hvor materialet fra det undersøgte produktsystem genanvendes i det samme produktsystem.
(
116
)
  Denne tilgang er baseret på “open loop”, hvor markedet ikke viser nogen synlig uligevægt (fordeling 50/50) for BPX 30-323-0. (ADEME 2011) Der blev foretaget vise tilpasninger for fordelingen af bortskaffelsesvirkningerne med henblik på også at opnå en korrekt fysisk balance i systemer, der består af forskellige produkter
(
117
)
  Analyseenheden kan variere afhængigt af det undersøgte produkt/materiale. I mange tilfælde er enheden 1 kg materiale, men kan være en anden, hvis det er relevant. For træ er det f.eks. mere almindeligt at bruge 1 m
3
 som analyseenhed (fordi vægten varierer afhængigt af vandindholdet).
(
118
)
  Data om produktion og håndtering af farligt/ikke-farligt affald pr. medlemsstat findes på: http://epp.eurostat.ec.europa.eu/portal/page/portal/environment/data/main_tables.
(
119
)
  Data om produktion og håndtering af farligt/ikke-farligt affald pr. medlemsstat findes på: http://epp.eurostat.ec.europa.eu/portal/page/portal/waste/data/main_tables.
(
120
)
  http://lct.jrc.ec.europa.eu/assessment/publications.
(
121
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetList.vm?topCategory=End-of-life+treatment&subCategory=Energy+recycling.
(
122
)
  For eksempel: http://data.worldbank.org/data-catalog/commodity-price-data; http://www.metalprices.com/; http://www.globalwood.org/market/market.htm; http://www.steelonthenet.com/price_info.html; http://www.scrapindex.com/index.html.
(
123
)
  Denne tabel er hentet fra dokumentudkastet "Product Footprint Category Rules (PFCR) for Intermediate Paper Products" (2011) udarbejdet af Confederation of European Paper Industries (CEPI), som er baseret på udkastet til denne vejledning.
(
124
)
  Findes online på http://lct.jrc.ec.europa.eu/assessment/publications.
(
125
)
  
            "Ecological Footprint Standards 2009" – Global Footprint Network. Findes online på http://www.footprintnetwork.org/images/uploads/Ecological_Footprint_Standards_2009.pdf.
(
126
)
  WRI og WBCSD (2011). Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011.
(
127
)
  http://www2.ademe.fr/servlet/getDoc?id=11433&m=3&cid=96.
(
128
)
  Findes online på http://www.bsigroup.com/en/Standards-and-Publications/How-we-can-help-you/Professional-Standards-Service/PAS-2050/.
BILAG III
VEJLEDNING OM ORGANISATIONERS MILJØAFTRYK
RESUMÉ
110
Baggrund
110
Mål og målgruppe
110
Proces og resultater
111
Sammenhæng med vejledningen om produkters miljøaftryk
111
Terminologi: Skal, bør og kan
111
1.
GENERELT OM UNDERSØGELSER AF ORGANISATIONERS MILJØAFTRYK
112
1.1
Tilgang og anvendelser
112
1.2
Sådan bruges denne vejledning
113
1.3
Principper for undersøgelser af organisationers miljøaftryk
114
1.4
Faser i en undersøgelse af en organisations miljøaftryk
114
2.
BETYDNINGEN AF SEKTORREGLER FOR EN ORGANISATIONS MILJØAFTRYK
115
2.1
Generelt
115
2.2
Definition af den sektor, som er omfattet af sektorreglerne for organisationers miljøaftryk
116
3.
DEFINITION AF MÅL FOR UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
117
4.
DEFINITION AF OMFANG AF UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
118
4.1
Generelt
118
4.2
Definition af organisationen (analyseenhed)
119
4.3
Produktportefølje
119
4.4
Systemgrænser for undersøgelser af organisationers miljøaftryk
120
4.4.1
Organisationsgrænser
121
4.4.2
Grænser for undersøgelser af organisationers miljøaftryk
122
4.4.3
Diagram over systemgrænse
123
4.4.4
Sådan håndteres udligninger i en miljøaftryksundersøgelse
123
4.5
Valg af påvirkningskategorier og vurderingsmetoder
123
4.6
Valg af yderligere miljøoplysninger, der skal angives i miljøaftryksundersøgelsen
126
4.7
Forudsætninger/begrænsninger
127
5.
OPRETTELSE OG REGISTRERING AF RESSOURCEFORBRUGS- OG EMISSIONSPROFILEN (OPGØRELSESFASE)
128
5.1
Generelt
128
5.2
Screening
129
5.3
Datastyringsplan (valgfri)
130
5.4
Data til ressourceforbrugs- og emissionsprofil
130
5.4.1
Direkte aktiviteter og virkninger
131
5.4.2
Indirekte attributive aktiviteter længere oppe i forsyningskæden
132
5.4.3
Indirekte attributive aktiviteter længere nede i forsyningskæden
132
5.4.4
Yderligere krav til ressourceforbrugs- og emissionsprofilen
132
5.4.5
Udarbejdelse af modeller for transportscenarier
134
5.4.6
Udarbejdelse af modeller for anvendelsesfasen
135
5.4.7
Udarbejdelse af modeller for bortskaffelsesscenarier
136
5.5
Nomenklatur for ressourceforbrugs- og emissionsprofilen
137
5.6
Krav til datakvalitet
137
5.7
Indsamling af specifikke data
145
5.8
Indsamling af generiske data
146
5.9
Håndtering af resterende datamangler
147
5.10
Dataindsamling i forbindelse med de næste metodologiske faser i en undersøgelse af en organisations miljøaftryk.
147
5.11
Håndtering af multifunktionelle processer og -anlæg
148
6.
VURDERING AF VIRKNINGER AF ORGANISATIONERS MILJØAFTRYK
152
6.1
Klassificering og karakterisering (obligatorisk)
152
6.1.1
Klassificering af en organisations miljøaftryksstrømme
152
6.1.2
Karakterisering of strømme, der efterlader miljøaftryk
153
6.2
Normalisering & vægtning (anbefalet/valgfri)
154
6.2.1
Normalisering af resultater af en vurdering af virkninger af miljøaftryk (anbefalet)
154
6.2.2
Vægtning af resultater af en vurdering af virkninger af miljøaftryk (valgfri)
154
7.
FORTOLKNING AF MILJØAFTRYKSRESULTATER FOR ORGANISATIONER
155
7.1
Generelt
155
7.2
Vurdering af miljøaftryksmodellens robusthed
155
7.3
Identificering af brændpunkter (Væsentlige problemer)
156
7.4
Vurdering af usikkerhed
156
7.5
Konklusioner, anbefalinger og begrænsninger
156
8.
RAPPORTER OM ORGANISATIONERS MILJØAFTRYK
157
8.1
Generelt
157
8.2
Rapportelementer
157
8.2.1
Første element: resumé
157
8.2.2
Andet element: hovedrapporten
158
8.2.3
Tredje element: Bilag
159
8.2.4
Fjerde element: Fortrolig rapport
160
9.
KRITISK GENNEMGANG AF UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
160
9.1
Generelt
160
9.2
Gennemgangstype
160
9.3
Eksperternes kvalifikationer
161
10.
AKRONYMER OG FORKORTELSER
162
11.
ORDLISTE
163
12.
REFERENCER
168
Bilag I
Oversigt over vigtige obligatoriske krav til undersøgelser af organisationers miljøaftryk og udvikling af sektorregler for en organisations miljøaftryk
172
Bilag II:
Datastyringsplan (tilpasset fra GHG-protokollen)
185
Bilag III.
Tjekliste for dataindsamling
186
Bilag IV.
Identifikation af nomenklatur og egenskaber for specifikke strømme
190
Bilag V.
Håndtering af multifunktionalitet i forbindelse med genanvendelse
193
Bilag VI:
Vejledning i redegørelse for emissioner som følge af direkte ændringer i arealanvendelse med betydning for klimaændringer
195
Bilag VII:
Terminologi anvendt i denne vejledning sammenlignet med ISO-terminologi
197
Bilag VIII.
Vejledningen om organisationers miljøaftryk og ILCD-håndbogen: vigtige forskelle
198
Bilag IX.
Sammenligning af nøglekrav i vejledningen om organisationers miljøaftryk med andre metoder
199
RESUMÉ
Organisationers miljøaftryk (
Organisation Environmental Footprint - OEF
) er et multikriteriemål for en produktions- eller servicevirksomheds miljøpræstation i hele virksomhedens livscyklus. Det overordnede formål med undersøgelser af organisationers miljøaftryk er at reducere de miljøvirkninger, der er forbundet med en organisations aktiviteter, ved at tage forsyningskædeaktiviteter i betragtning 
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 (fra udvinding af råvarer via produktion og anvendelse til endelig affaldshåndtering). De involverede organisationer omfatter virksomheder, offentlige administrative enheder, nonprofit-organisationer og andre organer. Undersøgelser af organisationers miljøaftryk supplerer andre instrumenter, der har fokus på specifikke steder og tærskler.
Dette dokument beskriver, hvordan en organisations miljøaftryk beregnes, og hvordan sektorspecifikke metodekrav udvikles til brug i forbindelse med sektorreglerne for organisationers miljøaftryk (
Organisation Environmental Footprint Sector Rules - OEFSR
).
Baggrund
Dette arbejde er forbundet med én af byggestenene i Europa 2020-strategien – “Køreplan for et ressourceeffektivt Europa”
                   
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. Dokumentet indeholder forslag til, hvordan ressourceproduktiviteten kan forøges, og hvordan økonomisk vækst kan afkobles fra både ressourceanvendelse og miljøvirkninger ud fra et livscyklusperspektiv (dvs. ved at tage udvinding af råvarer, produktion, anvendelse, endelig affaldshåndtering og al nødvendig transport i en integreret tilgang i betragtning). Ét af målene er at “
                  
fastlægge en fælles metodologisk tilgang, så medlemsstaterne og den private sektor bliver i stand til at vurdere, formidle og benchmarke miljøhensyn i produkter, tjenester og virksomheder, som er baseret på en alsidig vurdering af deres miljømæssige indvirkning i hele deres livscyklus (‧miljøaftryk‧)
”. I 2010 opfordrede Rådet blandt andre Kommissionen og medlemsstaterne til at optimere anvendelsen af metoder som livscyklusanalyse af produkter under hensyntagen til det arbejde, der var udført i forbindelse med ILCD (International Reference Life Cycle Data System). 
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. Projektet vedrørende produkters og organisationers miljøaftryk blev derfor iværksat med henblik på at udvikle en harmoniseret europæisk metodologi til undersøgelser af miljøaftryk, som kan inddrage et bredere spektrum af relevante kriterier for miljøpræstation med udgangspunkt i en livscyklustilgang.
Ved en livscyklustilgang tages der hensyn til alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt eller en organisation fra et forsyningskædeperspektiv. Den omfatter alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse, alle relevante tilknyttede indvirkninger på miljøet og sundhedsvirkninger samt ressourcerelaterede trusler mod og byrder for samfundet samt afvejning af fordele og ulemper. Denne tilgang er afgørende for en effektiv styring, fordi vigtige miljømæssige virkninger kan finde sted længere oppe (upstream) eller længere nede (downstream) i forsyningskæden og kan derfor måske ikke umiddelbart påvises. Denne tilgang er også nødvendig for at afsløre eventuelle afvejninger mellem forskellige typer miljøvirkninger i forbindelse specifikke politikker og forvaltningsmæssige beslutninger. Den hjælper dermed med at undgå utilsigtet byrdeflytning.
Mål og målgruppe
Undersøgelser af organisationers miljøaftryk kan anvendes til en lang række formål, herunder benchmarking og resultatsporing, omkostningsminimerende miljøvenlig sourcing (dvs. forsyningskædeadministration), afbødningsforanstaltninger og deltagelse i valgfrie eller obligatoriske programmer. I det omfang, det er muligt, skal undersøgelser af organisationers miljøaftryk også anvendes i forbindelse med ordningen for miljøledelse og miljørevision (EMAS).
Dette dokument indeholder oplysninger og omfattende vejledning om, hvordan undersøgelser af organisationers miljøaftryk udføres i alle sektorer. Vejledningen henvender sig primært til tekniske eksperter, der skal udarbejde en undersøgelse af miljøaftryk, f.eks. ingeniører og miljøchefer. Det kræver ikke stor erfaring med livscyklusvurdering at anvende denne vejledning til at udføre undersøgelser af miljøaftryk.
Denne vejledning har ikke til formål direkte at understøtte sammenligninger eller sammenlignende påstande (f.eks. påstande om en organisations generelt bedre eller ækvivalente miljøegenskaber sammenlignet med en konkurrerende organisation, der leverer de samme produkter (baseret på ISO 14040:2006)). Dette kræver, at der udvikles yderligere sektorregler til at supplere den mere generelle vejledning, med henblik på yderligere at styrke harmoniseringen, specificiteten, relevansen og reproducerbarheden af metodologier for en bestemt sektor. Sektorregler vil desuden gøre det lettere at fokusere på de vigtigste parametre og vil dermed reducere den tid, den indsats og de omkostninger, der kræves til en undersøgelse af en organisations miljøaftryk. Ud over generel vejledning og fastlæggelse af kravene til undersøgelser af organisationers miljøaftryk angiver dette dokument også kravene til udvikling af sektorregler for organisationers miljøaftryk.
Proces og resultater
Alle krav til undersøgelse af organisationers miljøaftryk i denne vejledning er valgt på baggrund af anbefalinger fra lignende, bredt anerkendte beregningsmetoder og vejledningsdokumenter på miljøområdet. Følgende metodevejledninger er taget i betragtning: ISO 14064 (2006), ISO/WD TR 14069 (arbejdsudkast, 2010), ILCD-håndbogen (2011), Instituttet for Verdens Ressourcers (WRI) og Verdenssammenslutningen af Virksomheder for Bæredygtig Udviklings protokol om drivhusgasser (2011a), Bilan Carbone® (version 5.0), DEFRA’s Guidance on how to measure and report your greenhouse gas emissions (2009), Carbon Disclosure project for Water (2010) og Global Reporting Initiative - GRI (version 3.0).
Resultatet af denne analyse er opsummeret i Bilag IX. En mere detaljeret beskrivelse af de analyserede metoder og resultatet af analysen findes i “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”. 
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 Selv om disse dokumenter ligger meget tæt op ad hinanden med hensyn til den metodevejledning, de indeholder, er det værd at notere sig, at der fortsat er afvigelser og/eller utilstrækkelig klarhed om en række vigtige beslutningspunkter, og dermed reduceres overensstemmelsen og sammenligneligheden af analyseresultaterne. Mens eksisterende metoder giver flere alternativer i forbindelse med et bestemt metodologisk beslutningspunkt, er formålet med denne vejledning om organisationers miljøaftryk at give yderligere vejledning og (så vidt muligt) angive et enkelt krav for hver beslutning, så der dannes grundlag for mere overensstemmende, robuste og reproducerbare miljøaftryksundersøgelser. Sammenlignelighed prioriteres derfor højere end fleksibilitet.
I det omfang, det er muligt, er det tilstræbt, at denne vejledning er tilpasset eksisterende og kommende internationale metodologiske standarder, herunder ISO 14069 (udkast) og GHG-protokollen (Scope 3) samt vejledningen om produkters miljøaftryk. Der er ligeledes gjort en indsats for så vidt muligt at tilpasse vejledningen til eksisterende miljøledelsessystemer (EMAS og ISO 14001). Det skal dog bemærkes, at vejledningen om organisationers miljøaftryk går længere end eksisterende vejledninger inden for vigtige aspekter. Det er nødvendigt for at give mulighed for en multikriterievurdering af miljøvirkningerne på organisationsplan ved hjælp af en livscyklustilgang.
Som tidligere angivet er sektorregler for organisationers miljøaftryk en nødvendig udvidelse af og et nødvendigt supplement til den mere generelle vejledning om organisationers miljøaftryk, der gives i dette dokument (dvs. med hensyn til sammenlignelighed mellem forskellige undersøgelser af organisationers miljøaftryk). Når sektorreglerne er udviklet, vil de yde et væsentligt bidrag til at forbedre reproducerbarheden, kvaliteten, konsistensen og relevansen af undersøgelser af produkters miljøaftryk.
Sammenhæng med vejledningen om produkters miljøaftryk
Både produkters miljøaftryk (PEF - Product Environmental Footprint) 
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 og vejledningen om organisationers miljøaftryk repræsenterer en livscyklustilgang til kvantificering af miljøpræstationer. Mens produkters miljøaftryk er specifikt for enkelte varer eller tjenester, vedrører organisationers miljøaftryk organisationers aktiviteter som helhed, dvs. alle aktiviteter med relation til de varer og/eller tjenester, som en organisation leverer, fra et forsyningskædeperspektiv (fra udvinding af råvarer via anvendelse til endelig affaldshåndtering). Fastlæggelse af organisationers og produkters miljøaftryk kan derfor betragtes som aktiviteter, der gensidigt supplerer hinanden, og som hver især gennemføres med specifikke formål.
Beregning af organisationers miljøaftryk kræver ikke, at alle de enkelte produkter i organisationen analyseres. Organisationers miljøaftryk beregnes ved hjælp af samlede data, der repræsenterer de ressource- og affaldsstrømme, der krydser en defineret organisationsgrænse. Når en organisations miljøaftryk er beregnet, kan det dog opsplittes til produktniveau ved hjælp af relevante fordelingsnøgler. I teorien bør summen af produkters miljøaftryk, som en organisation oplyser i en bestemt rapporteringsperiode (f.eks. et år), være lig med organisationens miljøaftryk i samme periode 
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. Metodologierne er udviklet med dette for øje. Organisationers miljøaftryk kan desuden bidrage til at udpege de områder i organisationens produktportefølje, hvor miljøvirkningerne er størst, og dermed hvor det vil være hensigtsmæssigt at udføre detaljerede, individuelle produktanalyser.
Terminologi: Skal, bør og kan
I denne vejledning bruges der præcis terminologi for at angive de krav, anbefalinger og muligheder, som virksomheder kan vælge.
Ordet “skal” bruges til at angive, hvad der kræves, for at en undersøgelse af en organisations miljøaftryk er i overensstemmelse med denne vejledning.
Ordet “bør” bruges til at angive en anbefaling, som ikke er et krav. Enhver afvigelse fra et “bør”-krav skal begrundes og skal fremgå tydeligt.
Ordet “kan” bruges til at angive en mulighed, der tillades.
Denne side er med vilje tom.
1.   GENERELT OM UNDERSØGELSER AF ORGANISATIONERS MILJØAFTRYK
1.1   
Tilgang og anvendelser
Organisationers miljøaftryk (
Organisation Environmental Footprint - OEF
) er et multikriteriemål for en produktions- eller servicevirksomheds miljøpræstation i hele virksomhedens livscyklus 
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7
)
. Dette omfatter virksomheder, offentlige administrative enheder og andre organer. Dette dokument beskriver, hvordan en organisations miljøaftryk beregnes, og hvordan sektorspecifikke metodekrav udvikles til brug i forbindelse med sektorreglerne for organisationers miljøaftryk (
Organisation Environmental Footprint Sector Rules - OEFSR
). Sektorregler for organisationers miljøaftryk en nødvendig udvidelse af og et nødvendigt supplement til den mere generelle vejledning om organisationers miljøaftryk, der gives i dette dokument. Når sektorreglerne er udviklet, vil de yde et væsentligt bidrag til at forbedre reproducerbarheden, kvaliteten, konsistensen og relevansen af undersøgelser af organisationers miljøaftryk. Sektorregler vil bidrage til at fokusere på de vigtigste parametre, og dermed kan tidsforbruget, indsatsen og omkostningerne i forbindelse med gennemførelse af en miljøaftryksundersøgelse eventuelt reduceres.
Med udgangspunkt i en livscyklustilgang er en undersøgelse af en organisations miljøaftryk en metode til at udarbejde scenarier for miljøvirkningerne af materiale- og energistrømme samt emissioner og affaldsstrømme 
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 i forbindelse med en organisations aktiviteter fra et forsyningskædeperspektiv 
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 (fra udvinding af råvarer via anvendelse til endelig affaldshåndtering). Ved en livscyklustilgang tages der hensyn til alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt eller en organisation fra et forsyningskædeperspektiv. Den omfatter alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse, alle relevante tilknyttede indvirkninger på miljøet og sundhedsvirkninger samt ressourcerelaterede trusler mod og byrder for samfundet samt afvejning af fordele og ulemper. Dette er i modsætning til at fokusere alene på lokale virkninger eller på enkelte miljøvirkninger og har til formål at reducere risikoen for utilsigtet byrdeflytning. En sådan byrdeflytning kan for eksempel omfatte flytning af byrder fra én livscyklusfase i forsyningskæden til en anden, fra én påvirkningskategori til en anden, fra én organisation til en anden eller fra ét land til et andet land. En miljøaftryksundersøgelse supplerer andre vurderinger og instrumenter, såsom anlægsspecifikke miljøpåvirkningsvurderinger eller kemikalierisikovurderinger.
Miljøaftryk er en miljømæssig beregningsmodel snarere end en finansiel beregningsmodel. Der er derfor gjort en indsats for at minimere behovet for at anvende finansielle oplysninger (for eksempel ved fastlæggelse af organisationsgrænserne), som måske ikke er tilstrækkeligt repræsentative for de fysiske sammenhænge, der gælder for de modellerede systemer.
Alle krav i denne vejledning er valgt på baggrund af anbefalinger fra lignende bredt anerkendte virksomhedsmæssige beregningsmetoder og vejledningsdokumenter på miljøområdet. Følgende metodologivejledninger er taget i betragtning:
—
ISO 14064 (2006): Drivhusgasser – Del 1 og 3;
—
ISO/WD TR 14069 (arbejdsudkast, 2010): GHG – Quantification and reporting of GHG emissions for organizations;
—
ILCD (International Reference Life Cycle Data System) Handbook (2011);
—
The Corporate Accounting and Reporting Standard of the Greenhouse Gas Protocol (WRI/ WBCSD) (2011a);
—
Bilan Carbone® (version 5.0);
—
DEFRA - Guidance on how to measure and report our greenhouse gas emissions (2009);
—
The Carbon Disclosure Project for Water (2010);
—
Global Reporting Initiative (GRI) (version 3.0).
Resultatet af denne analyse er sammenfattet i Bilag IX. Der findes en mere detaljeret beskrivelse af de analyserede metoder og resultatet af analysen i “Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment”. 
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 Mens eksisterende metoder kan give adskillige alternativer til en given metodemæssig beslutning, er formålet med denne vejledning at give yderligere vejledning og (så vidt muligt) angive et enkelt krav for hver beslutning, så der dannes grundlag for mere overensstemmende, robuste og reproducerbare miljøaftryksundersøgelser.
De primære krav til miljøaftryksundersøgelserne (udførligt beskrevet gennem denne vejledning) varierer en smule afhængigt af anvendelsen (tabel 1):
—
Interne anvendelser kan omfatte støtte til miljøforvaltning, identifikation af miljøbrændpunkter samt forbedring og sporing af miljøpræstationer og kan indirekte omfatte muligheder for omkostningsbesparelser.
—
Eksterne anvendelser (f.eks. kommunikation til interessenter eller mellem virksomheder (B2B), forbindelser til offentlige myndigheder eller investorer) omfatter en lang række muligheder, herunder besvarelse af investorers anmodninger om information, marketing, benchmarking og besvarelse af krav fastlagt i miljøpolitikker på europæisk plan eller i de enkelte medlemsstater.
Tabel 1
Primære krav til undersøgelser af organisationers miljøaftryk i forhold til den tiltænkte anvendelse
Tiltænkt anvendelse
Definition af mål & omfang
Screening
Opfyldelse af krav til datakvalitet
Multifunktionalitetshierarki
Valg af metoder til vurdering af virkninger
Klassificering & karakterisering
Normalisering
Vægtning
Fortolkning af miljøaftryksresultater
Rapporteringselementer
Kritisk gennemgang (1 person)
Kritisk gennemgang (3 personer)
Krav om OEFSR
Intern
(hævder at være i overensstemmelse med vejledningen om organisationers miljøaftryk)
O
A
A
O
O
O
A
V
O
V
O
V
V
Ekstern
Uden sammenligninger / sammenlignende påstande
O
A
O
O
O
V
A
V
O
O
O
A
A
Med sammenligninger / sammenlignende påstande
O
A
O
O
O
V
A
V
O
O
/
O
O
“O”
=
obligatorisk
“A”
=
anbefalet (ikke obligatorisk)
“V”
=
valgfri (ikke obligatorisk)
“/”
=
ikke relevant
Krav til undersøgelser af organisationers miljøaftryk
En undersøgelse af en organisations miljøaftryk skal baseres på en livscyklustilgang.
1.2   
Sådan bruges denne vejledning
Denne vejledning indeholder de oplysninger, der er nødvendige for at gennemføre en undersøgelse af en organisations miljøaftryk. Materialet i vejledningen præsenteres i samme rækkefølge som de metodologiske faser, der skal gennemføres ved beregning af en organisations miljøaftryk. Hvert afsnit indledes med en generel beskrivelse af den metodologiske fase, og der gives en oversigt over de nødvendige overvejelser og understøttende eksempler. Under "Krav" angives de metodologiske standarder, der skal/bør opfyldes for at opnå en undersøgelse, der er i overensstemmelse med vejledningen om organisationers miljøaftryk. De er anført i tekstbokse med en enkelt ramme efter afsnittene med den generelle beskrivelse. Under "Tip" beskrives bedste praksis, der ikke er obligatorisk, men som anbefales. De er anført i indrammede, skraverede tekstbokse. Hvis der er anført yderligere krav om udvikling af sektorregler for en organisations miljøaftryk, er disse anført i tekstbokse med dobbelt ramme efter hvert afsnit.
1.3   
Principper for undersøgelser af organisationers miljøaftryk
For at udarbejde konsistente, robuste og reproducerbare miljøaftryksundersøgelser skal en række centrale analyseprincipper overholdes. Disse principper udgør de overordnede retningslinjer for anvendelsen af miljøaftryksmetoden. De skal overvejes i hver fase af en miljøaftryksundersøgelse lige fra definitionen af undersøgelsens mål og omfang via dataindsamling og konsekvensanalyse til rapportering og verifikation af undersøgelsens resultater.
Krav til undersøgelser af organisationers miljøaftryk
Brugere af denne vejledning skal overholde følgende principper, når de udfører en undersøgelse af en organisations miljøaftryk:
(1)
Relevans
Alle anvendte metoder og data, der er indsamlet med henblik på at kvantificere miljøaftrykket, skal være så relevante for undersøgelsen som muligt.
(2)
Fuldstændighed
Kvantificering af miljøaftrykket skal omfatte alle miljømæssigt væsentlige 
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 materiale- og energistrømme og andre miljøvirkninger, der er nødvendige for at overholde de definerede systemgrænser, datakravene og de anvendte metoder til vurdering af virkninger.
(3)
Konsistens
Denne vejledning skal overholdes nøje på hvert trin i undersøgelsen af en organisations miljøaftryk med henblik på at sikre intern konsistens og sammenlignelighed med lignende analyser.
(4)
Nøjagtighed
Der skal ydes enhver rimelig indsats for at reducere usikkerheden i forbindelse med udarbejdelse af modeller og rapportering af resultater.
(5)
Gennemsigtighed
Oplysninger om miljøaftryk skal fremlægges på en sådan måde, at målgruppen får det nødvendige beslutningsgrundlag, og interessenter kan vurdere dets robusthed og pålidelighed.
Principper for sektorregler for organisationers miljøaftryk
1.   Sammenhæng med vejledningen om organisationers miljøaftryk
Ud over kravene i denne vejledning skal de metodologiske krav, der fastsættes i sektorreglerne for en organisations miljøaftryk, også finde anvendelse på miljøaftryksundersøgelser. Hvis kravene i reglerne er mere specifikke end kravene i vejledningen om organisationers miljøaftryk, skal sådanne specifikke krav opfyldes.
2.   Inddragelse af udvalgte interesserede parter
Processen med at udvikle regler skal være åben og gennemsigtig og skal omfatte høring af relevante interessenter. Der bør ydes en rimelig indsats for at opnå enighed i hele processen (tilpasset fra ISO 14020:2000, 4.9.1, princip 8). Reglerne skal underkastes peer review.
3.   Tilstræbt sammenlignelighed
Resultaterne af miljøaftryksundersøgelser, der er gennemført i overensstemmelse med denne vejledning og det relevante regeldokument, kan anvendes til at støtte sammenligningen af miljøpræstationerne for organisationer i samme sektor i hele deres livscyklus og til at støtte sammenlignende påstande (som vil blive offentliggjort). Det er derfor afgørende, at resultaterne er sammenlignelige. De oplysninger, der gives til denne sammenligning, skal være gennemsigtige, således at brugeren kan forstå de begrænsninger for sammenlignelighed, der følger af det beregnede resultat (tilpasset fra ISO 14025 
(
12
)
).
1.4   
Faser i en undersøgelse af en organisations miljøaftryk
Der skal gennemføres en række faser, når en miljøaftryksundersøgelse udføres i overensstemmelse med denne vejledning, dvs. måldefinition, definition af omfang, ressourceforbrugs- og emissionsprofil, vurdering af virkninger af miljøaftryk og fortolkning og rapportering af miljøaftryk – se figur 1.
Figur 1
Faser i en undersøgelse af en organisations miljøaftryk.
Kontrol af miljøaftryk
Definer mål for miljøaftryksundersøgelse
Definer omfang af miljøaftryksundersøgelse
Opret ressourceforbrugs og emissionsprofil
Gennemfør vurdering af virkninger af miljøaftryk
Fortolkning og rapportering af miljøaftryk
2.   BETYDNINGEN AF SEKTORREGLER FOR EN ORGANISATIONS MILJØAFTRYK
2.1   
Generelt
Ud over generel vejledning og fastlæggelse af kravene til undersøgelser af organisationers miljøaftryk angiver denne vejledning også kravene til udvikling af regler for sektorregler for organisationers miljøaftryk (OEFSR'er). Disse regler kan yde et væsentligt bidrag til at forbedre reproducerbarheden, konsistensen (og dermed sammenligneligheden mellem miljøaftryksberegninger for organisationer i samme sektor) og relevansen af miljøaftryksundersøgelser. Reglerne gør det lettere at fokusere på de vigtigste parametre i miljøaftryksundersøgelsen, så både tid, indsats og omkostninger reduceres.
Målet er at sikre, at regler udvikles i overensstemmelse med vejledningen om organisationers miljøaftryk, og at de fastlægger de yderligere specifikationer, der er nødvendige for at opnå sammenlignelighed, forbedret reproducerbarhed, konsistens, relevans, fokus og effektivitet i forbindelse med miljøaftryksundersøgelser. Reglerne bør sikre, at miljøaftryksundersøgelser fokuseres på de forhold og parametre, der er mest relevante for fastlæggelsen af en bestemt sektors miljøpræstation. Sektorregler for en organisations miljøaftryk skal/bør/kan i yderligere detaljer specificere kravene i denne vejledning og tilføje nye krav, hvis vejledningen om organisationers miljøaftryk giver flere valgmuligheder.
Vejledningen om organisationers miljøaftryk definerer de nøgleområder, som skal dækkes af sektorregler. Disse omfatter for eksempel:
—
Valg og beskrivelse of systemgrænser (organisationsgrænser og grænser for miljøaftryksundersøgelsen)
—
Definition af rapporteringsintervallet og varigheden af den pågældende anvendelsesfase
—
Definition af relevante/irrelevante miljøforhold 
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;
—
Beskrivelse af de oplysninger, som skal anvendes i faserne vedrørende anvendelsesfasen og bortskaffelse, hvis de er omfattet af analysen
—
Sammensætning af produktporteføljen 
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, herunder de primære tilknyttede referencestrømme 
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)
—
Valg af underliggende data med angivelse af, hvilke data der skal indsamles direkte (specifikke), og hvilke data kan være generelle 
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 og vejledning om mulige datakilder
—
Specifikke regler for løsning af problemer vedrørende multifunktionalitet 
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)
 i nøgleprocesser/-aktiviteter for sektoren
—
Krav til gennemgang
—
Rapporteringskrav.
Hvis en undersøgelse af en organisations miljøaftryk ikke anvendes til sammenlignende påstande, der vil blive offentliggjort, kan de udføres uden anvendelse af sektorregler.
Krav til undersøgelser af organisationers miljøaftryk
Hvis sektorregler for referencesektoren ikke foreligger, skal de nøgleområder, der i henhold til denne vejledning skulle omfattes af sådanne regler, angives, begrundes og udtrykkeligt fremlægges i miljøaftryksundersøgelsen.
yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne bør sikre, at miljøaftryksundersøgelser fokuseres på de forhold og parametre, der er mest relevante for fastlæggelsen af en bestemt sektors miljøpræstation.
Sektorregler for en organisations miljøaftryk kan i yderligere detaljer specificere kravene i denne vejledning og tilføje nye krav, hvis vejledningen om organisationers miljøaftryk giver flere valgmuligheder.
2.2   
Definition af den sektor, som er omfattet af sektorreglerne for organisationers miljøaftryk
Sektoren skal afgrænses i forhold til sektorens kendetegnende produktportefølje 
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 ved brug af NACE-koder (dvs. i overensstemmelse med Nomenclature générale des Activités Economiques dans les Communautés Européennes NACE Rev. 2). NACE er et system til statistisk klassificering af økonomiske aktiviteter in Europa. Der tildeles én NACE-kode til hver enhed, der registreres i statistiske virksomhedsregistre, i henhold til enhedens primære økonomiske aktivitet. Den primære aktivitet er den aktivitet, som bidrager mest til enhedens værditilvækst. Da NACE er afledt af FN's internationale standardklassifikation af al erhvervsmæssig virksomhed (ISIC), har de to klassificeringssystemer mange lighedspunkter, men NACE er mere detaljeret end ISIC.
Tildelingen af NACE-koden understøttes af de forklarende bemærkninger til NACE, beslutninger truffet af NACE's forvaltningskomité, sammenligningstabeller og ved henvisning til den aktivitetstilknyttede produktklassifikation (CPA). En aktivitet som defineret i dette dokument “
                  
kan bestå af én enkel proces (for eksempel vævning), men kan også omfatte en hel række underprocesser, der hver er nævnt i forskellige kategorier af klassifikationen (for eksempel består fremstilling af en bil af specifikke aktiviteter som støbning, smedning, svejsning, samling, maling osv.). Hvis produktionsprocessen organiseres som en integreret række af elementære aktiviteter inden for den samme statistiske enhed, anses hele kombinationen som én aktivitet
”
                   
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.
NACE består af følgende hierarkiske struktur 
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:
1.
et første niveau identificeret ved en bogstavkode (hovedafdelinger)
2.
et andet niveau identificeret ved en tocifret talkode (hovedgrupper)
3.
et tredje niveau identificeret ved en trecifret talkode (grupper)
4.
et fjerde niveau identificeret ved en firecifret talkode (undergrupper).
ISIC og NACE har samme koder på de højeste niveauer, men NACE er mere detaljeret på de laveste niveauer. Eftersom NACE-koden i forbindelse med denne undersøgelse gælder på sektorniveau, skal der tildeles en kode på mindst to cifre (dvs. på hovedgruppeniveau) 
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. Dette er i overensstemmelse med ISIC-systemet. For virksomheder, der er repræsenteret i flere sektorer, skal alle identificerbare NACE-koder, som er knyttet til deres produktportefølje, tildeles.
Eksempel:
En virksomhed, der producerer t-shirts og bukser, hører til i sektoren for producenter af påklædningsartikler. NACE-koden (og ISIC-koden) for den sektor, der repræsenterer producenter af påklædningsartikler, er 14. Hvis virksomheden har processer til færdigbearbejdning af tekstiler (f.eks. blegning af jeans), hører den også til den sektor, der repræsenterer tekstilproducenter. Den NACE-kode (og ISIC-kode), som er knyttet til den sektor, der repræsenterer tekstilproducenter, er 13. Derfor skal både NACE-kode 13 og 14 tildeles virksomheden.
Sektoren bør defineres, så den omfatter alle relevante organisationer i den sektor. Den skal imidlertid også være så specifik, at det er muligt at fastlægge behørigt repræsentative og konkrete sektorregler ud over dem, der er angivet i vejledningen om organisationers miljøaftryk. Sektorregler for organisationers miljøaftryk defineres derfor primært i forhold til de aktiviteter, der er kendetegnende for sektoren, som repræsenteret i en typisk produktportefølje.
Med henblik på at identificere gruppen af aktiviteter, som organisationer kan opdeles efter under en sektorregel, er der en række kriterier, der bør overvejes:
—
Organisationerne bør levere samme type varer/tjenester
—
De relevante miljøpåvirkninger, der er forbundet med organisationernes aktiviteter, kan beskrives ved en række ensartede påvirkningskategorier, metoder og andre indikatorer
—
Organisationerne bør have ensartede organisationsgrænser og sørge for, at der er tilstrækkelig lighed mellem deres produktinputprofiler 
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.
Yderligere krav til sektorregler for organisationers miljøaftryk
Den sektor, som den pågældende sektorregel skal gælde for, skal afgrænses ved brug af NACE-koder. Sektorregler skal baseres på en kode med mindst to cifre på afdelingsniveau i henhold til NACE-koder (standard). Sektorregler kan give mulighed for (begrundede) afvigelser (f.eks. give mulighed for trecifrede koder), hvis det er nødvendigt på grund af sektorens kompleksitet. Hvis flere produktionsruter er defineret for lignende produktporteføljer ved brug af alternative NACE-koder, skal sektorreglen understøtte alle disse NACE-koder.
3.   DEFINITION AF MÅL FOR UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
Definitionen af mål er det første trin i en miljøaftryksundersøgelse, som fastlægger den overordnede sammenhæng for undersøgelsen. Den klare definition af mål skal sikre, at de analytiske formål, metoder, resultater og tiltænkte anvendelser er tilpasset hinanden, og at der fastlægges en fælles vision, som kan vejlede deltagerne i undersøgelsen.
Et vigtigt element i fasen med definition af mål er at identificere de påtænkte anvendelser for undersøgelsen og den tilknyttede nødvendige grad af analytisk dybde og fokus. Dette bør igen afspejles i undersøgelsens definition (fasen for definition af omfang). For analyser, der er målrettet mod for eksempel er at undersøge omkostningsminimerende miljøvenlig sourcing, produktdesign, benchmarking og rapportering, er det nødvendigt at udføre fuldt kvantitative undersøgelser i overensstemmelse med de analysekrav, der er angivet i denne vejledning. Det er også muligt at anvende kombinerede fremgangsmåder, hvis kun visse dele af forsyningskæden analyseres kvantitativt, mens andre beskrives kvalitativt ud fra potentielle miljøbrændpunkter i en enkelt miljøaftryksundersøgelse (for eksempel en kvantitativ vugge til dør-analyse 
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 kombineret med kvalitative beskrivelser af vugge til grav-miljøhensyn 
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 eller med kvantitative analyser af anvendelses- og bortskaffelsesfaserne for udvalgte repræsentative produkttyper).
Der kan være flere grunde til at udføre en miljøaftryksundersøgelse. Der kan for eksempel være behov for at forstå de væsentligste miljøvirkninger fra en organisations aktiviteter i hele dens livscyklus med henblik på at identificere muligheder for at reducere miljøvirkningerne ved primært at fokusere på de identificerede ‘brændpunkter’, understøtte strategiske beslutninger (f.eks. vedrørende risikostyring i forsyningskæden), behandle investorernes og andre interessenters henvendelser vedrørende organisationens miljøpræstation, bæredygtighedsrapportering for virksomheder, rapportering til interessenter osv.
Eksempel: Miljøaftryk for en virksomhed, der producerer jeans og t-shirts: Definition af mål.
Aspekter
Detalje
Tiltænkte anvendelser:
Bæredygtighedsrapportering for virksomheder
Begrundelse for at udføre undersøgelsen:
Udvis vilje til forbedring og gennemfør kontinuerlige forbedringer
Målgruppe:
Kunder
Sammenligninger eller sammenlignende påstande henvendt til offentligheden:
Nej. De bliver offentligt tilgængelige, men anvendes ikke til sammenligninger eller sammenlignende påstande.
Initiativtageren til undersøgelsen:
G Company Ltd.
Procedure for gennemgang:
Uafhængig ekstern ekspert, hr. Y
Krav til undersøgelser af organisationers miljøaftryk
Definitionen af målet for en miljøaftryksundersøgelse omfatter:
—
Påtænkte anvendelser
—
Begrundelse for gennemførelse af undersøgelsen og beslutningsramme:
—
Målgruppe
—
Hvorvidt formålet er sammenligninger og/eller sammenlignende påstande henvendt til offentligheden
—
Initiativtageren til undersøgelsen
—
Procedure for gennemgang (hvis det er relevant).
Yderligere krav til sektorregler for organisationers miljøaftryk
Sektorreglerne skal specificere kravene til gennemgang af miljøaftryksundersøgelser.
4.   DEFINITION AF OMFANG AF UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
4.1   
Generelt
Ved definitionen af omfanget af miljøaftryksundersøgelsen beskrives det system, der skal evalueres, og de tilknyttede analysespecifikationer i detaljer.
Krav til undersøgelser af organisationers miljøaftryk
Definitionen af omfanget af en miljøaftryksundersøgelse skal være i overensstemmelse med de definerede mål for undersøgelsen og kravene i vejledningen om organisationers miljøaftryk. Den skal identificere og tydeligt beskrive (se følgende afsnit for en mere detaljeret beskrivelse):
—
definition af organisationen (analyseenhed 
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) og produktporteføljen (rækken og mængden af varer/tjenester, der leveres i løbet af rapporteringsperioden)
—
systemgrænser (organisationsgrænser og miljøaftryksgrænser)
—
påvirkningskategorier for miljøaftryk
—
forudsætninger og begrænsninger.
4.2   
Definition af organisationen (analyseenhed)
Organisationen er analysens referenceenhed og (sammen med produktporteføljen) grundlaget for definitionen af organisationsgrænserne. Den svarer til begrebet “funktionel enhed” i en traditionel livscyklusvurdering (LCA) 
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. Almindeligvis er organisationens overordnede funktion, med henblik på beregning af en organisations miljøaftryk, levering af varer og tjenester i løbet af en bestemt rapporteringsperiode. Hensigten med miljøaftryksundersøgelsen er at angive et mål for den potentielle miljøbelastning, som er forbundet med organisationens levering af produkter. Definitionen af organisationen i relation til produktporteføljen muliggør derfor en direkte fremstilling af organisationens fysiske udvekslinger med miljøet.
Krav til undersøgelser af organisationers miljøaftryk
Organisationen (eller en tydeligt defineret delmængde, som er genstand for miljøaftryksundersøgelsen) skal defineres ud fra følgende:
—
organisationens navn
—
typerne af varer/tjenester, som organisationen producerer (dvs. sektoren)
—
driftssteder (dvs. lande)
—
NACE-koden/-koderne
Eksempel:
Forhold
Detalje
Organisation:
Y Company Ltd.
Sektoren for varer og tjenester:
producent af beklædningsgenstande
Sted/steder:
Paris, Berlin, Milan
NACE-koden/-koder:
14
4.3   
Produktportefølje
Produktporteføljen er mængden og typen af varer og tjenester, som organisationen leverer i løbet af rapporteringsperioden, som bør være et år. Den udgør grundlaget for oprettelse af organisationens ressourceforbrugs- og emissionsprofil (opgørelse), som svarer til de input- og outputstrømme 
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, der er forbundet med levering af organisationens produktportefølje ifølge de definerede systemgrænser for undersøgelsen.
Miljøaftryksundersøgelsen kan afgrænses til en tydeligt defineret delmængde af organisationens produktportefølje. Dette kan for eksempel være tilfældet, hvis en detailhandlers produktportefølje består af produkter, der produceres internt (egne varemærker), og produkter, der leveres af organisationen uden omdannelse. Produktporteføljen for vugge til grav-analysen kan da begrænses til egne produkter, mens vugge til dør- eller dør til dør-analysen udføres for de andre produkter. Et andet typisk eksempel er en organisation, der driver virksomhed i flere sektorer og beslutter sig for at begrænse sin analyse til én sektor.
Krav til undersøgelser af organisationers miljøaftryk
En produktportefølje skal defineres for den organisation, som repræsenterer den mængde og type af varer og tjenester (eller en tydeligt defineret delmængde deraf), som organisationen leverer i løbet af rapporteringsperioden for så vidt angår “hvad” og “hvor meget”. Det skal begrundes og rapporteres, hvis en miljøaftryksundersøgelse begrænses til en delmængde af produktporteføljen.
Rapporteringsperioden bør være ét år.
Til udarbejdelse af scenarierne for anvendelses- og bortskaffelsesfaserne skal der også angives oplysninger om “hvor godt” og “hvor længe”
                      
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 med hensyn til produkternes præstation. De kvantitative input- og outputdata, der indsamles med henblik på analysen (udføres i en senere fase af miljøaftryksundersøgelsen), skal beregnes i forhold til den specificerede produktportefølje.
Eksempel: Produktportefølje:
Forhold
Detalje
[HVAD]
T-shirts (gennemsnit for størrelse S, M, L) fremstillet af polyester, bukser (gennemsnit for størrelse S, M, L) fremstillet af polyester
[HVOR MEGET]
40 000  t-shirts, 20 000  bukser
[HVOR GODT]
Brug en gang om ugen og brug vaskemaskine ved 30 grader til rengøring en gang om ugen, vaskemaskinens energiforbrug svarer til 0,72 MJ/kg beklædning og vandforbruget 10 liter/kg beklædning for ét vaskekredsløb. Én t-shirt vejer 0,16 kg, og ét par bukser vejer 0,53 kg. Dette giver et energiforbrug på 0,4968 MJ/uge og et vandforbrug på 6,9 liter om ugen.
[HVOR LÆNGE]
Anvendelsesfase på fem år for både t-shirts og bukser
[ÅR]
2010
[RAPPORTERINGSPERIODE]
et år
Yderligere krav til sektorregler for organisationers miljøaftryk
Sektorreglen skal endvidere specificere, hvordan produktporteføljen defineres, især med hensyn til “hvor godt” og “hvor længe”. Den skal også definere rapporteringsperioden, hvis den ikke er ét år, og den valgte periode skal begrundes.
4.4   
Systemgrænser for undersøgelser af organisationers miljøaftryk
Organisationsmæssige aktiviteter er i sidste ende rodfæstet i sociale, finansielle og fysiske forhold. Det er derfor nødvendigt at fastlægge grænser for formelt at definere, hvilke af disse forhold, der vil være omfattet af miljøaftryksundersøgelsen, og hvilke vil være udelukket. En væsentlig viden opnået fra livscyklustilgange til miljøberegning er, at ressourceforbrug og emissioner, der er knyttet til processer længere oppe i forsyningskæden (dvs. varer og tjenester købt af organisationen) eller længere nede i forsyningskæden (dvs. knyttet til distribution, lagring, anvendelse og bortskaffelse af varer/tjenester, som organisationen leverer) kan være afgørende faktorer i forhold til at bestemme organisationens overordnede miljøprofil. En effektiv og virksom miljøstyring kræver derfor, at der er opmærksomhed på disse processer længere oppe og længere nede i forsyningskæden, og at der tages stilling til i hvilket omfang, de påvirkes eller kan påvirkes af organisationsmæssige beslutninger.
I betragtning af den klart vigtige rolle, som valget af systemgrænser har i forhold til at bestemme omfanget af det beregnede miljøaftryk, skal systemgrænserne fastlægges på en principfast og ensartet måde. Definitionen af grænser bestemmer også direkte analyseresultaternes nytteværdi for specifikke anvendelser. For at skabe resultater, som er mest egnede til at informere de miljøansvarlige om direkte lokale indvirkninger, er det hensigtsmæssigt med organisationsgrænser, der er knyttet til det bestemte sted. Med hensyn til at informere de miljøansvarlige om mere omfattende indvirkninger i forsyningskæden, er det nødvendigt med systemgrænser, der omfatter processer længere oppe og/eller længere nede i forsyningskæden. En miljøaftryksøvelse, der viser, at størstedelen af miljøvirkningerne finder sted længere oppe i forsyningskæden i forbindelse med specifikke processer giver det nødvendige grundlag for at gennemføre forbedringer i forsyningskæden. En analyse, som viser, at indvirkninger længere nede i forsyningskæden er vigtigst, kan pege på muligheder for at ændre produkternes design eller sammensætningen af produktporteføljen.
Krav til organisationers miljøaftryk
Systemgrænserne skal omfatte både organisationsgrænser (i forhold til den definerede organisation) og miljøaftryksgrænser (der angiver, hvilke aspekter af forsyningskæden, der er omfattet af analysen).
4.4.1   
Organisationsgrænser
Med henblik på at maksimere miljøaftryksmodellens fysiske repræsentativitet er det mest hensigtsmæssigt at definere organisationsgrænser på baggrund af produktporteføljen 
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 i modsætning til at angive en økonomisk definition. Derfor defineres organisationsgrænser for miljøaftryksundersøgelser på en sådan måde, at de omfatter alle anlæg og tilknyttede processer, der helt eller delvist ejes og/eller drives af organisationen, og som direkte bidrager til leveringen af produktporteføljen. 
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)
 Dette svarer til “kontrol”-tilgangen, idet organisationen i teorien bør kunne benytte sig af direkte adgang til specifikke data 
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31
)
 for aktiviteter, som de har en driftsmæssig eller økonomisk interesse i, og også bør kunne påvirke miljømæssige beslutninger for de berørte anlæg på baggrund af miljøaftryksundersøgelsens resultater. De aktiviteter og indvirkninger, som er forbundet med processer inden for de definerede organisationsgrænser, betragtes som “direkte” aktiviteter og påvirkninger.
For detailhandlere er produkter, der produceres af andre organisationer, for eksempel ikke omfattet af detailhandlerens organisationsgrænser. Detailhandlerens grænser er i det tilfælde begrænset til deres kapitalgoder og alle processer/aktiviteter, der er forbundet med detailtjenesten. Produkter, der produceres eller omdannes af detailhandleren, skal imidlertid være omfattet af organisationsgrænserne.
Da nogle fælles ejede/drevne anlæg kan bidrage til leveringen af både organisationens definerede produktportefølje og andre organisationers produktporteføljer, kan det være nødvendigt at fordele input og output i overensstemmelse hermed (se afsnit 5.11).
Krav til undersøgelser af organisationers miljøaftryk
Organisationsgrænser med henblik på beregning af miljøaftryk skal omfatte alle de anlæg/aktiviteter, som organisationen (helt eller delvist) ejer og/eller driver, og som bidrager til at levere produktporteføljen i løbet af rapporteringsperioden.
Alle aktiviteter og processer, som finder sted inden for organisationsgrænserne, men som ikke er nødvendige for organisationens drift, skal indgå i analysen, men skal rapporteres særskilt. Eksempler på sådanne processer/aktiviteter er haveaktiviteter, mad serveret af virksomheden i kantinen osv.
For detailhandlere skal produkter, der produceres eller omdannes af detailhandleren, imidlertid være omfattet af organisationsgrænserne.
Eksempel:
Anlæg
Status
Bidrager direkte produktporteføljen?
Omfattet af systemgrænse
Tekstilplante
Drevet/ikke ejet
Ja
Ja
Tekstilplante
Delvist ejet/drevet
Ja
Ja
Fabrik (syfabrik)
Ejet/drevet
Ja
Ja
Flaskefabrik
Minoritetsandel
Nej
Nej
Yderligere krav til sektorregler for organisationers miljøaftryk
Sektorreglerne skal specificere de kendetegnende processer, aktiviteter og anlæg for den pågældende sektor, der skal være omfattet af organisationsgrænserne.
Sektorreglerne skal specificere de kendetegnende processer og aktiviteter, der finder sted inden for organisationsgrænserne, men som ikke er nødvendige for organisationens drift. Disse skal indgå i analysen og rapporteres særskilt.
4.4.2   
Grænser for undersøgelser af organisationers miljøaftryk
Afhængigt af den tiltænkte anvendelse kan miljøaftryksundersøgelser kræve systemgrænser, der er bredere end organisationsgrænserne. Derfor skal grænserne for miljøaftryksundersøgelsen defineres for indirekte aktiviteter og forbundne miljøvirkninger. Indirekte aktiviteter og virkninger finder sted længere oppe eller længere nede i de forsyningskæder, der er knyttet til organisationens aktiviteter, men er ikke omfattet af de definerede organisationsgrænser.
Figur 2 angiver obligatoriske og frivillige processer/aktiviteter, der skal indgå i en miljøaftryksundersøgelse. For nogle organisationer kan (indirekte) aktiviteter, der finder sted længere nede i forsyningskæden, udelukkes. Dette kræver en udtrykkelig begrundelse. For organisationer, der producerer mellemprodukter 
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 eller produkter til et ubestemmeligt formål, hvor anvendelsesfasen er ukendt (f.eks. træ, sukker), kan anvendelsesfasen for eksempel udelukkes fra analysen. Hvis detailhandlere leverer produkter, der produceres af andre organisationer, skal produktionsprocesserne indgå som processer længere oppe i forsyningskæden.
Figur 2
Organisationsgrænser og grænser for miljøaftryksundersøgelser. Bemærkning: Enhver udelukkelse (f.eks. aktiviteter længere nede i forsyningskæden) skal begrundes udtrykkeligt i forbindelse med undersøgelsen og den påtænkte anvendelse.
Upstream
Organisation
Downstream
Skal
Bør
Organisations-grænse (direkte)
Miljøaftryksgrænse (indirekte)
Medarbejdertransport kan findes sted enten inden for organisationsgrænserne (f.eks. når medarbejdere pendler i biler, der ejes eller drives af arbejdsgiveren, eller anvender offentlig transport betalt af arbejdsgiveren), eller det kan være en indirekte proces (f.eks. når medarbejdere pendler i private biler eller offentlig transport betalt af medarbejderen). For at sikre sammenlignelighed mellem miljøaftryksundersøgelser skal medarbejdertransport indgå i analysen, også selv om der er tale om indirekte aktiviteter.
Da produkter i én sektor kan have forskellig levetid (som angivet i beskrivelsen af produktporteføljen under punktet “hvor længe” (se afsnit 4.3)), skal den tidsperiode, som skal indgå i vurderingen af processer/aktiviteter længere nede i forsyningskæden defineres med henblik på at sikre sammenlignelighed og konsistens mellem miljøaftryksundersøgelserne. Hvis produktets levetid er kortere end den definerede tidsperiode, skal nødvendige udskiftninger tages med i betragtning. Disse udskiftninger er nødvendige for at opfylde den definerede tidsperiode, og genanvendelse tages derfor ikke i betragtning.
Krav til undersøgelser af organisationers miljøaftryk
Grænserne for miljøaftryksundersøgelserne skal defineres i henhold til de generelle retningslinjer for forsyningskæder. Disse omfatter som minimum lokale (direkte) aktiviteter og (indirekte) aktiviteter forbundet med organisationens produktportefølje. Grænserne for miljøaftryksundersøgelser skal som standard omfatte alle faser i forsyningskæden fra anskaffelse af råvarer 
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 via bearbejdning, produktion, distribution, lagring, anvendelse til bortskaffelse af produkter i produktporteføljen (dvs. vugge til grav). Alle processer inden for de definerede grænser for miljøaftryksundersøgelsen skal indgå. Der skal gives en udtrykkelig begrundelse, hvis (indirekte) aktiviteter længere nede i forsyningskæden (f.eks. anvendelsesfasen for mellemprodukter eller produkter til et ubestemmeligt formål) udelukkes.
Medarbejdertransport skal indgå i analysen, også selv om der er tale om indirekte aktiviteter.
Hvis detailhandlere leverer produkter, der produceres af andre organisationer, skal produktionsprocesserne indgå som processer længere oppe i forsyningskæden.
Udskiftninger, som er nødvendige for at opfylde den definerede tidsperiode (se sektorregler for organisationers miljøaftryk i afsnit 4.3), skal tages i betragtning. Antallet af udskiftninger svarer til “tidsperiode/levetid – 1”. Dette er baseret på en gennemsnitlig situation, og antallet af udskiftninger behøver således ikke at være et heltal. De fremtidige produktionsprocesser for disse udskiftninger skal forudsættes at være de samme som processerne i rapporteringsåret. Hvis en fast tidsperiode ikke er relevant for en bestemt sektor (se sektorregler for organisationers miljøaftryk i afsnit 4.3), skal anvendelsesfasen dække levetiden for produkterne i organisationens produktportefølje (uden udskiftninger).
Tip: Den grad af robusthed, som hele forsyningskæden i miljøaftryksundersøgelsen kan vurderes med for en organisation, vil i høj grad afhænge af typen og antallet af produkter, som organisationen leverer.
Hvis organisationen leverer mellemprodukter, og det ikke er muligt at opstille robuste scenarier for slutbrug, kan det være mere hensigtsmæssigt udelukkende at udarbejde scenarier for direkte og indirekte virkninger længere oppe i forsyningskæden. Organisationen kan også overveje kun at udarbejde scenarier for anvendelses- og bortskaffelsesfaserne for en lille repræsentativ delmængde af produkter.
Under alle omstændigheder bør systemgrænser fastlægges og begrundes i forhold til de definerede mål og undersøgelsens tiltænkte anvendelser.
Yderligere krav til sektorregler for organisationers miljøaftryk
I sektorreglen skal grænsen for miljøaftryksundersøgelsen fastlægges, herunder specifikationen af de faser i forsyningskæden, der skal indgå og de direkte (dør til dør) og indirekte processer/aktiviteter (længere oppe og længere nede i forsyningskæden), som skal indgå i miljøaftryksundersøgelsen. Enhver afvigelse fra vugge til grav-standardtilgangen skal udtrykkeligt specificeres og begrundes, for eksempel udelukkelse af den ukendte anvendelsesfase for mellemprodukter. Sektorreglen skal også omfatte en begrundelse for udelukkelse af processer/aktiviteter.
Sektorreglen skal specificere den tidsperiode og de scenarier, som skal tages i betragtning for aktiviteterne længere nede i forsyningskæden. Hvis det ikke er hensigtsmæssigt eller relevant med en fast tidsperiode for en bestemt sektor (for eksempel visse forbrugsvarer), skal det angives og begrundes i sektorreglen, hvorfor dette er tilfældet.
4.4.3   
Diagram over systemgrænse
Et diagram over systemgrænser er en skematisk gengivelse af det undersøgte system. Det beskriver i detaljer de dele af organisationens forsyningskæde, der er medtaget i eller udelukket fra analysen. Et diagram over systemgrænsen kan være et nyttigt redskab, når systemgrænsen fastlægges, og de efterfølgende dataindsamlingsaktiviteter tilrettelægges, og derfor bør det være omfattet af definitionen af omfanget.
Tip: Det er ikke obligatorisk at udarbejde et diagram over systemgrænser, men det anbefales på det kraftigste. Diagrammet vil hjælpe organisationen med at definere og strukturere analysen.
Krav til undersøgelser af organisationers miljøaftryk
Et diagram over systemgrænser bør være omfattet af definitionen.
4.4.4   
Sådan håndteres udligninger i en miljøaftryksundersøgelse
Udtrykket "udligning" bruges ofte til at henvise til tredjeparters aktiviteter til afbødning af drivhusgasemissioner. Udligninger er reduktioner i drivhusgasudledninger opnået et andet sted end ved emissionskilden og anvendes til at kompensere for (dvs. udligne) emissioner, for eksempel for at opfylde et frivilligt eller obligatorisk mål for reduktion af eller loft for drivhusgasudledningen. Udligninger beregnes i forhold til en basislinje, der repræsenterer et hypotetisk scenarie for, hvad emissionerne ville have været, hvis det afbødningsprojekt, som genererer udligningerne, ikke var blevet iværksat. Eksempler på udligninger af emissioner er kulstofudligningen under mekanismen for bæredygtig udvikling, emissionskreditter og andre udligninger uden for systemet.
Krav til undersøgelser af organisationers miljøaftryk
Udligninger skal ikke medtages i en miljøaftryksundersøgelsen, men kan rapporteres særskilt under “Yderligere miljømæssige oplysninger.”
4.5   
Valg af påvirkningskategorier og vurderingsmetoder
Påvirkningskategorier for miljøaftryk 
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 er specifikke kategorier af virkninger 
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35
)
, der er omhandlet i en miljøaftryksundersøgelse. De vedrører generelt ressourceanvendelse (f.eks. fossilt brændstof og malm) eller emissioner af miljøskadelige stoffer (f.eks. drivhusgasser og giftige kemikalier), som kan være sundhedsskadelige. Modeller til vurdering af virkninger anvendes til at kvantificere årsagssammenhængen mellem materiale/energiinput og de emissioner, der er forbundet med organisationsmæssige aktiviteter (opgjort i ressourceforbrugs- og emissionsprofilen) og hver af de overvejede påvirkningskategorier (se Figur 1). Hver påvirkningskategori henviser til en særskilt model for vurdering af virkninger af miljøaftryk og en særskilt indikator for påvirkningskategorier af miljøaftryk 
(
36
)
.
De modeller til vurdering af virkninger på miljøet, der anvendes i miljøaftryksundersøgelsen, er midpoint-modeller 
(
37
)
, fordi de videnskabeligt set anses for at være de bedste. 
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38
)
 Nogle virkninger synes måske at være udeladt fra vurderingen af virkninger af miljøaftryk, men disse dækkes af midpoint-indikatorer. For eksempel beregnes indvirkninger på biodiversitet (et endpoint forbundet med økosystemer) ikke specifikt for miljøaftryksundersøgelser, men angives ved hjælp af flere andre midpoint-indikatorer, som har en indvirkning på biodiversiteten, hovedsageligt økotoksicitet, eutrofiering, forsuring, arealanvendelse, klimaforandring og ozonnedbrydning.
Formålet med vurderingen af virkninger af miljøaftryk 
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39
)
 er at gruppere og samle de data, der er opgjort i ressourceforbrugs og emissionsprofilen i overensstemmelse med deres bidrag til hver påvirkningskategori. Dette skaber efterfølgende det nødvendige grundlag for fortolkningen af resultaterne af miljøaftryksundersøgelsen i forhold til målene (for eksempel udpegning af “brændpunkter” og muligheder for forbedring). De valgte påvirkningskategorier skal derfor være omfattende, således at de dækker alle miljøspørgsmål, der er relevante for organisationens aktiviteter.
Denne vejledning indeholder en standardliste over påvirkningskategorier og tilknyttede vurderingsmodeller og indikatorer, som skal anvendes i undersøgelser af organisationers miljøaftryk (Tabel 2). 
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40
)
 Der findes yderligere instruktioner om beregning af disse virkninger i kapitel 6. Kapitel 6 indeholder de data, der er nødvendige for at udføre vurderingen.
Tabel 2
Standardpåvirkningskategorier for miljøaftryk med påvirkningskategoriindikatorer for miljøaftryk og modeller til for vurdering af virkninger af miljøaftryk til brug i forbindelse med miljøaftryksundersøgelser.
Påvirkningskategori for miljøaftryk
Model for vurdering af virkninger af miljøaftryk
Påvirkningskategoriindikator for miljøaftryk
Kilde
Klimaændringer
Bernmodellen – globalt opvarmningspotentiale (GWP) over en tidshorisont på 100 år
ton CO
2
-ækvivalent
Det Mellemstatslige Panel om Klimaændringer, 2007
Nedbrydning af ozonlaget
EDIP-modellen baseret på ODP'er fra Den Meteorologiske Verdensorganisation (WMO) over en uendelig tidshorisont
kg CFC-11-ækvivalent
 (
*1
)
WMO, 1999
Økotoksicitet ferskvandsmiljøet
 (
41
)
USEtox-modellen
CTUe (Comparative Toxic Unit for økosystemer)
 (
42
)
Rosenbaum et al., 2008
Human toksicitet – kræftvirkninger
USEtox-modellen
CTUh (Comparative Toxic Unit for mennesker)
 (
43
)
Rosenbaum et al., 2008
Human toksicitet – ikke-kræftvirkninger
USEtox-modellen
CTUh (Comparative Toxic Unit for mennesker)
 (
43
)
Rosenbaum et al., 2008
Partikelstof/respiratoriske uorganiske stoffer
RiskPoll-modellen
kg PM2.5-ækvivalent
 (
*2
)
Humbert, 2009
Ioniserende stråling – sundhedsvirkninger
Human Health Effect-modellen
kg U
235
-ækvivalent (til luft)
Dreicer et al., 1995
Fotokemisk ozondannelse
LOTOS-EUROS-modellen
kg NMVOC-ækvivalent
 (
*3
)
Van Zelm et al., 2008, som anvendt i ReCiPe
Forsuring
Accumulated Exceedance-modellen
mol H+-ækvivalent
Seppälä et al., 2006; Posch et al., 2008
Eutrofiering – terrestrisk
Accumulated Exceedance-modellen
mol N-ækvivalent
Seppälä et al., 2006; Posch et al., 2008
Eutrofiering – akvatisk
EUTREND-modellen
ferskvand: kg P-ækvivalent
havmiljø: kg N-ækvivalent
Struijs et al., 2009, som gennemført i ReCiPe
Ressourceudtømning – vand
Ecoscarcity-modellen (Schweiz)
m
3
 vandforbrug i forhold til lokal vandknaphed
 (
44
)
Frischknecht et al., 2008
Ressourceudtømning – mineraler, fossil
CML2002-modellen
kg antimon-ækvivalent (Sb)
 (
*4
)
van Oers et al., 2002
Ændret arealanvendelse
SOM-modellen (Soil Organic Matter)
Kg (underskud)
Milà i Canals et al., 2007
Afhængigt af typen af aktiviteter, som organisationen udfører, og miljøaftryksundersøgelsens tiltænkte anvendelser kan brugere af denne vejledning vælge at indsnævre det udvalg af påvirkningskategorier for miljøaftryk, der tages i betragtning. En sådan udvælgelse skal understøttes af relevante dokumenter, som f.eks. (ikke-udtømmende liste):
—
International beslutningsproces
—
Uafhængig ekstern gennemgang (i henhold til kravene i kapitel 9)
—
Multiinteressentproces
—
Livscyklusvurderinger efter "peer review"
—
Screening (se afsnit 5.2).
Eksempel: Begrundelse for udelukkelse af påvirkningskategorier
Påvirkningskategorier udelukket
Begrundelse
Partikler/respiratoriske uorganiske stoffer
En ekspert bekræfter, at der ikke er nogen betydelige virkninger fra partikler/respiratoriske uorganiske stoffer på baggrund af den tilvejebragte dokumentation.
Ioniserende stråling
Tidligere sektorundersøgelser (referencer) viser ingen betydelig ioniserende stråling
Krav til undersøgelser af organisationers miljøaftryk
For en miljøaftryksundersøgelse skal alle de angivne standardpåvirkningskategorier for miljøaftryk og tilknyttede angivne modeller for vurdering af virkninger af miljøaftryk og indikatorer anvendes (se Tabel 2). Enhver udelukkelse skal udtrykkeligt dokumenteres, begrundes, rapporteres i rapporten om miljøaftryksundersøgelsen og understøttes af relevante dokumenter. En udelukkelses indflydelse på de endelige resultater, navnlig i forhold til begrænsning af sammenligneligheden med andre miljøaftryksundersøgelser, skal drøftes i fortolkningsfasen og rapporteres. Sådanne udelukkelser skal underkastes gennemgang.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive og begrunde enhver udelukkelse af standardpåvirkningskategorier for miljøaftryk, navnlig kategorier, der har betydning for sammenligneligheden.
4.6   
Valg af yderligere miljøoplysninger, der skal angives i miljøaftryksundersøgelsen
Relevante potentielle miljøvirkninger af en organisation kan være mere vidtrækkende end de alment accepterede livscyklusbaserede modeller for vurdering af virkninger af miljøaftryk. Sådanne miljøvirkninger skal så vidt muligt tages i betragtning. Biodiversiteten kan f.eks. blive påvirket som følge af ændret arealanvendelse i forbindelse med et bestemt sted eller en bestemt aktivitet. Dette kan kræve, at der anvendes yderligere påvirkningskategorier for miljøaftryk, som ikke er anført på standardlisten i denne vejledning, eller endda yderligere kvalitative beskrivelser. Sådanne yderligere metoder bør betragtes som supplementer til standardlisten over påvirkningskategorier for miljøaftryk. For eksempel giver en række nye initiativer og ordninger (såsom Global Reporting Initiative 
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45
)
) modeller, som organisationer kan anvende til at rapportere kvalitativt om deres lokale indvirkninger på biodiversiteten.
Organisationer, som er beliggende tæt på havet, udleder måske emissioner direkte til havvand i stedet for til ferskvand. Eftersom standardlisten over påvirkningskategorier for miljøaftryk kun omfatter økotoksicitet som følge af emissioner til ferskvand, er det vigtigt også at medtage emissioner direkte til havvand ved at angive dem under Yderligere miljøoplysninger. Dette skal gøres på opgørelsesniveau, da der i øjeblikket ikke findes en model for vurdering af virkninger for sådanne emissioner.
Ud over fremlæggelse af absolutte værdier for hver omfattet påvirkningskategori kan det også være nødvendigt at angive intensitetsbaserede målinger. Dette er for eksempel tilfældet for styring af forbedret miljøpræstation samt for sammenligninger eller sammenlignende påstande. Eksempler på intensitetsbaserede målinger er påvirkninger pr. produktenhed, pr. medarbejder, pr. bruttosalg og pr. merværdi.
Krav til undersøgelser af organisationers miljøaftryk
Hvis standardlisten over påvirkningskategorier for miljøaftryk eller standardmodellerne for vurdering af virkninger ikke i tilstrækkelig grad dækker de potentielle miljøvirkninger for organisationen, skal alle tilknyttede relevante (kvalitative/kvantitative) miljøforhold desuden angives under "Yderligere miljøoplysninger. Yderligere miljøoplysninger skal rapporteres særskilt i forhold til resultaterne af standardpåvirkningsvurderingen. De må dog ikke erstatte de obligatoriske modeller for vurdering af virkninger, der er fastlagt for standardpåvirkningskategorierne for miljøaftryk. Der skal angives tydelige referencer til de supplerende modeller for disse yderligere kategorier, og de skal dokumenteres med de tilsvarende indikatorer.
Yderligere miljøoplysninger skal:
—
baseres på oplysninger, der er dokumenteret, revideret og verificeret (i overensstemmelse med kravene i ISO 14020 og afsnit 5 i ISO 14021:1999)
—
være specifikke, nøjagtige og retvisende
—
være relevante for den pågældende sektor
—
indsendes til gennemgang
—
tydeligt dokumenteres.
Emissioner direkte til havvand skal angives under de yderligere miljøoplysninger (på opgørelsesniveau).
Hvis yderligere miljøoplysninger bruges til at understøtte fortolkningsfasen i en miljøaftryksundersøgelse, skal alle data, der er nødvendige for at frembringe sådanne oplysninger, opfylde de kvalitetskrav, der også gælder for data, der anvendes til at beregne miljøaftryksresultaterne (se afsnit 5.6 
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46
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).
Yderligere miljøoplysninger skal alene vedrøre miljøspørgsmål. Oplysninger og anvisninger, f.eks. produktsikkerhedsblade, som ikke vedrører organisationens miljøaftryk, skal ikke indgå i en miljøaftryksundersøgelse. Ligeledes skal oplysninger vedrørende juridiske krav heller ikke medtages.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive følgende:
Eventuelle yderligere miljøoplysninger, som skal angives i miljøaftryksundersøgelsen, eller som det anbefales at angive som relevante for den pågældende sektor. Sådanne yderligere oplysninger skal rapporteres særskilt i forhold til resultaterne af standardvurderingen af virkninger på miljøet (se Tabel 2). Alle modeller og forudsætninger, der gælder for disse yderligere miljøoplysninger, skal underbygges af tilstrækkelig dokumentation, tydeligt dokumenteres og indsendes til gennemgang. Sådanne yderligere miljøoplysninger kan omfatte (ikke-udtømmende liste):
—
Andre relevante påvirkningskategorier for sektoren
—
Andre relevante tilgange til karakterisering af strømmene fra ressourceforbrugs- og emissionsprofilen, når karakteriseringsfaktorer ikke er tilgængelige i standardmetoden for visse strømme (f.eks. grupper af kemikalier)
—
Miljøindikatorer eller produktansvarsindikatorer (f.eks. EMAS-kerneindikatorer eller Global Reporting Initiative (GRI))
—
Energiforbrug i livscyklussen fordelt efter primær energikilde med en særskilt redegørelse for forbrug af “vedvarende” energi
—
Direkte energiforbrug fordelt efter primær energikilde med en særskilt redegørelse for forbrug af “vedvarende” energi
—
for dør til dør-faser antallet af arter på IUCN's røde liste og nationale lister over truede arter med levesteder inden for områder, der berøres af operationer, fordelt efter udryddelsesrisiko
—
beskrivelse af væsentlige virkninger af aktiviteter, produkter og tjenester på biodiversiteten i beskyttede områder og i områder med høj biodiversitetsværdi uden for beskyttede områder
—
Samlet vægt af affald efter type og bortskaffelsesmetode
—
Vægt af transporteret, importeret, eksporteret eller håndteret affald, der betragtes som farligt i henhold til bilag I, II, III og VIII i Basel-konventionen, og procentdelen af affald, der transporteres på tværs af landegrænser
—
Oplysninger fra vurderinger af virkninger på miljøet (VVM) og kemikalierisikovurderinger.
—
Begrundelser for inklusioner/udelukkelser.
Sektorreglen skal endvidere definere den passende enhed for intensitetsbaserede målinger, der kræves for specifikke kommunikationsformål.
4.7   
Forudsætninger/begrænsninger
I miljøaftryksundersøgelser kan der være flere begrænsninger for gennemførelsen af analysen, og der skal derfor opstilles forudsætninger. Generiske data 
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 repræsenterer for eksempel ikke altid organisationen, som den ser ud i virkeligheden, og skal derfor tilpasses for at sikre bedre repræsentation.
Krav til undersøgelser af organisationers miljøaftryk
Alle begrænsninger og forudsætninger skal rapporteres på en gennemsigtig måde.
Yderligere krav til sektorregler for organisationers miljøaftryk
Sektorregler skal rapportere sektorspecifikke begrænsninger og definere de forudsætninger, der er nødvendige for at komme uden om sådanne begrænsninger.
5.   OPRETTELSE OG REGISTRERING AF RESSOURCEFORBRUGS- OG EMISSIONSPROFILEN (OPGØRELSESFASE)
5.1   
Generelt
Der skal udarbejdes en opgørelse (profil) over alle input/output af materialer/energiressourcer og emissioner til luft, vand og jord som grundlag for udarbejdelse af modeller for en organisations miljøaftryk. Denne opgørelse kaldes en ressourceforbrugs- og emissionsprofil og udarbejdes på baggrund af det samlede antal varer/tjenester, der er repræsenteret i organisationens definerede produktportefølje. På det organisationsmæssige plan omfatter dette alle input og output for processer, organisationen ejer eller styrer, og som bidrager til leveringen af produktporteføljen inden for organisationsgrænsen. Hvis processer/strømme længere oppe eller længere nede i forsyningskæden er omfattet af grænserne, omfatter dette på det analysemæssige plan alle processer/strømme, der er forbundet med alle faser i produktporteføljens livscyklus.
Organisationens aktiviteter bør ideelt set beskrives ved hjælp af anlægs- eller produktspecifikke data (dvs. Udarbejdelse af modeller for den præcise livscyklus, der viser forsyningskæde-, anvendelses- og bortskaffelsesfaserne alt efter relevans). I praksis og som udgangspunkt skal direkte indsamlede, anlægsspecifikke opgørelsesdata anvendes for processer inden for den definerede organisationsgrænse, medmindre generiske data er mere repræsentative eller relevante. For processer, der ligger uden for organisationsgrænsen, for hvilke det ikke er muligt at få direkte dataadgang, anvendes der sædvanligvis generiske data. Det er imidlertid god praksis at forsøge at få adgang til direkte indsamlede data fra leverandører, hvor det er muligt, især for miljømæssigt væsentlige processer. Kravene til anvendelse og indsamling af specifikke og generiske data er beskrevet nærmere i afsnit 5.7 og 5.8.
Generiske data er data, der er indhentet fra tredjeparters livscyklusdatabaser, offentlige rapporter eller brancheforeningsrapporter, statistiske databaser, specialiseret videnskabelig litteratur eller andre kilder. De anvendes, når specifikke data ikke er tilgængelige eller relevante. Alle sådanne data skal opfylde de kvalitetskrav, der er angivet i denne miljøaftryksvejledning.
I Ressourceforbrugs- og emissionsprofilen skal de følgende klassificeringer for de omfattede strømme anvendes:
—
Elementære strømme,
 som er (ISO 14040:2006, 3.12)
“materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning.”
                        
 Elementære strømme er f.eks. ressourcer, der udvindes fra naturen, eller emissioner til luft, vand og jord, som er direkte forbundet med karakteriseringsfaktorerne for påvirkningskategorierne.
—
Ikke-elementære (eller komplekse) strømme
, som er alle de øvrige input (f.eks. elektricitet, materialer og transportprocesser) og output (f.eks. affald og sideprodukter) i et system, der kræver yderligere udarbejdelse af modeller for at blive omdannet til elementære strømme.
Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal omdannes til elementære strømme. Det er f.eks. ikke tilstrækkeligt at rapportere affaldsstrømme som kg husholdningsaffald eller farligt affald. Emissioner til vand, luft og jord som følge af håndteringen af fast affald skal også rapporteres. Dette er nødvendigt af hensyn til sammenligneligheden af miljøaftryksundersøgelser. Ressourceforbrugs- og emissionsprofilen er derfor færdig, når alle strømme er udtrykt som elementære strømme.
Tip: Med henblik på at forbedre datakvaliteten over tid, forberede til kritisk gennemgang 
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 og revidere fremtidige organisationsopgørelser, så de afspejler ændringer i organisationens aktiviteter, bør dataindsamlingsprocessen dokumenteres. For at sikre, at alle de relevante oplysninger dokumenteres, bør en datastyringsplan udarbejdes så tidligt i opgørelsesprocessen som muligt (se bilag II).
Ressourceforbrugs- og emissionsprofilen kan udarbejdes i to trin: screening og oprettelse. Dette er vist i figur 3. Det første trin er ikke obligatorisk, men anbefales på det kraftigste.
Figur 3
Oprettelse af ressourceforbrugs- og emissionsprofil i to trin (screening anbefales på det kraftigste kraftigt, men er ikke obligatorisk).
Ressourceforbrugs og emissionsprofil
To trin til oprettelse af ressourceforbrugs og emissionsprofil
1.
Screening
Brug umiddelbart tilgængelige specifikke og/eller generiske data til at oprette ressourceforbrugs og emissionsprofilen
Anvend metoder til vurdering af virkninger af miljøaftryk
2.
Oprettelse af ressourceforbrugs og
Sørg for, at de indsamlede data opfylder datakvalitetskravene, og indsaml evt. bedre data
Omdan evt. resterende ikkeelementære strømme til elementære strømme
Krav til undersøgelser af organisationers miljøaftryk
Ethvert ressourceforbrug og alle emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal medtages i ressourceforbrugs- og emissionsprofilen. Strømmene skal opdeles i "elementære strømme" og "ikke-elementære (eller komplekse) strømme". Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal derefter omdannes til elementære strømme.
5.2   
Screening
Det anbefales, at der udarbejdes en indledende ressourceforbrugs- og emissionsprofil på "screeningsniveau", kaldet screeningen, fordi den kan hjælpe med at målrette dataindsamlingsaktiviteterne og datakvalitetsmålene for den faktiske ressourceforbrugs- og emissionsprofil.
Krav til undersøgelser af organisationers miljøaftryk
Det anbefales på det kraftigste, at der oprettes en indledende ressourceforbrugs- og emissionsprofil på “screening-niveau”. Hvis screening gennemføres, skal der anvendes lettilgængelige specifikke og/eller generiske data, som opfylder datakvalitetskravene som defineret i afsnit 5.6. Enhver udelukkelse af forsyningskædefaser skal begrundes udtrykkeligt og underkastes gennemgangsprocessen, og deres indflydelse på de endelige resultater skal drøftes.
For forsyningskædefaser, hvor en kvantitativ vurdering af virkninger for miljøaftryk ikke ønskes, skal screeningen henvise til eksisterende litteratur og andre kilder med henblik på kvalitativt at beskrive processer med potentiel indvirkning på miljøet. Sådanne kvalitative beskrivelser skal angives under Yderligere miljømæssige oplysninger.
Ved udarbejdelse af kvalitative beskrivelser af potentielle miljøpåvirkninger bør følgende informationskilder tages i betragtning:
—
Miljøaftryksundersøgelser og undersøgelser baseret på sektorregler for lignende organisationer
—
Undersøgelser af produkters miljøaftryk og undersøgelser baseret på regler for en produktkategoris miljøaftryk for organisationernes nøgleprodukter
—
Tidligere, detaljerede undersøgelser for lignende organisationer
—
Sektorspecifikke EMAS-referencedokumenter, hvis de forefindes for den pågældende sektor
—
Organisationsmæssige miljørapporteringsregler fra andre initiativer/ordninger
—
Undersøgelser af produkters miljøpåvirkning og miljøforbedring af produkter for produkter, der leveres af organisationen
—
Centrale miljømæssige præstationsindikatorer for sektorer, som rapporteret af DEFRA (http://archive.defra.gov.uk/environment/business/reporting/pdf/envkpi-guidelines.pdf)
—
Anden specialiseret videnskabelig litteratur.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglen skal specificere de processer, som skal medtages. Reglen skal også specificere hvilke processer, der kræves specifikke data for, og hvilke processer, det enten er tilladt eller påkrævet at anvende generiske data for.
5.3   
Datastyringsplan (valgfri)
Selv om der ikke kræves en datastyringsplan i forbindelse med en undersøgelse af en organisations miljøaftryk, kan en datastyringsplan være et værdifuldt redskab til håndtering af data og sporing af processen for oprettelse af ressourceforbrugs- og emissionsprofilen.
Datastyringsplanen kan omfatte:
—
en beskrivelse af dataindsamlingsprocedurerne for:
—
processer/aktiviteter inden for de definerede organisationsgrænser
—
processer/aktiviteter uden for (længere oppe eller længere nede) de definerede organisationsgrænser, men inden for miljøaftryksundersøgelsens grænser
—
datakilder
—
beregningsmetoder
—
procedurer for dataoverførsel, -lagring og -backup
—
kvalitetskontrol- og gennemgangsprocedurer for aktiviteter i forbindelse med dataindsamling, input og håndtering, datadokumentation og beregninger af emissioner.
For yderligere vejledning om, hvordan en datastyringsplan kan udarbejdes, henvises til bilag II.
5.4   
Data til ressourceforbrugs- og emissionsprofil
Krav til undersøgelser af organisationers miljøaftryk
Ressourceforbrugs- og emissionsprofilen skal være de dokumenterede input- og outputstrømme, som er forbundet med alle aktiviteter og processer i alle livscyklusfaser inden for de definerede grænser for miljøaftryksundersøgelsen.
Følgende elementer skal indgå i ressourceforbrugs- og emissionsprofilen 
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:
—
direkte aktiviteter og virkninger fra kilder, der ejes og/eller drives af organisationen
—
indirekte attributive aktiviteter længere oppe i forsyningskæden
—
indirekte attributive aktiviteter længere nede i forsyningskæden
Lineære afskrivninger skal anvendes for kapitalgoder. Den forventede levetid for kapitalgoderne skal tages i betragtning (og ikke den tid, det tager at opnå en regnskabsmæssig værdi på 0).
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal yderligere angive kilder, krav til kvaliteten og gennemgangen af de data, der anvendes i en miljøaftryksundersøgelse.
Reglerne bør give ét eller flere eksempler på, hvordan ressourceforbrugs- og emissionsprofilen udarbejdes, herunder specifikationer med hensyn til:
—
stoflister for omfattede aktiviteter/processer
—
enheder
—
nomenklatur for elementære strømme.
De kan gælde for en eller flere forsyningskædefaser, -processer eller -aktiviteter med henblik på at sikre standardiseret dataindsamling og -rapportering. I reglerne kan der angives strengere datakrav for centrale upstream-, dør til dør- eller downstreamfaser end de krav, der er fastlagt i denne vejledning.
Med henblik på at udarbejde modeller for den definerede organisationsgrænse (dvs. dør til dør-fasen), skal reglerne også angive:
—
de omfattede processer/aktiviteter
—
specifikationer for indsamling af data om nøgleprocesser, herunder beregning af gennemsnitsdata på tværs af anlæg
—
Den forventede levetid for kapitalgoderne
—
alle anlægsspecifikke data, der skal rapporteres under Yderligere miljøoplysninger
—
specifikke datakvalitetskrav, f.eks. vedrørende måling af specifikke aktivitetsdata.
Hvis der i reglerne kræves/tillades afvigelser fra den fastlagte vugge til grav-systemgrænse (reglerne kræver f.eks. vugge til dør-grænse), skal det i reglerne angives, hvordan der skal redegøres for materiale-/energibalancer i ressourceforbrugs- og emissionsprofilen.
Til estimering af kapitalgodernes levetid bør følgende kilder anvendes:
—
Relevante regler for produktkategoriers miljøaftryk/sektorregler for organisationers miljøaftryk
—
Relevante produktkategoriregler
—
Værdier anvendt i europæiske standarder/normer
—
Værdier anvendt i nationale standarder/normer
—
Statistiske data
—
Andre litteraturkilder vedrørende kapitalgoders levetid.
5.4.1   
Direkte aktiviteter og virkninger
De direkte virkninger er virkninger fra kilder, der ejes og/eller drives af organisationen, dvs. fra anlægsspecifikke aktiviteter, såsom:
—
kapitalgoder bygget/produceret af organisationen (f.eks. udstyr brugt i produktionsprocesser, bygninger, kontorudstyr, transportkøretøjer, transportinfrastruktur). Lineær afskrivning skal anvendes for kapitalgoder
—
produktion af energi, der stammer fra forbrænding af brændsel i stationære kilder (f.eks. kedler, ovne, møller)
—
fysisk eller kemisk forarbejdning (f.eks. fra fremstilling, forarbejdning, rensning osv.)
—
transport af materialer, produkter og affald (ressourcer og emissioner fra forbrænding af brændsel) i køretøjer, der ejes og/eller drives af virksomheden, beskrevet i forhold til transportform, køretøjstype og afstand
—
medarbejdere, der pendler (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ejes og/eller drives af organisationen, beskrevet i forhold til transportform, køretøjstype og afstand
—
forretningsrejser (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ejes og/eller drives af organisationen, beskrevet i forhold til transportform, køretøjstype og afstand
—
transport af kunder og besøgende (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ejes og/eller drives af organisationen, beskrevet i forhold til transportform, køretøjstype og afstand
—
transport fra leverandører (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ejes og/eller drives af organisationen, beskrevet i forhold til transportform, køretøjstype, afstand og last
—
bortskaffelse og behandling af affald (sammensætning, mængde) ved behandling i anlæg, der ejes og/eller drives af organisationen
—
emissioner fra tilsigtede eller utilsigtede udslip 
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 (f.eks. hydrofluorcarbon (HFC)-emissioner under anvendelse af luftkonditioneringsanlæg)
—
andre anlægsspecifikke aktiviteter.
5.4.2   
Indirekte attributive aktiviteter længere oppe i forsyningskæden
Indirekte virkninger fra aktiviteter længere oppe i forsyningskæden vedrører anvendelse af materialer, energi og emissioner, som er forbundet med varer/tjenester, der anskaffes fra et led længere oppe i forsyningskæden i forhold til organisationsgrænsen, og som anvendes til produktion af produktporteføljen. Disse er ressourcer og emissioner fra aktiviteter som:
—
Udvinding af råvarer, der er nødvendige til produktion af produktporteføljen
—
Udvinding, produktion og transport af købte 
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 kapitalgoder (f.eks. udstyr, der anvendes i produktionsprocesser, bygninger, kontorudstyr, transportkøretøjer, transportinfrastruktur). Lineær afskrivning skal anvendes for kapitalgoder
—
Udvinding, produktion og transport af købt elektricitet, dampenergi og energi til opvarmning og køling
—
Udvinding, produktion og transport af købte materialer, brændsel og andre produkter
—
Produktion af elektricitet, der forbruges til aktiviteter længere oppe i forsyningskæden
—
Bortskaffelse og behandling af affald, der produceres af aktiviteter længere oppe i forsyningskæden
—
Bortskaffelse og behandling af affald der produceres på stedet ved behandling i anlæg, der ikke ejes og/eller drives af organisationen
—
Transport af materialer og produkter mellem leverandører og fra leverandører i køretøjer, der ikke ejes og/eller drives af organisationen (transportform, køretøjstype, afstand)
—
Medarbejdere, der pendler ved brug af køretøjer, der ikke ejes eller drives af organisationen (transportform, køretøjstype, afstand)
—
Forretningsrejser (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ikke ejes og/eller drives af organisationen (transportform, køretøjstype og afstand)
—
Transport af kunder og besøgende (ressourcer og emissioner fra forbrænding af brændsel) ved brug af køretøjer, der ikke ejes og/eller drives af organisationen (transportform, køretøjstype og afstand)
—
Eventuelle andre processer/aktiviteter længere oppe i forsyningskæden.
5.4.3   
Indirekte attributive aktiviteter længere nede i forsyningskæden
Indirekte virkninger fra aktiviteter længere nede i forsyningskæden vedrører anvendelse af materialer, energi og emissioner, som er forbundet med varer/tjenester, der finder sted længere nede i forsyningskæden i forhold til organisationsgrænsen i forbindelse med produktporteføljen. Disse er ressourcer og emissioner fra aktiviteter som:
—
transport og distribution af varer/tjenester, der leveres til kunden, hvor transportmidlet ikke ejes og/eller drives af organisationen
—
behandling af leverede varer/tjenester
—
anvendelse af leverede varer/tjenester (se afsnit 5.4.6 for en mere detaljeret beskrivelse)
—
bortskaffelse af leverede varer/tjenester (se afsnit 5.4.6 for en mere detaljeret beskrivelse)
—
eventuelle andre processer/aktiviteter længere nede i forsyningskæden.
5.4.4   
Yderligere krav til ressourceforbrugs- og emissionsprofilen
Opgørelse af el-forbrug (herunder forbrug af vedvarende energi)
For el-forbrug fra el-forsyningsnettet, der er forbruges længere oppe i forsyningskæden eller inden for den definerede organisationsgrænse, skal der udarbejdes så præcise modeller som muligt, fortrinsvis ved brug af leverandørspecifikke data. Hvis (en del af) elektriciteten er vedvarende, er det vigtigt, at der ikke sker dobbelttællinger.
Krav til undersøgelser af organisationers miljøaftryk
For elektricitet fra el-forsyningsnettet, der forbruges længere oppe i forsyningskæden eller inden for den definerede organisationsgrænse, skal leverandørspecifikke data anvendes, hvis de er tilgængelige. Hvis leverandørspecifikke data ikke er tilgængelige, skal der anvendes landespecifikke forbrugsmiksdata fra det land, som livcyklusfasen foregår i. For elektricitet, der forbruges i løbet af produkternes anvendelsesfase, skal energimiks'et afspejle forholdene mellem landes eller regioners salg. Hvis sådanne data ikke er tilgængelig, skal det gennemsnitlige EU-forbrugsmiks anvendes. Alternativt anvendes det mest repræsentative miks.
For vedvarende elektricitet fra el-forsyningsnettet, der forbruges længere oppe i forsyningskæden eller inden for den definerede organisationsgrænse, skal det garanteres, at den vedvarende elektricitet (og forbundne påvirkninger) ikke tælles to gange. En leverandørerklæring skal vedhæftes som bilag til miljøaftryksrapporten og skal garantere, at den leverede elektricitet i realiteten er produceret ved hjælp af vedvarende energikilder og ikke sælges til en anden organisation 
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.
Opgørelse af produktion af vedvarende energi
Nogle organisationer producerer eventuelt vedvarende energi, der overstiger den forbrugte mængde. Hvis overskydende energi, der er produceret inden for den definerede organisationsgrænse, leveres til en tredjepart (f.eks. ved tilførsel til el-nettet), kan den kun krediteres til organisationen, hvis der ikke allerede er taget højde for kreditten i andre ordninger. Der kræves dokumentation (fx oprindelsesgaranti for produktion af vedvarende elektricitet 
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), hvoraf det fremgår, om kreditten er medtaget i beregningen.
Krav til undersøgelser af organisationers miljøaftryk
Kreditter vedrørende vedvarende energi, der produceres af organisationen, skal beregnes, for så vidt angår det korrigerede (dvs. ved at fratrække den mængde vedvarende energi, der leveres af eksterne kilder) gennemsnitlige landespecifikke forbrugsmiks for det land, som elektriciteten leveres til. Hvis sådanne data ikke er tilgængelige, anvendes det korrigerede gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks. Hvis data om beregningen af korrigerede miks ikke er tilgængelige, anvendes de ukorrigerede gennemsnitlige miks. Det skal åbent angives, hvilke energimiks der forudsættes i beregningen af støtten, og om disse er blevet korrigeret eller ej.
Opgørelse af midlertidig (CO
2
-)lagring og forsinkede emissioner
Midlertidig CO
2
-lagring
 sker, når et produkt “reducerer drivhusgasserne i atmosfæren” eller skaber “negative emissioner” ved at fjerne og lagre CO
2
 i et begrænset tidsrum.
Forsinkede emissioner
 er emissioner, der frigives over et længere tidsrum, f.eks. gennem længere brugs- eller bortskaffelsesfaser, i modsætning til en enkelt emission på et bestemt tidspunkt t.
Et forklarende eksempel: Hvis der fremstilles træmøbler med en levetid på 120 år, betyder det, at der lagres CO
2
 i 120 år, og at emissionerne som følge af bortskaffelse eller forbrænding forsinkes med 120 år. Der optages CO
2
 til fremstilling af træmøblerne, den lagres i 120 år og frigives, når møblerne til slut bortskaffes eller forbrændes. Der lagres CO
2
 i 120 år, og de forsinkede CO
2
 emissioner finder først sted efter 120 år (ved slutningen af møblernes levetid) i stedet for med det samme.
Krav til undersøgelser af organisationers miljøaftryk
Kreditter
 i forbindelse med midlertidig (CO2-)lagring og forsinkede emissioner skal ikke medtages i beregningen af standardpåvirkningskategorierne for miljøaftryk. De kan dog angives under Yderligere miljøoplysninger. De skal endvidere angives under Yderligere miljøoplysninger, hvis de er angivet i de tilknyttede sektorregler.
Biogene CO
2
-optag og -emissioner
CO
2
 fjernes fra atmosfæren, f.eks. som et led i trævæksten (karakteriseringsfaktor 
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 på -1 CO
2
-ækvivalent for global opvarmning), men frigives ved forbrænding af træ (karakteriseringsfaktor for +1 CO
2
-ækvivalent for global opvarmning).
Krav til undersøgelser af organisationers miljøaftryk
Optag og emission af biogene CO
2
-kilder skal angives særskilt i ressourceforbrugs- og emissionsprofilen. 
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Direkte ændringer i arealanvendelse (indvirkning på klimaændringer):
 Indvirkningen af ændret arealanvendelse på klimaændringer er generelt resultatet af ændrede kulstoflagre på arealet. Direkte ændringer i arealanvendelse opstår, når en arealtype omlægges til en anden inden for et unikt arealdække, så der muligvis opstår ændringer i det pågældende areals kulstoflager, men som ikke fører til ændringer i andre systemer. Se bilag VI for flere oplysninger.
Indirekte ændringer i arealanvendelse (indvirkning på klimaændringer):
 Indvirkningen af ændret arealanvendelse på klimaændringer er generelt resultatet af ændrede kulstoflagre på arealet. Indirekte ændringer i arealanvendelse opstår, når en vis ændring i arealanvendelsen medfører ændringer uden for organisationsgrænserne, dvs. for andre typer arealanvendelse. Da der ikke er enighed om metoden til bestemmelse af miljøaftrykket som følge af indirekte ændringer i arealanvendelsen, vil disse ændringer ikke indgå i beregningen af drivhusgasemissioner i OEF-sammenhæng.
Krav til undersøgelser af organisationers miljøaftryk
Drivhusgasemissioner, der forekommer som resultat af direkte ændringer i arealanvendelse, skal fordeles til produkter i enten i) 20 år efter ændringen i arealanvendelse eller ii) en enkelt høstperiode fra udvindingen af det bedømte produkt (selv om denne er længere end 20 år) 
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, og den længste periode vælges. Se bilag VI for flere oplysninger. Drivhusgasemissioner, der forekommer som resultat af indirekte ændringer i arealanvendelse, tages ikke med i betragtning, medmindre der er sektorregler for organisationers miljøaftryk (OEFSR), der udtrykkeligt kræver det. I så fald rapporteres de indirekte ændringer i arealanvendelse særskilt som "Yderligere miljøoplysninger", men medtages ikke i beregningen af virkningerne af drivhusgasemissioner.
5.4.5   
Udarbejdelse af modeller for transportscenarier
Det er nødvendigt at definere scenarier for at kunne udarbejde modeller for transporten i hele livscyklussen for de produkter, som organisationen leverer. Følgende parametre skal/bør (afhængigt af det konkrete tilfælde, se nedenfor) tages i betragtning:
1.
Transportform:
 Transporttypen, f.eks. landtransport (lastbil, jernbane eller rørledning), transport ad vandveje (båd, færge eller flodpram) eller lufttransport (fly), skal tages i betragtning.
2.
Køretøjstype og brændstofforbrug:
 Køretøjstypen skal tages i betragtning under transporttype, og brændstofforbruget ved fuld last og i tom tilstand skal tages i betragtning. Der skal justeres for et fuldt lastet køretøjs forbrug i overensstemmelse med læsseratioen:
3.
Læsseratio
 
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:
 Virkninger på miljøet hænger direkte sammen med den faktiske læsseratio, som derfor skal tages i betragtning.
4.
Antal tomkørsler
: Antallet af tomkørsler (dvs. forholdet mellem den afstand, der tilbagelægges for at hente næste læs efter aflæsning af produktet, og den afstand, der tilbagelægges for at transportere produktet) skal tages i betragtning, hvis det er relevant. De km, som det tomme køretøj tilbagelægger, fordeles til produktet. Der skal udvikles specifikke værdier for hvert land og type af transporteret produkt.
5.
Transportafstand
: Transportafstande skal dokumenteres, og der skal anvendes gennemsnitlige transportafstande, der gælder for den undersøgte sammenhæng.
6.
Fordeling
 
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af virkninger af transport:
 Hvis der transporteres flere forskellige varer, kan det være nødvendigt at fordele en del af transportvirkningerne til organisationen baseret på lastbegrænsningsfaktoren. Følgende krav gælder: 
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—
Godstransport: Tid eller afstand OG masse eller volumen (eller i særlige tilfælde: stk./paller) af det transporterede gods
a)
Hvis den tilladte totalvægt nås, inden den tilladte maksimumslast er nået for køretøjet: Ved 100 % af dets volumen (produkter med høj massefylde) skal fordelingen baseres på de transporterede produkters masse.
b)
Hvis køretøjet er lastet med 100 % af dets volumen, men det ikke når den tilladte totalvægt (produkter med høj massefylde), skal fordelingen baseres på de transporterede produkters volumen.
—
Persontransport: tid eller afstand
—
Personales forretningsrejser: tid, afstand eller omkostninger.
7.
Brændstofproduktion
: Brændstofproduktion skal tages i betragtning. Standardværdier for brændstofproduktion findes i f.eks. ELCD (europæisk referencelivscyklusdatabase) 
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8.
Infrastruktur:
 Transportinfrastrukturen, dvs. vej, jernbane og vandveje, bør tages i betragtning.
9.
Ressourcer og værktøjer:
 Mængden og typen af yderligere ressourcer og værktøjer, der skal bruges til de logistiske operationer, f.eks. kraner og transportører, bør tages i betragtning.
Krav til undersøgelser af organisationers miljøaftryk
Følgende transportparametre skal tages i betragtning: transporttype, køretøjstype og brændstofforbrug, læsseratio, antal tomkørsler (hvis relevant), transportafstand, fordeling for godstransport baseret på lastbegrænsningsfaktor (dvs. masse for produkter med høj massefylde og volumen for produkter med lav massefylde) og brændstofproduktion.
Følgende transportparametre bør tages i betragtning: transportinfrastruktur, yderligere ressourcer og redskaber, som f.eks. kraner og transportører, fordeling til persontransport baseret på tid eller afstand, fordeling til personales forretningsrejser baseret på tid, afstand eller økonomisk værdi.
Virkningerne af transport skal udtrykkes i standardreferenceenheder, dvs. ton-km for gods og person-km for passagertransport. Enhver afvigelse fra disse standardreferenceenheder skal begrundes og rapporteres.
Miljøvirkningen af transport skal beregnes ved at multiplicere virkningen pr. referenceenhed for hver køretøjstype med a) for gods: afstanden og lasten og b) for personer: afstanden og antallet af personer baseret på de definerede transportscenarier.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive eventuelle transport-, distributions- og lagringsscenarier, som skal indgå i miljøaftryksundersøgelsen.
5.4.6   
Udarbejdelse af modeller for anvendelsesfasen
Anvendelsesfasen for varer/tjenester i organisationens produktportefølje indledes, når forbrugeren eller slutbrugeren overtager produktet, og slutter, når det anvendte produkt kasseres og transporteres til et genanvendelses- eller affaldshåndteringsanlæg. Der skal defineres anvendelsesscenarier. Der bør i disse anvendelsesscenarier tages højde for offentliggjort teknisk information, herunder:
—
offentliggjorte internationale standarder med vejledning og krav vedrørende udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
offentliggjorte nationale retningslinjer for udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
offentliggjorte brancheretningslinjer for udviklingen af scenarier for anvendelsesfasen og scenarier for (dvs. estimering af) levetiden for produktet
—
markedsundersøgelser og andre markedsdata.
Anvendelsesscenariet skal også afspejle, om brugen af de undersøgte produkter kan føre til ændringer af de systemer, hvori de bruges. Energiforbrugende produkter kan f.eks. påvirke den energi, der er nødvendig for at opvarme/køle en bygning, og vægten af en bilakkumulator kan påvirke bilens brændstofforbrug.
Bemærk:
 Den anvendelsesmetode, producenten anbefaler i anvendelsesfasen (f.eks. stegning i ovn ved en bestemt temperatur i en bestemt tid), kan danne grundlaget for fastlæggelsen af produktets anvendelsesfase. Det faktiske anvendelsesmønster kan dog adskille sig fra det anbefalede og bør følges, når denne information foreligger.
Krav til undersøgelser af organisationers miljøaftryk
Hvis faser længere nede i forsyningskæden skal indgå i miljøaftryksundersøgelsen, skal der specificeres anvendelsesprofiler (dvs. de tilknyttede scenarier og den forudsatte levetid) for repræsentative varer/tjenester for sektoren. Alle relevante forudsætninger for anvendelsesfasen skal dokumenteres. Hvis der ikke er fastlagt nogen metode til fastlæggelse af anvendelsesfasen for produkter i overensstemmelse med de teknikker, der er angivet i denne vejledning, skal metoden til fastlæggelse af anvendelsesfasen for produkterne fastlægges af den organisation, som udfører undersøgelsen. Der skal angives dokumentation for metoder og forudsætninger. Relevante indvirkninger på andre systemer som følge af brugen af produkterne skal også angives.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive følgende:
—
Eventuelle anvendelsesscenarier, der skal indgå i undersøgelsen
—
Den tidsramme, der skal tages i betragtning for anvendelsesfasen.
Offentliggjort teknisk information skal tages i betragtning ved definitionen af anvendelsesfasescenarierne. Ved definitionen af anvendelsesprofilen bør der også tages højde for anvendelses-/forbrugsmønstre, sted, tid (dag/nat, sommer/vinter, uge/weekend) og forudsat varighed af produkternes anvendelsesfase. Det faktiske anvendelsesmønster for produkterne bør anvendes, hvis det er tilgængeligt.
5.4.7   
Udarbejdelse af modeller for bortskaffelsesscenarier
 
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Bortskaffelsesfasen indledes, når det anvendte produkt kasseres af brugeren, og slutter, når produktet er returneret til naturen som et affaldsprodukt eller tilføres et andet produkts livscyklus (dvs. som genanvendt input). Eksempler på bortskaffelsesprocesser, der skal medtages i miljøaftryksundersøgelsen, omfatter:
—
indsamling og transport af bortskaffelsesprodukter og -emballage
—
afmontering af komponenter
—
fragmentering og sortering
—
omdannelse til genanvendte materialer
—
kompostering eller anden organisk affaldshåndteringsmetode
—
førneproduktion
—
forbrænding og deponering af slagge
—
deponering og drift og vedligeholdelse af affaldsdepoter
—
transport i forbindelse med alle bortskaffelsesanlæg.
Da det ofte ikke præcist er fastlagt, hvad der vil ske ved bortskaffelsen af et produkt, skal der defineres bortskaffelsesscenarier.
Krav til undersøgelser af organisationers miljøaftryk
Der skal udarbejdes modeller for affaldsstrømme fra processer inden for systemgrænserne til niveauet for elementære strømme.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal definere eventuelle bortskaffelsesscenarier, som skal indgå i miljøaftryksundersøgelsen. Disse scenarier skal baseres på aktuelle (året for den analyserede tidsperiode) praksis og teknologi og aktuelle data.
5.5   
Nomenklatur for ressourceforbrugs- og emissionsprofilen
Hvis der anvendes markant forskellig nomenklatur og praksis i øvrigt, bliver ressourceforbrugs- og emissionsprofilen uforenelig på forskellige niveauer, hvilket begrænser muligheden for at kombinere ressourceforbrugs- og emissionsprofiler fra forskellige kilder og for effektiv elektronisk udveksling af data mellem de ansvarlige for sådanne undersøgelser. Det hæmmer også en klar, utvetydig og effektiv forståelse og gennemgang miljøaftryksrapporterne. Det er derfor vigtigt at anvende samme nomenklatur i alle miljøaftryksundersøgelser.
Krav til undersøgelser af organisationers miljøaftryk
Ethvert relevant ressourceforbrug og alle relevante emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal dokumenteres ved hjælp af ILCD-nomenklaturen og -egenskaberne 
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. (Bilag IV indeholder nærmere oplysninger om ILCD-nomenklaturregler- og egenskaber.
Hvis nomenklaturen og egenskaberne for en bestemt strøm ikke findes i ILCD, skal den ansvarlige for undersøgelsen oprette en hensigtsmæssig nomenklatur og dokumentere egenskaberne for strømmen.
5.6   
Krav til datakvalitet
Datakvalitetsindikatorer viser, hvor godt dataene passer til den pågældende proces/aktivitet i ressourceforbrugs- og emissionsprofilen. Dette afsnit beskriver datakvalitetskravene, og hvordan datakvaliteten skal vurderes. Der anvendes seks kvalitetskriterier i miljøaftryksundersøgelser, hvoraf fem vedrører dataene, og et vedrører metoden. Kriterierne er opsummeret i
Tabel 3. Ud fra kriterierne om repræsentativitet (teknologisk, geografisk og tidsmæssig) vurderes det, i hvilken grad de udvalgte processer og produkter afbilder det system, der analyseres. Når de processer og produkter, der repræsenterer det pågældende system, er valgt, og disse processers og produkters ressourceforbrugs- og emissionsprofil er opgjort, vurderes det ud fra fuldstændighedskriteriet, om ressourceforbrugs- og emissionsprofilen dækker samtlige ressourcer og emissioner for de pågældende processer og produkter.
Ud over disse kriterier omfatter kvalitetsvurderingen tre yderligere forhold, dvs. dokumentation (overensstemmelse med ILCD-formatet) og gennemgang. overholdelse af nomenklaturen i henhold til ILCD og kontrol. De tre sidstnævnte indgår ikke i den semikvantitative vurdering af datakvaliteten, der er beskrevet i de følgende afsnit. De skal dog opfyldes.
Tabel 3
Datakvalitetskriterier, dokumentation, nomenklatur og gennemgang
Data
—
Teknologisk repræsentativitet
 (
62
)
—
Geografisk repræsentativitet
 (
63
)
—
Tidsmæssig repræsentativitet
 (
64
)
—
Fuldstændighed
—
Parameterusikkerhed
 (
65
)
Metode
—
Metodens relevans og konsistens
 (
66
)
 (kravene i tabel 6 gælder indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.)
Dokumentation
—
I overensstemmelse med ILCD-formatet
Nomenklatur
—
I overensstemmelse med ILCD-nomenklaturen (f.eks. brug af elementære ILCD-referencestrømme for it-kompatible beholdninger)
Gennemgang
—
Kontrol foretaget af kvalificeret ekspert (se kapitel 9)
—
Separat rapport om gennemgang”
Tabel 4
Oversigt over datakvalitetskrav og vurdering af datakvalitet
Minimumskrav til datakvalitet
Typen af krævet datakvalitetsvurdering
Data, der dækker mindst 70 % af bidragene til hver påvirkningskategori for miljøaftryk
Generelt “God” datakvalitet (DQR ≤ 3.0)
Semi-kvantitativ baseret på 
Tabel 6.
Data, der dækker de efterfølgende 20 % (dvs. fra 70 % til 90 %) af bidragene til hver påvirkningskategori for miljøaftryk
Generelt “Rimelig” datakvalitet
Kvalitativ ekspertvurdering (
tabel 6
 kan bruges som grundlag for ekspertvurderingen). Kvantificering kræves ikke.
Data anvendt til tilnærmelsesværdier og udfyldelse af identificerede mangler (over 90 % bidrag til hver påvirkningskategori for miljøaftryk
Bedste tilgængelige data
Kvalitativ ekspertvurdering (
tabel 6
 kan bruges som grundlag for ekspertvurderingen).
Semi-kvantitativ datakvalitetsvurdering
Følgende tabeller (tabel 5 og Tabel 6) og formler (formel 1) beskriver de kriterier, som skal anvendes til en semi-kvantitativ vurdering af datakvalitet.
Tabel 5
Kriterier for semikvantitativ vurdering af datakvaliteten af data i livscyklusopgørelse anvendt i miljøaftryksundersøgelsen, baseret på EC–JRC–IE 2010d
Kvalitetsniveau
Kvalitetsvurdering (DQR)
Definition
Fuldstændighed
Metodologisk relevans og konsistens
Tidsmæssig repræsentativitet
Teknologisk repræsentativitet
Geografisk repræsentativitet
Parameterusikkerhed
Vurderes med hensyn til dækning for hver påvirkningskategori og sammenlignet med en hypotetisk ideel datakvalitet.
De anvendte livscyklusopgørelsesmetoder
 (
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)
 og metodologiske valg (f.eks. fordeling, substitution osv.) er i overensstemmelse med mål for og omfang, navnlig dets tiltænkte anvendelser som beslutningsgrundlag. Metoderne skal også anvendes ensartet på tværs af alle data.
 (
68
)
Omfang, hvori datasættet afspejler de specifikke forhold for det undersøgte system med hensyn til dataenes tid/alder, herunder evt. Datasæt for baggrundsprocesser.
 (
69
)
.
Kommentar: dvs. for det angivne år (og for evt. forskelle i løbet af et år eller en dag).
Omfang, hvori datasættet afspejler den undersøgte population med hensyn til teknologi, herunder for evt. Datasæt for baggrundsprocesser.
Kommentar: dvs. for teknologiske egenskaber, herunder driftsforhold.
Omfang, hvori datasættet afspejler den undersøgte population med hensyn til geografi, herunder for evt. inkluderede datasæt for baggrundsprocesser.
Kommentar: dvs. for det angivne sted/anlæg, land, marked eller kontinent eller den angivne region osv.
Kvalitativ ekspertvurdering eller relativ standardafvigelse som en %, hvis en Monte Carlo-simulering anvendes.
Kommentar: Usikkerhedsvurderingen vedrører kun ressourceforbrugs- og emissionsdata. Den vedrører ikke vurderingen af virkninger af miljøaftryk.
Meget god
1
Opfylder kriteriet i meget høj grad; ingen behov for forbedring.
Meget god fuldstændighed
(≥ 90 %)
Fuld overensstemmelse med alle krav i vejledningen om organisationers miljøaftryk
Sagsspecifik
 (
70
)
Sagsspecifik
Sagsspecifik
Meget lav usikkerhed
(≤ 10 %)
God
2
Opfylder kriteriet i høj grad; begrænset behov for forbedring.
God fuldstændighed
(80-90 %)
Attributiv
 (
71
)
 procesbaseret tilgang OG:
Opfyldelse af følgende tre metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Sagsspecifik
Sagsspecifik
Sagsspecifik
Lav usikkerhed
(10-20 %)
Rimelig
3
Opfylder kriteriet i rimelig grad; forbedring anbefales.
Rimelig fuldstændighed
(70-80 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af to af følgende tre metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Sagsspecifik
Sagsspecifik
Sagsspecifik
Rimelig usikkerhed:
(20-30 %)
Ringe
4
Opfylder ikke kriteriet i tilstrækkelig grad. Forbedring påkrævet.
Ringe fuldstændighed
(50-70 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af et af følgende tre metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Sagsspecifik
Sagsspecifik
Sagsspecifik
Høj usikkerhed
(30-50 %)
Meget ringe
5
Opfylder ikke kriteriet; væsentlig forbedring påkrævet ELLER:
Kriteriet blev ikke vurderet/gennemgået, ellers dets kvalitet kunne ikke bekræftes/er ukendt.
Meget ringe eller ukendt fuldstændighed
(< 50 %)
Attributiv procesbaseret tilgang, MEN:
Ingen af følgende tre metodekrav i vejledningen om organisationers miljøaftryk er opfyldt:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
Sagsspecifik
Sagsspecifik
Sagsspecifik
Meget høj usikkerhed
(> 50 %)
Den overordnede datakvalitet beregnes ved at sammenlægge den opnåede kvalitetsvurdering (DQR) – som bestemt i henhold til tabel 6 - for hvert af kvalitetskriterierne, dividere resultatet med det samlede antal kriterier (dvs. seks). Formel 1 angiver beregningsbestemmelsen (Europa-Kommissionen – Det Fælles Forskningscenter – Instituttet for Miljø og Bæredygtig Udvikling 2010d, side 109). Resultatet af datakvalitetsvurderingen (DQR) bruges til at identificere det tilsvarende kvalitetsniveau i 
Tabel 6
.
Formula 1
—   
DQR
:
Data Quality Rating for datasættet
—   
TeR
:
Teknologisk repræsentativitet
—   
GR
:
Geografisk repræsentativitet
—   
TiR
:
Tidsmæssig repræsentativitet
—   
C
:
Fuldstændighed
—   
P
:
Parameterusikkerhed
—   
M
:
Metodologisk relevans og konsistens
Tabel 6
Generelt datakvalitetsniveau ud fra den opnåede datakvalitetsvurdering
Generel datakvalitetsvurdering (DQR)
Generelt datakvalitetsniveau
≤ 1.6
“Fremragende kvalitet”
> 1,6 til≤ 2,0
"Meget god kvalitet"
> 2,0 til≤ 3,0
 (
72
)
“God kvalitet”
> 3 til≤ 4,0
"Rimelig kvalitet"
> 4
“Ringe kvalitet”
Tabel 7
Eksempel på semi-kvantitativ vurdering af datakvalitet til brug for nøgledatasæt i livscyklusopgørelse.
Proces: Farveproces.
Kvalitetsniveau
Kvalitetsvurdering
Definition
Fuldstændighed
Metodologisk relevans og konsistens
Tidsmæssig repræsentativitet
Teknologisk repræsentativitet
Geografisk repræsentativitet
Parameterusikkerhed
Meget god
1
Opfylder kriteriet i meget høj grad; ingen behov for forbedring.
Meget god fuldstændighed
(≥ 90 %)
Fuld overensstemmelse med alle krav i vejledningen om organisationers miljøaftryk
2009-2012
Diskontinuerlig i forhold til farvningsmaskiner med luftgennemstrømning
Centraleuropæisk miks
Meget lav usikkerhed
(≤ 10 %)
God
2
Opfylder kriteriet i høj grad; begrænset behov for forbedring.
God fuldstændighed
(80-90 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende tre metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
2006-2008
F.eks. "Forbrugsmiks i EU: 30 % halvkontinuerlig, 50 % røgfarvning og 20 % kontinuerlig farvning"
EU 27-miks; UK, DE; IT; FR
Lav usikkerhed
(10-20 %)
Rimelig
3
Opfylder kriteriet i rimelig grad; forbedring anbefales.
Rimelig fuldstændighed
(70-80 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende to metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
Det følgende metodekrav i vejledningen om organisationers miljøaftryk er dog ikke opfyldt:
—
systemgrænse
1999-2005
F.eks. "Produktionsmiks i EU: 35 % halvkontinuerlig, 40 % røgfarvning og 25 % kontinuerlig farvning"
Skandinavien; andre EU-27-lande
Rimelig usikkerhed (20-30 %)
Ringe
4
Opfylder ikke kriteriet i tilstrækkelig grad. Forbedring påkrævet.
Ringe fuldstændighed
(50-75 %)
Attributiv procesbaseret tilgang OG:
Opfyldelse af følgende metodekrav i vejledningen om organisationers miljøaftryk:
—
håndtering af multifunktionalitet
Følgende to metodekrav i vejledningen om organisationers miljøaftryk er dog ikke opfyldt:
—
bortskaffelsesmodel
—
systemgrænse
1990-1999
F.eks. "Røgfarvning"
Mellemøsten; USA; JP
Høj usikkerhed
(30-50 %)
Meget ringe
5
Opfylder ikke kriteriet; væsentlig forbedring påkrævet ELLER:
Kriteriet blev ikke vurderet/gennemgået, ellers dets kvalitet kunne ikke bekræftes/er ukendt.
Meget ringe eller ukendt fuldstændighed
(< 50 %)
Attributiv procesbaseret tilgang, MEN:
Ingen af følgende tre metodekrav i vejledningen om organisationers miljøaftryk er opfyldt:
—
håndtering af multifunktionalitet
—
bortskaffelsesmodel
—
systemgrænse
< 1990; ukendt
Kontinuerlig farvning; andet; ukendt
Andet; ukendt
Meget høj usikkerhed
(> 50 %)
Krav til undersøgelser af organisationers miljøaftryk
Datakvalitetskrav skal opfyldes af miljøaftryksundersøgelser til ekstern formidling. For miljøaftryksundersøgelser (der hævder at være i overensstemmelse med denne vejledning) til interne formål bør de angivne datakvalitetskrav opfyldes (dvs. anbefales), men det er ikke obligatorisk. Enhver afvigelse fra kravene skal dokumenteres. Datakvalitetskrav gælder for både specifikke og generiske data.
Følgende seks kriterier skal anvendes ved semikvantitativ vurdering af datakvalitet i miljøaftryksundersøgelser: teknologisk repræsentativitet, geografisk repræsentativitet, tidsmæssig repræsentativitet, fuldstændighed, parameterusikkerhed og metodologisk relevans.
I den valgfrie screening kræves som minimum datakvalitetsvurderingen "rimelig" for data, der bidrager til mindst 90 % af den virkning, der anslås for hver påvirkningskategori vurderet ud fra en kvalitativ ekspertvurdering.
I den endelige ressourceforbrugs- og emissionsprofil for processer eller aktiviteter, der tegner sig for mindst 70 % af bidragene til hver påvirkningskategori, skal både specifikke og generiske data opnå et generelt niveau på mindst "god kvalitet"
                         
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. En semikvantitativ vurdering af datakvalitet skal udføres og rapporteres for disse processer. Mindst 2/3 af de resterende 30 % (dvs. 70 % til 90 %) skal modelleres med data af mindst “rimelig kvalitet”, som vurderet ved en kvalitativ ekspertvurdering. Resterende data (som anvendes til tilnærmelse og udfyldning af identificerede mangler (over 90 % bidrag til miljøvirkninger)) skal baseres på de bedste tilgængelige oplysninger. Disse er opsummeret i Tabel 4.
Datakvalitetskravene vedrørende teknologisk, geografisk og tidsmæssig repræsentativitet skal underkastes gennemgang som en del af miljøaftryksundersøgelsen. Datakvalitetskravene vedrørende fuldstændighed, metodologisk relevans og konsistens og parameterusikkerhed bør opfyldes ved kun at indhente generiske data fra datakilder, der overholder kravene i vejledningen om organisationers miljøaftryk.
Med hensyn til datakvalitetskriteriet "metodologisk relevans og konsistens" gælder kravene i tabel 6 indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.
Niveau for vurderingen af datakvalitet:
—
For generiske data: datakvalitetsvurderingen skal gennemføres på niveauet for inputstrømme, f.eks. indkøbt papir brugt i trykkeri
—
For specifikke data: datakvalitetsvurderingen skal gennemføres på niveauet for de individuelle processer eller samlede processer eller på niveauet for individuelle inputstrømme.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal give yderligere vejledning om datakvalitetsvurdering i forhold til tidsmæssig, geografisk og teknologisk repræsentativitet. De skal f.eks. angive, hvilken datakvalitetsvurdering vedrørende tidsmæssig repræsentativitet der skal tildeles et datasæt, der repræsenterer et bestemt år.
I reglerne kan der angives yderligere kriterier for vurderingen af datakvalitet (i forhold til standardkriterier).
I reglerne kan der være angivet strengere datakvalitetskrav, f.eks. for:
—
forgrundsprocesser 
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:
—
Baggrundsprocesser (både længere oppe og længere nede i forsyningskæden)
—
Vigtige forsyningskædeprocesser/aktiviteter for sektoren
—
Vigtige påvirkningskategorier for sektoren.
Eksempel på bestemmelse af datakvalitetsvurdering
Komponent
Opnået kvalitetsniveau
Tilsvarende kvalitetsvurdering
Teknologisk repræsentativitet (TeR)
god
2
Geografisk repræsentativitet (GR)
god
2
Tidsmæssig repræsentativitet (TiR)
rimelig
3
Fuldstændighed (C)
god
2
Parameterusikkerhed (P)
god
2
Metodologisk relevans og konsistens (M)
god
2
En DQR på 2,2 svarer til den generelle vurdering "god kvalitet".
5.7   
Indsamling af specifikke data
Specifikke data er data, der direkte måles eller indsamles, som er direkte målte eller indsamlede data, der er repræsentative for aktiviteterne på et bestemt anlæg eller på bestemte samlinger af anlæg. Dataene bør omfatte alle kendte input og output for processerne. Input er (for eksempel) brug af energi, vand, materialer osv. Output er produkter, sideprodukter, emissioner og affald. Emissioner kan opdeles i tre kategorier: emissioner til luft, vand og jord. Specifikke data kan indsamles, måles eller beregnes ved hjælp af aktivitetsdata og relaterede emissionsfaktorer. Det bemærkes, at emissionsfaktorer kan udledes fra generiske data, der opfylder datakvalitetskrav.
Dataindsamling - Målinger og skræddersyede spørgeskemaer
De mest repræsentative datakilder for specifikke processer er målinger, der foretages direkte i processen eller indhentes fra operatører via interview eller spørgeskemaer. Dataene skal muligvis skaleres, samles eller på anden måde behandles matematisk for at bringe dem i overensstemmelse med produktporteføljen.
Typiske specifikke datakilder omfatter:
—
forbrugsdata på proces- eller anlægsniveau
—
fakturaer og lagerændringer for forbrugsstoffer
—
emission opgivet/rapporteret til myndigheder til juridiske formål, såsom tilladelser eller opfyldelse af rapporteringskrav, f.eks. i henhold til det europæiske register over udledning og overførsel af forurenende stoffer (E-PRTR) eller det tidligere Europæisk Oversigt over Forurenende Emissioner (EPER)
—
målinger af emissioner (koncentrationer plus tilsvarende mængder gasudslip og spildevand)
—
sammensætning af affald og produkter
—
indkøbs- og salgsafdelinger/-enheder.
Krav til undersøgelser af organisationers miljøaftryk
Specifikke data 
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 skal indhentes for alle processer/aktiviteter inden for den definerede organisationsgrænse og baggrundsprocesser/-aktiviteter, hvis det er relevant 
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. Hvis generiske data er mere repræsentative eller relevante end specifikke data (skal rapporteres og begrundes) for forgrundsprocesser, skal generiske data også anvendes for forgrundsprocesserne.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal:
1.
angive de processer, der skal indsamles specifikke data for
2.
angive kravene til indsamlingen af specifikke data for hver proces/aktivitet
3.
definere kravene til indsamling af data for følgende forhold for hvert anlæg:
—
målfase(r) og dataindsamlingsomfang
—
sted for dataindsamling (f.eks. nationalt, internationalt, repræsentative fabrikker)
—
tidsrum for dataindsamling (f.eks. år, årstid, måned osv.)
—
en begrundelse, hvis stedet eller tidsrummet for dataindsamling skal begrænses til et bestemt interval, og påvisning af, at de indsamlede data kan fungere som tilstrækkelige stikprøver.
Bemærkning:
 Udgangspunktet er, at stedet for dataindsamling er alle målområder, og at tidsrummet for dataindsamling er ét år eller mere.
5.8   
Indsamling af generiske data
Generiske data er data, der ikke er baseret på direkte målinger eller beregninger af de pågældende specifikke processer. Generiske data kan enten være sektorspecifikke, dvs. specifikke for den sektor, der er omfattet af miljøaftryksundersøgelsen, eller de kan gælde for flere sektorer. Generiske data omfatter bl.a.:
—
data fra litteraturen eller videnskabelige rapporter
—
industrigennemsnitlige livscyklusdata fra databaser med livscyklusdata, rapporter fra industrisammenslutninger, officielle statistikker osv.
Indhentning af generiske data
For at sikre sammenlignelighed skal generiske data opfylde de datakvalitetskrav, som er angivet i denne vejledning. I det omfang de er tilgængelige, bør generiske data indhentes fra de datakilder, som er angivet i denne vejledning (se nedenfor).
Øvrige generiske data bør fortrinsvis indhentes fra:
—
databaser, der leveres af mellemstatslige organisationer (f.eks. IEA, FAO og UNEP)
—
nationale databaser med livscyklusdata (for data, der er specifikke for databasen værtsland)
—
nationale databaser med livscyklusdata
—
andre tredjepartsdatabaser med livscyklusdata
—
specialiseret videnskabelig litteratur.
Potentielle kilder til generiske data findes f.eks. på Det Fælles Forskningscenters websted under "Resource Directory of the European Platform. 
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 Hvis de nødvendige data ikke findes blandt ovennævnte kilder, kan andre kilder anvendes.
Krav til undersøgelser af organisationers miljøaftryk
Generiske data bør kun anvendes for processer og aktiviteter uden for den definerede organisationsgrænse eller til fastlæggelse af emissionsfaktorer for aktivitetsdata, der beskriver forgrundsprocesser. For de processer og aktiviteter inden for organisationsgrænserne, som bedre repræsenteres af generiske data, skal generiske data endvidere anvendes (se foregående krav). Hvis de er tilgængelige, skal sektorspecifikke generiske data anvendes i stedet for generiske data for flere sektorer. Alle generiske data skal opfylde de datakvalitetskrav, der er angivet i denne vejledning. Kilderne til de anvendte data skal tydeligt dokumenteres og rapporteres i miljøaftryksrapporten.
Generiske data (såfremt de opfylder de datakvalitetskrav, som er angivet i denne vejledning) bør, hvis de er tilgængelige, indhentes fra:
—
data der er udviklet i overensstemmelse med kravene i de relevante sektorregler for en organisations miljøaftryk
—
data, der er udviklet i overensstemmelse med kravene til undersøgelser af organisationers miljøaftryk
—
data, der er udviklet i overensstemmelse med kravene til undersøgelser af organisationers miljøaftryk
—
ILCD-datanettet (hvor datasæt, der er i fuld overensstemmelse med ILCD, foretrækkes frem for data, der kun er overensstemmende på elementært niveau) 
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;
—
ELCD-databasen 
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.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal specificere:
—
om det er tilladt at anvende generiske data for et stof, hvor specifikke data ikke er tilgængelige
—
omfanget af krævede ligheder mellem det faktiske stof og det generiske stof
—
kombinationen af mere end ét generisk datasæt, hvis det er nødvendigt.
5.9   
Håndtering af resterende datamangler
Der er tale om datamangler, hvis der ikke foreligger specifikke eller generiske data, som er tilstrækkeligt repræsentative for den pågældende proces/aktivitet. For de fleste processer/aktiviteter, hvor data mangler, bør det være muligt at indhente tilstrækkelige oplysninger til at give et rimeligt overslag over de manglende data. Der bør derfor kun være få, hvis nogen, datamangler i den endelige ressourceforbrugs- og emissionsprofil. Manglende data kan være af forskellige typer og have forskellige karakteristika, som kræver hver sin separate tilgang for at blive afhjulpet.
Datamangler kan forekomme, når:
—
der ikke findes data om et bestemt input/produkt, eller
—
der findes data for en lignende proces, men:
—
dataene er blevet genereret i en anden region
—
dataene er blevet genereret ved hjælp af en anden teknologi
—
dataene er blevet genereret i en anden tidsperiode.
Krav til undersøgelser af organisationers miljøaftryk
Evt. datamangler skal afhjælpes ved hjælp af de bedste tilgængelige generiske eller ekstrapolerede data 
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. Bidraget fra sådanne data (herunder mangler i generiske data) må højst udføre 10 % af det samlede bidrag til hver undersøgt påvirkningskategori. Dette fremgår af datakvalitetskravene, som fastsætter, at 10 % af dataene kan udvælges fra de bedste tilgængelige data (uden yderligere datakvalitetskrav).
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive potentielle datamangler og give detaljeret vejledning i, hvordan disse mangler afhjælpes.
5.10   
Dataindsamling i forbindelse med de næste metodologiske faser i en undersøgelse af en organisations miljøaftryk.
Figur 4 fokuserer på det dataindsamlingstrin, som skal udføres ved udarbejdelse af en miljøaftryksundersøgelse. “Skal/bør/kan”-kravene er opsummeret for både specifikke og generiske data. Figuren angiver endvidere forbindelsen mellem dataindsamlingstrinnet og udarbejdelsen af ressourceforbrugs- og emissionsprofilen og den efterfølgende vurdering af virkningerne af miljøaftrykket.
Figur 4
Forhold mellem dataindsamling, ressourceforbrugs- og emissionsprofil og vurdering af miljøaftryk
DATAINDSAMLING
Specifikke data
skal indhentes for alle alle processer inden for organisationsgrænserne (undtagen for processer, som repræsenteres mere nøjagtigt af generiske data)
skal indhentes for processer længere oppe og længere nede i forsyningskæden, hvis det er relevant
skal opfylde datakvalitetskravene i denne vejledning
bør omfatte alle kendte input og output. Input omfatter f.eks. forbrug af energi, vand og ressourcer. Output omfatter produkter, sideprodukter, emissioner og affald
kan indsamles, måles eller beregnes. Emissioner, der er forbundet med specifikke data, kan udledes af generiske data (der opfylder datakvalitetskravene). For f.eks. energisektoren skal de specifikke data for »x« kWh forbrugt elektricitet evt. kombineres generiske data, som f.eks. »y« kg CO
2
/kWh elektricitet, så strømmen »x*y« Kg CO
2
 kan angives i ressourceforbrugs- og emissionsprofilen.
Generiske data
skal eventuelt indsamles, når specifikke data ikke er tilgængelige
bør kun anvendes for processer/aktiviteter længere oppe og længere nede i forsyningskæden eller i kombination med aktivitetsdata for processer inden for organisationsgrænserne
når de er tilgængelige, skal sektorspecifikke generiske data anvendes i stedet for generiske data for flere sektorer
skal opfylde datakvalitetskravene i denne vejledning
bør, så vidt muligt indhentes fra datakilder, der er anført i denne vejledning.
RESSOURCEFORBRUGS- OG EMISSIONSPROFIL
Når dataindsamlingen er afsluttet, oprettes en ressourceforbrugs- og emissionsprofil, dvs. en opgørelse over alle input- og outputstrømme i forhold til systemgrænserne.
For eksempel kg CO
2
, kg H
2
S, kg Pb osv.
VURDERING AF VIRKNINGER (obligatoriske trin)
Klassificering, dvs. tildeling af hvert datapunkt i ressourceforbrugs- og emissionsprofilen til de relevante påvirkningskategorier.
Karakterisering, dvs. anvendelse af karakteriseringsfaktorer (angivet i denne vejledning) for hver input- og outputstrøm for at få de samlede virkninger inden for hver påvirkningskategori.
5.11   
Håndtering af multifunktionelle processer og -anlæg
Hvis en proces eller et anlæg omfatter mere end én funktion, dvs. den/det leverer flere varer og/eller tjenester ("sideprodukter"), er processen eller anlægget "multifunktionelt". I det tilfælde skal alle input og emissioner i forbindelse med processen fordeles mellem det undersøgte produkt og de øvrige sideprodukter på en fastlagt måde. I de tilfælde, hvor et fælles ejet og/eller drevet anlæg fremstiller flere forskellige produkter, eller når der er tale om kombineret el- og varmeproduktion, kan det ligeledes være nødvendigt at fordele tilknyttede input og emissioner mellem produkterne inden for de definerede produktporteføljer for forskellige organisationer,. Hvis en proces bidrager til flere forskellige produkter i en organisations produktportefølje, og miljøaftryksundersøgelsen dækker hele produktporteføljen for den organisation, er det imidlertid ikke nødvendigt at fordele input og emissioner mellem produkter.
Der skal oprettes modeller for systemer, der omfatter multifunktionelle processer, i overensstemmelse med følgende beslutningshierarki, hvor der gives yderligere vejledning på sektorplan i sektorreglerne for organisationers miljøaftryk, hvis de er tilgængelige. Figur 5 viser et beslutningstræ for håndtering af multifunktionelle processer.
“
                  
Nogle output kan delvist være sideprodukter og delvist affald. I sådanne tilfælde er det nødvendigt at identificere forholdet mellem sideprodukter og affald, fordi input og output kun skal allokeres til sideprodukterne.
Allokeringsprocedurer skal anvendes ensartet for lignende input og output for det pågældende system.
” (ISO 14044:2006, 14)
Beslutningshierarki
I)   Opdeling Eller systemudvidelse
Om muligt bør opdeling eller systemudvidelse anvendes for at undgå fordeling. Opdeling er, når multifunktionelle processer eller anlæg opdeles for at isolere de inputstrømme, der er direkte knyttet til hvert proces- eller anlægsoutput. Systemudvidelse er, når systemet udvides ved at inkludere yderligere funktioner, der er knyttet til sideprodukterne. Det skal først undersøges, om den analyserede proces kan opdeles eller udvides. Hvis opdeling er mulig, bør data kun indsamles for de enhedsprocesser 
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, der er direkte attributive 
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 til de undersøgte varer/tjenester. Hvis systemet kan udvides, skal de yderligere funktioner medtages i analysen, og resultater skal rapporteres for det udvidede system som helhed og ikke for de enkelte sideprodukter.
II)   Fordeling Baseret på et Relevant Underliggende Fysisk Forhold
Hvis opdeling eller systemanvendelse ikke kan anvendes, bør fordeling anvendes: Systeminput og -output bør deles mellem dets forskellige produkter eller funktioner på en måde, som afspejler de relevante underliggende fysiske forhold mellem dem (ISO 14044:2006, 14).
Ved fordeling baseret på et relevant underliggende fysisk forhold deles input- og outputstrømme i en multifunktionel proces eller et multifunktionelt anlæg i overensstemmelse med et relevant, kvantificerbart fysisk forhold mellem procesinput og output af sideprodukter (f.eks. en fysisk egenskab for input og output, der er relevant for den funktion, som det undersøgte sideprodukt tilvejebringer). Der kan oprettes modeller for fordeling baseret på et fysisk forhold ved hjælp af direkte substitution, hvis der kan identificeres et produkt, der kan substitueres direkte 
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.
Kan der oprettes en robust model for en direkte substitutionsvirkning? Dette kan påvises ved at bevise, at 1) der er en direkte substitutionsvirkning, som kan dokumenteres i praksis, OG 2) der kan oprettes en model for substitutproduktet, og ressourceforbrugs- og emissionsprofildataene kan fratrækkes på en direkte repræsentativ måde:
—
Hvis ja (dvs. begge betingelser er opfyldt), oprettes en model for substitutionsvirkningen.
Eller
Kan input-/outputstrømme fordeles baseret på et andet relevant underliggende forhold, der forbinder input og output med den funktion, systemet leverer? Dette kan påvises ved at bevise, at der kan defineres et relevant fysisk forhold, hvormed de strømme, der kan tilskrives leveringen af den definerede funktion for produktsystemet, kan fordeles 
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:
—
Hvis ja, foretages fordeling ud fra dette fysiske forhold.
III   Fordeling Baseret på et Andet Forhold
Fordeling baseret på et andet forhold kan være en mulighed. Økonomisk fordeling henviser f.eks. til fordeling af input og output, der er knyttet til multifunktionelle processer, til outputtet for sideprodukter i forhold til deres relative markedsværdier. Sidefunktionernes markedspris bør henvise til den særlige betingelse og det punkt, hvor sideprodukterne produceres. Fordeling baseret på økonomisk værdi anvendes kun, når I og II ikke er mulige. Under alle omstændigheder skal der gives en klar begrundelse for at have fravalgt I og II og for at have valgt en bestemt fordelingsregel i trin III med henblik på at sikre, at resultaterne af miljøaftryksundersøgelsen er fysisk repræsentative.
Fordeling baseret på et andet forhold kan foretages på en af følgende alternative måder:
Kan en indirekte substitutionsvirkning 
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 identificeres? OG kan der oprettes en model for det substituerede produkt, og kan beholdningen fratrækkes på en rimeligt repræsentativ måde?
—
Hvis ja (dvs. begge betingelser bekræftes) oprettes en model for den indirekte substitutionsvirkning.
Eller
Kan input-/outputstrømme fordeles mellem produkter og funktioner på grundlag af et andet forhold (f.eks. den relative økonomiske værdi af sideprodukter)?
—
Hvis ja, fordeles produkter og funktioner på grundlag af det identificerede forhold
Det er især udfordrende at arbejde med produkters multifunktionalitet, når et eller flere af disse produkter genanvendes eller energiudnyttes, da systemerne i det tilfælde ofte er ganske komplekse. I Bilag V beskrives en tilgang, der skal benyttes til at anslå de samlede emissioner i forbindelse med en bestemt proces, der omfatter genanvendelse og/eller energiudnyttelse. Den formel, der er beskrevet i Bilag V, skal anvendes for bortskaffelsesfasen. Disse vedrører endvidere også affaldsstrømme, der genereres inden for systemgrænserne. Beslutningshierarkiet, der beskrevet i dette afsnit, gælder også for produktgenanvendelse.
Eksempler på direkte og indirekte substitution
Direkte substitution:
Direkte substitution kan beskrives som en form for fordeling, der er baseret på et underliggende fysisk forhold, når en direkte virkning kan identificeres i praksis. Når husdyrgødning tilføres landbrugsjord som direkte substitut for en tilsvarende mængde kunstgødning, som landbrugeren ellers ville have anvendt, krediteres det husdyravlssystem, som gødningen kommer fra, for den fortrængte produktion af kunstgødning (under hensyntagen til forskelle i transport, håndtering og emissioner).
Indirekte substitution:
Indirekte substitution kan beskrives som en form for "fordeling baseret på et andet forhold", når et sideprodukt antages at fortrænge et marginalt eller ækvivalent gennemsnitprodukt via markedsprocesser. Når husdyrgødning emballeres og sælges til brug i private haver, krediteres det husdyravlssystem, som gødningen kommer fra, for det markedsgennemsnitlige havegødningsprodukt, der antages at være blevet fortrængt (under hensyntagen til forskelle i transport, håndtering og emissioner).
Figur 5
Beslutningstræ for håndtering af multifunktionelle processer
JA
Se på det undersøgte system: Omfatter det multifunktionelle processer (dvs. processer, der omfatter flere funktioner eller leverer flere varer og/eller tjenester (»sideprodukter«))
NEJ
Kontroller, om der findes yderligere vejledning på sektorplan for de berørte processer, f.eks. sektorregler for en organisations miljøaftryk (OEFSR'er), og anvend denne vejledning. Hvis ikke, oprettes en model for de multifunktionelle processer iht. følgende beslutningshierarki:
Kan OPDELING eller SYSTEMUDVIDELSE anvendes?
JA
Anvend OPDELING eller SYSTEMUDVIDELSE
NEJ
Kan FORDELING BASERET PÅ RELEVANT UNDERLIGGENDE FYSISK FORHOLD anvendes? Det kan ske på en af følgende måder:
Identificer direkte substitutionsvirkning, hvis det er muligt, eller
Identificer et andet relevant underliggendefysisk forhold, hvis det er muligt
JA
Anvend FORDELING
NEJ
Anvend FORDELING BASERET PÅ ET ANDET FORHOLD. Det kan ske på en af følgende måder:
Identificer direkte substitutionsvirkning, hvis det er muligt, eller
Identificer et andet forhold, f.eks. den økonomiskeværdi af sideprodukter
Fortsæt med næste trin i miljøaftryksundersøgelsen
Krav til undersøgelser af organisationers miljøaftryk
Beslutningshierarkiet i forbindelse med undersøgelser af organisationers miljøaftryk ved multifunktionalitet skal anvendes til løsning af alle problemer med multifunktionalitet for både processer og anlæg: (1) opdeling eller systemudvidelse, 2) fordeling baseret på et relevant underliggende fysisk forhold (herunder direkte substitution eller et relevant underliggende fysisk forhold), 3) fordeling baseret på et andet forhold (herunder indirekte substitution eller et andet relevant underliggende forhold).
Alle valg, der træffes i den forbindelse, skal rapporteres og begrundes med henblik på generelt at sikre fysisk repræsentative og miljømæssigt relevante resultater.
Hvis sideprodukter delvist er sideprodukter og delvist affald, skal alle input og output udelukkende fordeles til sideprodukterne.
Fordelingsprocedurerne skal anvendes ensartet for samme type input og output.
For multifunktionalitetsproblemer, der omfatter genanvendelse eller energigenvinding i bortskaffelsesfasen, eller for affaldsstrømme inden for systemgrænserne, skal den formel, der er beskrevet i bilag V, anvendes.
Yderligere krav til sektorregler for organisationers miljøaftryk
I reglerne skal der angives yderligere multifunktionalitetsløsninger, som anvendes inden for de definerede organisationsgrænser og for faser længere oppe og længere nede i forsyningskæden, hvis det er relevant. Hvis det er muligt/hensigtsmæssigt, kan reglerne omfatte yderligere specifikke substitutionsscenarier eller faktorer, der skal anvendes i forbindelse med fordeling. Alle sådanne multifunktionalitetsløsninger, som er angivet i reglerne, skal klart begrundes med henvisning til hierarkiet for multifunktionalitetsløsninger i forbindelse med miljøaftryksundersøgelser.
Hvis opdeling anvendes, skal reglerne angive de processer, der skal opdeles, og principperne for denne opdeling.
Hvis fordeling efter fysisk forhold anvendes, skal reglerne angive de relevante underliggende fysiske forhold, der skal tages i betragtning, og fastlægge de relevante fordelingsfaktorer.
Hvis fordeling efter et andet forhold anvendes, skal reglerne angive dette forhold og fastlægge de relevante fordelingsfaktorer. I tilfælde af f.eks. økonomisk fordeling skal reglerne angive principperne for at fastlægge den økonomiske værdi af sideprodukter.
Med hensyn til multifunktionalitet ved bortskaffelse skal reglerne angive, hvordan de forskellige dele beregnes i den obligatoriske formel, som er anført.
6.   VURDERING AF VIRKNINGER AF ORGANISATIONERS MILJØAFTRYK
Når ressourceforbrugs- og emissionsprofilen er blevet oprettet, skal vurderingen af virkninger af miljøaftryk gennemføres for at beregne organisationens miljøaftryk ved hjælp af de valgte påvirkningskategorier og modeller for miljøaftryk. Vurdering af virkninger af miljøaftryk omfatter to obligatoriske og to valgfrie trin. Vurderingen af virkninger af miljøaftryk har ikke til formål at erstatte andre (lovgivningsmæssige) redskaber, der har et andet omfang og mål, f.eks. miljørisikovurdering, VVM-undersøgelse for et bestemt sted eller sundheds- og sikkerhedsbestemmelser på produktniveau eller vedrørende arbejdsmiljø. Vurderingen af virkninger af miljøaftryk har navnlig ikke til formål at forudsige, om tærskler overskrides, og der forekommer faktiske virkninger på et bestemt sted og tidspunkt. Den beskriver i stedet den eksisterende belastning af miljøet. Vurderingen af virkninger af miljøaftryk supplerer derfor andre velafprøvede redskaber, som udvider livscyklusperspektivet.
6.1   
Klassificering og karakterisering (obligatorisk)
Krav til undersøgelser af organisationers miljøaftryk
Vurderingen af virkninger af miljøaftryk skal omfatte:
—
Klassificering
—
Karakterisering
6.1.1   
Klassificering af en organisations miljøaftryksstrømme
Ved klassificering tildeles materiale-/energiinput og -output opgjort i ressourceforbrugs- og emissionsprofilen til den relevante påvirkningskategori for miljøaftryk. I klassificeringsfasen tildeles alle input/output, der resulterer i drivhusgasemissioner, til kategorien Klimaændringer. Input/output, der resulterer i emissioner af ozonnedbrydende stoffer, tildeles på samme måde. I nogle tilfælde kan input/output bidrage til flere påvirkningskategorier. Chlorfluorcarboner (CFC'er) bidrager f.eks. til både Klimaændringer og Nedbrydning af ozonlaget.
Det er vigtigt, at dataene beskriver de anvendte stoffer, for hvilke karakteriseringsfaktorer (CF) (se næste afsnit) er tilgængelige. Data vedrørende et sammensat NPK-gødningsprodukt bør f.eks. opsplittes og klassificeres i overensstemmelse med dets N-, P- og K-bestanddele, fordi hver bestanddel bidrager til forskellige påvirkningskategorier.
Krav til undersøgelser af organisationers miljøaftryk
Alle input/output, der er opgjort i forbindelse med oprettelsen af ressourceforbrugs- og emissionsprofilen, skal tildeles de påvirkningskategorier for miljøaftryk, som de bidrager til ("klassificering"), ved hjælp af det klassificeringssystem, som findes på http://lct.jrc.ec.europa.eu/assessment/projects.
I forbindelse med klassificeringen af ressourceforbrugs- og emissionsprofilen skal data beskrive de anvendte stoffer, for hvilke karakteriseringsfaktorer er tilgængelige.
Hvis ressourceforbrugs- og emissionsprofildataene hentes fra eksisterende offentlige eller kommercielle livscyklusdatabaser, hvor klassificering allerede er gennemført. I sådanne tilfælde skal det sikres, at klassificeringen og de tilknyttede løsninger med hensyn til vurdering af virkninger af miljøaftryk opfylder kravene i denne vejledning.
Eksempel: Klassificering i vurderingen af virkninger af miljøaftryk
Klassificering af data i påvirkningskategorien Klimaændring
CO
2
Ja
CH
4
Ja
SO
2
Nej
NO
x
Nej
Klassificering af data i påvirkningskategorien Forsuring
CO
2
Nej
CH
4
Nej
SO
2
Ja
NO
x
Ja
6.1.2   
Karakterisering of strømme, der efterlader miljøaftryk
Karakterisering er beregningen af omfanget af bidraget fra hvert klassificeret input/output til deres respektive påvirkningskategorier for miljøaftryk og de samlede bidrag inden for hver kategori. Karakterisering fortages ved at multiplicere værdierne i ressourceforbrugs- og emissionsprofilen med den relevante karakteriseringsfaktor for hver påvirkningskategori.
Karakteriseringsfaktorerne er stof- eller ressourcespecifikke. De repræsenterer virkningsintensiteten for et stof i forhold til et fælles referencestof for en påvirkningskategori (påvirkningskategoriindikator). Ved beregning af f.eks. virkningerne på klimaændringer vægtes alle drivhusgasemissioner, der er opgjort i ressourceforbrugs- og emissionsprofilen, ud fra deres virkningsintensitet i forhold til kuldioxid, som er referencestoffet for denne kategori. Det gør det muligt at lægge alle potentielle virkninger sammen og udtrykke dem som ét ækvivalent stof (i dette tilfælde CO
2
-ækvivalenter) for hver påvirkningskategori. Karakteriseringsfaktorerne udtrykt som globalt opvarmningspotentiale for methan er f.eks. lig med 25 CO
2
-ækvivalenter og dens virkning på global opvarmning er således 25 gange større end CO
2
 (dvs. karakteriseringsfaktor for 1 CO
2
-ækvivalent).
Krav til undersøgelser af organisationers miljøaftryk
Alle klassificerede input/output i hver påvirkningskategori for miljøaftryk skal tildeles karakteriseringsfaktorer, der repræsenterer bidraget pr. input-/outputenhed til kategorien, ved hjælp af de karakteriseringsfaktorer, der findes online på http://lct.jrc.ec.europa.eu/assessment/projects. Miljøaftryksresultater skal derefter beregnes for hver påvirkningskategori ved at multiplicere mængden af hvert input/output med karakteriseringsfaktoren og lægge bidragene fra alle input/output i hver kategori sammen i ét mål udtrykt i den relevante referenceenhed.
Hvis karakteriseringsfaktorer ikke er tilgængelige i standardmetoden for visse strømme (f.eks. grupper af kemikalier) i ressourceforbrugs- og emissionsprofilen, kan der benyttes andre tilgange for disse strømme. Det skal i så fald angives under "Yderligere miljøoplysninger". Karakteriseringsmodellerne skal være videnskabeligt og teknisk gyldige og skal baseres på særskilte, identificerbare miljøsystemer 
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 eller reproducerbare observationer fra praksis.
Eksempel: Karakterisering i vurderingen af virkninger af miljøaftryk
Klimaændring:
Mængde (kg)
Karakteriseringsfaktor
CO
2
-ækvivalent (metriske ton)
CO
2
5 132
×
1
=
5,132 t CO
2
-ækvivalent
CH
4
8,2
x
25
=
0,205 t CO
2
-ækvivalent
SO
2
3,9
x
0
=
0 t CO
2
-ækvivalent
NO
2
26,8
x
0
=
0 t CO
2
-ækvivalent
I alt
=
5,337 t CO
2
-ækvivalenter
Forsuring:
Mængde (kg)
CF
mol H+-ækvivalent
CO
2
5 132
x
0
=
0 Mol H+-ækvivalent
CH
4
8,2
x
0
=
0 Mol H+-ækvivalent
SO
2
3,9
x
1,31
=
5,109 Mol H+-ækvivalent
NO
2
26,8
x
0,74
=
19,832 Mol H+-ækvivalent
I alt
=
24,941 Mol H+-ækvivalent
6.2   
Normalisering & vægtning (anbefalet/valgfri)
Efter de to obligatoriske trin med klassificering og karakterisering kan vurderingen af virkninger af miljøaftryk suppleres med normalisering og vægtning, der er anbefalede/valgfrie trin.
6.2.1   
Normalisering af resultater af en vurdering af virkninger af miljøaftryk (anbefalet)
Normalisering er ikke et obligatorisk, men anbefalet trin, hvor resultaterne af en vurdering af virkninger af miljøaftryk multipliceres med normaliseringsfaktorer med henblik på at beregne og sammenligne omfanget af deres bidrag til påvirkningskategorierne i forhold til en referenceenhed (typisk den belastning af kategorien, som emissioner forårsager i løbet af et år i et helt land eller for en gennemsnitsborger). Derved fås der normaliserede miljøaftryksresultater uden dimensioner. De afspejler de belastninger, der kan tilskrives et produkt i forhold til referenceenheden, f.eks. pr. indbygger for et bestemt år og en bestemt region. Derved kan betydningen af organisationsmæssige processers/aktiviteters bidrag sammenlignes med referenceenheden for de undersøgte påvirkningskategorier.
Normaliserede miljøaftryksresultater viser dog ikke de respektive påvirkningers alvorlighed/relevans, ligesom de heller ikke kan aggregeres på tværs af påvirkningskategorier.
Krav til undersøgelser af organisationers miljøaftryk
Normalisering er ikke obligatorisk men anbefales i miljøaftryksundersøgelser. Hvis normalisering foretages, skal de normaliserede resultater af miljøaftryksundersøgelsen angives under "Yderligere miljøoplysninger", og alle metoder og forudsætninger skal dokumenteres.
De normaliserede resultater må ikke aggregeres, da det implicit medfører vægtning. Resultater af en vurdering af virkninger af miljøaftryk før normalisering skal rapporteres sammen med de normaliserede resultater.
6.2.2   
Vægtning af resultater af en vurdering af virkninger af miljøaftryk (valgfri)
Vægtning er ikke et obligatorisk, men valgfrit trin, der kan understøtte fortolkningen og formidlingen af undersøgelsens resultater. I dette trin multipliceres (normaliserede) miljøaftryksresultater med et sæt vægtningsfaktorer, der afspejler den opfattede relative betydning af de undersøgte påvirkningskategorier. Vægtede miljøaftryksresultater kan dermed sammenlignes, således at deres relative betydning kan vurderes. De kan også aggregeres på tværs af påvirkningskategorier, så der fås flere aggregerede værdier eller én samlet påvirkningsindikator.
Vægtning kræver, at værdier vurderes med hensyn til deres betydning for de undersøgte påvirkningskategorier. Disse vurderinger kan baseres på ekspertudtalelser, kulturelle/politiske synspunkter eller økonomiske hensyn. 
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Krav til undersøgelser af organisationers miljøaftryk
Vægtning er ikke et obligatorisk men et valgfrit trin i miljøaftryksundersøgelser. Hvis vægtning foretages, skal resultaterne rapporteres under "Yderligere miljøoplysninger", og alle metoder og forudsætninger dokumenteres. Resultater af en vurdering af virkninger af miljøaftryk før vægtning skal rapporteres sammen med de vægtede resultater.
Anvendelsen af normalisering og vægtning i miljøaftryksundersøgelser skal være i overensstemmelse med de mål og det omfang, der er fastlagt for undersøgelsen, herunder de tiltænkte anvendelser. 
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7.   FORTOLKNING AF MILJØAFTRYKSRESULTATER FOR ORGANISATIONER
7.1   
Generelt
Fortolkning af resultaterne af en miljøaftryksundersøgelse 
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 tjener to formål:
—
For det første at sikre, at miljøaftryksmodellen svarer til undersøgelsens mål og kvalitetskrav. I den henseende kan miljøaftryksfortolkning bruges som grundlag for iterativ forbedring af miljøaftryksmodellen, indtil alle mål og krav er opfyldt
—
For det andet at drage robuste konklusioner og udlede robuste anbefalinger på baggrund af analysen, f.eks. til støtte for miljøforbedringer.
Krav til undersøgelser af organisationers miljøaftryk
Fortolkningsfasen i en miljøaftryksundersøgelse skal omfatte følgende trin: "vurdering af miljøaftryksmodellens robusthed", "identifikation af brændpunkter", "vurdering af usikkerhed" og "konklusioner, anbefalinger og begrænsninger".
7.2   
Vurdering af miljøaftryksmodellens robusthed
Denne skal omfatte en vurdering af det omfang, hvori metodevalgene påvirker analyseresultaterne. Redskaber, der bør bruges til at vurdere miljøaftryksmodellens robusthed, omfatter:
—
Fuldstændighedskontrol
: Vurdering af data i ressourceforbrugs- og emissionsprofilen med henblik på at sikre, at den er fuldstændig i forhold til de mål, det omfang, de systemgrænser og de kvalitetskriterier, der er fastlagt. Dette omfatter fuldstændighed af procesdækning (dvs. at alle relevante processer i hver undersøgt forsyningskædefase er medtaget) og input-/outputdækning (dvs. at materiale- eller energiinput og emissioner i forbindelse med hver proces er medtaget).
—
Følsomhedskontrol
: Vurdering af det omfang, hvori resultaterne afgøres af bestemte metodologiske valg, og virkningen af gennemførelsen af alternative valg, hvis sådanne kan identificeres. Det er en fordel at strukturere følsomhedskontrol for hver fase af miljøaftryksundersøgelsen, herunder definition af mål og omfang, ressourceforbrugs- og emissionsprofilen og vurderingen af virkninger af miljøaftryk.
—
Overensstemmelseskontrol:
 Vurdering af det omfang, hvori forudsætninger, metoder og datakvalitetshensyn er anvendt på en ensartet måde i hele miljøaftryksundersøgelsen.
Krav til undersøgelser af organisationers miljøaftryk
Vurderingen af miljøaftryksmodellens robusthed skal omfatte en vurdering af det omfang, hvori metodologiske valg, såsom systemgrænser, datakilder, fordelingsvalg og dækning af påvirkningskategorier, påvirker resultaterne. Disse valg skal være i overensstemmelse med kravene i denne vejledning og skal tilpasses sammenhængen. Redskaber, der bør bruges til at vurdere miljøaftryksmodellens robusthed, omfatter fuldstændighedskontrol, følsomhedskontrol og konsistenskontrol. Eventuelle identificerede problemer i denne evaluering bør anvendes til iterative forbedringer af miljøaftryksundersøgelsen.
7.3   
Identificering af brændpunkter (Væsentlige problemer)
Når det er fastslået, at miljøaftryksmodellen (f.eks. valg af systemgrænser, datakilder og fordelingsvalg) er robust og er i overensstemmelse med alle forhold, der er fastlagt i faserne for definition af mål og omfang, identificeres de elementer, der yder det væsentligste bidrag til miljøaftryksresultaterne. Dette trin kan også kaldes analysen af brændpunkter eller svagheder. Bidragende elementer kan være specifikke elementer i produktporteføljen, livscyklusfaser, processer eller individuelle materiale-/energiinput/-output, der er knyttet til en bestemt fase eller proces i organisationens forsyningskæde. Disse identificeres ved systematisk at gennemgå resultaterne af miljøaftryksundersøgelsen for organisationen. I denne sammenhæng kan grafiske værktøjer med fordel bruges. Sådanne analyser tilvejebringer det nødvendige grundlag for at identificere muligheder for forbedringer i forbindelse med specifikke forvaltningsinterventioner.
Krav til undersøgelser af organisationers miljøaftryk
Resultater af miljøaftryksundersøgelser skal evalueres med henblik på at vurdere virkningen af brændpunkter/svagheder i forsyningskæden på niveauet for input-/outputfasen, procesfasen og forsyningskædefasen og vurdere potentielle forbedringer.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive de mest relevante påvirkningskategorier for miljøaftryk for sektoren. Normalisering og vægtning kan anvendes til at foretage en sådan prioritering.
7.4   
Vurdering af usikkerhed
Vurdering af usikkerheder i forbindelse med de endelige miljøaftryksresultater støtter iterativ forbedring af miljøaftryksundersøgelser. Det hjælper også målgruppen med at vurdere robustheden og anvendeligheden af resultaterne af miljøaftryksundersøgelsen.
Der er to primære kilder til usikkerhed i miljøaftryksundersøgelser:
(1)
Stokastiske usikkerheder (både parameter og model) for “Ressourceforbrugs- og emissionsprofil”-data
I praksis kan det være vanskeligt at vurdere usikkerheden for alle data, der er anvendt i en miljøaftryksundersøgelse. Arbejdet med nøjagtigt at karakterisere stokastisk usikkerhed og dens virkning på modelleringsresultater bør fokusere på de processer, der er identificeret som miljømæssigt væsentlige ved vurderingen og fortolkningen af virkningerne af miljøaftrykket.
(2)
Valgrelaterede usikkerheder
Valgrelaterede usikkerheder opstår som følge af metodologiske valg, herunder modelprincipper, systemgrænser, valg af modeller til vurdering af virkninger af miljøaftryk og andre forudsætninger relateret til tid, teknologi, geografi osv. Disse kan ikke umiddelbart beskrives statistisk, men kan i stedet kun karakteriseres ved hjælp af scenariemodeller (f.eks. oprettelse af model for worst- og best case-scenarier for væsentlige processer) og følsomhedsanalyser.
Krav til undersøgelser af organisationers miljøaftryk
Der skal som minimum gives en kvalitativ beskrivelse af usikkerhederne for miljøaftryksresultater for både data- og valgrelaterede usikkerheder særskilt, således at de overordnede usikkerheder for resultaterne af miljøaftryksundersøgelsen kan vurderes.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal beskrive de usikkerheder, der er fælles for sektoren, og bør identificere det interval, hvor det kan anføres, at resultaterne ikke er væsentligt forskellige, i sammenligninger eller sammenlignende påstande.
TIP: Kvantitative vurderinger af usikkerhed kan beregnes for varians forbundet med ressourceforbrugs- og emissionsprofildata ved hjælp af f.eks. Monte Carlo-simuleringer og andre relevante redskaber. Betydningen af valgrelaterede usikkerheder bør estimeres ved den øvre og nedre grænse ved hjælp af følsomhedsanalyser baseret på scenarievurderinger. Disse bør klart dokumenteres og rapporteres.
7.5   
Konklusioner, anbefalinger og begrænsninger
I den sidste del af fortolkningsfasen drages konklusioner baseret på resultaterne, de spørgsmål, der blev stillet ved begyndelsen af miljøaftryksundersøgelsen, besvares, og der fremsættes anbefalinger, der er relevante for målgruppen og sammenhængen, og som samtidig tager højde for eventuelle begrænsninger for resultaternes robusthed og anvendelighed. Miljøaftryksundersøgelsen skal ses som et supplement til andre vurderinger og instrumenter, f.eks. lokale VVM-undersøgelser eller kemiske risikovurderinger.
Potentielle forbedringer bør identificeres, f.eks. teknikker til renere teknologi, ændringer i produktdesign, forsyningskædestyring, miljøledelsessystemer (f.eks. ordningen for miljøledelse og miljørevision (EMAS) eller ISO 14001), sammen med andre systematiske tilgange.
Krav til undersøgelser af organisationers miljøaftryk
Konklusioner, anbefalinger og begrænsninger skal beskrives i overensstemmelse med de mål og det omfang, der er fastlagt for miljøaftryksundersøgelsen. Undersøgelser af organisationers miljøaftryk, der har til formål at understøtte sammenlignende påstande 
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, der offentliggøres, skal baseres på denne vejledning OG tilknyttede sektorregler.
I henhold til ISO 14044:2006 skal det for eventuelle sammenlignende påstande, der offentliggøres, nøje overvejes, hvorvidt forskelle i datakvalitet og metodevalg, som anvendes til at modellere de sammenlignede organisationer, kan have en indvirkning på resultaternes sammenlignelighed. Eventuelle uoverensstemmelser i definitionen af systemgrænser, datakvaliteten eller vurderingen af virkningerne af miljøaftryk skal tages i betragtning og dokumenteres/rapporteres.
Konklusionerne bør omfatte et resumé af identificerede “brændpunkter” i forsyningskæden og de potentielle forbedringer i forbindelse med forvaltningsinterventioner.
8.   RAPPORTER OM ORGANISATIONERS MILJØAFTRYK
8.1   
Generelt
En rapport om en organisations miljøaftryk skal give en relevant, omfattende, konsistent, præcis og gennemsigtig redegørelse for undersøgelsen og de beregnede miljøvirkninger af organisationen. Den afspejler de bedste tilgængelige oplysninger på en sådan måde, at den er af maksimal nytte for nuværende og fremtidige brugere, samtidig med at den ærligt og åbent fremlægger alle begrænsninger. Effektiv rapportering af organisationers miljøaftryk kræver, at flere kriterier, både proceduremæssige (rapportkvalitet) og indholdsmæssige (rapportindhold), opfyldes.
8.2   
Rapportelementer
En miljøaftryksrapport består af mindst tre elementer: hovedrapporten, et resumé og et bilag. Fortrolige og ejendomsretligt beskyttede oplysninger kan dokumenteres i et fjerde element – en supplerende fortrolig rapport. Rapporter om gennemgang vedhæftes som bilag eller angives i referencer.
8.2.1   
Første element: resumé
Resuméet skal kunne læses separat, uden at resultaterne og anbefalingerne (hvis de er anført) kompromitteres. Resuméet skal opfylde de samme kriterier med hensyn til gennemsigtighed, konsistens osv. som hovedrapporten.
—
centrale elementer af undersøgelsens mål og omfang med relevante begrænsninger og forudsætninger
—
en beskrivelse af systemgrænser
—
de væsentligste resultater fra ressourceforbrugs- og emissionsprofilen og komponenterne i vurderingen af virkninger af miljøaftryk, som skal præsenteres på en måde, som sikrer, at oplysningerne kan anvendes korrekt
—
evt. miljøforbedringer sammenlignet med de foregående perioder
—
relevante påstande om datakvalitet, forudsætninger og værdivurderinger
—
en beskrivelse af det, der er opnået med undersøgelsen, de anbefalinger og konklusioner, der er udarbejdet
—
generel vurdering af resultaternes usikkerheder
8.2.2   
Andet element: hovedrapporten
Hovedrapporten 
(
90
)
 skal som minimum indeholde følgende elementer:
—
Undersøgelsens mål:
Målet skal som minimum omfatte tydelige og kortfattede beskrivelser af følgende forhold:
—
tiltænkte anvendelser
—
metodologiske begrænsninger eller begrænsninger af påvirkningskategorier for miljøaftryk
—
begrundelse for gennemførelsen af undersøgelsen
—
målgruppe
—
om undersøgelsen er beregnet til sammenligninger eller sammenlignende påstande, der vil blive offentliggjort (kræver en sektorregel)
—
tilknyttede sektorregler for en organisations miljøaftryk
—
initiativtageren til undersøgelsen
—
Undersøgelsens omfang:
Undersøgelsens omfang skal identificere organisationen i detaljer og beskrive, hvordan systemgrænserne generelt er fastlagt. Undersøgelsens omfang skal omhandle datakvalitetskravene. Endelig skal omfanget omfatte en beskrivelse af de metoder, der er anvendt til at vurdere potentielle miljøvirkninger, og de anvendte påvirkningskategorier, metoder samt normaliserings- og vægtningssæt.
Obligatoriske elementer i rapporten omfatter som minimum:
—
beskrivelse af organisationen og den definerede produktportefølje
—
systemgrænser (organisationsgrænser og miljøaftryksgrænser)
—
begrundelse for og potentiel betydning af evt. udelukkelser
—
alle forudsætninger og værdivurderinger sammen med begrundelser for disse forudsætninger
—
datarepræsentativitet, datarelevans samt typer af og kilder til krævede data og oplysninger
—
påvirkningskategorier, modeller og indikatorer, normaliserings- og vægtningsfaktorer
—
håndtering af problemer med multifunktionalitet konstateret under oprettelse af miljøaftryksmodel.
—
Oprettelse og registrering af ressourceforbrugs- og emissionsprofilen:
Obligatoriske elementer i rapporten omfatter som minimum:
—
beskrivelse af og dokumentation for alle specifikke data, der er indsamlet
—
dataindsamlingsprocedurer
—
offentliggjort litteratur anvendt som kilder
—
oplysninger om anvendelses- og bortskaffelsesscenarier, der tages i betragtning i faser længere nede i forsyningskæden
—
beregningsprocedurer
—
validering af data, herunder dokumentation for og begrundelse af fordelingsprocedurer
—
beskrivelse af og resultater for følsomhedsanalysen, 
(
91
)
, hvis den udføres.
—
Beregning af resultater af vurdering af virkninger af miljøaftryk:
Obligatoriske elementer i rapporten omfatter:
—
Proceduren for vurdering af virkninger af miljøaftryk, beregninger og resultater for forgrundsprocesser og processer længere oppe og længere nede i forsyningskæden, herunder alle forudsætninger og begrænsninger
—
Forholdet mellem resultaterne af vurderingen af virkninger af miljøaftryk med det definerede mål og omfang
—
I tilfælde af eventuelle udelukkelser af standardpåvirkningskategorier skal begrundelsen for udelukkelsen rapporteres
—
I tilfælde af eventuelle afvigelser fra standardpåvirkningskategorierne og/eller -modellerne (som skal begrundes og angives under Yderligere miljøoplysninger), skal de obligatoriske rapportelementer også omfatte:
—
undersøgte påvirkningskategorier og indikatorer for påvirkningskategorier, herunder baggrunden for deres udvælgelse og en reference til deres kilde
—
beskrivelse af eller reference til alle anvendte karakteriseringsmodeller, -faktorer og -metoder, herunder alle forudsætninger og begrænsninger
—
beskrivelse af eller reference til alle valg af værdier, der er foretaget med hensyn til påvirkningskategorier, karakteriseringsmodeller, karakteriseringsfaktorer, normalisering, gruppering og vægtning, og en begrundelse for deres anvendelse og betydning for resultater, konklusioner og anbefalinger
—
angivelse af og begrundelse for evt. gruppering af påvirkningskategorierne
—
evt. analyse af indikatorresultaterne, f.eks. følsomheds- og usikkerhedsanalyse af anvendelse af andre påvirkningskategorier eller yderligere miljøoplysninger, herunder betydning for resultaterne
—
evt. yderligere miljøoplysninger
—
oplysninger om kulstoflagring i produkter
—
oplysninger om forsinkede emissioner
—
data- og indikatorresultater inden en eventuel normalisering og vægtning
—
normaliserings- og vægtningsfaktorer og -resultater (hvis anvendt)
—
Fortolkning af miljøaftryksresultater
Obligatoriske elementer i rapporten omfatter:
—
vurdering af datakvalitet
—
åben fremlæggelse af valg af værdier, baggrund og ekspertvurderinger
—
generel vurdering af usikkerheden (mindst en kvalitativ beskrivelse)
—
konklusioner
—
identifikation af miljøbrændpunkter
—
anbefalinger, begrænsninger og muligheder for forbedring.
8.2.3   
Tredje element: Bilag
Bilaget bruges til at dokumentere elementer, som understøtter hovedrapporten, og som er af en mere teknisk karakter. Det skal omfatte:
—
beskrivelser af alle forudsætninger, herunder forudsætninger, der har vist sig at være irrelevante
—
spørgeskema/tjekliste for dataindsamling (se bilag III i denne vejledning) og rådata (valgfri, hvis de anses for at være følsomme og fremlægges særskilt i den fortrolige rapport)
—
ressourceforbrugs- og emissionsprofilen (valgfri, hvis den anses for at være følsom og fremlægges særskilt i den fortrolige rapport, se nedenfor)
—
rapport om kritisk gennemgang (hvis en sådan udføres), herunder (hvis det er relevant) navn og tilknytning for den person eller gruppe, der har foretaget gennemgangen, og (eventuelle) svar på kontrolrapporten
—
ekspertens egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium defineret i afsnit 9.3 i denne vejledning.
8.2.4   
Fjerde element: Fortrolig rapport
Den fortrolige rapport (valgfrit rapporteringselement) bør indeholde alle data (herunder rådata) og oplysninger, der er fortrolige eller ejendomsretligt beskyttede og ikke må offentliggøres. Den skal under overholdelse af tavshedspligt stilles til rådighed for kritisk gennemgang.
Krav til undersøgelser af organisationers miljøaftryk
En miljøaftryksundersøgelse, der skal offentliggøres eksternt, skal indeholde en undersøgelsesrapport, der angiver en relevant, omfattende, konsistent, nøjagtig og gennemsigtig redegørelse for undersøgelsen og for de beregnede miljøvirkninger for organisationen. De rapporterede oplysninger skal også give et robust grundlag for vurdering, sporing og forbedring af organisationens miljøpræstation over tid. Miljøaftryksrapporten skal som minimum omfatte et resumé, en hovedrapport og et bilag. Disse skal indeholde alle de rapportelementer, der er beskrevet i dette kapitel.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive og begrunde evt. afvigelser fra standardrapporteringskravene sammen med eventuelle yderligere rapporteringskrav og/eller andre rapporteringskrav, der f.eks. afhænger af formålet med miljøaftryksundersøgelsen og den undersøgte type organisation. Reglerne skal angive, om miljøaftryksresultaterne skal rapporteres særskilt for hver af de valgte livscyklusfaser.
9.   KRITISK GENNEMGANG AF UNDERSØGELSE AF EN ORGANISATIONS MILJØAFTRYK
9.1   
Generelt
 
(
92
)
En kritisk gennemgang er nødvendig for at sikre, at resultatet af miljøaftryksundersøgelsen er pålideligt, og for at forbedre kvaliteten af undersøgelsen.
Krav til undersøgelser af organisationers miljøaftryk
En miljøaftryksundersøgelse, der er beregnet til intern brug, som hævder at være i overensstemmelse med vejledningen om organisationers miljøaftryk, og en miljøaftryksundersøgelse til ekstern formidling (f.eks. B2B eller B2C) skal underkastes kritisk gennemgang for at sikre, at:
—
de anvendte metoder er i overensstemmelse med denne vejledning
—
de anvendte metoder er videnskabeligt og teknisk pålidelige
—
de anvendte data er hensigtsmæssige og rimelige og opfylder definerede datakvalitetskrav
—
fortolkningen af resultater afspejler de identificerede begrænsninger
—
undersøgelsesrapporten er gennemsigtig, nøjagtig og konsistent.
9.2   
Gennemgangstype
Den mest hensigtsmæssige type gennemgang, der sikrer den krævede minimumsgaranti for kvalitetssikring, er en uafhængig ekstern gennemgang. Valget af gennemgangstype bør baseres på miljøaftryksundersøgelsens mål og tiltænkte anvendelser.
Krav til undersøgelser af organisationers miljøaftryk
Medmindre andet er angivet i de relevante politiske instrumenter, skal en undersøgelse, som skal formidles eksternt, gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe). En miljøaftryksundersøgelse til støtte for en sammenlignende påstand, der offentliggøres, skal baseres på relevante sektorregler for en organisations miljøaftryk og skal kritisk gennemgås af mindst tre kvalificerede eksterne eksperter. En miljøaftryksundersøgelse til intern brug, som hævder at være i overensstemmelse med vejledningen om organisationers miljøaftryk, skal gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe).
Valget af gennemgangstype bør baseres på miljøaftryksundersøgelsens mål og tiltænkte anvendelser.
Yderligere krav til sektorregler for organisationers miljøaftryk
Reglerne skal angive kravene til gennemgang for miljøaftryksundersøgelser, der skal bruges i forbindelse med offentliggørelse af sammenlignende påstande (f.eks. om en gennemgang foretaget af mindst tre uafhængige kvalificerede eksterne eksperter er tilstrækkelig).
9.3   
Eksperternes kvalifikationer
Vurderingen af potentielle eksperters egnethed baseres på et scoringssystem, der tager højde for erfaring med gennemgang og revision, miljøaftryks- og livscyklusmetodologier og -praksis og kendskab til relevante teknologier, processer eller andre aktiviteter, som den undersøgte organisation og dens produktportefølje vedrører. I Tabel 8 vises scoringssystemet for hvert relevant kompetence- og erfaringsområde.
Hvis én ekspert alene ikke opfylder de nødvendige krav, som er angivet nedenfor, til eksperter, er det inden for rammerne muligt, at flere eksperter sammen kan opfylde kravene ved at indgå i en "ekspertgruppe".
Tabel 8
Scoringsystem for egnede eksperter og ekspertgrupper.
Score (point)
Område
Kriterier
0
1
2
3
4
Obligatoriske kriterier
Gennemgang, verifikation og revision i praksis
Års erfaring
 (
93
)
0-2
3 – 4
5 –8
9 – 14
> 14
Antal gennemgange
 (
94
)
0-2
3 – 5
6 –15
16 – 30
> 30
Livscyklusmetodologi og -praksis
Års erfaring
 (
95
)
0-2
3 – 4
5 – 8
9 – 14
> 14
"Erfaringer" med deltagelse i livscyklusarbejde
0-4
5 – 8
9 – 15
16 – 30
> 30
Teknologier eller andre aktiviteter, der er relevante for miljøaftryksundersøgelsen
Års erfaring
 (
96
)
 i den private eller offentlige sektor
0-2
(inden for de sidste 10 år)
3 –5
(inden for de sidste 10 år)
6 – 10
(inden for de sidste 20 år)
11 – 20
> 20
Års erfaring i den offentlige sektor
 (
97
)
0-2
(inden for de sidste 10 år)
3-5
(inden for de sidste 10 år)
6-10
(inden for de sidste 20 år)
11-20
> 20
Andre
 (
98
)
Gennemgang, verifikation og revision i praksis
Valgfri scores vedrørende revision
—
2 point: Akkreditering som tredjepartsrevisor for mindst én EPD-ordning, ISO 14001 eller andet miljøledelsessystem.
—
1 point: Gennemførte kurser i miljørevision (mindst 40 timer).
—
1 point: Formand for mindst én ekspertgruppe (for livscyklusvurderinger eller andre miljøundersøgelser).
—
1 point: Kvalificeret underviser på kursus i miljørevision.
Krav til undersøgelser af organisationers miljøaftryk
En kritisk gennemgang af miljøaftryksundersøgelsen skal gennemføres i overensstemmelse med de krav, der gælder for den tiltænkte anvendelse. Medmindre andet er angivet, skal en ekspert eller en ekspertgruppe mindst have seks point for at kvalificere sig, herunder mindst ét point for hvert af de tre obligatoriske kriterier (dvs. verifikations- og revisionspraksis, miljøaftryks- og/eller livscyklusmetodologier og -praksis og kendskab til relevante teknologier eller andre aktiviteter, som den undersøgte organisation vedrører). Point pr. kriterium skal opnås af enkeltpersoner, men point kan opsummeres på tværs af kriterier for en gruppe. Eksperter eller ekspertgrupper skal indgive en egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium, og det samlede antal opnåede point. Egenerklæringen er en del af det obligatoriske bilag til miljøaftryksrapporten.
10.   AKRONYMER OG FORKORTELSER
ADEME
Agence de l'Environnement et de la Maîtrise de l'Energie
B2B
Business to Business
B2C
Business to Consumer
BSI
British Standards Institution
CDP
Carbon disclosure project
CF
Karakteriseringsfaktor
CFC'er
Chlorfluorcarboner
CFC-11
Trichlorfluormethan
CPA
Statistisk klassificering af produkter efter aktivitet
DQR
Data Quality Rating
VVM
Vurdering er virkningerne på miljøet
ELCD
European Reference Life Cycle Database
EF
Miljøaftryk
EIPRO
Environmental Impact of Products
EMAS
Ordninger for miljøledelse og miljørevision
EMS
Miljøledelsessystemer
EOL
End-of-Life (bortskaffelse)
GHG
Drivhusgas
GRI
Global Reporting Initiative
ILCD
International Reference Life Cycle Data System
IMPRO
Miljøforbedring for produkter
IPCC
Det Mellemstatslige Panel om Klimaændringer
ISIC
FN's internationale standardklassifikation af al erhvervsmæssig virksomhed
ISO
Den Internationale Standardiseringsorganisation
IUCN
Den Internationale Naturværnsunion
LCA
Livscyklusvurdering
LCI
Livscyklusopgørelse
LCT
Livscyklustankegang
NACE
Nomenclature Générale des Activités Economiques dans les Communautés Européennes
NMVOC
Flygtige organiske forbindelser, der ikke er methan
ODP
Ozonnedbrydningspotentiale
OEF
Miljøaftryk for organisation
OEFSR
Sektorregler for organisationers miljøaftryk
PEF
Miljøaftryk for produkter
PM2,5
Partikel med en diameter på 2,5 μm eller mindre
Sb
Antimon
WRI
Instituttet for Verdens Ressourcer
WBCSD
World Business Council for Sustainable Development
11.   ORDLISTE
Yderligere miljøoplysninger
 – Påvirkningskategorier for miljøaftryk og andre miljøindikatorer, der beregnes og oplyses sammen med miljøaftryksresultater.
Forsuring
 – Påvirkningskategori for produkters miljøaftryk, der omhandler virkninger som følge af forsuring af stoffer i miljøet. Emissioner af NO
x
, NH
3
 og SO
x
 fører til frigivelse af hydrogen-ioner (H
+
), når gasserne mineraliseres. Protonerne medvirker til forsuring af jord og vand, når de frigives i områder med lav bufferkapacitet, hvilket resulterer i skovdød og forsuring af søer.
Fordeling
 – En tilgang til løsning af problemer i forbindelse med multifunktionalitet. Den omfatter opdeling af input- eller outputstrømme for en proces, et produktsystem eller et anlæg mellem det undersøgte system og et eller flere andre systemer (ISO 14040:2006).
Attributiv
 – Henviser til procesbaserede modeller, der har til formål at give en statisk repræsentation af de gennemsnitlige forhold, herunder markedsskabte virkninger.
Gennemsnitsdata
 – Henviser til et produktionsvægtet gennemsnit af specifikke data.
Baggrundsproces
 – De processer i organisationens forsyningskæde, for hvilke der ikke er direkte adgang til information. De fleste processer længere oppe forsyningskæden (upstream) og generelt alle processer længere nede i forsyningskæden (downstream) betragtes f.eks. som en del af en baggrundsproces.
Business to Business (B2B)
 – Transaktioner mellem virksomheder, f.eks. mellem en producent og en grossist eller mellem en grossist og en detailhandlende.
Business to Consumers (B2C)
 – Transaktioner mellem en virksomhed og forbrugere, f.eks. mellem detailhandlende og forbrugere. I ISO 14025:2006 defineres en forbruger som "
                     
an individual member of the general public purchasing or using goods, property or services for private purposes
" (et individuelt medlem af offentligheden, der køber varer, ejendom eller tjenester til private formål).
Karakterisering
 – Beregningen af omfanget af bidraget fra hvert klassificeret input/output til deres respektive påvirkningskategorier for miljøaftryk og de samlede bidrag inden for hver kategori. Dette kræver en lineær multiplikation af de foreliggende data med 
karakteriseringsfaktorer
 for hvert stof og hver undersøgt påvirkningskategori for miljøaftryk. For påvirkningskategorien for miljøaftryk "Klimaændringer" er CO
2
 f.eks. valgt som referencestof, og referenceenheden er ton CO
2
-ækvivalent.
Karakteriseringsfaktor
 – En faktor udledt af en karakteriseringsmodel, der anvendes til at omregne et resultat af en ressourceforbrugs- og emissionsprofil til den fælles enhed for kategoriindikatoren for miljøaftryk (baseret på ISO 14040:2006).
Klassificering
 – Tildeling af materiale-/energiinput og -output opgjort i ressourceforbrugs- og emissionsprofilen til påvirkningskategorier for miljøaftryk i overensstemmelse med hvert stofs potentiale til at bidrage til hver af de undersøgte påvirkningskategorier for miljøaftryk.
Sidefunktion
 – To eller flere funktioner, der kommer fra samme enhedsproces eller produktsystem.
Sammenlignende påstande –
 En miljøpåstand vedrørende en organisations overlegenhed eller ligeværdighed i forhold til en konkurrerende organisation, der leverer de samme produkter, baseret på resultaterne af en miljøaftryksundersøgelse og understøttende sektorregler. (baseret på ISO 14040:2006).
Sammenligning
 – En sammenligning (grafisk eller andet) af to eller flere organisationer med hensyn til resultaterne af deres miljøaftryksundersøgelse og tilknyttede sektorregler, som ikke omfatter en sammenlignende påstand.
Sideprodukt
 – To eller flere produkter, der kommer fra samme enhedsproces eller produktsystem. (ISO 14044:2006)
Vugge til vugge
 - En bestemt type vugge til grav, hvor bortskaffelsesfasen for produktet er en genanvendelsesproces.
Vugge til dør -
 – En del af forsyningskæden for en organisation fra udvinding af råvarer (vugge) til producentens "dør". Distributions-, lagrings-, anvendelses- og bortskaffelsesfaserne i forsyningskæden er udeladt.
Vugge til grav
 - Forsyningskæden for en organisation, der omfatter faserne for udvinding af råvarer, forarbejdning, distribution, lagring, anvendelse, bortskaffelse eller genanvendelse. Alle relevante input og output tages i betragtning for alle livscyklusfaser.
Kritisk gennemgang
 – Proces, der har til formål at sikre konsistens mellem en miljøaftryksundersøgelse og principperne og kravene i denne vejledning og evt. sektorregler for en organisations miljøaftryk (baseret på ISO 14040:2006).
Datakvalitet
 – Beskrivelse af data med hensyn til deres evne til at opfylde de angivne krav (ISO 14040:2006). Datakvalitet omfatter forskellige forhold, f.eks. teknologisk, geografisk og tidsmæssig repræsentativitet samt fuldstændighed og nøjagtighed af de foreliggende data.
Forsinkede emissioner
 – Emissioner, der frigives over et længere tidsrum, f.eks. gennem længere brugs- eller bortskaffelsesfaser, i modsætning til en enkelt emission på et bestemt tidspunkt t.
Direkte ændringer i arealanvendelse
 – Omlægninger fra en type arealanvendelse til en anden, som finder sted inden for et unikt arealdække og eventuelt medfører ændringer i kulstoflageret for det specifikke areal, men ikke fører til en ændring i et andet system.
Direkte attributiv
 – Beskriver en proces, aktivitet eller virkning, der opstår inden for den definerede systemgrænse.
Downstream
–
 Forekommer i forsyningskæden for et produkt, når det har forladt organisationsgrænsen.
Økologisk aftryk
 – Henviser til "
                     
the area of productive land and water ecosystems required to produce the resources that the population consumes and assimilate the wastes that the population produces, wherever on Earth the land and water is located
" (område til landbrugsproduktion og vandøkosystemer, der kræves for at producere de ressourcer, som befolkningen forbruger, og optage det affald, som befolkningen producerer, uanset hvor på jorden arealet og vandet er beliggende) (Wackernagel og Rees, 1996). I henhold til denne vejledning er miljøaftrykket ikke det samme som det økologiske aftryk defineret af Wackernagel og Rees. De væsentligste forskelle er fremhævet i bilag X til vejledningen om produkters miljøaftryk. (EF-FFC-IES, 2012)
Økotoksicitet
 – Påvirkningskategori for miljøaftryk, som omhandler de toksiske virkninger på et økosystem, som skader individuelle arter og ændrer økosystemets struktur og funktion. Økotoksicitet er resultatet af en række forskellige toksikologiske mekanismer forårsaget af frigivelsen af stoffer med direkte virkning på økosystemets sundhed.
Elementære strømme
 – Omfatter i ressourceforbrugs- og emissionsprofilen materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning (ISO 14040, 3.12)
.
 Elementære strømme er f.eks. ressourcer, der udvindes fra naturen, eller emissioner til luft, vand og jord, som er direkte forbundet med karakteriseringsfaktorerne for påvirkningskategorierne.
Miljøforhold
 – Et element af en organisations aktiviteter eller produkter, som påvirker eller kan påvirke miljøet (og menneskers sundhed) (EMAS-forordningen).
Vurdering af virkninger af miljøaftryk
 – Fase i undersøgelsen af en organisations miljøaftryk, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et system i hele dets livscyklus (ISO 14044:2006). Metoderne til vurdering af virkninger af miljøaftryk omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
Metode til vurdering af virkninger af miljøaftryk
 – Protokol for kvantitativ omskrivning af data i ressourceforbrugs- og emissionsprofilen til bidrag til en undersøgt miljøvirkning.
Påvirkningskategori for miljøaftryk
 – Kategori af ressourceanvendelse eller miljøvirkning, som data i ressourceforbrugs- og emissionsprofilen vedrører.
Påvirkningskategoriindikator for miljøaftryk
 – Kvantificerbar repræsentation af en påvirkningskategori for miljøaftryk (baseret på ISO 14044:2006).
Miljøvirkning
 – Enhver ændring i miljøet, hvad enten den er skadelig eller gavnlig, som helt eller delvis er et resultat af en organisations aktiviteter eller produkter (EMAS-forordningen).
Miljøsystem
 – Et system af fysiske, kemiske og biologiske processer for en bestemt påvirkningskategori for miljøaftryk, der kæder ressourceforbrugs- og emissionsprofilen sammen med påvirkningskategoriindikatorer (baseret på ISO 14040:2006).
Miljømæssigt væsentlig –
 Enhver proces eller aktivitet, der tegner sig for mindst 90 % af bidragene til hver af de pågældende påvirkningskategorier.
Eutrofiering
 – Næringsstoffer (primært nitrogen og fosfor) fra kloakudledninger og gødet landbrugsjord accelererer væksten af alger og anden vegetation i vand. Ved nedbrydning af organisk stof forbruges ilt, hvilket resulterer i iltmangel og i nogle tilfælde fiskedød. Eutrofiering omdanner den udledte mængde stoffer til et fælles mål udtrykt som ilt, der kræves til nedbrydning af død biomasse.
Ekstrapolerede data
 – Data fra en bestemt proces, som bruges til at repræsentere en lignende proces, for hvilken data ikke er tilgængelige, og som antages at være rimeligt repræsentative.
Procesdiagram
 – Skematisk gengivelse af det modellerede system (forgrundssystem og forbindelser til baggrundssystemet) og alle større input og output.
Forgrundsproces
 – De processer i organisationens livscyklus, for hvilke der er direkte adgang til information. Producentens anlæg og andre processer, der drives af organisationen eller leverandører, som f.eks. varetransport, tjenester på hovedkontoret osv., er eksempler på forgrundsprocesser.
Dør til dør –
 En del af organisationens forsyningskæde, der kun omfatter processerne i en bestemt organisation eller et bestemt anlæg.
Dør til grav
 – En del af en organisations forsyningskæde, der kun omfatter processerne i en bestemt organisation eller i et bestemt anlæg, og de processer, der finder sted i forsyningskæden, såsom lagring, anvendelse og bortskaffelse eller genanvendelse.
Generiske data
 – Henviser til data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i miljøaftryksvejledningen. Synonym med “sekundære data.”
Eksempel: En organisation, der driver et anlæg, som køber acetylsalicylsyre fra en række regionale firmaer på en “least cost”-basis som et input til deres produktionsproces, henter generiske data fra en livscyklusdatabase for at repræsentere de gennemsnitlige betingelser for acetylsalicylsyreproduktion i den pågældende region.
Global Warming Potential
 – En drivhusgas' evne til at påvirke strålingsforcering udtrykt ved et referencestof (f.eks. CO
2
-ækvivalenter) og en angivet tidshorisont (f.eks. GWP 20 for 20 år, GWP 100 for 100 år og GWP 500 for 500 år). Værdien vedrører evnen til at påvirke ændringer i den globale gennemsnitstemperatur og efterfølgende ændringer i forskellige klimaparametre og deres virkninger, som f.eks. frekvens og intensitet af storm, nedbørsintensitet og frekvens af oversvømmelser osv.
Human toksicitet – kræftvirkninger
 – Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af giftige stoffer, der optages ved inhalation af luft, indtagelse af mad/vand eller indtrængning gennem huden, for så vidt de er relateret til kræft.
Human toksicitet – ikke-kræftvirkninger
 – Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af giftige stoffer, der optages ved inhalation af luft, indtagelse af mad/vand eller indtrængning gennem huden, for så vidt de er relateret til ikke-kræftvirkninger, som ikke er forårsaget af partikelstof, respiratoriske uorganiske stoffer eller ioniserende stråling.
Indirekte ændringer i arealanvendelse
 – Opstår, når en vis ændring i arealanvendelsen medfører ændringer uden for systemgrænserne, dvs. for andre typer arealanvendelse. Disse indirekte virkninger kan navnlig vurderes ved hjælp af økonomiske modeller for efterspørgslen efter jord eller modeller for flytningen af aktiviteter på globalt plan. Den væsentligste ulempe ved sådanne modeller er deres afhængighed af tendenser, som muligvis ikke afspejler den fremtidige udvikling. De bruges oftest som grundlag for politiske beslutninger.
Indirekte attributiv
 – Henviser til en proces, aktivitet eller påvirkning, der finder sted uden for den definerede organisationsgrænse, men inden for den definerede grænse for miljøaftryksundersøgelsen (dvs. længere oppe eller længere nede i forsyningskæden).
Input
 – Produkt-, materiale- eller energistrøm, der tilføres en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter og sideprodukter (ISO 14040:2006).
Mellemprodukt
 – Output fra enhedsproces, der er input til andre enhedsprocesser, der kræver yderligere transformation i systemet (ISO 14040:2006).
Ioniserende stråling, menneskers sundhed
 – Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af radioaktivt udslip.
Arealanvendelse
 – Påvirkningskategori for miljøaftryk, der omhandler anvendelse (udnyttelse) og omlægning (omstilling) af arealer ved hjælp af aktiviteter, som f.eks. landbrug, veje, boliger, minedrift osv. Arealudnyttelse beskriver virkningerne af arealanvendelsen, størrelsen af det involverede område og varigheden af udnyttelsen (ændringer i kvalitet multipliceret med areal og varighed). Omlægning i arealanvendelse omhandler omfanget af ændringer i arealers egenskaber og det berørte areal (ændringer i kvalitet multipliceret med areal).
Livscyklus
 – De fortløbende og sammenhængende faser for et produktsystem fra anskaffelse eller indvinding af råvarer til bortskaffelse (ISO 14040:2006).
Livscyklustilgang
 – Omfatter alle ressourcestrømme og miljøvirkninger i forbindelse med et produkt eller en organisation fra et forsyningskædeperspektiv, herunder alle faser fra anskaffelse af råvarer til forarbejdning, distribution, anvendelse og bortskaffelse samt alle relevante tilknyttede indvirkninger på miljøet (i stedet for at fokusere på én del af livscyklussen).
Livscyklusvurdering
 – Samling og evaluering af et produktsystems input, output og potentielle miljøvirkninger i hele dets livscyklus (ISO 14040:2006).
Livscyklusvurdering af virkninger (LCIA)
 – Fase i livscyklusvurderingen, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et produkt i hele dets livscyklus (ISO 14040:2006). LCIA-metoden omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
Læsseratio
 – Forholdet mellem et køretøjs faktiske last og den fulde last eller kapacitet (f.eks. masse eller volumen) pr. tur.
Multifunktionalitet
 – Hvis en proces eller et anlæg omfatter mere end én funktion, dvs. den/det leverer flere varer og/eller tjenester ("sideprodukter"), er processen eller anlægget "multifunktionelt". I det tilfælde skal alle input og emissioner i forbindelse med processen fordeles mellem det undersøgte produkt og de øvrige sideprodukter på en fastlagt måde. Hvis et fælles ejet og/eller fælles drevet anlæg fremstiller flere forskellige produkter, kan det ligeledes være nødvendigt at opdele relaterede input og emissioner mellem produkterne inden for de definerede produktporteføljer i forskellige organisationer. Det kan derfor være nødvendigt, at organisationer, der udfører en miljøaftryksundersøgelse, behandler multifunktionalitetsproblemer både for produkter og for anlæg.
Ikke-elementære (eller komplekse) strømme
 – Øvrige input og output, som ikke er elementære strømme og kræver yderligere modellering for at blive omdannet til elementære strømme. Eksempler på ikke-elementære input er elektricitet, materialer, transportprocesser, og eksempler på ikke-elementære output er affald og sideprodukter.
Normalisering
 – Et valgfrit (men anbefalet) trin efter karakteriseringstrinnet, hvor resultaterne af en vurdering af virkninger af miljøaftryk multipliceres med normaliseringsfaktorer, som repræsenterer den samlede beholdning af en referenceenhed (f.eks. et helt land eller en gennemsnitsborger). Normaliserede resultater af en vurdering af virkninger af miljøaftryk udtrykker de relative andele af det undersøgte systems virkninger med hensyn til hver påvirkningskategoris samlede bidrag til hver påvirkningskategori pr. referenceenhed. Når de normaliserede resultater af en miljøaftryksvurdering af de forskellige virkningsforhold udtrykkes ved siden af hinanden, ses det tydeligt, hvilke påvirkningskategorier der er mest og mindst berørt af det undersøgte system. Normaliserede resultater af en miljøaftryksvurdering afspejler kun det undersøgte systems bidrag til de samlede mulige virkninger, ikke graden/relevansen af de respektive samlede virkninger. Normaliserede resultater er uden dimensioner, men er ikke additive.
Sektorregler for organisationers miljøaftryk (OEFSR'er)
 – er sektorspecifikke, livscyklusbaserede regler, som er et supplement til den generelle metodevejledning til undersøgelser af organisationers miljøaftryk og indeholder mere detaljerede oplysninger på sektorplan. Sektorreglerne kan hjælpe med at skifte fokus i miljøaftryksundersøgelsen til de forhold og parametre, som har størst betydning, og kan dermed bidrage til at øge relevansen, reproducerbarheden og konsistensen.
Output
 – Produkt-, materiale- eller energistrøm, der forlader en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter, sideprodukter og udslip (ISO 14040:2006).
Nedbrydning af ozonlaget
 – Påvirkningskategori for miljøaftryk, der omhandler nedbrydningen af stratosfærens ozonlag som følge af emissioner af ozonnedbrydende stoffer, f.eks. chlor- og bromholdige gasser med lang levetid (f.eks. CFC'er, HCFC'er, haloner).
Partikelstof/respiratoriske uorganiske stoffer
 – Påvirkningskategori for miljøaftryk, der omhandler negative virkninger på menneskers sundhed forårsaget af emissioner af partikelstof og dets prækursorer (NO
x
, SO
x
, og NH
3
).
Fotokemisk ozondannelse
 – Påvirkningskategori for miljøaftryk, der omhandler dannelsen af ozon ved jordoverfladen i troposfæren forårsaget af fotokemisk oxidering af flygtige organiske forbindelser (VOC'er) og kulmonoxid (CO) ved tilstedeværelse af nitrogenoxider (NO
x
) og sollys. Høje koncentrationer af jordnær troposfærisk ozon er skadelige for vegetation, menneskers luftveje og menneskeskabte materialer som følge af reaktionen med organiske materialer.
Produkt
 – En vare eller en tjeneste (ISO 14040:2006).
Produktkategori
 – En gruppe af produkter, der kan opfylde tilsvarende funktioner (ISO 14025:2006)
Regler for en produktkategoris miljøaftryk (PEFCR'er)
 – Produkttypespecifikke livscyklusbaserede regler, der supplerer den generelle vejledning til undersøgelser af produkters miljøaftryk ved hjælp af yderligere specifikationer for en bestemt produktkategori. Disse regler kan medvirke til at målrette en miljøaftryksundersøgelse mod de vigtigste forhold og parametre og dermed sikre forbedret relevans, reproducerbarhed og konsistens.
Produktstrøm
 – Produkter, der tilføres fra eller overføres til et andet produktsystem (ISO 14040:2006).
Produktsystem
 – Samling af enhedsprocesser med elementære strømme og produktstrømme, der udfører en eller flere definerede funktioner, og som modellerer et produkts livscyklus (ISO 14040:2006).
Råvarer
 – Primære eller sekundære materialer, der anvendes til at producere et produkt (ISO 14040:2006).
Referencestrømme
 – Måling af output fra processer i et bestemt system, der kræves for at opfylde den funktion, der udtrykkes ved analyseenheden (baseret på ISO 14040:2006).
Udslip
 – Emissioner til luft og udledninger til vand og jord (ISO 14040:2006).
Ressourceudtømning
 – Påvirkningskategori for produkters miljøaftryk, der omhandler brugen af naturressourcer, både vedvarende og ikke-vedvarende, biotiske og abiotiske.
Ressourceforbrugs- og emissionsprofil
 – Opgørelsen af data indsamlet for at repræsentere input og output i forbindelse med hver fase i den undersøgte organisations forsyningskæde. Oprettelsen af ressourceforbrugs- og emissionsprofilen er færdig, når alle ikke-elementære strømme (dvs. komplekse) er omdannet til elementære strømme.
Resultater af ressourceforbrugs- og emissionsprofil
 – Resultat af en ressourceforbrugs- og emissionsprofil, som grupperer de strømme, der krydser miljøaftryksgrænsen, og danner udgangspunktet for vurderingen af virkninger af miljøaftryk.
Følsomhedsanalyse
 – Systematiske procedurer for estimering af betydningen af valg, der træffes med hensyn til metoder og data, for resultaterne af en miljøaftryksundersøgelse (baseret på ISO 14040: 2006).
SOM (Soil Organic Matter)
 – Måling af indholdet af organisk stof i jorden. Det kommer fra planter og dyr og omfatter alt organisk stof i jorden med undtagelse af stof, der ikke er nedbrudt.
Specifikke data –
 Henviser til direkte målte eller indsamlede data, der er repræsentative for aktiviteterne på et bestemt anlæg eller på bestemte samlinger af anlæg. Synonym med "primære data".
Eksempel: En lægemiddelorganisation indsamler data fra interne opgørelseslister til at repræsentere materiale- og energiinputtene og emissioner fra en fabrik, der fremstiller acetylsalicylsyre.
Opdeling
 – Opdeling er, når multifunktionelle processer eller anlæg opdeles for at isolere de inputstrømme, der er direkte knyttet til hvert proces- eller anlægsoutput. Det undersøges, om en proces kan opdeles. Hvis opdeling er mulig, bør data kun indsamles for de enhedsprocesser, der er direkte attributiv til de undersøgte produkter/tjenester.
Systemgrænse –
 Definition af forhold, der er omfattet af eller udelukket fra undersøgelsen. For en “vugge til grav”-analyse af miljøaftrykket bør systemgrænsen for eksempel omfatte alle aktiviteter fra udvinding af råvarer til forarbejdning, fremstilling, anvendelse, reparations- og vedligeholdelsesprocesser samt transport, affaldshåndtering og andre købte tjenester som for eksempel rengøring og juridisk bistand, marketing, produktion og afvikling af kapitalgoder, drift af lokaler, såsom butik, lager, administrationskontorer, medarbejdere, der pendler, forretningsrejser og bortskaffelsesprocesser.
Diagram over systemgrænse
 - Skematisk gengivelse af det analyserede system. Det beskriver, hvilke dele af organisationens forsyningskæden, der er omfattet eller udelukket fra analysen.
Midlertidig CO
2
-lagring
 – sker, når et produkt “reducerer drivhusgasserne i atmosfæren” eller skaber “negative emissioner” ved at fjerne og lagre CO
2
 i et begrænset tidsrum.
Usikkerhedsanalyse
 – Procedure, der har til formål at vurdere usikkerheden for resultaterne af en miljøaftryksundersøgelse som følge af datavariabilitet og valgrelaterede usikkerheder.
Analyseenhed
 – Definerer de kvalitative og kvantitative forhold for de funktioner og/eller tjenester, som den undersøgte organisation leverer. Definitionen af analyseenheden besvarer spørgsmålene "hvad?", "hvor meget?", "hvor godt?" og "hvor længe?".
Enhedsproces
 – Det mindste element, der indgår i ressourceforbrugs- og emissionsprofilen, for hvilket input- og outputdata er kvantificeret (baseret på ISO 14040:2006).
Upstream –
 Finder sted i forsyningskæden for købte varer/tjenester, før de kommer inden for organisationsgrænsen.
Affald
 – Ethvert stof eller enhver genstand, som indehaveren agter eller er forpligtet til at skille sig af med (ISO 14040:2006).
Vægtning
 – Vægtning er endnu et trin (valgfrit), der kan understøtte fortolkningen og formidlingen af undersøgelsens resultater. (Normaliserede) miljøaftryksresultater multipliceres med et sæt vægtningsfaktorer, der afspejler den opfattede relative betydning af de undersøgte påvirkningskategorier. Vægtede miljøaftryksresultater kan sammenlignes direkte på tværs af påvirkningskategorier og lægges sammen på tværs af påvirkningskategorier, så der fås én samlet påvirkningsindikator. Vægtning kræver, at værdier vurderes med hensyn til deres betydning for de undersøgte påvirkningskategorier. Disse vurderinger kan baseres på ekspertudtalelser, samfundsvidenskabelige metoder, kulturelle/politiske synspunkter eller økonomiske hensyn.
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Europa-Kommissionen - Det Fælles Forskningscenter - Institut for Miljø og Bæredygtighed (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. EF – IES - FFC, Ispra, november 2011. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
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Europa-Kommissionen - Det Fælles Forskningscenter - Institut for Miljø og Bæredygtighed (2012). Vejledning om produkters miljøaftryk, Ispra, Italien.
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Europa-Parlamentet og Rådet (2009). Direktiv 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF, 
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Den Europæiske Union (2009). EUROPA-PARLAMENTETS OG RÅDETS DIREKTIV 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF, 
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Eurostat: http://epp.eurostat.ec.europa.eu/portal/page/portal/environment/data/main_tables
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Eurostat (2008). NACE Rev2. Den Statistiske Nomenklatur for Økonomiske Aktiviteter i De Europæiske Fællesskaber.
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Frischknecht, R., Steiner, R. og Jungbluth, N. (2008). The Ecological Scarcity Method – Eco-Factors 2006. A method for impact assessment in LCA. Environmental studies no. 0906. Federal Office for the Environment (FOEN), Bern: 188 sider.
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GRI (2006). Sustainability Reporting Guidelines (G3). Global Reporting Initiative, Amsterdam.
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Humbert, S. (2009). Geographically Differentiated Life-cycle Impact Assessment of Human Health. Doctoral dissertation, University of California, Berkeley, Berkeley, Californien, USA.
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Intergovernmental Panel on Climate Change (IPCC) (2003). Good Practice Guidance for Land Use, Land Use Change and Forestry, IPCC, Hayama.
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Det Mellemstatslige Panel om Klimaændringer (IPCC) (2006). Guidelines for National Greenhouse Gas Inventories - Bind 4 - Agriculture, Forestry and Other Land Use. IGES, Japan. Fra: www.ipcc-nggip.iges.or.jp/public/2006gl/vol4.html, vurderet marts 2012.
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Det Mellemstatslige Panel om Klimaændringer (IPCC) (2007). IPCC Climate Change Fourth Assessment Report: Climate Change 2007. www.ipcc.ch/ipccreports/assessments-reports.htm
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International Resource Panel (2011). Recycling rates of metal- a status report ISBN:978-92-807-3161-3
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ISO. (2000). ISO 14020. Miljømærkning - Almene principper. Den Internationale Standardiseringsorganisation, Geneve.
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ISO. (2006a). ISO 14025. International Standard – Environmental labels and declarations – Type III environmental declarations – Principles and procedures (Miljømærker og -deklarationer – Type III-miljøvaredeklarationer – Principper og procedurer). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
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ISO. (2006b). ISO 14040. International Standard – Environmental management – Life cycle assessment – Principles and framework (Miljøledelse – Livscyklusvurdering – Principper og rammer). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
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ISO. (2006c). ISO 14044. International Standard – Environmental management – Life cycle assessment – Principles and framework (Miljøledelse – Livscyklusvurdering – Krav og vejledning). Den Internationale Standardiseringsorganisation. Genève, Schweiz.
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ISO. (2006d). ISO 14064-1. Drivhusgasser - Del 1: Specifikation med vejledning i kvantificering og indberetning af udledning og optagelse af drivhusgasser på organisationsniveau. Den Internationale Standardiseringsorganisation, Geneve.
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ISO. (2006e). ISO 14064-3. Drivhusgasser - Del 3: Specifikation med vejledning i validering og verifikation af erklæringer vedrørende drivhusgasser. Den Internationale Standardiseringsorganisation, Geneve.
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ISO/WD TR 14069: Drivhusgasser (GHG) – Kvantificering og rapportering af drivhusgasemissioner for organisationer (Carbonfootprint of organization) – Guidance for the application of ISO 14064-1, under udvikling
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Milà i Canals, L., Romanyà, J. og Cowell, S.J. (2007). Method for assessing impacts on life support functions (LSF) related to the use of ‘fertile land’ in Life Cycle Assessment (LCA). J Clean Prod 15 1426-1440
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Posch, M., Seppälä, J., Hettelingh, J.P., Johansson, M., Margni M. og Jolliet, O. (2008). The role of atmospheric dispersion models and ecosystem sensitivity in the determination of characterisation factors for acidifying and eutrophying emissions in LCIA. International Journal of Life Cycle Assessment (13) s.477–486
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Rosenbaum, R.K., Bachmann, T.M., Gold, L.S., Huijbregts, M.A.J., Jolliet, O., Juraske, R., Köhler, A., Larsen, H.F., MacLeod, M., Margni, M., McKone, T.E., Payet, J., Schuhmacher, M., van de Meent, D. og Hauschild, M.Z. (2008). USEtox - The UNEP-SETAC toxicity model: recommended characterisation factors for human toxicity and freshwater ecotoxicity in Life Cycle Impact Assessment. International Journal of Life Cycle Assessment, 13(7): 532-546, 2008
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Seppälä, J., Posch, M., Johansson, M. og Hettelingh, J.P. (2006). Country-dependent Characterisation Factors for Acidification and Terrestrial Eutrophication Based on Accumulated Exceedance as an Impact Category Indicator. International Journal of Life Cycle Assessment 11(6): 403-416.
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Struijs, J., Beusen, A., van Jaarsveld, H. og Huijbregts, M.A.J. (2009). Aquatic Eutrophication. Chapter 6 in: Goedkoop, M., Heijungs, R., Huijbregts, M.A.J., De Schryver, A., Struijs, J., Van Zelm, R. (2009). ReCiPe 2008 A life cycle impact assessment method which comprises harmonised category indicators at the midpoint and the endpoint level. Report I: Characterisation factors, første udgave.
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van Oers, L., de Koning, A., Guinee, J.B. og Huppes, G. (2002). Abiotic Resource Depletion in LCA. Road and Hydraulic Engineering Institute, Ministry of Transport and Water, Amsterdam.
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Van Zelm, R., Huijbregts, M.A.J., Den Hollander, H.A., Van Jaarsveld, H.A., Sauter, F.J., Struijs, J., Van Wijnen, H.J. og Van de Meent, D. (2008). European characterisation factors for human health damage of PM10 and ozone in life cycle impact assessment. Atmospheric Environment 42, 441-453.
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Wackernagel, M. og Rees, W. (1996). Our Ecological Footprint. New Society Publishers, Canada.
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WMO (1999). Scientific Assessment of Ozone Depletion: 1998. Global Ozone Research and Monitoring Project - Report no. 44, ISBN 92-807-1722-7, Geneve
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WRI og WBCSD (2004). The Greenhouse Gas Protocol: An Organisation Accounting and Reporting Standard. Revideret udgaveRevised Edition. Instituttet for Verdens Ressourcer, Washington, DC og Verdenssammenslutningen af Virksomheder for Bæredygtig Udvikling, Geneve.
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WRI og WBCSD (2011a). GHG-protokollen. Corporate Value Chain (Scope 3) Accounting and Reporting Standard – Supplement to the GHG Protocol Corporate Accounting and Reporting Standard. Instituttet for Verdens Ressourcer og Verdenssammenslutningen af Virksomheder for Bæredygtig Udvikling, USA. (ISBN 978-1-56973-772-9).
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WRI og WBCSD (2011b). GHG-protokollen. Product Life Cycle Accounting and Reporting Standard. Instituttet for Verdens Ressourcer og Verdenssammenslutningen af Virksomheder for Bæredygtig Udvikling, USA. (ISBN 978-1-56973-773-6).
Bilag I
Oversigt over vigtige obligatoriske krav til undersøgelser af organisationers miljøaftryk og udvikling af sektorregler for en organisations miljøaftryk
Dette bilag indeholder en oversigt over vigtige obligatoriske krav (“skal”) til undersøgelser af organisationers miljøaftryk. De obligatoriske krav til undersøgelsen og yderligere krav til sektorreglerne er opsummeret i tabel 9, kolonne 3 og 4. Kravene vedrører forskellige kriterier, som er nævnt i den anden kolonne, og som uddybes nærmere i særskilte kapitler og afsnit (som angivet i den første kolonne).
Tabel 9
Oversigt over vigtige obligatoriske krav til undersøgelser af organisationers miljøaftryk og yderligere krav til sektorregler for en organisations miljøaftryk.
Kapitel/afsnit
Kriterier
Krav til undersøgelser af organisationers miljøaftryk
Yderligere krav til udvikling af sektorregler for organisationers miljøaftryk (OEFSR'er)
1.1
Generel tilgang
En undersøgelse af en organisations miljøaftryk skal udarbejdes på baggrund af en livscyklustilgang.
1.3
Principper
Brugere af denne vejledning skal overholde de følgende principper i miljøaftryksundersøgelser:
1.
Relevans
2.
Fuldstændighed
3.
Konsistens
4.
Nøjagtighed
5.
Gennemsigtighed
Principper for sektorregler for organisationers miljøaftryk:
1.
Sammenhæng med vejledningen om organisationers miljøaftryk
2.
Inddragelse af udvalgte berørte parter
3.
Tilstræbt sammenlignelighed
2.1
Reglernes rolle
Foreligger der ikke sektorregler for referencesektoren, skal de centrale områder, der ellers dækkes af sektorregler (som anført gennem hele denne vejledning) specificeres, begrundes og udtrykkeligt rapporteres i miljøaftryksundersøgelsen.
Sektorregler bør sigte mod, at der i undersøgelser af organisationers miljøaftryk fokuseres på de forhold og parametre, som er mest relevante i forhold til at bestemme sektorens miljøpræstation.
En sektorregel skal/bør/kan indeholde en yderligere specificering af krav, der er fastlagt i denne vejledning, og tilføje nye krav, hvor den mere generelle vejledning indeholder flere muligheder.
2.2
Definition af sektoren
Sektorregler skal være baseret på en kode med mindst to cifre på afdelingsniveau i henhold til NACE-koder (standard). Sektorregler kan give mulighed for (begrundede) afvigelser (f.eks. give mulighed for trecifrede koder), hvis det er nødvendigt på grund af sektorens kompleksitet. Hvis der kan identificeres flere produktionsruter for lignende produktporteføljer, der er defineret ved brug af alternative NACE-koder, skal den pågældende sektorregel tage højde for alle disse NACE-koder.
3
Måldefinition
Definitionen af mål for en miljøaftryksundersøgelse omfatter:
—
tiltænkte anvendelser
—
begrundelse for gennemførelsen af undersøgelsen og beslutningsramme
—
målgruppe
—
om sammenligninger og/eller sammenlignende påstande vil blive offentliggjort
—
initiativtageren til undersøgelsen
—
Procedure for gennemgang (hvis relevant).
Sektorregler skal angive kravene om gennemgang i forbindelse med en miljøaftryksundersøgelse.
4
Definition af omfang
Definitionen af omfanget af en miljøaftryksundersøgelse skal være i overensstemmelse med de definerede mål for undersøgelsen og kravene i miljøaftryksvejledningen. Den skal identificere og tydeligt beskrive (se følgende afsnit for en mere detaljeret beskrivelse):
—
Definition af organisationen (analyseenhed
 (
99
)
) og produktporteføljen (rækken og mængden af varer/tjenester, der leveres i løbet af rapporteringsperioden)
—
Systemgrænser (organisationsgrænser og miljøaftryksgrænser)
—
Påvirkningskategori for miljøaftryk
—
Forudsætninger og begrænsninger
4.2
Definition af organisationen (analyseenhed)
Organisationen (eller en tydeligt afgrænset delmængde som undersøges) skal defineres i overensstemmelse med følgende:
—
Organisationens navn
—
Typerne af varer/tjenester, som organisationen producerer (dvs. sektoren)
—
Driftssteder (dvs. lande)
—
NACE-koden/-koderne
4.3
Produktportefølje:
En produktportefølje skal defineres for den organisation, som repræsenterer den mængde og type af varer og tjenester (eller en tydeligt defineret delmængde deraf), som organisationen leverer i løbet af rapporteringsperioden for så vidt angår “hvad” og “hvor meget”. Det skal begrundes og rapporteres, hvis en miljøaftryksundersøgelse begrænses til en delmængde af produktporteføljen. Til modellering af scenarierne for anvendelses- og bortskaffelsesfaserne skal der også angives oplysninger om “hvor godt” og “hvor længe” med hensyn til produkternes præstation. De kvantitative input- og outputdata, der indsamles med henblik på analysen, (udføres i en senere fase af undersøgelsen) skal beregnes i forhold til den specificerede produktportefølje.
I sektorreglerne skal det endvidere specificeres, hvordan produktporteføljen defineres, især med hensyn til “hvor godt” og “hvor længe”. Rapporteringsperioden skal også være defineret, hvis den ikke er ét år, og den valgte periode skal begrundes.
4.4
Systemgrænser
Systemgrænserne skal omfatte både organisationsgrænser (i forhold til den definerede organisation) og miljøaftryksgrænser (der angiver, hvilke forhold i forsyningskæden, der er omfattet af analysen).
4.4.1
Organisationsgrænser
Organisationsgrænser med henblik på beregning af miljøaftryk skal omfatte alle de anlæg/aktiviteter, som organisationen (helt eller delvist) ejer og/eller driver, og som bidrager til at levere produktporteføljen i løbet af rapporteringsperioden.
Alle aktiviteter og processer, som finder sted inden for organisationsgrænserne, men som ikke er nødvendige for organisationens drift, skal indgå i analysen, men skal rapporteres særskilt. Eksempler på sådanne processer/aktiviteter er haveaktiviteter, mad serveret af virksomheden i kantinen osv.
For detailhandlere skal produkter, der produceres eller omdannes af detailhandleren, imidlertid være omfattet af organisationsgrænserne.
Sektorreglerne skal specificere de kendetegnende processer, aktiviteter og anlæg for den pågældende sektor, der skal være omfattet af organisationsgrænserne.
Sektorreglen skal specificere de kendetegnende processer og aktiviteter, der finder sted inden for organisationsgrænserne, men som ikke er nødvendige for organisationens drift. Disse skal indgå i analysen og rapporteres særskilt.
4.4.2
Grænser for undersøgelsen af en organisations miljøaftryk
Grænserne for undersøgelsen af en organisations miljøaftryk skal defineres i henhold til de generelle retningslinjer for forsyningskæder. Disse omfatter som minimum lokale (direkte) aktiviteter og (indirekte) aktiviteter forbundet med organisationens produktportefølje. Grænserne for miljøaftryksundersøgelsen skal som standard omfatte alle faser i forsyningskæden fra anskaffelse af råvarer via forarbejdning, produktion, distribution, lagring, anvendelse til bortskaffelse af produkter i produktporteføljen (dvs. vugge til grav). Alle processer inden for de definerede grænser skal medtages. Der skal gives en udtrykkelig begrundelse, hvis (indirekte) aktiviteter længere nede i forsyningskæden (f.eks. anvendelsesfasen for mellemprodukter eller produkter til et ubestemmeligt formål).
Medarbejdertransport skal indgå i analysen, selv om der er tale om indirekte aktiviteter.
Hvis detailhandlere leverer produkter, der produceres af andre organisationer, skal produktionsprocesserne indgå som processer længere oppe i forsyningskæden.
Udskiftninger, som er nødvendige for at opfylde den definerede tidsperiode (se sektorregler i afsnit 4.3), skal medtages. Antallet af udskiftninger svarer til “tidsperiode/levetid -1”. Dette er baseret på en gennemsnitssituation, og antallet af udskiftninger behøver således ikke at være et heltal. De fremtidige produktionsprocesser for disse udskiftninger skal forudsættes at være de samme som processerne i rapporteringsåret. Hvis en fast tidsperiode ikke er relevant for en bestemt sektor (se sektorregler i afsnit 4.3), skal anvendelsesfasen dække levetiden for produkterne i organisationens produktportefølje (uden udskiftninger).
I sektorreglen skal grænsen for miljøaftryksundersøgelsen fastlægges, herunder specifikationen af de faser i forsyningskæden, der skal indgå, og de direkte (dør til dør) og indirekte (længere oppe og længere nede i forsyningskæden) processer/aktiviteter, som skal indgå i miljøaftryksundersøgelsen. Enhver afvigelse fra vugge til grav-standardtilgangen skal udtrykkeligt angives og begrundes. Sektorreglen skal også omfatte en begrundelse for udelukkelse af processer/aktiviteter.
Sektorreglen skal angive den tidsperiode og de scenarier, som skal indgå i undersøgelsen for aktiviteterne længere nede i forsyningskæden. Hvis det ikke er hensigtsmæssigt eller relevant med en fast tidsperiode for en bestemt sektor (for eksempel forbrugsvarer), skal dette begrundes i sektorreglen.
4.4.4
Udligninger
Udligninger skal ikke medtages i miljøaftryksundersøgelsen.
4.5
Valg af påvirkningskategorier for miljøaftryk
Alle de specificerede standardpåvirkningskategorier og tilknyttede specificerede modeller til og indikatorer for vurdering af virkninger af miljøaftryk (se Tabel 2) skal anvendes i forbindelse med en miljøaftryksundersøgelse. Enhver udelukkelse skal udtrykkeligt dokumenteres, begrundes og rapporteres i miljøaftryksrapporten samt understøttes af relevante dokumenter. En eventuel udelukkelses indvirkning på de endelige resultater, især i forhold til begrænsninger med hensyn til sammenlignelighed med andre miljøaftryksundersøgelser, skal rapporteres og drøftes i fortolkningsfasen. Sådanne udelukkelser skal underkastes en gennemgang.
I sektorreglen skal enhver udelukkelse af standardpåvirkningskategorierne specificeres og begrundes, især med hensyn til sammenlignelighed.
4.6
Valg af yderligere miljøoplysninger
Hvis standardpåvirkningskategorierne eller standardmodellerne til vurdering af virkninger af miljøaftryk ikke dækker organisationens potentielle miljøpåvirkninger i tilstrækkelig grad, skal alle relaterede (kvalitative/kvantitative) miljøforhold endvidere angives under Yderligere miljøoplysninger. Yderligere miljøoplysninger skal rapporteres særskilt i forhold til resultaterne af standardpåvirkningsvurderingen. Disse skal imidlertid ikke erstatte de obligatoriske vurderingsmodeller for standardpåvirkningskategorierne. De understøttende modeller til disse yderligere kategorier med de tilsvarende indikatorer skal angives med tydelige referencer og dokumentation.
Yderligere miljøoplysninger skal:
—
baseres på oplysninger, som er underbygget og er blevet gennemgået eller bekræftet (i overensstemmelse med kravene i ISO 14020 og afsnit 5 i ISO 14021:1999
—
være specifikke, nøjagtige og retvisende
—
være relevante for den pågældende sektor
—
indsendes til gennemgangsprocessen
—
tydeligt dokumenteres.
Emissioner direkte til havvand skal angives under Yderligere miljøoplysninger (på opgørelsesniveau).
Hvis Yderligere miljøoplysninger anvendes til at understøtte fortolkningsfasen i en miljøaftryksundersøgelse, skal alle data, der er nødvendige for at fremskaffe sådanne oplysninger, opfylde de samme eller tilsvarende krav, som er fastlagt for de data, der anvendes til at beregne resultaterne af miljøaftryksundersøgelsen.
Yderligere miljøoplysninger skal kun være forbundet med miljøforhold. Oplysninger og instruktioner, f.eks. organisationens sikkerhedsdatablade, der ikke er forbundet med organisationens miljøaftryk, skal ikke angives i en miljøaftryksundersøgelse. Ligeledes skal oplysninger, der er forbundet med lovmæssige krav, heller ikke angives.
I sektorreglerne skal følgende være specificeret:
—
Eventuelle yderligere miljøoplysninger, som skal indgå i miljøaftryksundersøgelsen. Sådanne yderligere oplysninger skal rapporteres særskilt i forhold til resultaterne af standardmiljøpåvirkningsvurderingen (se Tabel 2). Alle modeller og forudsætninger, der gælder for disse yderligere miljøoplysninger, skal underbygges af tilstrækkelig dokumentation, tydeligt dokumenteres og indsendes til gennemgangsprocessen. Sådanne yderligere miljøoplysninger kan omfatte (ikke-udtømmende liste):
—
andre relevante påvirkningskategorier for sektoren
—
andre relevante tilgange til at karakterisere strømmene fra ressourceforbrugs- og emissionsprofilen, når karakteriseringsfaktorer i standardmetoden ikke er tilgængelige for visse strømme (f.eks. grupper af kemikalier)
—
miljøindikatorer eller produktansvarsindikatorer (f.eks. EMAS-kerneindikatorer eller Global Reporting Initiative (GRI))
—
energiforbrug i livscyklussen efter primær energikilde med en særskilt redegørelse for forbrug af “vedvarende” energi
—
direkte energiforbrug efter primær energikilde med en særskilt redegørelse for forbrug af “vedvarende” energi
—
for dør til dør-faser skal antallet af arter på IUCN's røde liste og arter på den nationale bevaringsliste med levesteder i områder, der berøres af aktiviteter, angives fordelt efter udryddelsesrisikoen
—
beskrivelse af væsentlige virkninger af aktiviteter og produkter på biodiversiteten i beskyttede områder og områder med høj biodiversitetsværdi uden for beskyttede områder
—
samlet vægt af affald efter type og bortskaffelsesmetode
—
vægt af transporteret, importeret, eksporteret eller håndteret affald, der betragtes som farligt i henhold til bilag I, II, III og VIII i Basel-konventionen, og procentdelen af affald, der transporteres på tværs af landegrænser
—
Oplysninger fra miljøpåvirkningsvurderinger (VVM) og kemikalierisikovurderinger.
—
Begrundelser for inklusioner/udelukkelser.
Sektorreglen skal endvidere definere den relevante enhed for intensitetsbaserede målinger, der kræves for specifikke kommunikationsformål.
4.7
Forudsætninger/begrænsninger
Alle begrænsninger og forudsætninger skal rapporteres på en gennemsigtig måde.
Sektorreglen skal rapportere sektorspecifikke begrænsninger og definere de forudsætninger, der er nødvendige for at afhjælpe begrænsningerne.
5
Ressourceforbrugs- og emissionsprofil
Alt ressourceforbrug og alle emissioner forbundet med de livscyklusfaser, der er omfattet af de definerede systemgrænser, skal angives i ressourceforbrugs- og emissionsprofilen. Disse strømme skal opdeles i “elementære strømme” og “ikke-elementære (dvs. komplekse) strømme”. Alle ikke-elementære strømme i ressourceforbrugs- og emissionsprofilen skal dernæst omdannes til elementære strømme.
5.2
Ressourceforbrugs- og emissionsprofil – screening
Hvis screening gennemføres (anbefales på det kraftigste), skal der anvendes lettilgængelige specifikke og/eller generiske data, som opfylder datakvalitetskravene som defineret i afsnit 5.6. Enhver udelukkelse af forsyningskædefaser skal udtrykkeligt begrundes og indsendes til gennemgang, og deres indflydelse på de endelige resultater skal drøftes.
For forsyningskædefaser, hvor en kvantitativ vurdering af virkninger for miljøaftryk ikke ønskes, skal screeningen henvise til eksisterende litteratur og andre kilder med henblik på kvalitativt at beskrive processer med potentiel indvirkning på miljøet. Sådanne kvalitative beskrivelser skal angives under Yderligere miljøoplysninger.
Sektorreglerne skal angive de processer, som skal indgå. Reglerne skal også angive de processer, der kræves specifikke data for, og de processer, hvor brugen af generiske data tillades eller kræves
5.4
Ressourceforbrugs- og emissionsprofildata
Ressourceforbrugs- og emissionsprofilen skal være de dokumenterede input- og outputstrømme, som er forbundet med alle aktiviteter og processer inden for de definerede grænser for undersøgelsen af organisationens miljøaftryk.
Følgende elementer kan medtages i ressourceforbrugs- og emissionsprofilen:
—
Direkte aktiviteter og indvirkninger fra kilder, der ejes og/eller drives af organisationen
—
Indirekte attributive til aktiviteter længere oppe i forsyningskæden
—
Indirekte attributive til aktiviteter længere nede i forsyningskæden
Lineære afskrivninger skal anvendes for kapitalgoder. Den forventede levetid for kapitalgoderne skal tages i betragtning (og ikke den tid, det tager at opnå en regnskabsmæssig værdi på 0).
Sektorreglerne skal endvidere angive kilder, krav til kvalitet og gennemgang af de data, der anvendes i en miljøaftryksundersøgelse.
Reglerne bør angive ét eller flere eksempler på udarbejdelse af ressourceforbrugs- og emissionsprofilen, herunder specifikationer med hensyn til:
—
stoflister for omfattede aktiviteter/processer
—
enheder
—
nomenklatur for elementære strømme.
Disse kan gælde for én eller flere faser i forsyningskæden, processer eller aktiviteter med henblik på at sikre standardiseret dataindsamling og rapportering. I reglerne kan der være angivet strengere datakrav for vigtige faser længere oppe eller længere nede i forsyningskæden eller dør til dør-faser end dem, der er defineret i denne vejledning.
For modeller for processer/aktiviteter inden for den definerede organisationsgrænse (dvs. dør til dør-fasen) skal følgende også være angivet i reglerne:
—
Omfattede processer/aktiviteter
—
Specifikationer for indsamling af data til vigtige processer, herunder midling af data på tværs af anlæg
—
Den forventede levetid for kapitalgoderne
—
Eventuelle anlægsspecifikke data, der kræves til rapportering som “Yderligere miljøoplysninger”
—
Specifikke datakvalitetskrav, f.eks. til måling af specifikke aktivitetsdata.
Hvis sektorreglen kræver/tillader afvigelser fra vugge til grav-standardgrænsen (f.eks. hvis sektorreglen foreskriver, at der anvendes en vugge til dør-grænse), skal sektorreglen angive, hvordan der skal gøres rede for materiale/energi-balancer i ressourceforbrugs- og emissionsprofilen.
5.4.4
Elektricitetsforbrug (herunder forbrug af vedvarende energi)
For elektricitet fra el-forsyningsnettet, der forbruges længere oppe i forsyningskæden eller inden for den definerede organisationsgrænse, skal leverandørspecifikke data anvendes, hvis de er tilgængelige. Hvis leverandørspecifikke data ikke er tilgængelige, skal der anvendes landespecifikke forbrugsmiksdata for det land, hvori livcyklusfasen forekommer. For elektricitet, der forbruges i løbet af produkternes anvendelsesfase, skal energimikset afspejle forholdet mellem landes eller regioners afsætning. Hvis sådanne data ikke er tilgængelige, skal det gennemsnitlige EU-forbrugsmiks anvendes. Alternativt anvendes det mest repræsentative miks.
Det skal garanteres, at elektriciteten fra vedvarende energikilder (og tilknyttede virkninger) fra nettet, som forbruges upstream eller inden for den definerede miljøaftryksgrænse, ikke tælles to gange. En leverandørerklæring skal vedhæftes som bilag til miljøaftryksrapporten og skal garantere, at den leverede elektricitet i realiteten er produceret ved hjælp af vedvarende energikilder og ikke sælges til en anden organisation.
5.4.4
Biogene CO
2
-optag og -emissioner
Optag og emissioner af biogene CO
2
-kilder skal angives særskilt i ressourceforbrugs- og emissionsprofilen.
5.4.4
Vedvarende energiproduktion
Kreditter vedrørende vedvarende energi, der produceres af organisationen, skal beregnes, for så vidt angår det korrigerede (dvs. ved at fratrække den mængde vedvarende energi, der leveres af eksterne kilder) gennemsnitlige landespecifikke forbrugsmiks for det land, som elektriciteten leveres til. Hvis sådanne data ikke er tilgængelige, anvendes det korrigerede gennemsnitlige EU-forbrugsmiks eller det mest repræsentative miks. Hvis data om beregningen af korrigerede miks ikke er tilgængelige, anvendes de ukorrigerede gennemsnitlige miks. Det skal åbent angives, hvilke energimiks der forudsættes i beregningen af støtten, og om disse er blevet korrigeret eller ej.
5.4.4
Midlertidig (CO
2
-)lagring og forsinkede emissioner
Kreditter i forbindelse med midlertidig (CO
2
-)lagring og forsinkede emissioner skal ikke medtages i beregningen af standardpåvirkningskategorierne for miljøaftryk. Disse skal rapporteres som “Yderligere miljøoplysninger”, hvis det kræves i henhold til sektorreglen.
5.4.4
Direkte ændring i arealanvendelse (indvirkning på klimaændringer)
Drivhusgasemissioner, der forekommer som resultat af direkte ændringer i arealanvendelse, skal fordeles til produkter i enten i) 20 år efter ændringen i arealanvendelse eller ii) en enkelt høstperiode fra udvindingen af det bedømte produkt (selv om denne er længere end 20 år), og den længste periode vælges. Se bilag VI for flere oplysninger.
5.4.4
Indirekte ændring i arealanvendelse (indvirkning på klimaændringer)
Drivhusgasemissioner, der forekommer som resultat af indirekte ændringer i arealanvendelse, tages ikke med i betragtning, medmindre der er sektorregler for organisationers miljøaftryk (OEFSR), der udtrykkeligt kræver det. I så fald rapporteres de indirekte ændringer i arealanvendelse særskilt som "Yderligere miljøoplysninger", men medtages ikke i beregningen af virkningerne af drivhusgasemissioner.
5.4.5
Modellering af transportscenarier
Følgende transportparametre skal indgå i beregningerne: Transportform, køretøjstype og brændstofforbrug, læsseratio, antal tomkørsler, hvis det er relevant, transportafstand, fordeling for varetransport baseret på lastbegrænsningsfaktoren (dvs. masse for produkter med høj massefylde og volumen for produkter med lav massefylde) og brændstofproduktion.
Virkningerne som følge af transport skal udtrykkes i standardreferenceenhederne, dvs. tkm for varer og person-km for passagertransport. Enhver afvigelse fra disse standardreferenceenheder skal rapporteres og begrundes.
Miljøvirkningerne som følge af transport skal beregnes ved at gange virkningen pr. referenceenhed for hver af køretøjstyperne med a) for varer: afstanden og lasten og b) for personer: afstanden og antallet af personer baseret på de definerede transportscenarier.
Sektorreglen skal angive eventuelle transport-, distributions- og lagringsscenarier, som skal indgå i undersøgelsen.
5.4.6
Modellering af scenarier for anvendelsesfasen
Hvis faser længere nede i forsyningskæden skal indgå i miljøaftryksundersøgelsen, skal der specificeres anvendelsesprofiler (dvs. de relaterede scenarier og den forudsatte levetid) for repræsentative varer/tjenester for sektoren. Alle relevante forudsætninger for anvendelsesfasen skal dokumenteres. Hvis der ikke er fastlagt nogen metode til bestemmelse af anvendelsesfasen for produkter i overensstemmelse med de teknikker, der er angivet i denne vejledning, skal metoden til bestemmelse af anvendelsesfasen for produkterne fastlægges af den organisation, som udfører undersøgelsen. Der skal gives dokumentation for metoder og forudsætninger. Relevante indvirkninger på andre systemer som følge af brugen af produkterne skal også angives.
I sektorreglerne skal følgende være specificeret:
—
Eventuelle anvendelsesscenarier, der skal indgå i undersøgelsen
—
Den tidsramme, der skal tages i betragtning for anvendelsesfasen.
Offentliggjort teknisk information skal tages i betragtning ved definitionen af scenarierne for anvendelsesfasen. Ved definitionen af anvendelsesprofilen bør der også tages højde for brugs-/forbrugsmønstre, sted, tid (dag/nat, sommer/vinter, uge/weekend) og forudsat levetid for produkternes anvendelsesfase. Det faktiske brugsmønster for produkterne bør anvendes, hvis det er tilgængeligt.
5.4.7
Modellering af bortskaffelsesscenarier
Affaldsstrømme fra processer, der er omfattet af systemgrænserne, skal modelleres helt ned til elementære strømme.
Sektorreglen skal definere eventuelle bortskaffelsesscenarier, som skal indgå i miljøaftryksundersøgelsen. Disse scenarier skal udarbejdes på baggrund af aktuelle (året for den analyserede tidsperiode) praksis, teknologi og data.
5.5
Nomenklatur
Ethvert ressourceforbrug og alle relevante emissioner i forbindelse med livscyklusfaserne inden for de definerede systemgrænser skal dokumenteres ved hjælp af ILCD-nomenklaturen og -egenskaberne. Hvis nomenklaturen og egenskaberne for en bestemt strøm ikke findes i ILCD, skal den ansvarlige for undersøgelsen oprette en hensigtsmæssig nomenklatur og dokumentere egenskaberne for strømmen.
5.6
Datakvalitetskrav
Datakvalitetskrav skal opfyldes af miljøaftryksundersøgelser til ekstern formidling. Datakvalitetskrav gælder for både specifikke data og generiske data.
Følgende seks kriterier skal anvendes ved semi-kvantitative vurderinger af datakvalitet i miljøaftryksundersøgelser:
—
Teknologisk repræsentativitet
—
Geografisk repræsentativitet
—
Tidsmæssig repræsentativitet
—
Fuldstændighed
—
Parameterusikkerhed
—
Metodologisk relevans og konsistens
I den valgfrie screening kræves som minimum datakvalitetsvurderingen "rimelig" for data, der bidrager til mindst 90 % af den virkning, der anslås for hver påvirkningskategori vurderet ud fra en kvalitativ ekspertvurdering.
I den endelige ressourceforbrugs- og emissionsprofil for processer og/eller aktiviteter, der tegner sig for mindst 70 % af bidragene til hver påvirkningskategori, skal både specifikke og generiske data opnå et generelt niveau på mindst "god kvalitet". En semikvantitativ vurdering af datakvalitet skal udføres og rapporteres for disse processer. Mindst 2/3 af de resterende 30 % (dvs. 70 % til 90 %) skal modelleres med data af mindst “rimelig kvalitet”, som vurderet ved en kvalitativ ekspertvurdering. Resterende data (som anvendes til tilnærmelse og dækning af identificerede mangler (over 90 % bidrag til miljøpåvirkninger)) skal baseres på de bedste tilgængelige oplysninger.
Datakvalitetskravene for teknologisk, geografisk og tidsmæssig repræsentativitet skal underkastes gennemgang som en del af miljøaftryksundersøgelsen. Datakvalitetskravene vedrørende fuldstændighed, metodologisk relevans og konsistens og parameterusikkerhed skal opfyldes ved udelukkende at indhente generiske data fra datakilder, der opfylder kravene i denne miljøaftryksvejledning.
Med hensyn til datakvalitetskriteriet “metodologisk relevans og konsistens”, gælder de krav, der er defineret i tabel 6, indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser.)
Niveau for vurderingen af datakvalitet:
—
Generiske data vurderes på niveauet for inputstrømme
—
Specifikke data vurderes på niveauet for en individuel proces eller samlede processer eller på niveauet for individuelle inputstrømme.
Sektorreglen skal indeholde yderligere vejledning om datakvalitetsvurdering i forhold til tidsmæssig, geografisk og teknologisk repræsentativitet. I sektorreglen skal det for eksempel være angivet, hvilken datakvalitetsvurdering vedrørende tidsmæssig repræsentativitet der skal tildeles et datasæt, der repræsenterer et bestemt år.
I reglerne kan der angives yderligere kriterier for vurderingen af datakvalitet (i forhold til standardkriterier).
I reglerne kan der angives strengere datakvalitetskrav, f.eks. for:
—
forgrundsprocesser
—
baggrundsprocesser (både længere oppe og længere nede i forsyningskæden)
—
vigtige forsyningskædeprocesser/aktiviteter for sektoren
—
vigtige påvirkningskategorier for miljøaftryk for sektoren.
5.7
Indsamling af specifikke data
Specifikke data skal indhentes for alle forgrundsprocesser/-aktiviteter og evt. baggrundsprocesser. Hvis generiske data er mere repræsentative eller relevante end specifikke data (begrundes og rapporteres) for forgrundsprocesser, skal generiske data også anvendes for forgrundsprocesserne.
Sektorreglerne skal angive:
1.
de processer, der skal indsamles specifikke data for
2.
kravene til indsamlingen af specifikke data for hver proces/aktivitet
3.
kravene til indsamling af data for følgende forhold for hvert anlæg:
—
Målfase(r) og dataindsamlingsomfang
—
Sted for dataindsamling (f.eks. nationalt, internationalt, repræsentative fabrikker)
—
Tidsrum for dataindsamling (f.eks. år, årstid, måned osv.)
—
En begrundelse, hvis stedet eller tidsrummet for dataindsamling skal begrænses til et bestemt interval, og påvisning af, at de indsamlede data kan fungere som tilstrækkelige stikprøver.
Bemærk:
 Udgangspunktet er, at dataindsamlingsstedet er alle målområder, og at dataindsamlingsperioden er ét år eller mere.
5.8
Indsamling af generiske data
Hvis de er tilgængelige, skal sektorspecifikke generiske data anvendes i stedet for generiske data for flere sektorer.
Alle generiske data skal opfylde de angivne datakvalitetskrav.
Kilderne til de anvendte data skal tydeligt dokumenteres og rapporteres i miljøaftryksrapporten.
Sektorreglerne skal præcisere følgende:
—
om det er tilladt at anvende generiske data for et stof, der ikke findes specifikke data for
—
omfanget af krævede ligheder mellem det faktiske stof og det generiske stof
—
kombinationen af mere end ét generisk datasæt, hvis det er nødvendigt.
5.9
Datamangler
Evt. datamangler skal afhjælpes ved hjælp af de bedste tilgængelige generiske eller ekstrapolerede data
 (
100
)
. Bidraget fra sådanne data (herunder mangler i generiske data) må højst udføre 10 % af det samlede bidrag til hver undersøgt påvirkningskategori. Dette fremgår af datakvalitetskravene, som fastsætter, at 10 % af dataene kan udvælges fra de bedste tilgængelige data (uden yderligere datakvalitetskrav).
Sektorreglen skal angive potentielle datamangler og give detaljeret vejledning i, hvordan disse mangler afhjælpes.
5.11
Håndtering af multifunktionalitet
Følgende multifunktionelle beslutningshierarki skal anvendes til løsning af alle problemer med multifunktionalitet i forbindelse med miljøaftryksundersøgelser for både processer og anlæg: (1) opdeling eller systemudvidelse, (2) fordeling baseret på et relevant underliggende fysisk forhold (herunder (a) direkte substitution eller (b) et relevant underliggende fysisk forhold), (3) fordeling baseret på et andet forhold (herunder (a) indirekte substitution eller (b) et andet relevant underliggende forhold).
Alle valg, der træffes i den forbindelse, skal rapporteres og begrundes med henblik på generelt at sikre fysisk repræsentative og miljømæssigt relevante resultater.
Hvis sideprodukter delvist er sideprodukter og delvist affald, skal alle input og output udelukkende fordeles til sideprodukterne.
Fordelingsprocedurerne skal anvendes ensartet for samme type input og output.
For multifunktionalitetsproblemer i forbindelse med genanvendelse eller energigenvinding i bortskaffelsesfasen eller for affaldsstrømme inden for systemgrænserne, skal den formel, der er beskrevet i bilag V, anvendes.
Sektorreglerne skal angive løsninger på multifunktionalitetsproblemer til anvendelse inden for de definerede organisationsgrænser og for faser længere oppe og længere nede i forsyningskæden, hvis det er relevant. Hvis det er muligt/hensigtsmæssigt, skal der i sektorreglerne endvidere være angivet specifikke substitutionsscenarier eller -faktorer, som skal anvendes i tilfælde af fordelingsproblemer. Alle sådanne multifunktionalitetsløsninger, som er specificeret i reglerne, skal klart begrundes med henvisning til beslutningshierarkiet for organisationers miljøaftryk.
Hvis opdeling anvendes, skal reglerne angive de processer, der skal opdeles, og principperne for denne opdeling.
Hvis fordeling efter fysisk forhold anvendes, skal reglerne angive de relevante underliggende fysiske forhold, der skal tages i betragtning, og fastlægge de relevante fordelingsfaktorer.
Hvis fordeling efter et andet forhold anvendes, skal reglerne angive dette forhold og fastlægge de relevante fordelingsfaktorer. I tilfælde af f.eks. økonomisk fordeling skal reglerne angive principperne for at fastlægge den økonomiske værdi af sideprodukter.
Med hensyn til multifunktionalitet ved bortskaffelse skal reglerne angive, hvordan de forskellige dele beregnes i den obligatoriske formel, som er anført.
6
Vurdering af virkninger af miljøaftryk
Vurderingen af virkninger af miljøaftryk skal indeholde:
—
klassificering
—
karakterisering
6.1.1
Klassificering
Alle input/output, der er opgjort i forbindelse med oprettelsen af ressourceforbrugs- og emissionsprofilen, skal tildeles de påvirkningskategorier for miljøaftryk, som de bidrager til (“klassificering”) ved hjælp af det klassificeringssystem, som findes på http://lct.jrc.ec.europa.eu/assessment/projects.
Hvis ressourceforbrugs- og emissionsprofildataene hentes fra offentlige eller kommercielle livscyklusdatabaser - hvor klassificering allerede er gennemført - skal det sikres, at klassificeringen og tilknyttede metoder til vurdering af virkningerne af miljøaftrykket svarer til kravene i denne vejledning om organisationers miljøaftryk.
6.1.2
Karakterisering
Alle klassificerede input/output i hver påvirkningskategori for miljøaftryk skal tildeles karakteriseringsfaktorer, der repræsenterer bidraget pr. input-/outputenhed til kategorien, ved hjælp af de karakteriseringsfaktorer, der findes online på http://lct.jrc.ec.europa.eu/assessment/projects). Resultater af vurdering af virkninger af miljøaftryk skal derefter beregnes for hver påvirkningskategori ved at multiplicere mængden af hvert input/output med karakteriseringsfaktoren og lægge bidragene fra alle input/output i hver kategori sammen i ét mål udtrykt i den relevante referenceenhed.
Hvis karakteriseringsfaktorer ikke er tilgængelige i standardmodellen for visse strømme (f.eks. grupper af kemikalier) i ressourceforbrugs- og emissionsprofilen, kan der benyttes andre tilgange for dissestrømme. Det skal i så fald angives under "Yderligere miljøoplysninger". Karakteriseringsmodellerne skal være videnskabeligt og teknisk gyldige og skal baseres på særskilte, identificerbare miljøsystemer eller reproducerbare observationer fra praksis.
6.2.1
Normalisering (hvis anvendt)
Normalisering er ikke obligatorisk men anbefales i miljøaftryksundersøgelser. Hvis normalisering foretages, skal de normaliserede miljøaftryksresultater angives under "Yderligere miljøoplysninger", og alle metoder og forudsætninger skal dokumenteres.
De normaliserede resultater må ikke aggregeres, da det implicit medfører vægtning. Resultater af en vurdering af virkninger af miljøaftryk før normalisering skal rapporteres sammen med de normaliserede resultater.
6.2.2
Vægtning (hvis anvendt)
Vægtning er ikke et obligatorisk men valgfrit trin i miljøaftryksundersøgelser. Hvis vægtning foretages, skal de vægtede resultater rapporteres under "Yderligere miljøoplysninger" med dokumentation for alle metoder og forudsætninger. Resultater af en vurdering af virkninger af miljøaftryk før vægtning skal rapporteres sammen med de vægtede resultater.
Anvendelsen af normalisering og vægtning i miljøaftryksundersøgelser skal være i overensstemmelse med de mål og det omfang, der er fastlagt for undersøgelsen, herunder de tiltænkte anvendelser.
7
Fortolkning af resultaterne
Fortolkningsfasen skal omfatte følgende trin: "vurdering af miljøaftryksmodellens robusthed", "identifikation af brændpunkter", "vurdering af usikkerhed" og "konklusioner, anbefalinger og begrænsninger”.
7.2
Modellens robusthed
Vurderingen af miljøaftryksmodellens robusthed skal omfatte en vurdering af det omfang, hvori metodologiske valg, såsom systemgrænser, datakilder, fordeling og dækning af påvirkningskategorierne, påvirker resultaterne. Disse valg skal være i overensstemmelse med kravene i denne vejledning og skal tilpasses sammenhængen.
7.3
Brændpunkter
Resultater af miljøaftryksundersøgelser skal evalueres med henblik på at vurdere virkningen af brændpunkter/svagheder i forsyningskæden på input-/outputfasen, procesfasen og forsyningskædefasen og vurdere potentielle forbedringer.
Sektorreglerne skal angive de mest relevante påvirkningskategorier for miljøaftryk for sektoren. Normalisering og vægtning kan anvendes til at foretage en sådan prioritering.
7.4
Vurdering af usikkerhed
Der skal som minimum gives en kvalitativ beskrivelse af usikkerhederne for de endelige miljøaftryksresultater for både data- og valgrelaterede usikkerheder, så der opnås et samlet billede af usikkerhederne for resultaterne af miljøaftryksundersøgelsen.
Sektorreglerne skal beskrive de usikkerheder, der er fælles for sektoren, og bør identificere det interval, hvor det kan anføres, at resultaterne ikke er væsentligt forskellige, i sammenligninger eller sammenlignende påstande.
7.5
Konklusioner, anbefalinger og begrænsninger
Konklusioner, anbefalinger og begrænsninger skal beskrives i overensstemmelse med de mål og det omfang, der er fastlagt for miljøaftryksundersøgelsen. Miljøaftryksundersøgelser, der har til formål at støtte sammenlignende påstande, der offentliggøres, skal baseres på denne vejledning og tilknyttede sektorregler.
I henhold til ISO 14044:2006 skal det for eventuelle sammenlignende påstande, der offentliggøres, nøje overvejes, hvorvidt forskelle i datakvalitet og metodevalg, som anvendes til at modellere de sammenlignede organisationer, kan have en indvirkning på resultaternes sammenlignelighed. Eventuelle uoverensstemmelser i definitionen af systemgrænser, kvalitet af opgørelsesdata eller vurderingen af virkninger af miljøaftryk skal angives og dokumenteres/rapporteres.
8
Rapportering
En miljøaftryksundersøgelse skal omfatte en undersøgelsesrapport, som indeholder en relevant, omfattende, ensartet, nøjagtig og gennemsigtig redegørelse for undersøgelsen og for de beregnede miljøvirkninger for organisationen. De rapporterede oplysninger skal endvidere udgøre et robust grundlag for vurdering, sporing og forbedring af organisationens miljøpræstation over tid. Miljøaftryksrapporten skal som minimum omfatte et resumé, en hovedrapport og et bilag. Disse skal indeholde alle de elementer, der er beskrevet i denne vejledning (afsnit 8.2).
Sektorreglerne skal angive og begrunde, hvis der er eventuelle afvigelser fra standardrapporteringskravene og eventuelle yderligere rapporteringskrav og/eller andre rapporteringskrav, der afhænger af f.eks. formålet med miljøaftryksundersøgelsen og den undersøgte organisationstype.
Reglerne skal angive, om miljøaftryksresultaterne skal rapporteres særskilt for hver af de valgte livscyklusfaser.
9.1
Gennemgang
En miljøaftryksundersøgelse, der er beregnet til intern brug, som hævder at være i overensstemmelse med vejledningen om organisationers miljøaftryk, og en miljøaftryksundersøgelse til ekstern formidling skal underkastes kritisk gennemgang for at sikre, at:
—
de anvendte metoder er i overensstemmelse med denne vejledning
—
de anvendte metoder er videnskabeligt og teknisk pålidelige
—
de anvendte data er hensigtsmæssige og rimelige og opfylder de definerede datakvalitetskrav
—
fortolkningen af resultaterne afspejler de identificerede begrænsninger
—
undersøgelsesrapporten er gennemsigtig, nøjagtig og konsistent.
9.2
Gennemgangstype
Medmindre andet er angivet i de relevante politiske instrumenter, skal en undersøgelse, som skal formidles eksternt, gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe). En miljøaftryksundersøgelse til støtte for en sammenlignende påstand, der skal offentliggøres, skal baseres på relevante sektorregler for en organisations miljøaftryk og skal kritisk gennemgås af mindst tre uafhængige kvalificerede eksterne eksperter. En miljøaftryksundersøgelse til intern brug, som hævder at være i overensstemmelse med vejledningen om organisationers miljøaftryk, skal gennemgås kritisk af mindst én uafhængig og kvalificeret ekspert (eller ekspertgruppe).
Sektorreglerne skal angive kravene til gennemgang for miljøaftryksundersøgelser, der skal bruges i forbindelse med offentliggørelse af sammenlignende påstande (f.eks. om en gennemgang foretaget af mindst tre uafhængige kvalificerede eksterne eksperter er tilstrækkelig).
9.3
Eksperternes kvalifikationer
En kritisk gennemgang af miljøaftryksundersøgelsen skal gennemføres i overensstemmelse med de krav, der gælder for den tiltænkte anvendelse. Medmindre andet er angivet, skal en ekspert eller en ekspertgruppe mindst have seks point for at kvalificere sig, herunder mindst ét point for hvert af de tre obligatoriske kriterier (dvs. verifikations- og revisionspraksis, miljøaftryks- eller livscyklusmetodologier og -praksis og kendskab til relevante teknologier, processer eller andre aktiviteter, som den undersøgte organisation vedrører). Point pr. kriterium skal opnås af enkeltpersoner, men point kan opsummeres på tværs af kriterier for en gruppe. Eksperter eller ekspertgrupper skal indgive en egenerklæring om deres kvalifikationer, herunder en angivelse af det antal point, de har opnået for hvert kriterium, og det samlede antal opnåede point. Egenerklæringen er en del af det obligatoriske bilag til miljøaftryksrapporten.
(TIL ORIENTERING)
Bilag II
Datastyringsplan (tilpasset fra GHG-protokollen
(
101
)
)
Hvis en datastyringsplan udarbejdes, bør følgende trin følges og dokumenteres.
1.
Udpeg person/gruppe med ansvar for kvaliteten organisationens beregninger
.
 Denne person/gruppe er ansvarlig for at gennemføre vedligeholde datastyringsplanen, løbende forbedre kvaliteten af organisationens opgørelser og koordinere intern dataudveksling og eksterne interaktioner (f.eks. med organisationens relevante regnskabsprogrammer og revisorer).
2.
Udarbejd datastyringsplan og tjekliste
. Udarbejdelsen af datastyringsplanen skal påbegyndes, inden data indsamles, for at sikre, at alle relevante oplysninger om produkterne dokumenteres i forløbet. Planen tilpasses, efterhånden som dataindsamling og processer forbedres. I planen skal kvalitetskriterier og evt. evaluerings- eller scoringssystemer defineres. I tjeklisten angives de komponenter, der skal medtages i datastyringsplanen. Tjeklisten kan bruges som rettesnor ved udarbejdelsen af en plan eller til at samle eksisterende dokumenter i en plan.
3.
Udfør datakvalitetskontrol
.
 Alle elementer i opgørelsesprocessen bør kontrolleres med fokus på datakvalitet, datahåndtering, dokumentation og beregningsprocedurer. De definerede kvalitetskriterier og scoringssystemer danner grundlaget for datakvalitetskontrollen.
4.
Gennemgang af organisationens opgørelse og rapporter
. Udvalgte uafhængige eksterne eksperter bør gennemgå undersøgelsen, helst fra begyndelsen
.
5.
Fastlæg formelle tilbagemeldingsprocedurer for at forbedre processerne for dataindsamling, -håndtering og -dokumentation
.
 Tilbagemeldingsprocedurer er nødvendige for at forbedre kvaliteten af organisationens opgørelser over tid og korrigere evt. fejl eller uoverensstemmelser, der konstateres i forbindelse med gennemgangen.
6.
Fastlæg rapporterings-, dokumentations- og arkiveringsprocedurer
.
 Fastlæg registreringsprocesser for, hvilke data der skal lagres, hvordan de skal lagres, hvilke oplysninger der skal rapporteres som en del af interne og eksterne opgørelsesrapporter, og hvad der skal dokumenteres for at understøtte dataindsamlings- og beregningsmetodologier. Processen kan også omfatte tilpasning eller udvikling af relevante databasesystemer til registrering.
Datastyringsplanen vil sandsynligvis være et dynamisk dokument, der opdateres, efterhånden som datakilder ændres, datahåndteringsprocedurer forbedres, beregningsmetodologier forbedres, ansvaret for organisationens opgørelser flyttes internt, eller forretningsmålene for organisationens opgørelser ændres.
(TIL ORIENTERING)
Bilag III
Tjekliste for dataindsamling
En tjekliste for dataindsamling kan bruges til at organisere dataindsamlingsaktiviteter og -resultater, når ressourceforbrugs- og emissionsprofilen oprettes. Følgende ikke-udtømmende tjekliste kan bruges som udgangspunkt for dataindsamling og opbygning af en dataindsamlingsskabelon:
—
introduktion til miljøaftryksundersøgelsen, herunder en oversigt over målene for dataindsamlingen og den anvendte skabelon eller det anvendte spørgeskema
—
oplysninger om de enheder eller personer, der er ansvarlige for måle- og dataindsamlingsprocedurer
—
beskrivelse af det anlæg, hvor data skal indsamles (f.eks. maksimal og normal driftskapacitet, årlig produktion, sted, antal medarbejdere osv.)
—
Dato/år for dataindsamlingen
—
Beskrivelse af organisationen
—
Beskrivelse af produktporteføljen
—
Overordnede flowdiagrammer 
(
102
)
 for ejede/drevne anlæg inden for de definerede organisationsgrænser
—
Input og output pr. anlæg
—
Datakvalitetsinformation (teknologisk repræsentativitet, geografisk repræsentativitet, tidsmæssig repræsentativitet, fuldstændighed og parameterusikkerhed).
Eksempel: Forenklet tjekliste for dataindsamling
Teknisk oversigt
Figur 6
Procesdiagram for produktionsfasen i en virksomhed, der producerer t-shirts
Fiber
Olie
Kemikalie
Farve
Energi
Vand
Spinding
Tvinding
Teksturering
Vævning
Forbehandling
Farvning
Trykning
Overfladebehandl
Færdigbearbejdni
Emissioner til jord
Emissioner til
Fast affald
Spildevand
Færdige
Liste over processer inden for systemgrænsen: fiberproduktion, spinding, tvinding, teksturering, vævning, forbehandling, farvning, trykning, overfladebehandling og færdigbearbejdning.
Indsamling af data om enhedsproces – ressourceforbrugs- og emissionsprofil
Procesnavn
: Færdigbearbejdning
Procesdiagram
: Færdigbearbejdning er processer, der udføres på garn eller stof efter vævning eller strikning for at forbedre det færdige tekstilprodukts udseende og funktion.
I figur 7 er procesdiagrammet vist for et anlæg inden for den definerede organisationsgrænse.
Figur 7
Procesdiagram for et anlæg inden for den definerede organisationsgrænse
Færdigbearbejdning af tekstiler
Generel info
referenceår:
anlæggets alder [år]:
antal medarbejdere:
årlig omsætning [EUR/år]:
arbejdsdage [d/år]:
nærmeste afstand til naboer [m]:
2.2 Energi
2.2 olie [t/år]:
kul [t/år]:
gas [m
3
/år]:
elektricitet [kWh/år]:
dampproduktion [t/år]:
2.3 Vand
2.3 årligt forbrug [m
3
/år]:
egen boring/forsyning [%]:
forbehandling:
2.4 Kemikalier/hjælpestoff
Mængde [t/år]:
farvestoffer og pigmenter:
organiske hjælpestoffer:
grundkemikalier:
2.1 Råvarer
Type og mængde [t/år]:
Co: - PES:
Co/PES: - PA:
…
…
…
…
Make-ups [%]
stof:
strik:
garn:
fnug:
3.5 Spildevand
Mængde [m
3
/år]:
Belastning [t/år] af COD: BOD5: AOX: Cu: Ni: Cr: SS: Total N: Total P:
Indirekte/direkte udledning: …
Separat udledning af kølevand [ja/nej]: …
Hvis ja, [m 3/år]:
3.4 Fast affald
3.3 Emission til luft
Kilder og mængde [t/år] :
SO
2
:
NO
x
:
organic C:
…
…
…
3.2 Overskudsvarme
I [kWh/år]:
røggas:
spildevand:
andet:
3.1 Produkter
3.1 Type og mængde [t/år]:
…
…
…
…
Samlede input til anlæg
Kode
Navn
Mængde
Enhed
Samlede output fra anlæg
Kode
Navn
Mængde
Enhed
Eksempel på ressourceforbrugs- og emissionsprofil for et anlæg (udvalgte stoffer)
(
103
)
Parameter
Enhed
Mængde
Energiforbrug (ikke-elementære strømme)
GJ
115,5
Elektricitet (elementære strømme)
GJ
34,6
Fossile brændstoffer (elementære strømme)
GJ
76
Naturgas (elementære strømme)
Mg
0,59
Naturgas, fødestrøm (elementære strømme)
Mg
0,16
Råolie (elementære strømme)
Mg
0,57
Råolie, fødestrøm (elementære strømme)
Mg
0,48
Kul (elementære strømme)
Mg
0,66
Kul, fødestrøm (elementære strømme)
Mg
0,21
LPG (elementære strømme)
Mg
0,02
Vandkraft (elementære strømme)
GJ
5,2
Vand (elementære strømme)
Mg
12 400
Emissioner til luft (elementære strømme)
CO
2
Mg
5,132
CH
4
g
8,2
SO
2
Mg
3,9
Nox
Mg
26,8
CH
Mg
25,8
CO
Mg
28
Emissioner til vand (elementære strømme)
COD Mn
Mg
13,3
BOD
Mg
5,7
Tot-P
Mg
0,052
Tot-N
Mg
0,002
Produktoutput (ikke-elementære strømme)
Bukser
#
20 000
T-shirts
#
15 000
Bilag IV
Identifikation af nomenklatur og egenskaber for specifikke strømme
Den primære målgruppe for dette bilag er personer og eksperter, der har erfaring med miljøaftryksundersøgelser.
Dette bilag er baseret på "
               
International Reference Life Cycle Data System (ILCD) Handbook – Nomenclature and other conventions
" (EU, JRC-IES, 2010). Hvis der er behov for yderligere oplysninger og baggrund, henvises til ovennævnte dokument, som findes på: http://lct.jrc.ec.europa.eu/.
Forskellige grupper bruger ofte meget forskellige nomenklaturer og andre konventioner. Ressourceforbrugs- og emissionsprofiler (i livscyklusvurderinger: LCI-datasæt) er derfor ofte uforenelige på forskellige niveauer, hvilket begrænser muligheden for at kombinere ressourceforbrugs- og emissionsprofiler fra forskellige kilder og for effektiv elektronisk udveksling af data mellem de ansvarlige for sådanne undersøgelser. Det hæmmer også en klar, utvetydig forståelse og gennemgang miljøaftryksrapporter.
Dette bilag har til formål at støtte dataindsamling, -dokumentation og -anvendelse i forbindelse med ressourceforbrugs- og emissionsprofiler i miljøaftryksundersøgelser ved at fastlægge fælles nomenklatur og bestemmelser om tilknyttede forhold. Bilaget er også grundlaget for en fælles referenceliste for elementære strømme, der bruges i miljøaftryksrapporter.
Dette vil understøtte effektive miljøaftryksundersøgelser og dataudveksling mellem forskellige værktøjer og databaser.
Målet er at styre dataindsamling, navngivning og dokumentation på en sådan måde, at dataene:
—
er meningsfulde, nøjagtige og anvendelige i yderligere vurderinger og fortolkninger og rapportering af virkninger af miljøaftryk
—
kan samles og tilvejebringes på en omkostningseffektiv måde
—
er omfattende og ikke overlapper
—
effektivt kan udveksles mellem personer, der foretager sådanne undersøgelser, men som arbejder med forskellige databaser og softwaresystemer, så risikoen for fejl reduceres.
Denne nomenklatur og andre konventioner fokuserer på elementære strømme, egenskaber for strømme og de relaterede enheder og giver forslag til navngivning af procesdatasæt, produkt- og affaldsstrømme, så der opnås bedre forenelighed mellem forskellige databasesystemer. Der fremsættes også grundlæggende anbefalinger og krav vedrørende klassificeringen af kilde- og kontaktdatasæt.
Tabel 10 viser de regler fra ILCD-håndbogen, der skal overholdes i miljøaftryksundersøgelser. Tabel 11 angiver regelkategorien og de relevante kapitler i ILCD-håndbogen.
Tabel 10
Krævede regler for hver type strøm
Element
Krævede regler fra ILCD-Nomenklaturen
 (
104
)
Råvarer, input
2, 4, 5
Emission, output
2,4,9
Produktstrøm
10,11,13,14,15,16,17
Tabel 11
ILCD-nomenklaturregler
(
105
)
.
Regel nr.
Regelkategori
Kapitel i ILCD-håndbogen - Nomenclature and other conventions
2
Kategorier af elementære strømme efter modtagende/afsendende delmiljø
Kapitel 2.1.1
4
Yderligere differentiering af afsendende/modtagende delmiljøer
Kapitel 2.1.2
5
Yderligere ikke-identificerende klassificering af elementære strømme for ressourcer fra jordniveau
Kapitel 2.1.3.1
9
Anbefales for både teknisk og ikke-teknisk målgruppe: Yderligere ikke-identificerende klassificering af emissioner
Kapitel 2.1.3.2
10
Klassificering af produktstrømme, affaldsstrømme og processer på øverste niveau
Kapitel 2.2
11
Klassificering af produktstrømme, affaldsstrømme og processer på andet niveau (i forhold til forudgående klassificering på øverste niveau)
Kapitel 2.2
13
Feltet "Base name"
Kapitel 3.2
14
Feltet "Treatment, standards, routes"
Kapitel 3.2
15
Feltet "Mix type and location type"
Kapitel 3.2
16
Feltet "Quantitative flow properties"
Kapitel 3.2
17
Navngivningsmønster for strømme og processer
Kapitel 3.2
Eksempel på identifikation af nomenklatur og egenskaber for specifikke strømme
Råmateriale, input: Råolie (regel 2,4,5)
(1)
Angiv kategori af elementære strømme efter afsendende/modtagende delmiljø:
Eksempel
:
Ressourcer – Ressourcer fra jordniveau
(2)
Yderligere differentiering af afsendende/modtagende delmiljøer
Eksempel
:
Ikke-vedvarende energiressourcer fra jordniveau
(3)
Yderligere ikke-identificerende klassificering af elementære strømme for ressourcer fra jordniveau
Eksempel
:
Ikke-vedvarende energiressourcer fra jord (f.eks. "Råolie; 42,3 MJ/kg nedre brændværdi")
Datasæt for strøm: Råolie: 42,3 MJ/kg nedre brændværdi
Ref.: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-a6f8-0050c2490048_02.01.000.html
Flow data set: crude oil; 42.3 MJ/kg (en)
Flow information
Data set information
Name
Base name;
crude oil; 42.3 MJ/kg
Elementary flow categorization
Category name
Resources
Resources from ground
Non-renewable energy resources from ground
General comment on data set
Reference elementary flow of the International Reference Life Cycle Data System (ILCD).
Emission, output: Eksempel: Kuldioxid (regel 2, 4 og 9)
1)
Angiv kategorier af elementære strømme efter afsendende/modtagende delmiljø:
Eksempel
:
Emissioner – Emissioner til luft – Emissioner til luft, uspecificerede
2)
Yderligere differentiering af afsendende/modtagende delmiljøer
Eksempel
:
"Emission til luft, DE"
3)
Yderligere ikke-identificerende klassificering af emissioner
Eksempel
:
Uorganiske kovalente forbindelser (f.eks. "Kuldioxid, fossilt", "Kulmonoxid", "Svovldioxid", "Ammoniak" osv.)
Ref.: http://lca.jrc.ec.europa.eu/lcainfohub/datasets/html/flows/fe0acd60-3ddc-11dd-af54-0050c2490048_02.01.000.html
Flow data set: carbon dioxide (en)
Flow information
Data set information
Name
Base name
carbon dioxide
Elementary flow categorization
Category name
Emissions
Emissions to air
Emissions to air, unspecified
CAS Number
000124-38-9
Sum formula
CO
2
Produktstrøm: Eksempel: T-shirt (Regel 10-17)
(1)
Klassificering af produktstrømme, affaldsstrømme og processer på øverste niveau:
Eksempel
:
“System”
(2)
Klassificering af produktstrømme, affaldsstrømme og processer på andet niveau (for forudgående klassificering på øverste niveau):
Eksempel
:
“Tekstiler, møbler og andre indretningsartikler”
(3)
Feltet "Base name":
Eksempel
:
“Base name: Hvid polyester-t-shirt”
(4)
Feltet "Treatment, standards, routes":
Eksempel
:
“”
(5)
Feltet “Mix type and location type”:
“Produktionsmiks, på salgssted”
(6)
Feltet "Quantitative flow properties":
Eksempel
:
“160 g polyester”
(7)
Navngivningskonvention for strømme og processer.
<"Base name"; "Treatment, standards, routes"; "Mix type and location type"; "Quantitative flow properties">.
Eksempel
:
“Hvid polyester-t-shirt, produktmiks på salgssted, 160 g polyester”
Bilag V
Håndtering af multifunktionalitet i forbindelse med genanvendelse
Det er især udfordrende at arbejde med produkters multifunktionalitet, når et eller flere af disse produkter genanvendes eller energiudnyttes, da systemerne i det tilfælde ofte er ganske komplekse.
Den samlede oprettede ressourceforbrugs- og emissionsprofil (profilværdi) pr. enhedsanalyse kan estimeres ved hjælp af formlen nedenfor, som:
—
gælder for både open loop-genanvendelse og closed loop-genanvendelse
—
kan omfatte genbrug af det undersøgte produkt, hvis det er relevant (modelleres på samme måde som genanvendelse)
—
kan omfatte downcycling, dvs. evt. forskelle i kvaliteten mellem det sekundære materiale (dvs. det genanvendte eller genbrugte materiale) og det primære materiale (dvs. nyfremstillet materiale), hvis det er relevant
—
kan omfatte energiudnyttelse, hvis det er relevant.
—
Fordeler virkningerne og fordelene på grund af genanvendelse ligeligt mellem den producent, som anvender genanvendt materiale, og den producent, der producerer et genanvendt produkt: fordeling på 50/50. 
(
106
)
De kvantitative tal for de relevante anvendte parametre skal indsamles for at bruge formlen nedenfor til at estimere den samlede profilværdi pr. analyseenhed. Hvis det er muligt, bør parametrene bestemmes på grundlag af data vedrørende de processer, der faktisk er involveret. Dette er dog ikke altid muligt, og data skal evt. indhentes fra andre kilder. Bemærk, at forklaringen af hver betingelse i formlen nedenfor indeholder en anbefaling med hensyn til, hvordan og hvor manglende data kan findes.
Profilværdien pr. analyseenhed 
(
107
)
 beregnes ved hjælp af følgende formel.
Denne formel kan opdeles i 5 blokke:
De læses på følgende måde (de forskellige parametre forklares i detaljer nedenfor):
—
repræsenterer profilværdien fra anskaffelse og forbehandling af nyfremstillet materiale.
—
repræsenterer profilværdien for inputtet af genanvendt materiale og er proportional med den andel af materialeinput, der er genanvendt i et forudgående system.
—
repræsenterer profilværdien for den genanvendelsesproces (eller genbrugsproces), som kreditten for det undgåede input af nyfremstillet materiale (med indregning af downcycling) fratrækkes.
—
repræsenterer profilværdien for den energiudnyttelsesproces, som kreditten for de undgåede emissioner som følge af den substituerede energikilde fratrækkes.
—
repræsenterer nettoprofilværdien for håndteringen af den andel af materialet, der ikke er blevet genanvendt (eller genbrugt) ved bortskaffelsesfasen, eller er blevet tilført en energiudnyttelsesproces.
Hvor:
—   
E
V
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af anskaffelse og forbehandling af nyfremstillet materiale. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E*
V
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af anskaffelse og forbehandling af nyfremstillet materiale, der antages at blive substitueret af genanvendelige materialer:
—
Hvis kun closed loop-genanvendelse finder sted: E*
V
 = E
V
—
Hvis kun open loop-genanvendelse finder sted: E*
V
 = E’
V
, som repræsenterer input af nyfremstillet materiale, der henviser til det nyfremstillede materiale, som faktisk er substitueret gennem open loop-genanvendelse. Hvis denne information ikke er tilgængelig, opstilles der forudsætninger med hensyn til, hvilket nyfremstillet materiale der substitueres, eller der anvendes gennemsnitsdata, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8. Hvis ingen anden relevant information er tilgængelig, antages det, at E’
V
 = E
V
, som om closed loop-genanvendelse havde fundet sted.
—   
E
recycled
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af genanvendelsesprocessen 
(
108
)
 (eller genbrugsprocessen) for det genanvendte (eller genbrugte) materiale, herunder indsamling, sortering og transport. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E
recyclingEoL
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af genanvendelsesprocessen i bortskaffelsesfasen, herunder indsamling, sortering og transport. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
Bemærk:
 I tilfælde af closed loop-genanvendelse er E
recycled
 = E
recyclingEoL
 and E*
V
 = E
V
—   
E
D
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af håndtering af affaldsmateriale i bortskaffelsesfasen for det analyserede produkt (f.eks. deponering, forbrænding eller pyrolyse). Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E*
D
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af bortskaffelse af affaldsmateriale (f.eks. deponering, forbrænding, pyrolyse) i bortskaffelsesfasen for materialet, hvor det genanvendte indhold tages fra. Hvis disse oplysninger ikke er tilgængelige, bør der anvendes generiske data, som bør indsamles i overensstemmelse med de kilder til generiske data, som er anført i afsnit 5.8.
—
Hvis kun closed-loop-genanvendelse finder sted: E*
D
 = E 
D
—
Hvis kun open-loop-genanvendelse finder sted: E*
D
 = E’
D
 repræsenterer bortskaffelsen af materialet, hvorfra det genanvendte indhold tages. Hvis disse oplysninger ikke er tilgængelige, bør der fastlægges forudsætninger for, hvordan dette materiale vil blive bortskaffet, hvis det ikke bliver genanvendt. Hvis der ikke findes nogen relevante oplysninger, kan det forudsættes, at E’
D
 = E
D
, som om closed-loop-genanvendelse havde fundet sted.
—   
E
ER
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed) som følge af energiudnyttelsesprocessen. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
E
SE,heat
 og E
SE,elec
= specifikke emissioner og forbrugte ressourcer (pr. analyseenhed), som ville være opstået som følge af den specifikke substituerede energikilde, henholdsvis varme og elektricitet. Hvis denne information ikke er tilgængelig, anvendes generiske data, der indhentes fra de kilder til generiske data, der er anført i afsnit 5.8.
—   
R
1
 [uden dimension]
= "genanvendt (eller genbrugt) indhold af materiale", som er den del af materiale i inputtet til produktionen, der er blevet genanvendt i et forudgående system (0=<R
1
<=1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat 
(
109
)
.
—   
R
2
 [uden dimension]
= "andel af materiale til genanvendelse (eller genbrug)", som er den del af materiale i produktet, der vil blive genanvendt (eller genbrugt) i et efterfølgende system. R
2
 skal derfor tage højde for manglende effektivitet i indsamlings- og genanvendelsesprocesserne (eller genbrugsprocesserne) (0=<R
2
=<1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat (
83
).
—   
R
3
 [uden dimension]
= andel af materiale i produkt, der anvendes til energiudnyttelse (f.eks. forbrænding med energiudnyttelse) i bortskaffelsesfasen (0=<R
3
=<1). Hvis denne information ikke er tilgængelig, kan der indhentes omfattende og ajourførte statistiske oplysninger om genanvendelsesrater og andre relevante parametre fra agenturer, som f.eks. Eurostat (
83
).
—   
LHV
= nedre brændværdi [f.eks. MJ/kg] for det materiale i produktet, der er anvendt til energiudnyttelse. Denne værdi bør bestemmes ved hjælp af en hensigtsmæssig laboratoriemetode. Hvis det ikke er muligt, bør generiske data anvendes (se f.eks. ELCD-referencelisten for elementære strømme” 
(
110
)
 og ELCD-databasen under "EoL treatment/Energy recycling 
(
111
)
).
—   
X
ER,heat
 and X
ER,elec
 [uden dimension]
= effektiviteten af energiudnyttelsesprocessen (0 <X
ER
<1), for både varme og elektricitet, dvs. forholdet mellem energiindhold i output (f.eks. output af varme eller elektricitet) og energiindhold i materialet i det produkt, der anvendes til energiudnyttelse. X
ER
 skal derfor tage højde for manglende effektivitet i energiudnyttelsesprocessen (0=<X
ER
<1). Hvis denne information ikke er tilgængelig, anvendes generiske data (se f.eks. ELCD-databasen under "EoL treatment/Energy recycling").
—   
Qs
= kvalitet af sekundært materiale, dvs. kvaliteten af det genanvendte eller genbrugte materiale (se Bemærk nedenfor).
—   
Qs
= kvalitet af primært materiale, dvs. kvaliteten af det nyfremstillede materiale (se Bemærk nedenfor).
Bemærk
: Q
s
/Q
p
 er et forhold uden dimension, der bruges til at anslå evt. forskelle i kvaliteten mellem det sekundære materiale og det primære materiale ("downcycling"). I overensstemmelse med beslutningshierarkiet ved multifunktionalitet (se afsnit 5.11) vurderes muligheden for at identificere et relevant underliggende fysisk forhold som grundlag for kvalitetskorrektionsforholdet (den begrænsende faktor er afgørende). Hvis det ikke er muligt, anvendes et andet forhold, f.eks. økonomisk værdi. I det tilfælde antages det, at prisen på primære materialer i forhold til prisen på sekundære materialer kan overføres til kvaliteten. I en sådan situation svarer Qs/Qp til forholdet mellem markedsprisen på det sekundære materiale (Qs) og markedsprisen på det primære materiale (Qp). Markedspriser på primære og sekundære materialer kan findes på internettet 
(
112
)
. De kvalitetsforhold, der skal overvejes i forbindelse med primære og sekundære materialer, skal angives i reglerne for en organisations miljøaftryk.
Bilag VI
Vejledning i redegørelse for emissioner som følge af direkte ændringer i arealanvendelse med betydning for klimaændringer
Dette bilag indeholder vejledning om, hvordan der gøres rede for drivhusgasemissioner, som er forårsaget af direkte ændringer i arealanvendelse, og som bidrager til klimaændringer.
Indvirkningen på klimaet er resultatet af biogene CO
2
-emissioner og -optag forårsaget af ændringer i kulstoflagre og af biogene og ikke-biogene CO
2
-, N
2
O- og CH
4
-emissioner (f.eks. afbrænding af biomasse). Biogene emissioner er resultatet af afbrænding (forbrænding) eller nedbrydning af biogene materialer, spildevandsrensning og biologiske kilder i jord og vand (herunder CO
2
, CH
4
 og N
2
O), mens biogene optag svarer til optagelsen af CO
2
 ved fotosyntese. Ikke-biogene emissioner er alle emissioner, der er resultatet af ikke-biogene kilder, f.eks. fossile materialer, mens ikke-biogene optag svarer til den CO
2
, der fjernes fra atmosfæren af en ikke-biogen kilde (WRI og WBCSD 2011b).
Ændringer i arealanvendelse kan klassificeres som direkte eller indirekte.
Direkte ændringer
 i arealanvendelse opstår, når en arealtype omlægges til en anden inden for et unikt arealdække, så der muligvis opstår ændringer i det pågældende areals kulstoflager, men som ikke fører til ændringer i andre systemer.
Indirekte ændringer
 i arealanvendelse opstår, når en vis omlægning af arealanvendelsen medfører ændringer uden for systemgrænserne, dvs. for andre typer arealanvendelse.
Figur 8 viser skematisk både direkte og indirekte ændringer i arealanvendelse i forbindelse med produktion af biobrændsel.
Figur 8
Skematisk oversigt over direkte og indirekte ændringer i arealanvendelse. [tilpasset fra (CE Delft 2010)]
Resten af dette bilag fokuserer på direkte ændringer i arealanvendelse, da OEF kun kræver, at dette tages i betragtning og ikke gør det muligt at tage indirekte ændringer i arealanvendelse i betragtning (se afsnit 5.4.4)
DEL 1:   REFERENCER FOR BEREGNINGERNE AF EMISSIONER SOM FØLGE AF DIREKTE ÆNDRINGER I AREALANVENDELSE
Kommissionens afgørelse K(2010)3751 opstiller retningslinjer for beregning af kulstoflagre i jorden, for så vidt angår referencearealanvendelsen og den faktiske arealanvendelse. Afgørelsen indeholder værdier for kulstoflagre for fire forskellige kategorier af arealanvendelse: dyrkede arealer, flerårige afgrøder, græsarealer og skovarealer. Når der er tale om ændringer i arealanvendelsen inden for disse kategorier skal retningslinjerne i Kommissionens afgørelse K(2010)3751 følges. Hvis der imidlertid er tale om emissioner som følge af omlægning til andre kategorier af arealanvendelse såsom vådområder, bebyggede områder og andre arealanvendelser (f.eks. bar jord, sten og is), der ikke er omfattet af afgørelsen, følges i stedet "IPCC Guidelines for National Greenhouse Gas Inventories" (IPCC, 2006).
For frigivelse og optagelse af CO
2
 forårsaget af direkte ændringer i arealanvendelse skal IPCC's seneste CO
2
-emissionsfaktorer anvendes, jf. Kommissionens afgørelse K(2010)3751, medmindre der foreligger mere nøjagtige og specifikke data. Andre emissioner forårsaget af ændret arealanvendelse (f.eks. NO
3
-udslip til vand, emissioner fra afbrænding af biomasse, jorderosion osv.) bør måles eller modelleres i det enkelte tilfælde eller ved hjælp af anerkendte kilder.
DEL 2:   PRAKTISK VEJLEDNING IFØLGE PAS 2050:2011
Når det gælder praktisk vejledning i specifikke spørgsmål (f.eks. i tilfælde, hvor den tidligere arealanvendelse er ukendt), anbefales det at bruge PAS 2050:2011 (BSI 2011) (i overensstemmelse med "European Food Sustainable Consumption and Production Roundtable" (Food SCP) og den offentliggjorte ENVIFOOD-protokol). PAS 2050:2011 suppleres af PAS2050-1 (BSI 2012) til vurdering af drivhusgasemissioner fra vugge til dør (fra råvareudvinding til produktion) i livscyklussen for gartneriprodukter. PAS 2050-1:2012 tager højde for de emissioner og optag, der opstår ved dyrkning af gartneriafgrøder, og supplerer PAS 2050:2011 (men erstatter den ikke). British Standard Institution (BSI) tilbyder også en supplerende Excel-fil til PAS 2050-1:2012-beregningerne.
Tidligere arealanvendelseskategori og produktionssted
I henhold til PAS 2050:2011 (BSI 2011) kan der identificeres tre særskilte situationer (og respektive retningslinjer), afhængigt af om der foreligger oplysninger om produktionsstedet og den tidligere arealanvendelseskategori:
—
“
                           
Produktionsland og tidligere arealanvendelse er kendt
: Drivhusgasemissioner fra ændringer af arealanvendelse fra en tidligere arealanvendelse til den nuværende anvendelse kan måske findes i bilag C, fra PAS 2050:2011 (BSI 2011). For de emissioner, der ikke er opført i bilag C, bør IPCC's retningslinjer for nationale drivhusgasopgørelser anvendes” (BSI 2011).
—
“
                           
Produktionsland er kendt, og tidligere arealanvendelse er ukendt
: Drivhusgasemissioner skal være et skøn over de gennemsnitlige emissioner fra ændringen af arealanvendelse for den pågældende afgrøde i det land” (BSI 2011).
—
“
                           
Produktionsland og tidligere arealanvendelse er ukendt
: Drivhusgasemissioner skal være de vægtede gennemsnitlige emissioner fra ændringerne af arealanvendelse for den specifikke vare i de lande, den dyrkes i” (BSI 2011).
Generelle drivhusgasemissioner og optag, der skal medtages i vurderingen
I henhold til PAS 2050:2011 (BSI 2011) skal følgende emissioner og optag medtages i vurderingen:
—
Gasser medtaget
 i 
bilag A i PAS 2050:2011
 (BSI 2011).
Bemærk
: Der kan gælde visse undtagelser for biogene kulstofemissioner og -optag forbundet med fødevare- og dyrefoderprodukter. For fødevarer og foder kan emissioner og optag hidrørende fra biogene kilder, som bliver en del af produktet, udelukkes. Dette gælder dog ikke for:
—
emissioner og optag af biogent kulstof, der anvendes ved fremstilling af fødevarer og foder (f.eks. ved afbrænding af biomasse som brændsel), hvor det biogene kulstof ikke bliver en del af produktet
—
ikke-CO
2
-emissioner som følge af nedbrydning af fødevare- og foderaffald samt tarmgæring
—
enhver biogen komponent i materiale, der er en del af slutproduktet, men som ikke er bestemt til at blive indtaget (f.eks. emballage).”(BSI 2011, s. 9).
—
For methan (CH
4
)-emissioner som følge af affaldsforbrænding med energigenvinding henvises til 8.2.2, side 22, PAS 2050:2011.
Bilag VII
Terminologi anvendt i denne vejledning sammenlignet med ISO-terminologi
I dette bilag stilles de nøgletermer, der anvendes i denne vejledning, over for de tilsvarende termer i ISO 14044:2006. Afvigelserne fra ISO-terminologien har til formål at gøre vejledningen om organisationers miljøaftryk lettere tilgængelig for dens målgruppe, som omfatter grupper, der ikke nødvendigvis besidder udførlig baggrundsviden om miljøvurdering. De divergerende termer fremgår af tabellerne nedenfor.
Tabel 12
Oversigt over nøgletermer
Termer anvendt i ISO 14044:2006
Tilsvarende termer anvendt i denne vejledning
Functional unit (funktionel enhed)
Analyseenhed
Life cycle inventory analysis (livscyklusopgørelse)
Ressourceforbrugs- og emissionsprofil
Life cycle impact assessment (livscyklusvurdering af virkninger)
Vurdering af virkninger af miljøaftryk
Life cycle interpretation (livscyklusfortolkning)
Fortolkning af miljøaftryk
Impact category (påvirkningskategori)
Påvirkningskategori for miljøaftryk
Impact category indicator (påvirkningskategoriindikator)
Påvirkningskategoriindikator for miljøaftryk
Tabel 13
Oversigt over datakvalitetskriterier
Termer anvendt i ISO 14044:2006
Tilsvarende termer anvendt i denne vejledning
Time-related coverage (tidsmæssig dækning)
Tidsmæssig repræsentativitet
Geographical coverage (geografisk dækning)
Geografisk repræsentativitet
Technology coverage (teknologisk dækning)
Teknologisk repræsentativitet
Precision (nøjagtighed)
Parameterusikkerhed
Completeness (fuldstændighed)
Fuldstændighed
Consistency (konsistens)
Metodologisk relevans og konsistens
Datakilder
Omfattet af “ressourceforbrugs- og emissionsprofil”
Usikkerhed for oplysningerne
Omfattet af “parameterusikkerhed”
Bilag VIII
Vejledningen om organisationers miljøaftryk og ILCD-håndbogen: vigtige forskelle
Dette bilag omhandler de vigtigste områder, hvor denne vejledning adskiller sig fra ILCD-håndbogen, og giver en præcis begrundelse for forskellene.
1.
Målgruppe(r):
I modsætning til ILCD-håndbogen er vejledningen om organisationers miljøaftryk henvendt til personer med begrænset kendskab til livscyklusvurdering. Den er derfor skrevet på en mere læsevenlig måde.
2.
Fuldstændighedskontrol:
I ILCD-håndbogen gives der to muligheder for at kontrollere fuldstændigheden: 1) fuldstændighedskontrol på niveauet for hver miljøvirkning og 2) fuldstændighedskontrol på niveauet for den samlede (dvs. aggregerede) miljøvirkning. Vejledningen om organisationers miljøaftryk omhandler kun fuldstændighed på niveauet for hver miljøvirkning. Eftersom denne vejledning ikke anbefaler et bestemt sæt vægtningsfaktorer, kan der ikke gives estimater for den samlede (dvs. aggregerede) miljøvirkning.
3.
Udvidelse af måldefinitionen
Vejledningen om organisationers miljøaftryk er udformet til brug i bestemte anvendelser, og derfor er udvidelser af måldefinitionen ikke omhandlet.
4.
Definition af omfang omfatter “begrænsninger”
Definitionen af omfang i denne vejledning skal også omfatte begrænsninger for undersøgelsen. Erfaringer fra ILCD-håndbogen viser faktisk, at begrænsninger kun kan defineres korrekt af personer, der har adgang til oplysninger om alle forhold vedrørende måldefinitionen og gennemførelsen af analysen.
5.
Procedure for gennemgang er defineret i måldefinitionen:
Proceduren for gennemgang er vigtig for at forbedre kvaliteten af en miljøaftryksundersøgelse, og den skal derfor defineres i processens første trin, dvs. måldefinitionen.
6.
Screening i stedet for iterativ tilgang
Vejledningen om organisationers miljøaftryk anbefaler, at der gennemføres en screening for at få et omtrentligt billede af hver miljøvirkning for standardpåvirkningskategorierne for miljøaftryk. Dette trin svarer til den iterative tilgang i ILCD-håndbogen.
7.
Datakvalitetsvurdering
Vejledningen om organisationers miljøaftryk bruger fem vurderingsniveauer ved evalueringen af datakvaliteten (fremragende, meget god, god, rimelig og ringe). I ILCD-håndbogen bruges der tre. Det gør det muligt at brugere data med lavere datakvalitet i undersøgelsen sammenlignet med dem, der kræves i ILCD-håndbogen. Denne vejledning bruger desuden en semikvantitativ formel til vurdering af datakvaliteten, så det er nemmere at opnå f.eks. "god" datakvalitet.
8.
Beslutningshierarki ved multifunktionalitet
Vejledningen om organisationers miljøaftryk fastlægger et beslutningshierarki til løsning af problemer med multifunktionaliteten for produkter/organisationer, som afgiver fra den tilgang, der anbefales i ILCD-håndbogen. Denne vejledning indeholder også en formel for løsning af multifunktionalitet ved genanvendelse og energiudnyttelse i bortskaffelsesfasen.
9.
Følsomhedsanalyse
Udførelsen af en følsomhedsanalyse af resultaterne er et valgfrit trin i henhold til denne vejledning. Dette forventes at mindske arbejdsbyrden for vejledningens brugere.
Bilag IX
Sammenligning af nøglekrav i vejledningen om organisationers miljøaftryk med andre metoder
Selv om der i høj grad er overensstemmelse i den metodologiske vejledning, der gives i lignende bredt anerkendte beregningsmetoder og vejledningsdokumenter på miljøområdet for virksomheder, er der visse uoverensstemmelser og/eller uklarheder omkring en række vigtige beslutningspunkter, som reducerer konsistensen og sammenligneligheden af analyseresultaterne. Dette bilag opsummerer udvalgte nøglekrav i denne vejledning om organisationers miljøaftryk og sammenligner disse med en række eksisterende metoder. Det er baseret på dokumentet "
               
Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment
", som findes på http://ec.europa.eu/environment/eussd/corporate_footprint.htm. (EC-IES-JRC, 2011b)
Sammenligning af nøglekrav: Vejledning om organisationers miljøaftryk og andre metoder
Vejledning om organisationers miljøaftryk
ISO 14064 (2006):
ISO WD/TR 14069
(arbejdsudkast 2, 2010)
ILCD (2011)
GHG Protocol (2011)
Bilan Carbone (version 5.0)
DEFRA CDP (2009)
CDP – vand (2010)
GRI (version 3.0)
Baseret på livscyklustankegang (LCT)
Ja
Anvendelsesområde 1, 2 (ikke LCT) og valgfri for anvendelsesområde 3
 (
113
)
 (LCT).
Anvendelsesområde 1, 2 (ikke LCT) og valgfri for anvendelsesområde 3 (LCT).
Ja.
Anvendelsesområde 1, 2 (ikke LCT) og 3 (LCT).
Anvendelsesområde 1, 2 (ikke LCT) og 3 (LCT).
Anvendelsesområde 1 og 2 (ikke LCT) anbefales som minimum og diskretionær for betydelige anvendelsesområde 3 (LCT)-emissioner.
Antal
Ikke udtrykkelig. For visse indikatorer skal der gøres rede for direkte + indirekte virkninger.
Anvendelser og udelukkelser
Interne anvendelser
 kan omfatte støtte til miljøforvaltning, identifikation af miljøbrændpunkter samt forbedring og sporing af miljøpræstationer.
Eksterne anvendelser
 (f.eks. B2B, B2C) omfatter en lang række muligheder fra opfyldelse af kunde- og forbrugerbehov til afsætning, benchmarking, miljømærkning, osv.
Organisationsmæssig opbygning, udvikling, ledelse og rapportering af drivhusgasemissioner med henblik på forretningsmæssig risikostyring, frivillige initiativer, drivhusmarkeder eller lovpligtig rapportering.
Se ISO 14064.
Analyser på organisationsniveau (organisationsmæssig opbygning, udvikling, styring og rapportering, overvågning).
Beregnet til understøttelse af beregning og oplysning til intern brug og eksterne anvendelser.
Kan anvendes til drivhusgasberegning og oplysning for brancheorganisationer, juridiske enheder, territorier eller territoriale strukturer, specifikke projekter eller aktiviteter. Den er også beregnet til anvendelse inden for de rammer for rapportering, der er angivet i ISO 14064, GHG-protokollen og Carbon Disclosure-projektet.
Beregnet til understøtning af oplysning om drivhusgasser for virksomheder og andre private eller offentlige organisationer, SMV'er, foreninger og lokale myndigheder.
Beregnet til videregivelse af virksomhedsoplysninger til investorer.
Beregnet til oplysning om bæredygtighedsregnskab til alle relevante interessenter.
Målgrupper
B2B og B2C.
B2B og B2C.
B2B og B2C.
B2B og B2C.
B2B, B2C, Business to interested stakeholder via offentliggørelse.
internt
B2B, B2C, Internt, offentligt, foreningssektoren og den private sektor.
institutionelle investorer
B2B og B2C.
Anvendelsesområde
Standard-vugge til grav.
Anvendelsesområde 1, 2 og valgfri for anvendelsesområde 3
Anvendelsesområde 1, 2 og valgfri for anvendelsesområde 3
Fuldt vugge til grav-livscyklusregnskab
Anvendelsesområde 1, 2 (Virksomhedsstandard) og anvendelsesområde 3 (Værdikædestandard)
Anvendelsesområde 1, 2 og 3
Anvendelsesområde 1, 2 anbefales som minimum og diskretionær for væsentlige anvendelsesområde 3-emissioner.
Henviser ikke til anvendelsesområder (eller livscyklusbaserede).
Der henvises ikke til konceptet med anvendelsesområde (i stedet bedes brugerne redegøre for virkninger fra aktiviteter, som virksomheden har kontrol over eller betydelig indflydelse på).
Systemgrænser
Kontroltilgang (finansiel og/eller driftsmæssig).
Valg af aktieandel, finansiel kontrol eller driftsmæssig kontrol
Valg af aktieandel, finansiel kontrol eller driftsmæssig kontrol
ikke specificeret.
Grænser defineret på baggrund af aktieandel eller kontrolkriterier.
Valg af aktieandel, finansiel kontrol eller driftsmæssig kontrol
Valg af aktieandel, finansiel kontrol eller driftsmæssig kontrol
Valg af aktieandel, finansiel kontrol eller driftsmæssig kontrol
Finansiel/driftsmæssig kontrol OG mulighed for at udøve betydelig indflydelse
Funktionel enhed
Koncept med funktionel enhed (organisation som leverandør af varer/tjenester) og referencestrøm (produktportefølje = summen af varer/tjenester, som organisationen leverer i løbet af rapporteringsperioden)
Anvender ikke konceptet med funktionel enhed og referencestrøm
Anvender konceptet funktionel enhed for organisationsanalyser (hvad, hvor meget, hvor længe).
Anvender ikke konceptet med funktionel enhed og referencestrøm
Cut-off
Ikke tilladt.
Baseret på faktorerne væsentlighed, anvendelighed og omkostningseffektivitet.
Bestemmes i forhold til undersøgelsens mål
Bestemmes i forhold til undersøgelseskravene.
Anbefales ikke.
Anbefales ikke.
Anbefales ikke.
Tilladt, hvis der mangler data.
Baseret på kontrol/indflydelse/betydning.
Påvirkningskategorier og metoder til vurdering af virkninger på miljøet
En standardrække af 14 midpoint-påvirkningskategorier og specificerede modeller til vurdering af virkninger på miljøet med tilhørende påvirkningsindikatorer.
Enhver udelukkelse skal udtrykkeligt begrundes, og deres indflydelse på de endelige resultater skal beskrives. Sådanne udelukkelser skal underkastes gennemgang.
Drivhusgasemissioner
Drivhusgasemissioner
15 påvirkningskategorier (12 midpoint- og 3 endpoint-kategorier) med anbefalede modeller til vurdering af virkninger på miljøet og tilsvarende påvirkningsindikatorer.
Drivhusgasemissioner
Drivhusgasemissioner
Drivhusgasemissioner
Vandforbrug.
Alle relevante sociale, økonomiske og miljømæssige virkninger.
Modeltilgang (attributional eller konsekventiel)
Tager elementer fra både den attributionale og den konsekventielle modeltilgang.
Ingen vejledning.
Angiver 23 kategorier for anvendelsesområde 3.
Attributional modellering og gennemsnitlig substitution for bortskaffelsesprocesser.
—
Indeholder modelleringsregneark med indbyggede (men justerbare) standardemissionsfaktorer, som anvendes for aktivitetsdata.
—
Indeholder 15 kategorier, f.eks. forretningsrejser, investering til modellering af anvendelsesområde 3-emissioner, med anbefalede inklusioner for hver.
—
Indeholder modelleringsregneark med indbyggede (men justerbare) standardemissionsfaktorer, som anvendes for aktivitetsdata.
—
Formålet med Bilan Carbone-metoden er at angive gennemsnitlige emissionsfaktorer, som er nøjagtige inden for én størrelsesorden
—
Indeholder modelleringsregneark med indbyggede standardemissionsfaktorer, som anvendes for aktivitetsdata. Indeholder også et avanceret diagnoseredskab for indirekte emissioner fra forsyningskæden.
—
Disse emissionsfaktorer ajourføres årligt.
Ingen vejledning.
Ingen vejledning.
Datakvalitetskrav
Datakvalitet vurderes i forhold til 6 kriterier (teknologisk, geografisk og tidsmæssig repræsentativitet, fuldstændighed, parameterusikkerhed og metodologisk relevans og konsistens.
Datakvalitetskrav er obligatoriske for miljøaftryksundersøgelser, der er beregnet til ekstern kommunikation, og de anbefales for interne undersøgelser.
For de processer, der tegner sig for mindst 70 % til hver påvirkningskategori, kræves der “god kvalitet” for både specifikke og generiske data baseret på en semi-kvantitativ vurdering. […]
Kræver datastyringsplan + usikkerhedsvurdering. Henviser til ISO 14064-3 for validerings-/verificeringskrav.
Se ISO 14064-1.
Anvender ISO 14044.
Anbefaler kvalitativ datakvalitetsklassificering for anvendelsesområde 3-beregninger. Angiver kriterier for en datastyringsplan. Retningslinjer på GHG-webstedet for usikkerhedsvurderinger.
Anbefaler beregning af 95 %-konfidensintervaller. Indeholder regneprogrammer til usikkerhedsvurderinger.
Ingen krav. Henviser til GHG-protokol for usikkerhedsvurderinger
Ingen vejledning. Beder om en procentvis verificeret eller bekræftet angivelse af vandforbrug og -udledninger, der er.
Ingen vejledning. Anbefaler usikkerhedsvurdering.
Specifikke data
Kræves for alle forgrundsprocesser og for baggrundsprocesser, hvis det er relevant. Hvis generiske data er mere repræsentative eller relevante end specifikke data (skal rapporteres og begrundes) for forgrundsprocesser, skal generiske data dog også anvendes for forgrundsprocesserne.
Kræves for forretningsmæssige aktiviteter inden for systemgrænsen.
Indeholder en liste med 23 kategorier, for hvilke primære “aktivitets”-data bør indsamles for anvendelsesområde 3-modellering
Indeholder vejledning om forskellige tilgange til dataindsamling.
Foretrukket for forgrundssystem og hovedbaggrundsprocesser.
Indeholder vejledning om indsamling af specifikke data for forretningsmæssige anvendelsesområde 3-aktiviteter.
Kræves for forretningsmæssige aktiviteter inden for systemgrænsen.
Kræves for forretningsmæssige aktiviteter inden for systemgrænsen.
Ingen vejledning.
Ingen vejledning.
Generiske data
Bør kun anvendes for baggrundsprocesser.
Generiske data skal, hvis de er tilgængelige, hentes fra:
—
data udarbejdet i overensstemmelse med kravene til de relevante sektorregler
—
data udarbejdet i overensstemmelse med kravene til undersøgelser af organisationers miljøaftryk
—
ILCD Data Network
—
ELCD
Dataindsamlingsmodel
 den angivne model er til orientering
Bør hentes fra en anerkendt kilde og bør være aktuelle og relevante
Beskriver en række situationer, hvor sekundære data kan hentes.
For alle andre databehov.
Indeholder en beskrivelse af generiske data for hver kategori i anvendelsesområde 3. Foretrukne kilder: internationalt anerkendte offentlige kilder eller specialiseret videnskabelig litteratur.
Indeholder emissionsfaktorer og gennemsnitlige aktivitetsdata. Andre generiske data bør hentes fra den ILCD-databasen og specialiserede videnskabelige data.
Indeholder emissionsfaktorer (der bør anvendes flere anlægsspecifikke data, hvis de er tilgængelige). Kan anvende EUTS-, CCA- og CRC-data.
Ingen bestemmelser angivet.
Ingen bestemmelser angivet.
Fordeling/hierarki for multifunktionalitet
Hierarki for multifunktionalitet i forb. med organisationers miljøaftryk: (1) opdeling eller systemudvidelse, (2) fordeling baseret på et relevant underliggende fysisk forhold (her kan der være tale om 
substitution
), (3) fordeling baseret på et andet forhold
Ingen vejledning
Ingen vejledning. For transport skal fordeling være baseret på masse, volumen eller økonomisk værdi.
Anvender ISO 14044.
Anvender ISO 14044. Beregningsværktøj for stationær forbrænding giver 2 fordelingsmuligheder.
Anvender ISO 14044, med undtagelse af anvendelse af økonomisk fordeling.
Ingen vejledning. Supplerende transport- og logistikvejledning indeholder detaljer om fordeling.
Ingen vejledning
Ingen vejledning
Fordeling for genanvendelse
Indeholder specifik vejledning (inklusive formel!), også en redegørelse for energigenvinding.
Ingen vejledning
Ingen vejledning.
Anvender ISO 14044.
Anvender ISO 14044.Beregningsværktøj for stationær forbrænding giver 2 allokeringsmuligheder.
Undgåede virkninger-metode for open loop-genanvendelse,lagermetode for closed loop-genanvendelse.
Ingen vejledning
Ingen vejledning
Ingen vejledning
Udligning af emissioner
Skal ikke indgå i vurderingen.
Reduktioner fra købte kreditter eller andre eksterne projekter skal dokumenteres og rapporteres særskilt.
Henviser til ISO 14064-1.
Skal ikke indgå i vurderingen.
Opgørelsesmetode.
Udelukker emissionsreduktioner fra købte udligninger og lignende afbødningsforanstaltninger.
Bruttoemissioner (før reduktioner), nettoemissioner skal rapporteres særskilt. Henviser til “god kvalitet”-kriteriet for udligninger og grønne priser. Vejledning om reduktioner fra investering i indenlands rejsning af skove.
Ingen vejledning.
Ingen vejledning.
Fastlæggelse af mål og fremskridt for opnåelse af målene
Ingen krav.
Kræver begrundelse af valg af basisår og udvikling af en politik for genberegning af basisår
Ingen yderligere vejledning ud over ISO 14064-1.
Ingen krav.
Kræver begrundelse for valg af basisår. Anbefaler, at der fastlægges mål for hvert anvendelsesområde.
Regneark til styring af reduktionsmål. Anbefaler brug af absolutte mål frem for intensitetsbaserede mål.
Foreslår specifikke trin for fastlæggelse af mål for drivhusgasreduktioner. Vejledning om genberegning af basisår.
Ingen vejledning. Mulighed for at rapportere på et økonomisk eller fysisk grundlag.
Ingen vejledning vedrørende basisår + anbefaler 2 tidligere rapporteringsår.
Rapportering
Undersøgelsesrapporten skal som minimum omfatte et resumé, en hovedrapport og et bilag. Eventuelle yderligere understøttende oplysninger kan medtages, f.eks. en fortrolig rapport.
Indholdet er i nøje overensstemmelse med kravene i ISO 14044 vedrørende rapportering.
For sammenlignende påstande (til offentliggørelse), går ISO-rapporteringskravene længere end rapporteringskravene ifølge vejledningen om organisationers miljøaftryk.
Indeholder orienterende rapporteringsmodel.
Detaljeret liste over anbefalet rapportindhold. For offentliggørelse i henhold til ISO 14064-1 skal der indgives en offentligt tilgængelig rapport (i overensstemmelse med standarden) Henviser til ISO 14064-3
Vil specificere rapporteringsvejledningen yderligere.
3 niveauer af rapporteringskrav afhængigt af anvendelsen (dvs. intern brug, tredjepart, sammenlignende påstande)
Indeholder rapporteringsmodel.
Ingen vejledning, men anbefalet rapportindhold.
Indeholder rapporteringsmodel.
Selve dokumentet er en rapporteringsvejledning.
Fastlægger rapportens basisindhold. 3 typer fremlæggelse. Indeholder rapporteringsmodel.
Sektorspecificitet
Indeholder vejledning om udarbejdelse af sektorregler for organisationers miljøaftryk.
Nej.
Nej, kun for lokale myndigheder.
Opfordrer til sektorspecifikke retningslinjer.
Angiver sektorspecifikke beregningsværktøjer.
Angiver vejledning for flere sektorer.
Indeholder sektorspecifik vejledning for godstransport.
Nej.
Sektorspecifik vejledning i tillæg til den generelle vejledning.
Sammenhæng med vejledningen om produkters miljøaftryk
Vejledningen om organisationers miljøaftryk er i overensstemmelse med vejledningen om produkters miljøaftryk, idet den også omfatter organisationens produktportefølje.
ISO 14067 henviser til ISO 14064-3.
Henviser til ISO 14067.
Angiver sammenhængende metodereferencepunkt for metoder til undersøgelse af produkters miljøaftryk og undersøgelser af organisationers miljøaftryk.
Nej. Kan tjene som værktøj til identificering af brændpunkter for produkter.
Ingen direkte sammenhæng med BP X30-323, men ligheder. Fælles metoderegler for biogene kulstofemissioner og allokering for genanvendelser er under udarbejdelse.
Nej.
Nej.
Nej.
Kontrol, validering/verificering
Undersøgelser af organisationers miljøaftryk, som er beregnet til intern kommunikation, skal gennemgås af en uafhængig og kvalificeret ekstern ekspert (eller ekspertteam.) Undersøgelser af organisationers miljøaftryk, som er beregnet til understøtning af en sammenlignende påstand, skal kontrolleres af 3 uafhængige eksterne eksperter.
Mindstekravene til eksperternes kvalifikationer gælder.
Gennemgangsrapport eller en verifikationsudtalelse fra en tredjepart bør være tilgængelig for offentlige påstande. Det nødvendige validerings- og verifikationsniveau afhænger af adskillige kriterier.
Vil angive vejledning om verificering.
Krav baseret på tiltænkt anvendelse.
Indeholder detaljeret vejledning, men ikke et krav.
Anbefaler gennemgang ved tredjepart for sammenlignende påstande og andre eksterne anvendelser.
Kræver verifikation ved tredjepart for eksterne reduktionsforanstaltninger for at sikre god kvalitet. Henviser til ISO 14064.
Beder om tredjepartsverificerede oplysninger for procentvist forbrug.
Ingen krav.
Vejledning til SMV'er
Nej.
Nej.
Nej.
Nej.
Nej.
Anvendes hovedsageligt af SMV'er
Ja.
Begrænset vejledning.
Nej.
(
1
)
  Forsyningskæde omtales i litteraturen ofte som “værdikæde”. Begrebet “forsyningskæde” foretrækkes dog her for at undgå den økonomiske bibetydning, som “værdikæde” har.
(
2
)
  KOM(2011) 571 endelig, http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:DKEY=615217:EN:NOT
(
3
)
  Rådet for den Europæiske Union: Rådets konklusioner om bæredygtig materialeforvaltning og bæredygtig produktion og et bæredygtigt forbrug, 3061. samling i Rådet Miljø, Bruxelles, 20. december 2010
(
4
)
  Europa-Kommissionen - Det Fælles Forskningscenter - Institut for Miljø og Bæredygtighed (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
5
)
  http://ec.europa.eu/environment/eussd/product_footprint.htm
(
6
)
  Eksempel: En virksomhed 40 000 t-shirts og 20 000 par bukser om året med et miljøaftryk for produkterne på henholdsvis X / t-shirt og Y / bukser. Organisationens miljøaftryk for virksomheden er Z om året. I teorien er
.
(
7
)
  Livscyklussen omfatter de fortløbende og indbyrdes forbundne faser i et produktsystem, fra råvarer til endelig bortskaffelse (ISO 14040:2006).
(
8
)
  Affald defineres om stoffer eller genstande, som indehaveren agter eller er forpligtet til at skille sig af med (ISO 14040:2006).
(
9
)
  Forsyningskæde betegnes ofte som “værdikæde” i litteraturen. Begrebet “forsyningskæde” foretrækkes dog her for at undgå den økonomiske bibetydning, som “værdikæde” har.
(
10
)
  Europa-Kommissionen - Det Fælles Forskningscenter - Institut for Miljø og Bæredygtighed (2011b). Analysis of Existing Environmental Footprint Methodologies for Products and Organizations: Recommendations, Rationale, and Alignment. http://ec.europa.eu/environment/eussd/corporate_footprint.htm
(
11
)
  Miljømæssigt væsentlig er det adjektiv, der anvendes til at beskrive enhver proces eller aktivitet, som tegner sig for mindst 90 % af bidragene til hver af de omfattede påvirkningskategorier (se definition i ordlisten).
(
12
)
  ISO. (2006a). ISO 14025. Miljømærker og -deklarationer - Type III-miljøvaredeklarationer - Principper og procedurer. International Organization for Standardization, Geneve.
(
13
)
  Et miljøforhold er et element i en organisations aktiviteter eller produkter, der har eller kan have en indvirkning på miljøet (herunder menneskers sundhed).
(
14
)
  Et produkt er enhver vare eller tjeneste (ISO 14040:2006).
(
15
)
  Referencestrømmen er et mål for outputtet fra processer i et bestemt system, der skal anvendes til udførelse af den funktion, der lægges til grund for analysen (på baggrund af ISO 14040:2006).
(
16
)
  Generiske data – Data, som ikke direkte indsamles, måles eller estimeres, men i stedet indhentes fra en tredjeparts livscyklusdatabase eller anden kilde, som opfylder datakvalitetskravene i henhold til miljøaftryksvejledningen. Synonym med “sekundære data.”
(
17
)
  Hvis en proces eller et anlæg har mere end en funktion, dvs. leverer flere forskellige varer og/eller tjenester ("sideprodukter"), er processen eller anlægget “multifunktionel/multifunktionelt”. I disse situationer skal alle input og emissioner, der er forbundet med processen, opdeles mellem det primære produkt og de andre sideprodukter på en fastlagt måde. Hvis et fælles ejet og/eller fælles drevet anlæg fremstiller flere forskellige produkter, kan det ligeledes være nødvendigt at opdele relaterede input og emissioner mellem produkterne inden for de definerede produktporteføljer i forskellige organisationer. Organisationer, der udfører en miljøaftryksundersøgelse, kan derfor være nødsaget til at behandle multifunktionsmæssige problemer både på produktniveau og anlægsniveau (se afsnit 5.11 og bilag V).
(
18
)
  Rækken og mængden af varer/tjenester, der leveres i løbet af rapporteringsperioden.
(
19
)
  (NACE Rev. 2 2008, side 15)
(
20
)
  (NACE Rev. 2 2008, side 15) http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/publication?p_product_code=KS-RA-07-015
(
21
)
  I henhold til NACE vises den alfabetiske kode ikke i talkoden og er derfor ikke relevant her
(
22
)
  Input – Produkt-, materiale- eller energistrømme, der tilføres en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter og sideprodukter. (ISO 14040:2006)
(
23
)
  En del af en organisations forsyningskæde: fra udvinding af råvarer (vugge) til producentens “dør”. Faserne distribution, lagring, anvendelse og bortskaffelse i forsyningskæden er ikke omfattet.
(
24
)
  En del af en organisations forsyningskæde, der kun omfatter processerne i en bestemt organisation eller i et bestemt anlæg, og de processer, der finder sted i forsyningskæden, såsom lagring, anvendelse og bortskaffelse eller genanvendelse.
(
25
)
  Analyseenheden definerer de kvalitative og kvantitative aspekter af de funktioner og/eller tjenesteydelser, der leveres af den undersøgte organisation. Definitionen af analyseenhed besvarer spørgsmålene “hvad?”, “hvor meget?”, “hvor godt?” og “hvor længe?”.
(
26
)
  Livscyklusvurdering – indsamling og vurdering af input, output og potentielle miljøbelastninger fra et produktsystem gennem hele dets livscyklus (ISO 14040:2006)
(
27
)
  Outputstrømme er produkt-, materiale- eller energistrømme, der forlader en enhedsproces. Produkter og materialer omfatter råvarer, mellemprodukter, sideprodukter og udslip (ISO 14040:2006).
(
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)
  
            “Hvor godt” og “hvor længe” er vigtige faktorer, der bestemmer miljøaftrykket for de processer længere nede i forsyningskæden, der finder sted i anvendelsesfasens varighed.
(
29
)
  Der skelnes mellem tre tilgange til definition af organisationsgrænser. Den første tilgang er baseret på organisationens aktieandel, hvilket betyder, at organisationsgrænserne omfatter alle aktiviteter, som organisationen har en ejerandel i. Den anden tilgang er baseret på finansiel kontrol, hvilket betyder, at de definerede grænser kun omfatter de aktiviteter, som organisationerne har finansiel kontrol over. Den tredje tilgang er baseret på driftsmæssig kontrol, hvilket betyder, at de definerede grænser kun omfatter de aktiviteter, som en organisation har driftsmæssig kontrol over.
(
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)
  
            “Kontrol”-tilgangen foretrækkes frem for “aktieandel”-tilgangen, fordi den er bedre egnet til måling og styring af miljøpræstation, som det udtrykkeligt er fastslået i gældende vejledninger som ISO 14069 og GHG-protokollen. Endvidere anses det for nødvendigt at anvende en udvidet fortolkning af kontroltilgangen (dvs. definition af organisationsgrænserne under hensyntagen til 
både
 finansiel og driftsmæssig kontrol) for at opnå maksimalt repræsentative modeller, der understøtter differentiering i forbindelse med eventuelle obligatoriske anvendelser.
(
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  Specifikke data henviser til direkte målte eller indsamlede data, der er repræsentative for aktiviteter på et eller flere bestemte anlæg. Synonym med “primære data.”
(
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  Mellemprodukt – Output fra en enhedsproces, der tilføres til andre enhedsprocesser, som kræver yderligere omdannelse i systemet (ISO 14040:2006).
(
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)
  Råvare – primære eller sekundære materialer, der anvendes til at producere et produkt (ISO 14040:2006).
(
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)
  Udtrykket “påvirkningskategori for miljøaftryk” anvendes gennem denne vejledning i stedet for udtrykket “påvirkningskategori”
            
(impact category)
, som anvendes i ISO 14044:2006.
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  Miljøvirkninger i henhold til denne vejledning omfatter virkninger på menneskers helbred og ressourcer.
(
36
)
  Udtrykket "påvirkningskategoriindikator for miljøaftryk" anvendes i denne vejledning i stedet for udtrykket "impact category indicator" (påvirkningskategoriindikator), som anvendes i ISO 14044:2006.
(
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)
  Der kan skelnes mellem “midpoint”- og “endpoint”-vurdering. I midpoint-metoder vurderes virkningerne tidligere i årsag-virkningsrelationen. I midpoint-metoder udtrykkes global opvarmning som CO
2
-ækvivalenter, mens det i endpoint-metoder for eksempel udtrykkes som "sygdomsjusterede leveår" (Disability Adjusted Life Years) (år med tab af liv (eller livskvalitet) på grund af sygdom eller dødsfald som følge af klimaforandring).
(
38
)
  Europa-Kommissionen - Det Fælles Forskningscenter - Institut for Miljø og Bæredygtighed (2011a). International Reference Life Cycle Data System (ILCD) Handbook - Recommendations for Life Cycle Assessment in the European context - based on existing environmental impact assessment models and factors. ISBN 978-92-79-17451-3, doi: 10.278/33030. Den Europæiske Unions Publikationskontor, Luxembourg
(
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)
  Udtrykket "vurdering af virkning af miljøaftryk" bruges i denne vejledning i stedet for udtrykket "livscyklusvurdering af virkninger" (
life cycle impact assessment
), som anvendes i ISO 14044:2006. Det er den fase af miljøaftryksundersøgelsen, som har til formål at afdække og evaluere omfanget og betydningen af de potentielle miljøvirkninger af et produkt i hele dets livscyklus (baseret på ISO 14044:2006). Metoderne til vurdering af virkninger af miljøaftryk omfatter faktorer til virkningskarakterisering for elementære strømme, således at virkningen kan sammenfattes i et begrænset antal midtvejs- og/eller skadesindikatorer.
(
40
)
  Oplysninger om miljøpåvirkningskategorier og vurderingsmetoder findes i ILCD-håndbøgerne "
            
Framework and requirements for LCIA models and indicators
", "
            
Analysis of existing Environmental Assessment methodologies for use in LCA
" og "
            
Recommendation for life cycle impact assessment in the European context
". Disse findes online på http://lct.jrc.ec.europa.eu/.
(
*1
)
  CFC-11 = trichlorfluormethan (også kaldet freon-11 eller R-11), er en chlorfluorcarbon.
(
*2
)
  PM2.5 = partikelstof med en diameter på 2,5 μm eller mindre.
(
*3
)
  NMVOC = flygtige organiske forbindelser, der ikke er metan (non-metan-VOC'er)
(
*4
)
  Sb = antimon
(
41
)
  Direkte emissioner til havvand er ikke omfattet af denne påvirkningskategori, men skal rapporteres særskilt under Yderligere miljøoplysninger (se afsnit 4.6)
(
42
)
  CTUe er et skøn over den potentielt berørte fraktion af arter (PAF) integreret over tid og volumen pr. enhedsmasse af udledt kemikalie (PAF m
3
 dag kg-1) (Rosenbaum et al. 2008, 538).
(
43
)
  CTUh er et skøn over stigningen i dødelighed i den samlede befolkning pr. enhedsmasse af udledt kemikalie (tilfælde pr. kg), idet der forudsættes lige vægtning mellem kræfttilfælde og andre sygdomme end kræft på grund af manglen på mere præcis viden på dette område (Rosenbaum et al. 2008, 538).
(
44
)
  Dette henviser til den forbrugte mængde vand (eksklusive regnvand og genvundet “gråt vand”) eller således nettoforbruget af ferskvand
(
45
)
  WRI og WBCSD 2011a, https://www.globalreporting.org
(
46
)
  Datakvalitet - Dataenes egenskaber i forhold til deres evne til at opfylde de angivne krav (ISO 14040:2006). Datakvalitet dækker forskellige aspekter, såsom teknologisk, geografisk og tidsmæssig repræsentativitet samt de tilgængelige datas fuldstændighed og nøjagtighed.
(
47
)
  Data, der ikke direkte er indsamlet, målt eller anslået, men som i stedet er hentet fra en tredjepartsdatabase med livscyklusdata eller andre kilder, der opfylder datakvalitetskravene i metoden for organisationers miljøaftryk.
(
48
)
  En kritisk gennemgang er en proces, der har til formål at sikre konsistens mellem en miljøaftryksundersøgelse og principperne og kravene i denne vejledning og tilknyttede sektorregler (hvis de er tilgængelige) (baseret på ISO 14040:2006).
(
49
)
  Dette afsnit er baseret på GHG-protokollen - A Corporate Accounting and Reporting Standard, kapitel 4 (WRI og WBCSD 2004) og GHG-protokollen - Corporate Value Chain (Scope 3) Accounting and Reporting Standard, kapitel 5 (WRI og WBCSD 2011a).
(
50
)
  Udslip er emissioner til luft og udledninger til vand og jord. (ISO 14040:2006)
(
51
)
  Købt defineres som købt eller på anden måde bragt inden for den rapporterende virksomheds organisationsgrænse, herunder lejede aktiver.
(
52
)
  European Union 2009: Europa-Parlamentets og Rådets direktiv 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF (
EUT L 140 af 5.6.2009, s. 16
).
(
53
)
  En karakteriseringsfaktor (CF) er en faktor, der udledes fra en karakteriseringsmodel, som anvendes til at konvertere et angivet ressourceforbrugs- og emissionsprofilresultat til den fælles enhed i henhold til påvirkningsindikatoren (baseret på ISO 14040:2006).
(
54
)
  En særskilt opgørelse over emissioner/optag af biogene kulstofkilder betyder, at de følgende karakteriseringsfaktorer (se afsnit 6.1.2) skal angives for påvirkningskategorien Klimaændring: “-1” for optag af biogent kuldoxid; “+1” for emissioner af biogent kuldioxid; “+25” for methanemissioner.
(
55
)
  Hvis oplysningerne om perioden ikke foreligger, vælges en af følgende to muligheder mht. den dato, hvor ændringen i arealanvendelsen fandt sted: a) “Den 1. januar i det første år, for hvilket det kan påvises, at ændringen i arealanvendelsen har fundet sted”, eller b) “Den 1. januar i det år, hvor vurderingen af drivhusgasemissioner og optag gennemføres” (BSI 2011).
(
56
)
  Læsseratioen er forholdet mellem et køretøjs faktiske last og den fulde last eller kapacitet (f.eks. masse eller volume) pr. tur.
(
57
)
  Fordeling er en tilgang til løsning af multifunktionalitetsproblemer. Den henviser til opdeling af inputstrømme fra en proces, et produktsystem eller et anlæg mellem det undersøgte system og et eller flere andre systemer (baseret på ISO 14040:2006).
(
58
)
  For yderligere information om transportrelaterede aspekter henvises til ILCD-håndbogen: General Guide for Life Cycle Assessment – detailed guidance, afsnit 7.9.3.
(
59
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm
(
60
)
  Dette afsnit er baseret på Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard, 2011 – afsnit 7.3.1.
(
61
)
  Europa-Kommissionen - Det Fælles Forskningscenter - Instituttet for Miljø og Bæredygtig Udvikling (2010f). International Reference Life Cycle Data System (ILCD) Handbook – Nomenclature and other conventions. Første udgave. EUR 24 384. Den Europæiske Unions Publikationskontor, Luxembourg. http://lct.jrc.ec.europa.eu/assessment/publications
(
62
)
  
            “Teknologisk repræsentativitet” anvendes i denne vejledning i stedet for udtrykket “teknologisk dækning”, som anvendes i ISO 14044.
(
63
)
  
            “Geografisk repræsentativitet” anvendes i denne vejledning i stedet for udtrykket “geografisk dækning”, som anvendes i ISO 14044.
(
64
)
  
            “Tidsmæssig repræsentativitet” anvendes i denne vejledning i stedet for udtrykket “tidsmæssig dækning”, som anvendes i ISO 14044.
(
65
)
  
            “Parameterusikkerhed” anvendes i denne vejledning i stedet for udtrykket “præcision”, som anvendes i ISO 14044.
(
66
)
  
            “Metodologisk relevans og konsistens anvendes i denne vejledning i stedet for udtrykket “konsistens”, som anvendes i ISO 14044.
(
67
)
  I henhold til miljøaftryksvejledningen svarer livscyklusopgørelsen til ressourceforbrugs- og emissionsprofilen.
(
68
)
  Dette krav gælder indtil udgangen af 2015. Fra 2016 kræves der fuld overensstemmelse med metodologien for miljøaftryksundersøgelser, og der kan derefter forudsættes meget god kvalitet ved beregningen af datakvalitetsvurderingen i formel 1 (dvs., M = 1).
(
69
)
  Henviser til de processer i organisationens forsyningskæde for hvilke, det ikke er muligt at få direkte adgang til oplysninger. For eksempel vil de fleste processer længere oppe i forsyningskæden og generelt alle processer længere nede i forsyningskæden anses for at være en del af baggrundssystemet.
(
70
)
  Sagsspecifik betyder, at dataenes repræsentativitet kan variere afhængigt af organisationen. Sektorreglerne skal definere kriterierne for repræsentativitet.
(
71
)
  Attributiv: Henviser til procesbaserede modeller, der har til formål at give en statisk repræsentation af de gennemsnitlige forhold.
(
72
)
  Dette betyder, at ikke alle data i sættet skal opnå statussen “god kvalitet”, for at datasættet kan opnå vurderingen overordnet “god kvalitet”. Derimod kan to opnå vurderingen "rimelig". Hvis mere end to opnår vurderingen “rimelig”, eller én opnår vurderingen “ringe” og én “rimelig”, nedgraderes den overordnede datakvalitet for datasættet til den næste kvalitetsklasse “rimelig”.
(
73
)
  Tærsklen på 70 % er valgt med henblik på at skabe balance mellem målet om at opnå en robust vurdering og behovet for at gøre det opnåeligt og tilgængeligt.
(
74
)
  Forgrundsprocesser henviser til de processer i organisationens livscyklus, for hvilke der er direkte adgang til oplysninger. For eksempel hører producentens anlæg og andre processer, der drives af organisationen eller leverandører (f.eks. varetransport, hovedkontortjenester osv.), til i forgrundssystemet.
(
75
)
  Herunder gennemsnitsdata, der repræsenterer flere anlæg. Gennemsnitsdata henviser til et produktionsvægtet gennemsnit af specifikke data.
(
76
)
  Se ordlisten for en definition af “forgrundsproces” og “baggrundsproces”.
(
77
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetArea.vm
(
78
)
  http://lct.jrc.ec.europa.eu/assessment/data
(
79
)
  Ekstrapolerede data er data fra en bestemt proces, som bruges til at repræsentere en lignende proces, for hvilken data ikke er tilgængelige, og som antages at være tilstrækkeligt repræsentative.
(
80
)
  En enhedsproces er det mindste element, der indgår i ressourceforbrugs- og emissionsprofilen, for hvilke input- og outputdata kvantificeres. (based on ISO 14040:2006)
(
81
)
  Direkte attributiv henviser til en proces, aktivitet eller påvirkning, der finder sted inden for den definerede organisationsgrænse.
(
82
)
  Nedenfor er et eksempel på direkte substitution.
(
83
)
  Et produktsystem er samlingen af enhedsprocesser med elementære strømme og produktstrømme, som udfører én eller flere definerede funktioner, og som modellerer produktets livscyklus (ISO 14040:2006)
(
84
)
  Indirekte substitution er, når et produkt erstattes, men det ikke vides præcist, hvilke produkter det bliver erstattet med.
(
85
)
  Et miljøsystem defineres som et system af fysiske, kemiske og biologiske processer for en given påvirkningskategori, der forbinder resultaterne af ressourceforbrugs- og emissionsprofilen til påvirkningsindikatorer for miljøaftryk. (baseret på ISO 14040:2006)
(
86
)
  For yderligere information om eksisterende tilgange til vægtning i livscykluspåvirkningsvurdering henvises til rapporterne “
            
Background review of existing weighting approaches in LCIA
” og “
            
Evaluation of weighting methods for measuring the EU-27 overall environmental impact
”, som er udarbejdet af Det Fælles Forskningscenter og CML. Disse findes på internettet på http://lct.jrc.ec.europa.eu/assessment/publications
(
87
)
  Det bemærkes, at det i henhold til ISO 14040 (ISO 2006b) og 14044 (ISO 2006c) ikke er tilladt at anvende vægtning til understøtning af offentlige sammenlignende påstande.
(
88
)
  Udtrykket “fortolkning af miljøaftryk” anvendes i denne vejledning i stedet for udtrykket “fortolkning livscyklus”, som anvendes i ISO 14044:2006. I bilag VII er der en afstemning af den terminologi, som anvendes i denne vejledning, med ISO-terminologi,.
(
89
)
  Sammenlignende påstand er en miljøpåstand vedrørende en organisations overlegenhed eller ligeværdighed i forhold til en konkurrerende organisation, der leverer de samme produkter, baseret på resultaterne af en miljøaftryksundersøgelse og understøttende sektorregler. (baseret på ISO 14040:2006).
(
90
)
  Hovedrapporten, som defineret her, er, så vidt det er muligt, i overensstemmelse med kravene i ISO 14044:2006 vedrørende rapportering for undersøgelser, som ikke indeholder sammenlignende påstande, der skal offentliggøres.
(
91
)
  Følsomhedsanalyser er systematiske procedurer for vurdering af virkningerne af de valg, der foretages vedrørende metoder og data om resultatet af en miljøaftryksundersøgelse. (baseret på ISO 14040: 2006)
(
92
)
  Dette afsnit er baseret på GHG-protokollen Product Life Cycle Accounting and Reporting Standard, 2011 – afsnit 12.3.
(
93
)
  Års erfaring inden for miljøgennemgang og -revision.
(
94
)
  Antal gennemgange vedrørende ISO 14040/14044-overensstemmelse, ISO 14025-overensstemmelse (miljøvaredeklarationer (EPD)) eller LCI-datasæt.
(
95
)
  Års erfaring inden for miljøaftryksarbejde eller livscyklusvurderinger fra og med universitetsuddannelse eller bachelorgrad.
(
96
)
  Års erfaring inden for en sektor, der er relevant for den undersøgte organisation. Kendskab til teknologier eller andre aktiviteter kvalificeres ud fra NACE-koder (
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter – NACE rev. 2
). Tilsvarende klassificeringer fra andre internationale organisationer kan anvendes. Erfaringer med teknologier eller processer inden for en delsektor gælder for hele sektoren.
(
97
)
  Års erfaring inden for den offentlige sektor, f.eks. forskningscenter, universitet eller offentlig institution, der er relevant for det undersøgte produkt.
(*)
Kandidaten skal beregne antallet af års erfaring ud fra ansættelseskontrakter. Professor A har f.eks. været deltidsansat på universitet B fra januar 2005 til december 2010 og deltidsansat i et raffinaderi. Professor A har således tre års erfaring fra den private sektor, og tre års erfaring fra den offentlige sektor (universitetet).
(
98
)
  De yderligere scores er supplerende.
(
99
)
  Udtrykket “analyseenhed” anvendes i denne vejledning i stedet for udtrykket “funktionel enhed”, som anvendes i ISO 14044.
(
100
)
  Ekstrapolerede data – Henviser til data fra en bestemt proces, der anvendes til at repræsentere en lignende proces, for hvilken data ikke er tilgængelig, under antagelse af at den er tilstrækkeligt repræsentativ
(
101
)
  WRI og WBCSB – Bilag 3 til GHG-protokollen Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011.
(
102
)
  Et procesdiagram er en skematisk gengivelse af det modellerede system (forgrundssystem og forbindelser til baggrundssystemet) og alle større input og output.
(
103
)
  Der skelnes mellem "
            
elementære strømme
", som er (ISO 14044:2006, 3.12) "
            
materiale eller energi, der tilføres det undersøgte system, som er hentet fra miljøet uden forudgående menneskelig bearbejdning, eller materiale eller energi, der forlader det undersøgte system, som frigives til miljøet uden efterfølgende menneskelig bearbejdning
", og "
            
ikke-elementære strømme
", som er alle de øvrige input (f.eks. elektricitet, materialer og transportprocesser) og output (f.eks. affald og sideprodukter) i et system, der kræver yderligere udarbejdelse af modeller for at blive omdannet til elementære strømme
(
104
)
  ILCD-håndbogen – Nomenclature and other conventions. http://lct.jrc.ec.europa.eu/assessment/publications
(
105
)
  Samme som foregående fodnote.
(
106
)
  Denne tilgang er baseret på “open loop”, hvor markedet ikke viser nogen synlig uligevægt (fordeling 50/50) for BPX 30-323-0. (ADEME 2011) Der blev foretaget vise tilpasninger for fordelingen af bortskaffelsesvirkningerne med henblik på også at opnå en korrekt fysisk balance i systemer, der består af forskellige produkter.
(
107
)
  Analyseenheden kan variere afhængigt af det undersøgte produkt/materiale. I mange tilfælde er enheden 1 kg materiale, men kan være en anden, hvis det er relevant. For træ er det f.eks. mere almindeligt at bruge 1 m
3
 som analyseenhed (fordi vægten varierer afhængigt af vandindholdet)).
(
108
)
  
            “Genanvendt” bør fortolkes bredt. Det omfatter f.eks. også kompostering og methanisering
(
109
)
  Data om farlig/ikke-farlig produktion og behandling af affald pr. medlemsstat kan findes på: http://epp.eurostat.ec.europa.eu/portal/page/portal/environment/data/main_tables;
Data om kommunalt fast affald og behandling af affald pr. medlemsstat kan findes på: http://europa.eu/rapid/pressReleasesAction.do?reference=STAT/12/48&format=HTML&aged=0&language=EN&guiLanguage=en og på: http://epp.eurostat.ec.europa.eu/tgm/refreshTableAction.do?tab=table&plugin=1&pcode=tsdpc240&language=en;
(
110
)
  http://lct.jrc.ec.europa.eu/assessment/publications
(
111
)
  http://lca.jrc.ec.europa.eu/lcainfohub/datasetList.vm?topCategory=End-of-life+treatment&subCategory=Energy+recycling
(
112
)
  For eksempel: http://data.worldbank.org/data-catalog/commodity-price-data; http://www.metalprices.com/; http://www.globalwood.org/market/market.htm; http://www.steelonthenet.com/price_info.html; http://www.scrapindex.com/index.html.
(
113
)
  Emissioner klassificeres i tre “anvendelsesområder”. Anvendelsesområde 1 vedrører de direkte emissioner (dvs. emissioner fra kilder, der ejes eller styres af den rapporterende organisation). Anvendelsesområde 2-emissioner er indirekte emissioner (dvs. emissioner, der er en direkte følge af den rapporterende organisations aktiviteter, men som finder sted ved kilder, der ejes eller styres af en anden organisation) fra produktion af købt energi, som organisationen har forbrugt, og anvendelsesområde 3-emissioner er alle andre indirekte emissioner, der finder sted i organisationens værdikæde. (WRI og WBCSD 2011a)

Summary:
Pålidelig benchmarking for miljøpræstationer
Opbygning af det indre marked for grønne produkter
 er et initiativ fra Europa-Kommissionen, som skal fremme brugen af grønne produkter og organisationer med to nye metoder til forbedring af måling af og oplysning om miljøpræstationer.
DOKUMENT
Meddelelse fra Europa-Kommissionen til Europa-Parlamentet og Rådet: Opbygning af det indre marked for grønne produkter - fremme af bedre oplysning om produkters og organisationers miljøpræstationer [
COM(2013) 196
 endelig version - ikke offentliggjort i Den Europæiske Unions Tidende]
RESUMÉ
Grønne produkter sikrer mere effektiv brug af ressourcerne og forårsager mindre skade på miljøet sammenlignet med andre lignende produkter. De gavner også samfundet ved at øge forbrugernes tilfredshed, fremme innovation og skabe bæredygtig beskæftigelse. En mere ressourcestærk EU-økonomi vil kunne generere 2,8 millioner jobs inden 2020.
På verdensplan anslås markedet for grønne produkter at ligge på 4,2 mia. EUR. Selv om EU har en femtedel af markedet, udgør grønne produkter stadig en lille del af det indre marked.
Opbygning af det indre marked for grønne produkter
Dette initiativ har som målsætning at fremme den frie bevægelighed for grønne produkter på tværs af EU ved at fjerne potentielle barrierer, særligt manglen på en fælles definition for grønne produkter og organisationer. Endnu en barriere er de høje omkostninger, virksomhederne har i forbindelse med forskellige etiketterings- og kontrolordninger.
Nu introducerer Europa-Kommissionen to metoder, som skal fjerne tvetydigheden - for ikke at nævne forbrugernes skepsis - som ofte er forbundet med såkaldte grønne produkter. Metoderne vedrørende produkters miljøaftryk (PEF) og organisationers miljøaftryk (OEF) er udviklet til at forbedre måling af og oplysning om grønne produkters miljøpræstation.
Sammenlignet med eksisterende metoder tilbyder PEF og OEF adskillige fordele. Blandt disse er den klare identifikation af potentiel påvirkning af miljøet, som kræver evaluering i en omfattende livscyklusvurdering (LCA) samt forskellige datakvalitetskrav.
Begge metoder er fulgt af kategoriregler (CR), som gør det lettere at sammenligne produkter eller sektorer, fordi man fokuserer på kun tre eller fire miljøpåvirkninger. For eksempel kan PEFCR bruges til at opstille et repræsentativt rengøringsmiddel. Producenterne ville så kunne måle miljøpræstationen for nyudviklede rengøringsmidler i forhold til dette middel.
Bedre kommunikation
Ud over disse to metoder anbefaler Kommissionen følgende principper til brug ved oplysning om produkters og organisationers miljøpræstationer:
gennemsigtighed
tilgængelighed og disponibilitet
troværdighed
fuldstændighed
sammenlignelighed
klarhed.
Kommissionen vil teste og evaluere disse to metoder over de kommende tre år, mens de udvikler miljømæssige benchmarks for hver af dem. Den vil også undersøge alternative metoder. Kommissionen vil herefter vurdere, hvor vellykket brugen af PEF og OEF samt andre benchmarks er. Målet er at udvikle miljømæssige præstationsværktøjer og -standarder.
TILHØRENDE DOKUMENTER
Meddelelse fra Europa-Kommissionen af 20. september 2011 til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget: Køreplan til et ressourceeffektivt Europa [
KOM(2011) 571 endelig
 - ikke offentliggjort i Den Europæiske Unions Tidende]
Kommissionens 
henstilling 2013/179/EU
 om brug af fælles metoder til at måle og formidle oplysninger om produkters og organisationers miljøpræstationer over hele deres livscyklus [Den Europæiske Unions Tidende L 124 af 4.5.2013]
Seneste ajourføring: 05.02.2014