National foreword

This British Standard is the UK implementation of ISO 14002‑3:2026.

The UK participation in its preparation was entrusted to Technical Committee SES/1/1, Environmental management systems.

A list of organizations represented on this committee can be obtained on request to its committee manager.

Contractual and legal considerations

This publication has been prepared in good faith, however no representation, warranty, assurance or undertaking (express or implied) is or will be made, and no responsibility or liability is or will be accepted by BSI in relation to the adequacy, accuracy, completeness or reasonableness of this publication. All and any such responsibility and liability is expressly disclaimed to the full extent permitted by the law.

This publication is provided as is, and is to be used at the recipient’s own risk.

The recipient is advised to consider seeking professional guidance with respect to its use of this publication.

This publication is not intended to constitute a contract. Users are responsible for its correct application.

Compliance with a British Standard cannot confer immunity from legal obligations.

This British Standard was published under the authority of the Standards Policy and Strategy Committee on 30 September 2026.

Foreword

ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committees. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.

The procedures used to develop this document and those intended for its further maintenance are described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types of ISO document should be noted. This document was drafted in accordance with the editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives).

ISO draws attention to the possibility that the implementation of this document may involve the use of (a) patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a) patent(s) which may be required to implement this document. However, implementers are cautioned that this may not represent the latest information, which may be obtained from the patent database available at www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.

Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement.

For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions related to conformity assessment, as well as information about ISO’s adherence to the World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.

This document was prepared by Technical Committee ISO/TC 207, Environmental management, Subcommittee SC 1, Environmental management systems.

A list of all parts in the ISO 14002 series can be found on the ISO website.

Any feedback or questions on this document should be directed to the user’s national standards body. A complete listing of these bodies can be found at www.iso.org/members.html.

Introduction

0.1 Background

The climate crisis is putting lives and livelihoods at risk across the globe, especially for the most vulnerable. As the effects on people and nature will only intensify in the coming decades, this calls for fundamental shifts in development, business practices and urgent, transformative actions. Generally, all economic activity leads to a certain degree of direct or indirect contribution to global climate change.

The Intergovernmental Panel on Climate Change (IPCC) has indicated that stabilizing the climate will require strong, rapid, and sustained reductions in greenhouse gas (GHG) emissions, and reaching net zero CO₂ emissions. In addition, the IPCC has stated that limiting other GHGs and air pollutants, especially methane, can have benefits both for health and the climate.[1]

Organizations affect global climate, and can in turn be affected by changing climate and environmental conditions. Until recently, the climate change dialogue has been largely focused on mitigation issues relating to the reduction in emissions of GHGs. However, adaptation is as urgent as mitigation. It is therefore prescient to globally ramp up actions to become more resilient to the changing climate while continuing to reduce GHG emissions.

The overall level of adaptation effort is dependent on the rate and scale of global GHG emission reductions. However, for individual organizations, the level of adaptation is dependent on threats from cumulative global emissions over several decades, rather than their own emissions and mitigation efforts. In addition, the effects vary with geographic location, as some regions of the world are much more vulnerable than others.

This document provides guidance to organizations on becoming more climate resilient and preparing for the inevitable effects of the climate crisis while simultaneously managing and reducing their GHG emissions. Successful climate change mitigation and adaptation are integral to achieving sustainable development and the United Nations (UN) Sustainable Development Goals (SDGs).

Many organizations apply the general ISO 14001 [2] framework to manage their interactions with the environment. This document provides guidance and examples focused on applying the ISO 14001 [2] framework to address climate-related environmental aspects and impacts, as well as climate-related environmental conditions, vulnerabilities and dependencies that can have an effect on the organization. It supports organizations to plan action(s) where needed in relation to environmental impacts, risks and opportunities at their site(s) and in the life cycle of their products and services.

This document is designed for compatibility with other standards related to climate change mitigation and adaptation. It follows the same approach and order of elements as ISO 14001 [2] but does not address every subclause.

0.2 Risk-based approach

This document enables organizations to address:

actual and potential adverse or beneficial climate-related environmental impacts originating from their activities or their supply chains;
actual and potential effects of climate change on the organization itself, including risks and opportunities related to climate change.

Potential effects of climate change on the organization can include acute and chronic physical threats (e.g. increasing frequency of extreme weather events) as well as transitional risks and opportunities related to changes in regulations, technology and markets. The organization’s reputation and its opportunity to contribute to sustainable development from a life cycle perspective can also be affected.

The magnitude of climate-related risks and opportunities can be influenced by various context-related factors such as physical, social, economic and environmental factors that determine vulnerability to climate change, including an organization’s geographic location, availability of natural resources, conditions of existing infrastructure, characteristics of the built environment, sensitivity of the workforce and adaptive capacity.

0.3 Holistic approach to climate change mitigation and adaptation

An environmental management system (EMS) conforming to ISO 14001 [2] requires an organization to determine and address significant environmental aspects and impacts associated with its activities, products and services, as well as environmentally related risks and opportunities for the organization that need to be addressed in relation to its context. This process involves using a life cycle perspective as part of a comprehensive evaluation of the influence the organization can have on the environment and how it depends on it.

This document provides guidance on addressing climate-related environmental impacts, as well as the effects of climate change on the organization, addressing both climate change mitigation and climate change adaptation. The organization can control or reduce its climate-related environmental aspects such as GHG emissions through climate change mitigation. In addition, the organization can consider its internal and external context and how it is affected by climate change and take action to minimize potential adverse effects or leverage beneficial effects through climate change adaptation.

An organization that intends to strengthen its environmental management efforts on climate change mitigation and adaptation should recognize the interrelation of climate with other environmental media and respective ecosystems. Actions taken for climate change mitigation and adaptation can potentially incur adverse environmental impacts on media such as soil and water, or on terrestrial and aquatic ecosystems. To avoid such unintended consequences, this document encourages the organization to take a holistic approach when taking mitigation and adaptation action. Figure 1 shows how ISO 14001 [2] and the parts of the ISO 14002 series[3] can be applied using a holistic approach. The correlation between the clauses in this document and the corresponding clauses in ISO 14001:2026 [4] are shown in Annex E.

0.4 Using this document to address the environmental topic area of climate within an environmental management system

An organization can use this document to help determine the most appropriate way to address and embed climate change mitigation and climate change adaptation within its EMS. This can be related to, for example:

specific commitment(s) in the organization’s environmental policy (e.g. reduction of GHG emissions, enhancement of infrastructure resilience, improved energy efficiency, conservation of ecosystems and related biodiversity);
one or more of the organization’s significant environmental aspects or compliance obligations related to climate, energy use or air pollution associated with GHGs;
compliance with applicable climate-related permits;
commitments related to the organization’s social responsibility;
specific risks and opportunities that need to be addressed for climate-related environmental conditions or dependencies;
management of environmental aspects across the life cycle of the organization’s products and services.

Climate change mitigation and adaptation can be implemented following the existing ISO 14001 [2] framework, based on a Plan-Do-Check-Act (PDCA) cycle. Climate change mitigation fits directly into the ISO 14001 [2] PDCA framework in relation to environmental aspects. Climate change adaptation fits into the ISO 14001 [2] framework as a means to address risks and opportunities to the organization. Related frameworks for climate change adaptation, such as ISO 14090 [5], follow a similar cycle and include additional guidance, organized in different elements. Figure 2 illustrates climate change adaptation within the PDCA framework and the clauses of this document.

NOTE Figure 2 is adapted from ISO 14001 [2] and the European Environment Agency (EEA) Climate-ADAPT.

Climate change adaptation should start with preparing the ground for adaptation in a structured way, and assessing climate-related environmental impact(s) and the organization’s climate risks and vulnerabilities with consideration of current and future climate conditions, as well as transboundary issues to avoid maladaptation. Identifying, assessing and prioritizing adaptation options are part of the planning process. The adaptation options should be implemented, monitored and evaluated, consistent with the Do, Check and Act phases in the PDCA cycle.

As shown in Figure 2, adaptation to climate change is not static. It is a continuous process that must be re-evaluated and adjusted regularly in accordance with a changing climate and state of the art knowledge.

Table E.2 provides additional information regarding the climate adaptation process.

References to other standards and helpful guidance can be found in Annex C.

0.5 Case studies

The guidance provided in this document includes three case studies of organizations applying the ISO 14001 [2] framework to address climate-related environmental aspects and environmental impacts, the effects of climate change on the organization, and the associated risks and opportunities that need to be addressed. The organizations in these case studies are fictional and serve as illustrative examples in diverse contexts, including different business and service sectors and different geographic locations and environmental conditions.

These cases are provided to illustrate how this document can be applied, with examples from different settings and perspectives, and are not intended as models or templates for applying ISO 14001 [2] or this document. The first of these cases represents a dairy company and is incorporated in the main body of the document, with examples shown in each clause as appropriate. The other cases in Annex A and Annex B represent a medium-sized polyurethane manufacturer and a large research university.

0.6 Benefits

The benefits of applying this document include:

addressing compliance obligations related to climate change, energy use and air quality, as well as supporting public socio-economic policies;
enhancing environmental performance and fostering resilient ecosystems through the improved management of climate-related environmental aspects;
protecting the environment through prevention or mitigation of adverse climate-related environmental impacts on natural resources and ecosystems;
preventing and mitigating adverse climate-related effects on business and leveraging opportunities in the organization’s operations and its supply chain, in response to changing environmental conditions;
aligning the EMS with the organization’s strategic direction, to support specific environmental policy or organizational commitments related to climate change mitigation and adaptation;
supporting climate-related global goals for sustainable development (e.g. the UN SDGs);
contributing to just transition principles, protecting workers and vulnerable communities;
contributing to conformity with international agreements and conventions related to climate change;
protecting infrastructure and built environment.

These benefits can also lead to cost reductions, security of supply and production, better relations with relevant interested parties, improved public image, or the maintenance of a “social licence to operate”.

1 Scope

This document gives guidance to organizations on addressing climate-related environmental aspects, environmental conditions, and the associated risks and opportunities within an environmental management system (EMS) in accordance with ISO 14001 [2]. It addresses the environmental topic area of climate from both perspectives: mitigation and adaptation.

This document is applicable to any organization, regardless of type, size or nature. It includes consideration of the organization’s activities, products and services that the organization determines it can either control or influence, taking a life cycle perspective.

2 Normative references

3 Terms, definitions and abbreviated terms

3.1 Terms and definitions

3.2 Abbreviated terms

4 Planning actions

4.1 General

4.2 Understanding the organization and its context related to climate change

4.3 Determining appropriate actions

5 Taking action

5.1 General

5.2 Environmental objectives in relation to climate change

5.3 Support actions

5.4 Operational controls

5.5 Performance actions

5.6 Unintended consequences of actions taken

6 Evaluating the effectiveness of actions

6.1 General

6.2 Monitoring, measurement, analysis and evaluation

6.3 General effectiveness of actions

6.4 Evaluating the effectiveness of the climate change mitigation and adaptation strategy

7 Improvement

Bibliography