This document specifies additional requirements and gives guidance for an effective application of ISO 14040:2006 and ISO 14044:2006 to organizations.

This document provides:

—     the application of life cycle assessment (LCA) principles and methodology to organizations;

—     the benefits that LCA can bring to organizations by using LCA methodology at an organizational level;

—     the system boundary;

—     specific considerations when dealing with life cycle inventory (LCI), life cycle impact assessment (LCIA) and interpretation;

—     the limitations regarding reporting, environmental declarations and comparative assertions.

This document is applicable to any organization that has interest in applying LCA. It is not intended for the interpretation of ISO 14001 and specifically covers the goals of ISO 14040 and ISO 14044.

This document is applicable to an organization for a given time period.

This document is applicable to all types of organizations. If properly justified, application of this document to segments or selected companies of an organization is possible.