A flavour of the FDIS ISO 14001:2026 proposed changes:
- Understanding the organisation and its context/ Understanding the needs and expectations of interested parties (Clause 4.1.and 4.2): The climate change amendment (https://www.iso.org/standard/88209.html) which was introduced in 2024 is formalised into the body text, including specific note of issues to consider such as pollution levels, availability of natural resources, climate change, biodiversity and ecosystem health. As organisations rely on many ecological and environmental spaces in which they or their supply chain and customers operate, building in these considerations into EMS decision making is a move to bring external environment considerations into the boardroom. As an example, consider crop failure as a result of biodiversity loss or climate change and its subsequent operational impacts for a food manufacturer whom is reliant on this crop.
- Environmental Management System (Clause 4.4) The EMS itself is clarified, for example, that organisations may have combined processes which meet several requirements, and/or integration with other business processes. This provides flexibility on how EMS processes are designed, and focuses on what’s important – i.e. environmental performance outcomes rand integration with how the organisation runs, rather than emphasising separate processes or procedures.
- Leadership and commitment (Clause 5.1) – enhancing the expectation on leadership to promote a culture that engages persons working on behalf of the organisation in activities that contribute to the EMS outputs. A link to leadership engagement combining with enhancing trust with their organisations interested parties is an interesting emphasis. So many organisations have complex supply chains, and working together, for example on net zero goals or sustainable sourcing can have a positive multiplier effect for both delivery and pace of delivery on environmental performance.
- Environmental aspects and impacts (Clause 6.1.2) – enhanced focus on considering life cycle for aspects and control/influence over these impacts, with additional explanatory text in Annex A relating to methods (e.g. grouping) of identifying environmental aspects and impacts. There is reassurance that formal life cycle assessment is not required to meet the standard. Annex A also specifically provides additional guidance on the inclusion of potential emergency situations which may give rise to new environmental aspects. The linkage of environmental aspects and impacts to risks and opportunities is further enhanced.
- Risks and Opportunities (Clause 6.1.4) *New Section* – Now requires a documented process. In alignment with other ISO standards, environmental management risks and opportunities and their interaction with environmental aspects are enhanced – opportunities such as circular economy, improvements in land management for biodiversity impact. Risk based considerations are explained more fully in terms of climate impacts, geographic areas, biodiversity reduction impacting on an organisation – directly or through value chain. As usual within an ISO 14001 EMS, it’s all about identifying and mitigating risks and enhancement of opportunities.
- Planning of Changes (Clause 6.3) *New Section* Change management for the EMS has a new specific planning clause – for organisational changes which are relevant to the environmental management system, a structured approach is to be taken to change management. This means having a plan for temporary or permanent changes which can impact on environmental performance – these can be far-reaching and a change trigger may come from external factors like natural disasters or political/ regime change. Changes can impact on resources, knowledge, training, equipment, supply chain matters etc, so planning is essential, including revision cascade into environmental aspects, impacts, risks and opportunities to align with EMS objectives/outputs.
- Internal Audit (Clause 9.2) this clause includes a clarification for the documented information required to be available. This is highlighted in sub-clause 9.2.2 Internal Audit Programme, forming a mini-checklist. The wording is re-organised for clarity, but the intent is the same as the previous standard.
- Management Review (Clauses 9.3.1, 9.3.2 and 9.3.3) *Reorganised Section* The Management Review section has been re-organised and better structured into three sub-clauses. After the General sub-clause, the section is divided into clear management review inputs (clause 9.3.2) and management review results (clause 9.3.3). These form into a structured check for agendas, inputs and outputs for organisations to use for the management review process.