In today’s rapidly evolving world, organizations face increasing pressure to measure, manage, and mitigate their environmental impacts from carbon emissions. Understanding the key carbon focused standards and protocols that guide carbon accounting and sustainability practices is crucial for any organization looking to align their products and services to a future climate economy. 

In this blog, the Sustain°™ team explores seven prominent standards and their interdependencies, overlaps and why the Sustain360°™ platform is the World’s first to meet these standards and ensure compliance to GRI ESG reporting requirements.   

 The standards covered are:

1. ISO 14040/14044/14067 

ISO 14040/14044/14067 are international standards that provide guidelines for conducting Life Cycle Assessments (LCA) and carbon footprint calculations for products. These standards are issued by the International Organization for Standardization (ISO). ISO 14040 and ISO 14044 were released in 2006 and ISO 14067 in 2018. The primary goal of these standards is to assess the environmental impact of a product throughout its life cycle, from raw material extraction to disposal.  Allowing the creation of Life Cycle Assessment Studies. 

Dependencies and Overlap: ISO 14040/14044/14067 relies on LCA methodology, which aligns well with the GHG Protocol for carbon footprint calculations. There is also significant overlap with EN 15804 in terms of the approach to LCA and with the GHG Protocol for carbon footprint measurement. 

2. EN 15804 

EN 15804 is a European standard that provides a framework for Environmental Product Declarations (EPDs) of construction products. It details environmental impacts across different life cycle stages, from raw material supply (Stage A1) to the end of life (Stage D). Issued by the European Committee for Standardization (CEN) in 2012, EN 15804 is vital for manufacturers who need to communicate the environmental performance of their products transparently. 

Dependencies and Overlap: This standard uses LCA data and can align with ISO 14040/14044 for life cycle stages and environmental impact assessments. EN 15804 also overlaps with ISO standards in using LCA and with LEED 4.0 for evaluating building materials. 

3. GHG Protocol (Scope 1, 2, and 3) 

The GHG Protocol is a globally recognized framework for measuring and managing greenhouse gas emissions across direct and indirect sources, including Scope 1 (direct emissions), Scope 2 (indirect emissions from purchased electricity), and Scope 3 (all other indirect emissions in a company’s value chain). Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol was first released in 2001, with a major update in 2015 (Paris Agreement). The next major update is planned for Mid-2026. 

Dependencies and Overlap: The GHG Protocol can use data from ISO 14067 for product carbon footprints and influences LEED 4.0 and SBTi. The GHG standard overlaps significantly with ISO 14067 and LEED 4.0 for carbon accounting and with SBTi for setting emission reduction targets. 

4. ASCE 73-23 

ASCE 73-23 is a standard issued by the American Society of Civil Engineers (ASCE) in 2023. The standard focuses on structural engineering practices for unoccupied infrastructures (bridges, tunnels, roads etc.) with a focus on sustainability across seven areas, including full life-cycle-cost analysis. 

Dependencies and Overlap: ASCE 73-23 aligns with LEED 4.0 (occupied buildings such as hospitals, offices etc.) regarding sustainable engineering practices and potentially overlaps with ISO standards, particularly in areas related to environmental impact assessments and construction sustainability. 

5. LEED 4.0 

LEED 4.0 (Leadership in Energy and Environmental Design version 4.0) is a green building certification program developed by the U.S. Green Building Council (USGBC) and released in 2013. It promotes sustainable building practices by reducing energy use, carbon emissions, and environmental impact through efficient design, construction, and materials. LEED certification for buildings is widely recognized and sought after globally, making it a critical tool for developers and building owners who aim to demonstrate their commitment to sustainability. 

Dependencies and Overlap: LEED 4.0 can use data from ISO standards and the GHG Protocol for carbon accounting and aligns with EN 15804 for assessing the environmental impact of building materials. It has a significant overlap with ISO standards and the GHG Protocol in managing carbon emissions and with ASCE 73-23 in sustainability practices for construction. 

6. SBTi (Science Based Targets initiative) 

The Science Based Targets initiative (SBTi) is a global initiative that helps companies set greenhouse gas emission reduction targets aligned with the latest climate science, aiming to limit global warming to well below 2°C above pre-industrial levels. Established in 2015, SBTi provides a clear framework and tools for companies to reduce their emissions scientifically and robustly. 

Dependencies and Overlap: SBTi aligns with the GHG Protocol for setting emission reduction targets and can use data from ISO standards for compliance. SBTi overlaps with the GHG Protocol in setting emission targets and ISO standards for adherence to carbon reduction strategies. 

7. EU CBAM (Carbon Border Adjustment Mechanism) 

The EU CBAM (Carbon Border Adjustment Mechanism) is a policy introduced by the European Union in 2023 to prevent carbon leakage by imposing a carbon price on imports of certain goods from non-EU countries based on their carbon content. This mechanism aims to ensure that EU climate targets are not undermined by products from countries with less stringent environmental regulations, promoting fair competition and encouraging global carbon reduction efforts. 

Dependencies and Overlap: EU CBAM may use the GHG Protocol for emission calculations and impacts companies exporting to the EU in aligning with other standards. CBAM overlaps with the GHG Protocol for emissions data and potentially impacts alignment with other standards in international trade. 

The table below, provides an overview of the standards, dependencies, overlaps and support by the Sustain360°™ software platform: 

Sustain360°™ Platform Support	Standard	Short Explanation	Authority & Date Issued	Dependencies Between Standards	Overlap
Yes – standard feature	ISO 14040/14044/14067	A set of international standards for conducting Life Cycle Assessments (LCA) and carbon footprint calculations for products.	ISO 14040/14044 in 2006,  ISO 14067 in 2018	Relies on LCA methodology aligns with GHG Protocol for carbon footprint calculations.	Overlap with EN 15804 in LCA approach and GHG Protocol for carbon footprint.
Yes  – standard feature	EN 15804 (Stages A1 to D)	European standard for Environmental Product Declarations (EPDs) of construction products, detailing environmental impacts across different life cycle stages.	European Committee for Standardization (CEN); 2012	Uses LCA data, aligns with ISO 14040/14044 for life cycle stages and environmental impact assessments.	Overlap with ISO standards in using LCA and with LEED 4.0 for building materials.
Yes – standard feature	GHG Protocol (Scope 1, 2 and 3)	Global framework for measuring and managing greenhouse gas emissions across direct and indirect sources.	World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD); 2001	Leverage data from ISO 14067 for product carbon footprint and data feed into LEED 4.0 and SBTi.	Overlap with ISO 14067, LEED 4.0 for carbon accounting, and SBTi for emission reduction strategies.
Partial – five of the seven areas covered	ASCE 73-23	Standard by American Society of Civil Engineers, possibly related to structural engineering and sustainability.	American Society of Civil Engineers (ASCE); 2023	Align with LEED 4.0 on sustainable engineering practices.	Potential overlap with LEED 4.0 in sustainability and structural guidelines.
Provides Embodied Carbon information	LEED 4.0	Green building certification program promoting sustainable design, construction, and operations.	U.S. Green Building Council (USGBC); 2013	Use data from ISO standards, GHG Protocol for carbon accounting, and aligns with EN 15804 for materials.	Overlap with ISO standards, GHG Protocol in carbon management, and EN 15804 for EPDs.
Yes – standard feature	SBTi	Science Based Targets initiative, which sets greenhouse gas emission reduction targets based on climate science.	Science Based Targets initiative (SBTi); Established 2015	Aligns with GHG Protocol for emission reduction targets and data from ISO standards for compliance.	Overlap with GHG Protocol for emission targets, ISO standards for compliance, and EU CBAM for regulatory alignment.
Partial	EU CBAM	EU Carbon Border Adjustment Mechanism aimed at preventing carbon leakage and ensuring fair pricing of carbon emissions in imported goods.	European Union; 2023	Use GHG Protocol for emission calculations; impacts companies exporting to the EU in aligning with other standards.	Overlap with GHG Protocol for emissions data, potentially impacts alignment with other standards in trade.

ESG Reporting and Compliance to GRI. 

The Global Reporting Initiative (GRI) provides a widely recognized framework for sustainability reporting, covering environmental, social, and governance (ESG) aspects. The interaction of GRI with standards with ISO 14040/14044/14067, EN 15804, GHG Protocol, ASCE 73-23, LEED 4.0, SBTi, and EU CBAM lies in their complementary roles in ESG reporting. While GRI offers a broad framework for disclosing an organization’s overall sustainability performance, these standards provide specific methodologies and data that enhance the quality and transparency of environmental reporting within GRI’s framework. For example, the GHG Protocol’s emissions data can be reported under GRI’s environmental standards, LEED 4.0 certification data. LCA assessments can be included in sustainability reports as a demonstration of environmental performance. Together, these standards help organizations meet GRI’s requirements for robust, credible sustainability reporting. A summary of GRI framework guidelines to the standards defined above is shown below

1. GRI 302: Energy 

• Relevant Standards: GHG Protocol, ISO 14040/14044/14067, LEED 4.0 

• Application: The GHG Protocol helps organizations calculate and report on energy-related emissions (Scope 1, 2, and 3), providing a robust foundation for energy reporting under GRI. ISO 14040/14044/14067 can be used to assess the life cycle impact of energy use in products and operations, while LEED 4.0 certifications showcase energy-efficient building practices. 

2. GRI 303: Water and Effluents 

• Relevant Standards: ISO 14040/14044/14067, LEED 4.0 

• Application: ISO 14040/14044/14067 standards provide methodologies for assessing the environmental impact of water use through life cycle assessments. LEED 4.0 includes credits for water efficiency in building design, supporting GRI disclosures on water use and management. 

3. GRI 305: Emissions 

• Relevant Standards: GHG Protocol, ISO 14067, SBTi 

• Application: The GHG protocol, directly aligns with GRI 305. ISO 14067 specifically addresses carbon foot printing of products, and the SBTi helps set science-based targets for emissions reductions, all supporting detailed disclosures on emissions. 

4. GRI 306: Waste 

• Relevant Standards: ISO 14040/14044, EN 15804 

• Application: ISO 14040/14044 standards assess waste impacts through life cycle assessments, and EN 15804 provides a framework for waste-related environmental product declarations, facilitating detailed waste reporting under GRI 306. 

5. GRI 307: Environmental Compliance 

• Relevant Standards: ISO 14040/14044, ISO 14067, EU CBAM 

• Application: These ISO standards help organizations evaluate their environmental performance and compliance. The EU CBAM impacts compliance reporting for companies exporting to the EU, which can be included in disclosures under GRI 307. 

6. GRI 308: Supplier Environmental Assessment 

• Relevant Standards: GHG Protocol, ISO 14040/14044, ISO 14067 

• Application: The GHG Protocol and ISO standards can be used to assess suppliers’ environmental performance, emissions, and impacts, which is critical for supplier assessments under GRI 308. 

By aligning the standards with GRI guidelines, organizations can provide comprehensive and standardized sustainability reports, demonstrating their commitment to environmental stewardship and regulatory compliance 

Conclusion 

Understanding and navigating these various carbon and environmental standards can be challenging, cumbersome, time consuming and expensive.  Each standard serves a unique purpose and, when combined, offers a comprehensive framework for measuring, managing, and mitigating environmental impact. By aligning with these standards with a common data model, visualized through an interactive knowledge graph driven by GENAI, the Sustain360°™ platform allows organizations to better position themselves for regulatory compliance, market competitiveness, and a climate economy in the future.