Flows3

ICAO scheme requiring airlines to offset CO2 from international flights above 2019 baseline. SAF with verified lifecycle emissions qualifies as a compliance mechanism and must meet CORSIA Sustainability Criteria (CSC).

Evidence-based green claims. Bans 'eco-friendly' without proof. Penalty: 4% turnover.

Type III declarations from Life Cycle Assessment data under ISO 14025 / EN 15804.

Agentic integrity for supply chain transparency.

Global 0.5% sulphur cap on marine fuels since January 2020. 0.1% limit in Emission Control Areas (North Sea, Baltic, North American coasts). Non-compliant fuel barred from any IMO signatory port. Applies to every marine fuel producer and supplier globally.

ISO 14040:2006 describes the principles and framework for life cycle assessment (LCA): definition of the goal and scope, the life cycle inventory analysis (LCI) phase, the life cycle impact assessment (LCIA) phase, the life cycle interpretation phase, reporting and critical review, limitations, the relationship between the LCA phases, and conditions for use of value choices and optional elements. It covers LCA and LCI studies. It does NOT describe the LCA technique in detail and does NOT specify methodologies for the individual phases — a study claiming a method on 14040's authority is claiming something 14040 declines to give. Edition 2, published 2006-07, 20 pages, ISO/TC 207/SC 5, ICS 13.020.10 / 13.020.60. Stage 90.93 — confirmed on review in 2022, so this version remains current. One amendment: ISO 14040:2006/Amd 1:2020.

ISO 14044:2006 specifies requirements and provides guidelines for life cycle assessment: definition of goal and scope, the life cycle inventory analysis (LCI) phase, the life cycle impact assessment (LCIA) phase, the life cycle interpretation phase, reporting and critical review, limitations, the relationship between the LCA phases, and conditions for use of value choices and optional elements. It covers LCA and LCI studies. This is the requirements half of the pair — 14040 states the framework, 14044 states what a study must actually do to conform. Edition 1, published 2006-07, 46 pages, ISO/TC 207/SC 5, ICS 13.020.10 / 13.020.60. Stage 90.93 — confirmed on review in 2022, so this version remains current. Two amendments: Amd 1:2017 and Amd 2:2020.

ISO 14067:2018 specifies principles, requirements and guidelines for quantifying and reporting the carbon footprint of a product (CFP), consistent with ISO 14040 and ISO 14044. Requirements for a PARTIAL CFP are also specified. It addresses only a single impact category: climate change. Carbon offsetting and the communication of CFP information are explicitly OUTSIDE its scope — a standard that quantifies a number is not a standard that licenses a label built on it. It assesses no social or economic aspect and no other environmental impact. Edition 1, published 2018-08, 46 pages, ISO/TC 207/SC 7, ICS 13.020.40. Supersedes the withdrawn ISO/TS 14067:2013.

Substantiation via ISO 14065 third-party verifiers.

Mandatory Scope 3 primary GHG data disclosure.

Evidence of physical and transition risk resilience.

Production tax credits of $0.60–$3.00/kg hydrogen, tiered by lifecycle GHG intensity. Maximum $3.00 credit requires ≤0.45 kg CO2e/kg H2. Requires verified lifecycle analysis filed with IRS. Effective 2023–2032.

Replaces biodiesel and alternative fuel tax credits from 2025. Credit tiered by lifecycle GHG intensity of the fuel produced. Covers SAF, biodiesel, renewable diesel, and other alternative fuels.

EPA mandates blending of biofuels into the US fuel supply. Obligated parties must acquire Renewable Identification Numbers (RINs) for certified biofuel volumes. Biofuel producers generate D-code RINs at batch level.

Embedded emissions for energy/fluids/materials.

EU-wide methodology for calculating greenhouse gas emissions of freight and passenger transport services, in force 1 June 2026. Aligned with EN ISO 14083:2023. Applies to companies that voluntarily disclose transport emissions: once emissions are disclosed, the calculation must follow this methodology.

Mandatory human rights and environmental due diligence across global supply chains. Large EU company obligations from July 2027.

Define qualifying renewable hydrogen (RFNBO) under RED III. Requirements: additionality of renewable electricity, hourly temporal correlation, geographic correlation. Non-compliant hydrogen cannot count toward EU renewable targets.

Mandatory measurement, reporting, and verification of methane emissions across coal, oil, and gas supply chains. EU importers of fossil fuels must ensure third-country suppliers meet equivalent monitoring standards. Phase-in from 2025.

Mandatory sustainability criteria for biofuels and bioliquids counting toward EU renewable targets. Minimum 65–70% GHG savings vs fossil baseline. Prohibits feedstocks from high-biodiversity land, peatland, and wetlands. Full chain-of-custody documentation required.

Mandatory reduction in GHG intensity of energy used aboard ships calling EU ports. 2% reduction from 2025, escalating to 80% by 2050. Covers LNG, methanol, ammonia, biofuels, and e-fuels for shipping.

Hazardous substance (SVHC) disclosure >0.1%.

Mandatory SAF blending at EU airports: 2% from 2025, 6% by 2030, 70% by 2050. SAF must meet CORSIA and RED III sustainability criteria. Applies to fuel suppliers at EU airports.

9 mandatory ESG KPIs for value chain partners.

Substantiation before marketing claims (anti-greenwash).

Mandatory Prime Market Scope 3 primary data.