INTERNATIONAL ISO

STANDARD 14002-2

First edition
2023-05

Environmental management systems

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— Guidelines for using

ISO 14001 to address environmental
aspects and conditions within an
environmental topic area —
Part 2:
Water
Systèmes de management environnemental — Lignes directrices pour
l’utilisation de l’ISO 14001 afin de prendre en compte les conditions
et aspects environnementaux dans le cadre d’une thématique
environnementale donnée —
Partie 2: Eau

Reference number
ISO 14002-2:2023(E)
© ISO 2023
 ISO 14002-2:2023(E)
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14002-2:2023(E)
Published in Switzerland
 ISO 14002-2:2023(E)

Contents Page

Foreword ................................................................................................................................................ iv
Introduction ............................................................................................................................................. v
1 Scope ............................................................................................................................................ 1
2 Normative references .................................................................................................................... 1
3 Terms and definitions ......................................................................................................................... 1
4 Planning actions ............................................................................................................................ 3
4.1 General........................................................................................................................................ 3
4.2 Understanding the organization and its context related to water ......................................... 3
4.2.1 Conduct a water-related review ...................................................................................... 3
4.2.2 Review water-related environmental aspects and impacts............................................ 4
4.2.3 Determine risks and opportunities that need to be addressed ...................................... 5
4.2.4 Establish a baseline.......................................................................................................... 6
4.2.5 Manage change ............................................................................................................... 6
4.3 Determine appropriate actions.................................................................................................... 7
5 Taking action ................................................................................................................................ 9
5.1 General........................................................................................................................................ 9
5.2 Environmental objectives .......................................................................................................... 11
5.3 Support actions .......................................................................................................................... 12
5.4 Operational controls .................................................................................................................. 12
5.4.1 General ......................................................................................................................... 12
5.4.2 Types of control ........................................................................................................... 12
5.4.3 Life cycle perspective................................................................................................... 13
5.4.4 Emergency preparedness and response .................................................................... 14
5.5 Performance action.................................................................................................................... 15
5.6 Unintended consequences of actions taken ........................................................................... 15
6 Evaluating the effectiveness of actions ........................................................................................ 16
6.1 General...................................................................................................................................... 16
6.2 Monitoring, measurement and analysis.................................................................................. 16
6.2.1 General ......................................................................................................................... 16
6.2.2 Indicators of performance ............................................................................................. 17
7 Improvement .............................................................................................................................. 18
Annex A (informative) Example of a public water utility — Ames Community Water system .................... 20
Annex B (informative) Example of a dairy cooperative — Pavitra Dairy Ltd .............................................. 24
Annex C (informative) Example of a chemical facility — AB Chemical....................................................... 28
Annex D (informative) Clarification of concepts ......................................................................................... 33
Bibliography ........................................................................................................................................... 34
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ISO 14002-2:2023(E)

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 [Link]/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 [Link]/patents. ISO shall not be held responsible for identifying any or all
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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
[Link]/iso/[Link].
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 1, Environmental management systems, in collaboration with the European Committee
for Standardization (CEN) Technical Committee CEN/SS S26, Environmental management, in accordance
with the Agreement on technical cooperation between ISO and CEN (Vienna Agreement).
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 [Link]/[Link].
 iv ISO 14002-2:2023(E)
© ISO 2023 – All rights reserved
Copyright Int ernational Organization for Standardization

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ISO 14002-2:2023(E)

Introduction
0.1 Background
Water is a vital element for the functioning of all living systems on earth and therefore also for human
life and well-being. Ecosystems and related biodiversity, also seen as natural capital, can only deliver
their multiple values and provide their natural services when appropriately preserved, their resilience
maintained, and the respective planetary boundaries respected by economy and society. Protection of
water resources is an integral part of sustainable development and is essential for achieving the United
Nations’ Sustainable Development Goals (SDGs)[25], specifically SDG 6 (clean water and sanitation) and
SDG 14 (life below water). Furthermore, protection of water resources has an indirect impact on other
goals, such as SDG 2 (zero hunger), SDG12 (responsible consumption and production), SDG13 (climate
action) and SDG15 (life on land).
Many organizations apply the general ISO 14001 framework to manage their interactions with the
environment. This document provides guidance and examples focused on applying the ISO 14001
framework to address water-related environmental aspects and impacts, as well as water-related
environmental conditions and dependencies on water that can have an effect on the organization. It
supports organizations to plan action(s) in relation to environmental impacts, and to water
dependencies and vulnerabilities at their site(s), in the watershed, and in the life cycle of their products
and services. This includes strategic planning and taking actions in relation to:
— protecting aquatic ecosystems and ecosystem services as well as related ecosystems contributing
to water balance (e.g. forests);
— protecting water supplies and ensuring water availability;
— minimizing the use of water and water consumption;
— protecting and enhancing water quality;
— adapting and responding to water-related environmental conditions, such as seawater rise, changing
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precipitation patterns, or gradual changes in water availability and quality;

— preparing for foreseeable water-related events, such as flooding and droughts.
This document is designed for compatibility with other standards related to sustainable use and
protection of water resources. It is based on ISO 14002-1 and follows the same approach and order as ISO
14001 but does not address every subclause.
0.2 Risk-based approach
The document refers to water-related environmental aspects, environmental impacts, environmental
conditions, and the associated water-related risks and opportunities, including those across the
life cycle of an organization’s products and services, where appropriate. This document enables
organizations to address:
— actual and potential adverse or beneficial impacts on water resources and aquatic ecosystems,
originating from their activities or their supply chains;
— actual and potential effects on the organization itself, including risks and opportunities related to
the dependency on water.
Potential effects on the organization can include acute and chronic physical threats (e.g. from
extreme events such as the flooding of an organization’s premises, or the accumulation of pollution
in an organization’s water supply) as well as transitional risks and opportunities related to changes
in regulations, technology, the market, or to the organization’s reputation, and opportunities for
contributions to sustainable development from a life cycle perspective.
 ISO 14002-2:2023(E)

The magnitude of water-related risks and opportunities is influenced by various context-related factors
(e.g. climatic, geographical, ecological, socio-economic, water footprint of the organization, applicable
compliance obligations), including:
— an organization’s vulnerability to water scarcity, water quality, changes in ecosystem services,
flooding, and climate change;
— the condition or quality of water bodies or aquatic ecosystems an organization has or can have an
impact on, or depends upon;
— increasing competition for water use or conflict over safe access to water resources in a particular
location;
— the condition of infrastructures, including water supply, distribution systems and wastewater
treatment.
0.3 Holistic approach to the management of water
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An environmental management system according to ISO 14001 requires an organization to evaluate

its activities, products and services in order to determine its significant environmental aspects and
environmental conditions affecting the organization, as well as relevant risks and opportunities that
need to be addressed. This process involves applying a life cycle perspective as part of a comprehensive
evaluation of the various impacts an organization can have on the environment and how it depends on it.
An organization that intends to focus its environmental management efforts on water should recognize the
interrelations of water with other environmental media and respective ecosystems. It should be
aware that the actions it plans and implements to improve water quality or availability can incur
adverse impacts on other environmental media like soil and air, or impacts on terrestrial ecosystems.
For example, aeration basins or ponds used in wastewater treatment can emit volatile organic
compounds to air, and taking action to enhance biodegradation of trichloroethylene in contaminated
groundwater can lead to the formation of intermediates or metabolites such as vinyl chloride that are
even more hazardous in the ecosystem, and to humans. To avoid such unintended consequences, this
document encourages an organization to take a holistic approach when managing water.

Figure 1 shows how ISO 14001 and the parts of the ISO 14002 series can be applied using a holistic approach.

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ISO 14002-2:2023(E)

Key
EMS environmental management system
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Figure 1 — Interaction between ISO 14001 and the ISO 14002 series

0.4 Using this document to address the environmental topic area of water within an
environmental management system
An organization can use this document to help determine how best to address the sustainable use and
protection of water resources within an environmental management system. This can be related to, for
example:
— specific commitment(s) in the organization’s environmental policy, e.g. related to prevention of
water pollution, efficient use of water, preservation of aquatic ecosystems and related biodiversity,
or sustainable use of marine ecosystem services;
— one or more of its significant environmental aspects or compliance obligations related to water use,
water conservation, water pollution, aquatic ecosystems and species, ecosystem services, etc.;
— compliance with applicable legal requirements and permits;
— commitments related to an organization’s social responsibility;
— specific risks and opportunities that need to be addressed for water-related environmental
conditions or with regard to dependencies on water.
0.5 Case studies
The guidance provided in this document includes four case studies of organizations applying the
ISO 14001 framework to address water-related environmental aspects and environmental impacts,
environmental conditions, 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 industry sectors known to have water-related environmental aspects and
environmental impacts, and different geographic locations and environmental conditions. These cases
 ISO 14002-2:2023(E)

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 or this document.
The first of these cases represents a paper mill and is incorporated in the main body of the document,
with examples shown in each clause as appropriate. The other three cases, representing a water
utility, a dairy cooperative, and a chemical manufacturing facility, are provided for further reference in
Annexes A, B and C. Annex D provides clarification on the usage of some concepts and terminology in
this document to enhance user understanding.
0.6 Benefits
The benefits of applying this document can include:
— supporting the fulfilment of compliance obligations related to water withdrawal, water consumption,
water quality and public policies;
— enhancing environmental performance and fostering resilient ecosystems by achieving
environmental objectives through the management of water-related environmental aspects;
— protecting the environment through prevention or mitigation of adverse impacts on water resources and
ecosystems;

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— preventing and mitigating water-related business risks and leveraging opportunities in an
organization’s operations and its supply chain, in response to changing environmental conditions;
— aligning the environmental management system with the organization’s strategic direction, e.g. to
support specific environmental policy or organizational commitments related to sustainable use
and protection of water resources;
— supporting water-related SDGs;
— contributing to compliance with international agreements and conventions related to water as well as
the transition to a circular economy (reduction, replacement and reuse of water).
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”.

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INTERNATIONAL STANDARD ISO 14002-2:2023(E)

Environmental management systems — Guidelines for using

ISO 14001 to address environmental aspects and conditions
within an environmental topic area —
Part 2:
Water

1 Scope
This document gives general guidelines for organizations seeking to address water-related environmental
aspects, environmental impacts, environmental conditions, and the associated risks and
opportunities within an environmental management system in accordance with ISO 14001.
The document addresses issues for environmental management related to water quantity and quality,
such as water withdrawal, efficient use of water, and water discharge, as well as approaches to cope
with water-related events such as flooding and droughts. The document considers the interconnections
of water with other environmental media and takes a holistic approach to the management of water due to
its impacts on ecosystems, ecosystem services, related biodiversity, as well as human life and well-
being.
This document is applicable to organizations irrespective of their size, type, financial resources,
location and sector. It is applicable to all types of water and considers a life cycle perspective.

2 Normative references
The following documents are referred to in the text in such a way that some or all of their content

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constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 14001, Environmental management systems — Requirements with guidance for use

3 Terms and definitions

For the purposes of this document, the terms and definitions given in ISO 14001 and the following apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at [Link]
— IEC Electropedia: available at [Link]
3.1
environmental topic area
area of interest or concern for environmental management in an organization in relation to its
surroundings
[SOURCE: ISO 14002-1:2019, 3.1]

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3.2
environmental aspect
element of an organization’s activities or products or services that interacts or can interact with the environment
Note 1 to entry: An environmental aspect can cause (an) environmental impact(s) (3.4). A significant environmental
aspect is one that has or can have one or more significant environmental impact(s).

Note 2 to entry: Significant environmental aspects are determined by the organization applying one or more
criteria.

[SOURCE: ISO 14001:2015, 3.2.2]

3.3
environmental condition
state or characteristic of the environment as determined at a certain point in time

[SOURCE: ISO 14001:2015, 3.2.3]

3.4
environmental impact
change to the environment, whether adverse or beneficial, wholly or partially resulting from an
organization’s environmental aspects (3.2)
[SOURCE: ISO 14001:2015, 3.2.4]
3.5
risks and opportunities
potential adverse effects (threats) and potential beneficial effects (opportunities)
[SOURCE: ISO 14001:2015, 3.2.11]
3.6
life cycle
consecutive and interlinked stages of a product (or service) system, from raw material acquisition or
generation from natural resources to final disposal
Note 1 to entry: The life cycle stages include acquisition of raw materials, design, production, transportation/
delivery, use, end-of-life treatment and final disposal.

[SOURCE: ISO 14001:2015, 3.3.3]

3.7
water consumption
portion of water use that is neither returned to the original water source after being withdrawn nor available for
reclamation
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Note 1 to entry: Water consumption refers to water used by an organization.

[SOURCE: ISO 46001:2019, 3.31, modified — Note 1 to entry replaced.]

3.8
ecosystem
dynamic complex of plant, animal and micro-organism communities, and their non-living environment
interacting as a functional entity
EXAMPLE Deserts, coral reefs, wetlands, rain forests, boreal forests, grasslands, urban parks, cultivated
farmlands.

Note 1 to entry: Ecosystems can be influenced by human activity.

[SOURCE: ISO 14008:2019, 3.1.6]

 ISO 14002-2:2023(E)

3.9
ecosystem service
benefit people obtain from ecosystems (3.8)
Note 1 to entry: These are generally distinguished into provisioning, regulating, supporting and cultural
services. Ecosystem services include the provisioning of goods (e.g. food, fuel, raw materials, fibre), regulating
services (e.g. climate regulation, disease control), and non-material benefits (cultural services) (e.g. spiritual or
aesthetic benefits). The supporting services are necessary for the production of all other ecosystem services (e.g.
soil formation, nutrient cycling, water cycling) and are also referred to as “ecosystem functions”.

Note 2 to entry: Ecosystem services are sometimes called “environmental services” or “ecological services”.

[SOURCE: ISO 14008:2019, 3.2.11]

3.10
leading indicator
metric that gives an indication of expected performance
[SOURCE: ISO 10014:2021, 3.9]
3.11
lagging indicator
metric that gives an indication of past performance

[SOURCE: ISO 10014:2021, 3.10]

4 Planning actions

4.1 General
An organization that has an interest in the sustainable use and protection of water resources, has
significant environmental aspects and impacts related to water, or has identified risks and opportunities
that need to be addressed due to effects of changing water-related environmental conditions should
undertake a planning process to determine appropriate actions. This process includes a commitment by the
organization’s leadership, as well as interested parties where relevant, to address water-related
interests and concerns, and should involve a review of information and circumstances to:
— gain an understanding of the organization’s context in relation to water;
— establish baselines for water-related environmental performance and conditions.
An organization can benefit from taking a broad perspective in this review, considering activities that
are connected to the water balance of the organization (i.e. related to water inputs and outputs), its sites
or units and other environmental aspects such as releases to soil or emissions to air (e.g. particulate matter,
acid rain precursors) that can lead to water pollution.
NOTE ISO 46001:2019, Annex C, provides guidance on preparing a water balance.

4.2 Understanding the organization and its context related to water

4.2.1 Conduct a water-related review

When deciding on appropriate actions, an organization should review and consider its internal and
external issues and circumstances in relation to water use, dependency, vulnerabilities and related
compliance obligations to be addressed in its environmental management system. This consideration
should also include taking a life cycle perspective of an organization’s products and services including
water-related impacts in their supply chain.
Gathering detailed information, including related strategies, objectives, and targets can be useful.

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ISO 14002-2:2023(E)

Important information for a review related to water should include operational and watershed-related
information, and information related to the organization’s environmental aspects and impacts. This
can include, for example:
— information related to the watershed, water source or water body, including:
— the status of water availability, extraction and limits on access to water (e.g. over withdrawal
from water catchment, water conflicts);
— geographic features or characteristics of the site (e.g. drainage, river basin);
— sensitivity of ecosystems to changes in water quantity and quality;
— local water sources, river basin and catchment information (e.g. water balance, water quality,
important water-related areas, other water users, governance framework), considering national
and transboundary situations;
— situations that can lead to over-exploitation of aquatic ecosystems (e.g. overfishing, mass
tourism, energy production);
— information related to the organization’s operations, including:
— the quantity of water used (water withdrawn, consumed, lost or returned to the original water
source);
— characteristics of wastewater generated (e.g. the level of treatment, treatment capacity, and
effluent quality);
— the quality of water required for the organization’s activities;
— identified water-related events or conditions that can affect the organization (e.g. floods,
drought, threats to water quality, consequences of climate change);
— interested parties and their relevant needs or expectations;
— specific compliance obligations (e.g. permits, licences, voluntary agreements).

4.2.2 Review water-related environmental aspects and impacts

When deciding on the appropriate actions, an organization should review the environmental aspects
of its activities that can have an impact on water (use, quality, conditions) and aquatic ecosystems, and
identify those that that are significant and that it will address in its environmental management system.
An organization should examine the water inputs and outputs from its activities (e.g. using a water
balance chart) as well as its products and services and consider the relevant needs and expectations of
its interested parties.
Information related to water inputs and outputs can include:
— current water sources (e.g. water bodies, precipitation, groundwater);
— current water uses (e.g. drinking, cleaning, cooling water, irrigation, industrial process, ingredient
of products), water quality and quantity;
— current water reuse, recycling and recirculation;
— current water discharges;
— potential conflicts of water users.
Process flow diagrams and water balance charts for the organization, its sites or its units can help
to understand the inputs and outputs of an organization’s activities, and the potential water-related
environmental aspects.

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 ISO 14002-2:2023(E)

An organization should also consider its water-related environmental aspects and impacts from all
applicable stages of the life cycle of its products and services, including those resulting from the use of
its products and services. Product-related environmental aspects and impacts are important inputs to the
product design and procurement processes, including use of water in the production phase as well as
water that is embedded in the product itself.
NOTE Water embedded in a product can be determined with a water footprint. This can be important for
companies in sectors such as agriculture, food and beverage, energy, chemicals, pharmaceuticals, medical
devices and cosmetics.

An organization should consider the potential effects originating from the dependency on and
vulnerability to water. This can include considerations of:
— nearby water sources the organization relies on and that are impacted by other organizations using
the same water source, or by environmental conditions;
— the impact of activities along the supply chain on water resources, if relevant;
— the impact of water consumption and water pollution on the environment including aquatic and
terrestrial ecosystems, and local communities.

4.2.3 Determine risks and opportunities that need to be addressed

Taking into consideration the issues identified as part of the context of the organization (see 4.2),
including water-related environmental conditions, dependencies on water, as well as compliance
obligations, the identified environmental aspects and impacts (see 4.2.2), and the effectiveness of
existing control measures, an organization should determine the water-related risks and opportunities
and prioritize those to be addressed to achieve the intended outcomes and policy commitments of its
environmental management system. This can help to prevent undesired or unintended impacts on the
environment or effects on the organization itself.
There are many techniques that can be applied for evaluating water-related risks and opportunities
to determine what needs to be addressed. When carrying out the analysis, it can be prudent to involve
internal and external interested parties. They can bring information pertinent to the analysis of risks
and opportunities, and some of the risks and opportunities can also affect them. An organization can
benefit from applying a perspective that takes into account what is important and relevant (material)
for its interested parties to determine how and where to prioritize and focus its response and strategy.
Table 1 provides an example of an organization in the paper sector and its priorities for taking action
(what needs to be addressed). Annexes A to C provide additional examples in other sectors.
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Table 1 — Organizational context and priorities for taking action — Example from
Salmo Papers
What needs to be addressed
Circumstances and context (Significant environmental aspects/identified
risks and opportunities for the organization)
Salmo Papers (SP) is a manufacturer of graphic paper for Protection of ecosystems and interests of local
periodicals and books that has been in business for over communities including preserving aesthetic value
100 years. The company’s environmental management for recreational purposes.
system is ISO 14001 certified. SP operates a paper mill
Wastewater discharge and threats to fresh water
and recycling facility situated on the coast in Northern
Europe by one of the finest salmon rivers in the region. quality.
The river flows into an ocean fjord with a unique aquatic Water consumption due to threats from decreasing
ecosystem. Both the river and the fjord are areas of river water availability.
outstanding natural value, and SP has adapted their
operations to the conditions of the natural environment, Compliance with legal and other obligations.
even before the enactment of related legislation. Fresh
water is sourced from a system of rivers and lakes that
is governed by the mill with considerations both to local
habitants, and sustaining suitable amounts of freshwater
for the wildlife downstream.
Impermeable surface areas (rooftops, paved surfaces) at
the site collect rainwater during storm events, and this
water is discharged to the adjacent river. Water from the
river is also used to cool some equipment used in the
paper mill.
SP discharges to a wastewater treatment plant, with
limits on total suspended solids (TSS), biological oxygen
demand (BOD), total organic carbon (TOC), and tempera-
ture, to ensure that the effluent does not have an adverse
impact on aquatic life. The regulatory authority has also
established requirements for the monitoring and control
of storm water discharge.
The owners of SP expect the facility to comply with all
environmental laws and regulations, and have
established environmental policy commitments to
reduce water consumption.

4.2.4 Establish a baseline

The organization should establish baselines where appropriate for water-related environmental aspects,
environmental impacts and environmental conditions using the information available from its
review, as a reference point for comparison of performance. Baseline references can be absolute or
can be normalized using variables that affect water use, water consumption or water quality (see also
6.2.2). A baseline reference can be adjusted if needed, for example, following major changes to an
organization’s processes, operations, facilities, or equipment that affect water use or consumption, or
major changes in environmental conditions (see 4.2.5).

4.2.5 Manage change

An organization’s environmental aspects, and environmental impacts, its dependencies on water, and
the associated risks and opportunities can change (temporarily or permanently) over time as well
as its priorities for taking action to address them. The evaluation of risks and opportunities should be
reviewed and updated routinely to ensure the environmental management system can achieve
intended outcomes, especially following changes in the context of the organization, major changes
to its processes, or modification and refurbishments to its facilities or equipment. If changes to the
environmental management system are necessary, the change(s) should be planned and implemented
 6ternational Organization for Standardization
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ISO 14002-2:2023(E)
© ISO 2023 – All rights reserved
Copyright In

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ISO 14002-2:2023(E)

following the organization’s processes for planning action, and communicated to those affected by the
change(s).
NOTE The following standards and references can be helpful in relation to 4.2:

— ISO 14001:2015, Clause A.4, and ISO 14004:2016, Clause 4, provide additional guidance on the context of the
organization.

— ISO 14046 provides principles, requirements and guidance in relation to water footprint assessment, and
ISO/TR 14073 provides illustrative examples on the application of ISO 14046.

— ISO 14001:2015, A.6.1.2, and ISO 14004:2016, 6.1.2, provide additional guidance on determining environmental
aspects and impacts.

— ISO/TR 14073:2017, Table 7, provides additional guidance on water-related environmental aspects and
impacts.

— ISO 26000 provides additional guidance on identification and engagement with interested parties.
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— ISO 31000 and ISO 14004:2016, 6.1, provide additional guidance on risk management. IEC 31010:2019,
Annex B, provides additional guidance on risk assessment methods.

— ISO 14004:2016, Practical Help Box 11, provides additional examples of approaches to determine risks and
opportunities that need to be addressed.

— ISO 46001:2019, Clause 6, provides additional guidance on water review.

— Additional guidance is listed in the Bibliography.

4.3 Determine appropriate actions

When determining appropriate actions to address the identified water-related environmental aspects
and environmental impacts, environmental conditions, dependencies on water, and the associated risks
and opportunities (see 4.2), an organization can find it helpful to consider a range of options/actions
within its environmental management system, in order to optimize its strategy for water management
and minimize potential residual adverse effects. Actions can be applied singularly, or in combination,
and can include setting environmental objectives, as well as implementing operational controls, support
actions related to internal interested parties, or performance evaluation mechanisms.
When determining the appropriate actions, the organization can consider the types of control (see
5.4.2) and a life cycle perspective (see 5.4.3).
Figure 2 illustrates a decision process for identifying a range of actions within an environmental
management system.
 ISO 14002-2:2023(E)

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Figure 2 — Decision tree for planning actions for what needs to be addressed

NOTE The following standards and references can be helpful in relation to 4.3:

— ISO 31000 and ISO 14004:2016, 6.1, provide additional guidance on risk management. IEC 31010:2019,
Annex B, provides additional guidance on risk assessment methods.

— ISO 14001:2015, A.6.1.4, and ISO 14004:2016, 6.1.4, provide additional guidance on planning action to
address significant environmental aspects, compliance obligations, and environmentally-related risks and
opportunities.

— ISO 14004:2016, Table A.1, provides additional examples of planned actions to address risks and opportunities.

9
ISO 14002-2:2023(E)

— Additional guidance is listed in the Bibliography.

5 Taking action

5.1 General
An organization should plan actions based on the risks and opportunities and what needs to be addressed,
considering the outputs from Clause 4.
Subclauses 5.2 to 5.5 provide guidance on types of action that can be taken. Table 2 provides examples
of planning actions to address water-related risks and opportunities in an organization in the paper sector.
Annexes A to C provide additional examples in other sectors.

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 ISO 14002-2:2023(E)

Table 2 — Planning — Example from Salmo Papers

What needs to be Types of action
addressed
(Significant Environmental

Performance
environmental
Operational
Description of planned actions
aspects/
objective

Support
identified risks Control
and
opportunities)
Protection of X X Recognizing the importance of preserving the aquatic ecosystems
ecosystem, downstream, SP leadership decides to set an objective to maintain
interests of local current (baseline) salmon population levels and species diversity.
communities, and SP conducts a study on ecosystem population and diversity to
catchment-level establish the baseline. The study is made in cooperation with a
collaboration local association for the conservation of nature. The results also help
to identify contaminant and thermal discharge thresholds that
protect the ecosystem.
The SP leadership also decides to conduct periodic sampling and
evaluation of downstream aquatic organism populations and
diversity. The results of these periodic evaluations are used to
assess the potential impacts of SP operations on the downstream
aquatic ecosystems. Also recognizing the importance of the eco-
system to the salmon population, SP leadership decides to monitor
and evaluate the migration of salmon in the river. The monitoring is
carried out in cooperation with the local sport fishing club.
Wastewater X SP leadership determines that a significant environmental
discharge and impact on the river can occur from wastewater and cooling water
threats to fresh discharges from the SP operations. SP leadership decides that
water quality treatment of the SP process wastewater prior to discharge is need- ed
to address this risk of significant environmental impact and to
ensure that water contaminant and temperature thresholds are not
exceeded.
The wastewater treatment operational control is established to
remove levels of contaminants that exceed established thresh-
olds for parameters including BOD, TOC and TSS. An operational
control is also established for cooling water to monitor turbidity
and divert this flow to wastewater treatment in case of threshold
exceedance.
Water X X River water level measurements show a significant negative trend
consumption over the last decade which can lead to a reduced amount of water
due to threats available for consumption by SP in the future.
from decreasing Water consumption is therefore an important area of risk for SP
river water leadership and they establish an objective to reduce the amount of
availability water used per tonne of paper produced. This objective includes
establishing operational controls to reuse river water multiple times in
the paper-making process before discharging to on-site treatment.
Leadership also recognizes that water conservation
is particularly important during periods of low water flow in the
river. More efficient water use also represents an opportunity to
lower costs to the organization for water pumping and treatment
prior to discharge back to the river.
Compliance with X X X In addition to compliance obligations related to wastewater and water
compliance quality, based on leadership’s environmental policy commit- ment,
obligations operational controls are established to ensure compliance with the
facility’s storm water discharge permit.
The storm water operational controls include procedures for:

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ISO 14002-2:2023(E)

Table 2 (continued)
What needs to be Types of action
addressed
(Significant

Environmental

Performance
environmental

Operational
Description of planned actions
aspects/

objective

Support
identified risks

Control
and
opportunities)
— periodic inspections of impervious areas for evidence of
contaminants that can pollute storm water run-off from the
facility;

— documented observations of storm water quality during rain

events for evidence of potential contamination;

— employee training on established controls, and competence

evaluation to prevent storm water contamination.

5.2 Environmental objectives

An organization should establish specific and relevant environmental objectives that are consistent
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with its environmental policy commitments and the identified significant environmental aspects and
risks and opportunities related to sustainable use and protection of water resources. The environmental
objectives should also be achievable and include related targets that are measurable and time-bound.
Environmental objectives can be strategic, tactical or operational. Objectives can be achieved via direct
and indirect influence (see the example in Annex A).
Figure 3 provides an explanation of the different types and levels of environmental objectives that can
be established.

Figure 3 — Types of environmental objectives

Targets related to the environmental objectives can be qualitative or quantitative, and can involve
absolute or relative targets or measures of performance. An absolute target is not normalized or measured
in relation to the activity, and can be expressed as a desired level, number or state to be achieved.
Performance toward achieving a relative target involves measurement relative to another measurement,
such as establishing a baseline for current or past performance and comparing future
 ISO 14002-2:2023(E)

performance to the baseline using a relative indicator, or a change in the quantity of water used relative
to units of production.
The environmental objectives should be supported by detailed action plans to enable the organization
to achieve them. They should be monitored by appropriate performance indicators (see 6.2.2). Table 7
in 6.2.2 provides examples for environmental objectives and related performance indicators.

5.3 Support actions

The organization should provide the necessary support in a manner that the organization can achieve
its intended outcomes for the environmental management system. This can include the following:
— Providing adequate resources to support the implementation of its environmental management
system and for carrying out actions to achieve the organization’s environmental objectives related
to water use and protection.
— Determining, developing and maintaining the competence of persons doing work under the
organization’s control to have adequate knowledge, skills and qualifications in order to carry out
work in accordance with the organization’s environmental objectives.
— Ensuring that persons doing work under the organization’s control have an awareness of how their work

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can affect water use, water consumption or water quality, ecosystems, related environmental
objectives, impacts of deviating from operational controls, and their role in achieving the
organization’s environmental objectives.
— Communicating and encouraging internal and external dialogue with relevant interested parties
in relation to the management of water use and water discharge and related impacts on the
environment, the status of environmental objectives and performance indicators. This can include
promoting good practices of pollution prevention and consumption of water within the local
community, actions to enhance awareness (externally), participating in roundtables, initiatives or
other programmes aiming at sustainable water management, and peer and stakeholder engagement.
— Establishing and controlling water-related documented information to ensure that processes and
actions are controlled and conducted as intended, and that the intended outcomes are achieved.
In the context of managing the environmental impact of water use and water consumption, the support
activities can also be integrated with the management of other environmental topic areas.

5.4 Operational controls

5.4.1 General

To reduce variability, achieve intended outcomes and enhance performance with regard to sustainable
use and protection of water resources, including ecosystems, an organization should apply relevant
operational control(s) on the organization’s activities.
Effective management of water resources in a watershed can include cooperation with other organizations
that rely on the same water sources as well as with interested parties, such as the local population,
local authorities or nature conservation organizations.

5.4.2 Types of control

When planning action (see 4.3), including measures to achieve environmental objectives, the
organization can consider a hierarchy of control approach to minimize its actual and potential adverse
impacts its water use and discharge has on the environment, including water resources and ecosystems,
and to minimize actual and potential adverse effects from dependencies on water. Operational controls in
the upper tiers of the hierarchy aim to address environmental impacts, dependencies and associated
risks and opportunities at the source through elimination or substitution (pollution prevention).

11
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 ISO 14002-2:2023(E)

Alternatively, engineering or administrative control can be applied to address how operations are
implemented.
NOTE In some contexts, specific controls can be specified in compliance obligations.

These types of pollution prevention approaches and types of control are described as follows:
— Elimination: elimination of products, operations or environmental aspects of operations that pose
a threat to the environment, e.g. eliminating the activity, use of water in the process, or the use of
chemicals or materials that can contaminate water in the process.
— Substitution: substitution with a less harmful process, e.g. sustainable aquaculture or fisheries or
with less hazardous materials in a process to reduce the severity of adverse impacts, e.g. replacing
the process technology with one that recycles and reuses all water in the process, or consumes less
water or uses less hazardous materials.
— Engineering: engineering controls target implementation of operations and generally involve
the use of equipment or technology to control the way an operation is carried out, e.g. applying
technological controls to minimize water consumption or contaminant levels in effluent; controls
to detect and isolate environmental impacts; and ground water protection systems.
— Administrative: administrative controls include plans, rules, procedures, instructions, training
and inspections that can be used to direct the way people work or conduct activities within
specified requirements or criteria, e.g. applying procedural controls to minimize, detect and isolate
environmental impacts.
Controls can be applied individually or in combination, e.g. administrative controls can be used to
support engineering controls, to make sure that the engineering controls are consistently applied and
working properly.

5.4.3 Life cycle perspective

In addition to applying operational controls over the organization’s activities, operational controls
can also be applied with regard to a life cycle perspective if relevant. To take a life cycle perspective
in managing the use and protection of water resources, an organization should consider the relevant
stages of the life cycle of products that use or discharge water, or that otherwise have or can have
an impact on water resources. The organization should identify environmental aspects and impacts
related to water in those stages over which it has control or influence and incorporate management of
these aspects and impacts as appropriate into its environmental management system processes (e.g.
determine relevant requirements, ensure processes are adequately controlled or influenced in order to
minimize adverse impacts).

When addressing significant water-related environmental aspects and environmental impacts,

dependencies on water and the associated risks and opportunities, collective action can also be
considered over the life cycle of an organization’s products and services.
Table 3 provides examples of applying a life cycle perspective in an organization in the paper sector.
Annexes A to C provide additional examples in other sectors.

Table 3 — Application of a life cycle perspective — Example from Salmo Papers

SP focuses on post-consumer recycling as end-of-life treatment as part of a life cycle perspective.
The SP paper mill is an important channel for wastepaper that would otherwise be disposed of in a landfill. The
paperboard generated by the paper mill is then reused in many other forms of cardboard packaging and other
similar uses. The fibre in this cardboard can also be recycled many more times back into new fibreboard after
its use in packaging.
Most of the water used in the paper recycling process is itself recycled back to the pulping process and can be
reused many times before it is treated and released back into the environment.
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5.4.4 Emergency preparedness and response

Emergency preparedness and response with regard to water-related environmental conditions such
as floods, drought, supply and discharge disruptions, and impacts on water quality such as spills and
contaminations are also part of good operational control. Organizations should plan for emergency
situations by:
— identifying the potential water-related emergency situations that can have an effect on the
organization and its activities, or adverse impacts on the environment;
— determining risks and opportunities associated with water-related emergency situations as part of
its planning process (see 4.2);
— identifying uses of water that can be affected by the water emergencies;
— where appropriate, establishing a response plan(s) or procedure(s) for addressing the identified
actual and potential adverse effects (threats) and reducing the impact of water-related emergencies,
including coordination with other interested parties such as first responders and the local emergency
planning committee;
— at planned intervals, testing and reviewing the effectiveness of the emergency response plan(s) and
procedure(s).
Extreme weather events, including storms and droughts, are expected to be more likely under climate
change. Given the high level of uncertainty regarding when and how the effects of climate change and
socio-economic factors will manifest in the future, it is challenging for organizations to understand
how water-related risks and opportunities can evolve and potentially affect their operations and supply
chains. Yet an organization can benefit from considering such risks and opportunities and addressing
them in its emergency preparedness and response planning.
Some examples of emergency preparedness and response planning in relation to the use and protection
of water resources include:
— implementation of preventive activities and controls to mitigate incidents that can have adverse
impacts on groundwater, surface water, marine water or other aquatic ecosystems, or related
adverse effects on the organization, e.g. chemical storage protocols and weekly inspections for
chemical compatibility; containment; monitoring for leak detection and water quality control; and
protection from rain and run-off to reduce the risk of spills or releases that can migrate into the
watershed;
— implementation of controls to address water-related consequences that can occur during an incident
or during the incident response, e.g. following a response protocol to identify and apply containment
for stormwater drainage and run-off pathways during spill response, and capturing water used to
decontaminate response personnel and equipment in order to prevent run-off;
— training of emergency response personnel followed by response drills and consultation to ensure
that response protocols are adequate, and personnel have the necessary competence to protect
water resources;

— identification of potential situations that would require external expertise in relation to water
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resources or aquatic ecosystems, and including or engaging such expertise as needed in response
protocols.
Table 4 provides examples of emergency preparedness and response actions in an organization in the
paper manufacturing sector. Annexes A to C provide additional examples in other sectors.
 ISO 14002-2:2023(E)

Table 4 — Emergency preparedness and response actions — Example from Salmo Papers
During the planning phase of the organization’s environmental management system, the paper mill identified
a significant environmental aspect associated with process upsets that can result in spills of pulp being
delivered into the cooling water for the paper machine, which can lead to contamination in the river. To
address this potential emergency, the paper mill installed a turbidity meter in the cooling water prior to
discharge to the river. When the turbidity of the cooling water exceeded a certain threshold, the water is
automatically diverted to the facility wastewater treatment facility.
The emergency plan also takes into account the potential contamination of the river due to flooding of part of
the factory area during heavy stormwater events.

5.5 Performance action

An organization can plan performance-related actions to address significant environmental aspects
and risks and opportunities. Performance action can include, for example:
— monitoring and measurement relative to specific indicators, parameters or characteristics;
— observations or inspections to ensure awareness of current conditions and allow for intervention if
needed;
— analysis, evaluation or auditing to identify water-related trends.
Guidance on performance indicators and evaluation of performance relative to environmental
objectives and actions taken to address risks and opportunities is provided in Clause 6.

5.6 Unintended consequences of actions taken

An organization should be aware that actions can have unplanned reactions or unintended consequences.
All actions taken should be reviewed in a timely manner with regard to resulting changes in uses of
water, environmental impacts associated with water or other environmental media, and any
foreseeable emergency situations. These unintended consequences can also be delayed, e.g. with
respect to groundwater.
The organization should address these potential consequences as appropriate, including changes
needed in the environmental management system. When unintended consequences occur, it can
be necessary for the organization to take further action to correct, remediate, prevent or eliminate
adverse impacts on the environment or undesired effects on the organization.
Table 5 provides examples of identifying and addressing unintended consequences in an organization
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in the paper sector. Annexes A to C provide additional examples in other sectors.

Table 5 — Identifying and addressing unintended consequences — Example from Salmo Papers
SP sets a target to increase recycled paper content as one of its ISO 14001 environmental objectives. While
this is not water related, wastepaper delivered to the paper mill for recycling often must be stored outside for
extended periods of time. This results in the scrap paper bales being exposed to rain during the summer and
snow during the winter. This results in run-off that can contaminate surface water if not properly managed.

NOTE The following other standards and references can be helpful in relation to Clause 5:

— ISO 14001:2015, A.6.2, and ISO 14004:2016, 6.2, provide additional guidance on setting environmental
objectives and planning actions to achieve them.

— ISO 14001:2015, Clause A.7, and ISO 14004:2016, Clause 7, provide additional guidance on support actions,
including establishing necessary competence, enhancing awareness and communication.

— ISO 14001:2015, Clause A.8, and ISO 14004:2016, Clause 8, provide additional guidance on identifying
operational controls as well as planning for emergency preparedness and response.

— ISO 14040 and ISO 14044 provide principles, requirements and guidelines for life cycle assessment.

15
 ISO 14002-2:2023(E)

— ISO 14006 provides guidance on life cycles perspectives in the design stage within an environmental
management system.

— ISO 14046 provides principles, requirements and guidelines related to water footprint assessment of
products, processes and organizations based on life cycle assessment.

— ISO 14004:2016, 6.2.4, provides examples of environmental performance indicators.

— ISO 14090 offers guidance on adaptation to climate change, which can help organizations with preparedness
for such events. Reference [24] indicates how specific clauses of ISO 14090 can be utilized to support
ISO 14001.

— ISO 46001 provides guidance for the use of water efficiency indicator. (See also the annexes of ISO 46001:2019.)

— Additional guidance is listed in the Bibliography.

6 Evaluating the effectiveness of actions

6.1 General
An organization should evaluate if and to what extent the actions taken related to water withdrawal,
water use and water quality as well as the use of aquatic ecosystems are effective. This can include
evaluating effectiveness in the following areas:
— improving environmental performance and achieving environmental objectives;

— fulfilling compliance obligations;

— addressing identified water-related risks and opportunities.
In addition to evaluating effectiveness, an organization can also evaluate the cost-efficiency and the
cost-savings related to the actions taken.

6.2 Monitoring, measurement and analysis

6.2.1 General

An organization can obtain the necessary information to evaluate the effectiveness of actions taken
from monitoring, measurement and data analysis. Methods can include sampling, observation and
auditing techniques applied to assess aquatic system conditions, as well as an organization’s water
withdrawal, use, treatment and discharge or related management processes.
An organization should decide on what needs to be monitored or measured, and when, who carries
out the monitoring activities, which methods are applied, what data quality is necessary and how the
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data are to be analysed to support the evaluation. Monitoring, measurement and analysis should take
into account feedback from interested parties, including the information needs and expectations of
intended users (e.g. operational management, strategic management, and other internal and external
interested parties). This can include reporting of the results.
Monitoring programmes can also consider the dynamic complexity of the problem at hand, including
the possibility of delayed unintended consequences of actions. This can be a factor in the effects on
groundwater resources in particular, but also applies to the complex effects on integrated resources,
such as soil, water and biodiversity.
Table 6 provides examples of monitoring, measurement and analysis based on the information required
by interested parties, in an organization in the paper sector. Annexes A to C provide additional examples
in other sectors.

Provided by Accuris under license with AENOR

 16 ISO 14002-2:2023(E)
© ISO 2023 – All rights reserved
Copyright I nte rnat ional Organization for Standardization

17
ISO 14002-2:2023(E)

Table 6 — Monitoring, measurement and analysis — Example from Salmo Papers

Interested party Information Monitoring, measurement and Frequency
needs/expectations analysis actions
Local community, local Confidence that the SP Periodic evaluations, including: Twice annually,
association for the operations do not have an — benthic sampling spring, and
conservation of nature adverse impact on the autumn (fall)
and sport fishing club downstream aquatic — aquatic plant surveys
ecosystem (fish — fish population surveys
populations and diversity)
— species diversity surveys
Regional Wastewater sampling and Monitoring and measurement of:
regulatory authority analysis that demonstrates — daily flow rates Twice daily
issuing permits for compliance with regulatory
wastewater discharge permit limits — TOC, temperature Continuous
— BOD, TSS Weekly

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— cooling water turbidity Continuous
Local regulatory Evidence of control of Inspections during dry conditions Weekly
authority with stormwater Observations during rain events During rain events,
requirements to bi-annually
control stormwater
discharge to surface Monitoring effectiveness of As applicable
waters corrective actions taken

6.2.2 Indicators of performance

Evaluating the effectiveness of actions involves comparison of the current situation or state with the
original or baseline state, or with the desired or intended state, such as with a target specified in
an environmental objective. To enable this comparison, an organization should identify and track
progress against relevant, fundamental indicators of performance, or key performance indicators
(KPIs). An organization can also apply a KPI to identify trends, or to benchmark internally or with other
organizations.
Applying KPIs can provide useful information for decision-making or reporting. KPIs can be applied at
different levels of the organization (e.g. site, system, process, facility) and refer to different reporting
periods (e.g. real-time, quarterly, yearly). KPIs can involve simple or complex measurements, for
example:
— simple, absolute measures of the characteristics of environmental aspects, environmental conditions
or relevant management processes, independent of other factors;
— relative measurements that express or normalize one factor in relation to another;
— composite measurements in the form of an index or scale that incorporates multiple factors.
A comprehensive set of lagging and leading indicators can be useful for evaluating performance at
operational as well as strategic levels of management, as follows:
— Lagging indicators focus on outcomes and represent results of an organization’s activities, e.g. water
withdrawal rates or effluent water quality. These offer important system feedback for continual
improvement after the fact, but typically cannot be influenced or changed in real time.
— Leading indicators are more input-oriented, focusing on in-process elements of the environmental
management system that can be influenced more proactively to improve outcomes, e.g. the number
of employees with competency in water conservation or pollution prevention.
KPIs should be selected to allow for comparison of performance over time, in relation to the established
environmental objectives and related targets. Baseline performance can be used as a reference point for
this comparison. Since organizations are not always able to influence all the variables related to
performance, they can sometimes need to take appropriate action to allow for this comparison (e.g.

17
 ISO 14002-2:2023(E)

normalizing performance metrics to units of production, or consideration of variables such as seasonal

changes that can affect water use).
Table 7 provides examples of environmental objectives and corresponding performance indicators for
an organization in the paper sector. Annexes A to C provide additional examples in other sectors.

Table 7 — Environmental objectives and performance indicators — Example from Salmo

Papers
Environmental objective Performance indicators (leading and lagging)
Maintain current (baseline) salmon Lagging: Completion of study with baselines identified for aquatic
population levels and species diversity. species population, richness and diversity in the downstream aquatic
ecosystem.
Quantities and types of fish (monitored annually), including:
— number of salmon migrating upstream;

— richness and diversity: total number of species in the community;

Water quality: contaminant levels and cooling water temperature.
Leading: The baseline setting will determine the leading indicator(s) for
future monitoring.
Reduce water consumption by 10 % Leading: Concentration of TSS in process water (to enable re-use).
over the next year by re-use of water
Lagging: Litres of wastewater discharged per tonne of paperboard produced.
in the paper production process
compared to last year’s baseline.

NOTE The following other standards and references can be helpful in relation to Clause 6:

— ISO 14001:2015, Clause A.9, and ISO 14004:2016 Clause 9, provide additional guidance on performance
evaluation, including monitoring measurement, analysis and evaluation.

— ISO 14007 provides additional guidelines for determining environmental costs and benefits including
guidance on cost efficiency and cost savings.

— ISO 14008 specifies the methodology for monetary valuation of environmental impacts and related
environmental aspects.

— ISO 14031 provides guidelines for environmental performance evaluation and examples of KPIs. It
differentiates between environmental condition indicators and environmental performance indicators.
Environmental performance indicators can relate to management or operational performance.

— ISO 46001 provides guidance on increasing water efficiency and the use of alternative water sources.

— ISO 14033 provides information on quantitative environmental information.

— Additional guidance is listed in the Bibliography.

7 Improvement
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Based on the evaluation results (see Clause 6), an organization should address gaps in the effectiveness
of the actions taken, and any identified nonconformities, including their causes, requiring corrections
and corrective actions. It should determine opportunities for improvement and implement the necessary
actions to achieve its water-related intended outcomes. Opportunities for improvement are not
necessarily limited to the management of water, and can also be related to environmental impacts on
soil, air, biodiversity and other resources.
Actions to address opportunities for improvement can include, for example:
— engaging with other organizations for lessons learned and experience gained relative to sustainable
use and protection of water resources;
ISO 14002-2:2023(E)

— building on its success relative to sustainable use and protection of water resources to address other
environmental topic areas;
— periodically reviewing its context and strategy (see 4.1 and 4.2.1), and risks and opportunities
(see 4.2.3) to identify emerging needs, expectations or concerns that should be addressed in the
environmental management system.
Table 8 provides examples of improvement efforts for an organization in the paper sector. Annexes A
to C provide additional examples in other sectors.

Table 8 — Improvement efforts — Example from Salmo Papers

Based on the results of the environmental management system, SP reduced the amount of water discharged
per tonne produced by 54 %.
Based on the observation of storm water contamination from outside bale storage, the organization
implemented a project to eliminate outside storage of bales by placing a roof to cover the temporary bale
storage area.
 ISO 14002-2:2023(E)
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Copyright International Organization for Standardization 19
ISO 14002-2:2023(E)

Annex A
(informative)

Example of a public water utility — Ames Community Water system

The example given in this annex is in the form of a case study of a fictional public water utility, Ames
Community Water (ACW). The case provides a set of example objectives and actions (see Tables A.1
to A.8) that can be taken in a particular context, to illustrate an organization’s use of ISO 14001 to
address water-related environmental aspects, environmental impacts and environmental conditions,
dependencies on water, and the associated risks and opportunities in water production and distribution.

Table A.1 — Organizational context and priorities for taking action

What needs to be addressed

Circumstances and context (Significant environmental aspects and identified
risks/opportunities for the organization)
ACW is a small public water utility that provides Water resource use and availability.
drinking water for 3 000 residents in drought-prone Ames
Threats to the integrity and viability of the water sup-
Valley in the United States. ACW’s source is the Central
ply from salination and aquifer drawdown conditions.
Hills Aquifer, which also provides irrigation for over 2
million acres of farmland. Threats to the integrity and safety of water distribution
system, i.e. potential for disruption or contamination
ACW has a strong commitment to preserving the of water supply due to soil conditions, aging equipment
integrity of its water supply, and to protecting public and infrastructure.
health, but faces challenges due to aging equip-
ment and infrastructure, as well as environmental Opportunities to enhance consumer confidence.
conditions. The organization has traditionally had
relatively informal operations, but the general man-
ager believes the rigor and structure of a formalized
environmental management system can help them to
be more proactive in dealing with the challenges they
face.
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ISO 14002-2:2023(E)

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Table A.2 — Planning action — Example from Ames Community Water system
What needs to be Type of action
addressed

Environmen- tal
(Significant

Performance
Operational
environmental Description of planned actions

Objective

Support
aspects/identified

control

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risks and
opportunities)
Use of water resources X X ACW decides to establish a formal objective to reduce
water resource use. In order to achieve this, they plan
to promote water conservation in the region through
consumer education and by establishing a rebate pro-
gramme for consumers that rewards private households for
installation of low-flow toilets and implementation of
“water-smart” landscaping, e.g. evapotranspiration and
infiltration of water by gardening, green roofs and grass
paving blocks.
Threats to the integrity X X ACW wants to be able to take action to prevent loss of
of the water supply integrity of the water supply, and decides to implement
from salination and a monitoring programme, including standard operating
aquifer drawdown procedures that establish operating criteria and methods
conditions for periodic monitoring of:
— depth to groundwater throughout the aquifer, to
balance residential and agricultural water use;

— salinity in the aquifer, to detect increasing levels of

saltwater intrusion.
Threats to the integrity X X X ACW decides to set a formal objective to establish a
and safety of water distribution system replacement programme, includ-
distribution equipment ing inspection of distribution pipeline over a three-year
and infrastructure period and replacement of any deteriorating or damaged
sections. They also develop standard operating procedures
for management of change within the system to ensure
that changes in materials of construction are evaluated for
compatibility with the water supply prior to introduction
into the distribution system.
X X ACW is also concerned about cybersecurity and potential
effects on infrastructure and the local community, and
decides that it needs to take action to raise awareness among
employees and let them know what to do in the case of a
cyberattack. ACW also develops a response protocol in the
case that its system is compromised.
Opportunities to X X X Public health concerns can harm ACW’s reputation. ACW
enhance consumer decides to communicate externally with consumers
confidence through an annual newsletter that addresses the quality
of the water supplied to residential customers as well as
what the utility is doing to ensure a safe and sustainable
water supply. ACW already has a compliance obligation
to report on the quality of water it distributes, but wants
to go a step further to communicate on the safety of the
water supplied and the sustainability of the aquifer.
ACW also has a system for continuously monitoring the
quality of water in its distribution system and has emer-
gency plans to distribute safe water in cases where water
quality in the system is compromised.
ISO 14002-2:2023(E)

Table A.3 — Application of a life cycle perspective — Example from Ames Community
Water system
ACW recognizes that water consumption in the community can have an adverse impact on environmental
conditions and water availability, and focuses on the use stage of the life-cycle of its product. ACW implements
a consumer education programme to raise awareness related to water conservation, and encourage consumers
to conserve through an incentive programme, which offers rebates to consumers who install low-flow toilets
and implement “water-smart” landscaping.

Table A.4 — Emergency preparedness and response actions — Example from Ames Community
Water system
ACW communicates with employees on cybersecurity-related risks, and trains them on response procedures
in the case of a cyberattack. ACW also develops a response protocol in the case that its system is compromised,
and conducts an annual drill to test response capabilities and improve them where needed. ACW has identified
a list of critical equipment, and maintains a backup inventory to avoid disruption of service in the case of crit-
ical equipment failure or damage. ACW established and regularly tests a back-up generator to provide power
in the case of a power grid failure. ACW also has a system for continuously monitoring the quality of water in
its distribution system and has emergency plans to distribute safe water in cases where water quality in the
system is compromised.

Table A.5 — Identifying and addressing unintended consequences — Example from Ames Community Water
system
ACW adds chemicals to the water supply to make it safe to drink. The chemicals are transported via an
underground conveyance system, and ACW installs double-walled piping as a control to prevent release into
the environment. The use of the double-walled piping has an unintended consequence, which is when one of
the pipes was damaged, the chemical solution gradually filled the space between the primary and secondary
containment pipes, overflowed the system, and caused a spill. Since the piping was double walled, ACW did
not think there was a need for monitoring or additional containment.

Table A.6 — Monitoring, measurement and analysis — Example from Ames Community Water
system
Information Monitoring, measurement and
Interested party Frequency
needs/expectations analysis actions
Regulatory Assurance of water availa- Depth to groundwater Daily
authorities, bility, balance of residential throughout the aquifer
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local community, and agricultural water use

farmers Salinity in the aquifer

Regulatory authorities, Assurance of system Inspection of distribution pipeline 10 % of pipeline per

local community integrity, condition of month until complete
pipeline Monitoring of water quality
Continuously
Assurance of water quality
 22 ISO 14002-2:2023(E)
© ISO 2023 – All rights reserved
Copyright In ter national Organization for Standardization

23
ISO 14002-2:2023(E)

Table A.7 — Environmental objectives and performance indicators — Example from Ames Community
Water system
Performance indicators (leading
Environmental objective
and lagging)
Reduce residential water use by 10 % each year for the Leading: Per cent completion for programme
next five years (compared to previous year). This will implementation; number of individuals that have applied
be achieved by implementing consumer education and for the rebates.
rebate programmes for the Central Valley region by
the end of year one. Lagging: Reduction in average daily usage for
residential water (litres per capita/day); water
NOTE Due to climate fluctuations and intermittent extraction rate in cubic meters per year.
droughts that can lead to increased agricultural use of
water, a per cent reduction target for all water use is
not practical.
Reduce water losses by 50 % over the next three years, Leading: Per cent completion of pipeline inspection across
by establishing an infrastructure and equipment the system; per cent completion of replacement
replacement programme to reduce water loss in the according to the schedule.
distribution systems. This includes inspection of all
pipelines in the first year, and scheduled replacement Lagging: Per cent of water lost through leakage; reduction
of deteriorating or damaged sections in years two and in the number of supply interruption incidents;
three. reductions in water-extraction rate.

Table A.8 — Improvement efforts — Example from Ames Community Water system
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As noted in Table A.5, ACW identified an opportunity for improvement to its conveyance system to monitor the
interstitial space to ensure that the double wall does not lead to leakage, and installed a containment system to
receive overflow.
 ISO 14002-2:2023(E)

Annex B
(informative)

Example of a dairy cooperative — Pavitra Dairy Ltd.

The example given in this annex is in the form of a case study of a fictional dairy cooperative, Pavitra
Dairy Ltd (PDL). The case provides a set of example objectives and actions (see Tables B.1 to B.8) that
can be taken in a particular context, to illustrate an organization’s use of ISO 14001 to address water-
related environmental aspects, impacts and conditions, dependencies on water, and the associated
risks and opportunities in the food and agricultural sectors.

Table B.1 — Organizational context and priorities for taking action

What needs to be addressed
Circumstances and context (Significant environmental aspects and identified
risks/opportunities for the organization)
PDL is a dairy cooperative that represents over Wastewater discharge and run-off that can pollute
3 million milk producers in the Neva River basin in north- groundwater and/or river water.
western India. PDL has been in business for over 75 years,
Compliance with legal requirements for water
and helped to make India one of the world’s largest
discharge.
producers of packaged milk and milk products. The
organization is committed to providing the highest quality Accessibility of clean water for milk production and
milk products while preventing environmental processing.
degradation, and was an early adopter of ISO 9001 and
Meeting customer expectations for product quality.
ISO 14001.
Enhancing environmental management practices in
The region is dry most of the year, and water is scarce
farms in the supply chain.
outside of the monsoon season. The Neva is the lifeline of
the region, and protection of the river and estuarine
resources is critical for biodiversity, human health,
and the agricultural industry. PDL seeks to continually
improve its water management practices, and works
with member farms to reduce waste and protect water
quality.
PDL uses water for cleaning containers and equipment,
as well as for treating animal waste. In addition, milk
products are pasteurized using ultra-high temperature
(UHT) steam. Detergents, BOD and suspended solids
in wastewater can pose a threat to water quality. Run-
off from farmland can contain manure and ammonia,
which can affect water quality and lead to
eutrophication in the river and estuarine systems.

25
 2ISO
4 14002-2:2023(E)
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Copyright I nt ernat ional Organization for Standardization © ISO 2023 – All rights reserved
 ISO 14002-2:2023(E)

Table B.2 — Planning action — Example from Pavitra Dairy Ltd

What needs to be addressed Type of action Description of planned actions

Environmen- tal
(Significant

Performance
environmental

Operational
aspects/identified

objective

Support
control
risks and
opportunities)

Wastewater discharge that X X X Production plant wastewater is treated using ultrafiltra-

can affect river water tion to remove solids and BOD prior to discharge, to meet
quality legal requirements and protect water quality. Operators
must complete extensive training and perform treat-
Compliance with legal
ment, equipment maintenance, and effluent monitoring
requirements and measurement according to the wastewater treat- ment
manual.
To reduce the risk of thermal pollution from UHT processes,
the temperature of the non-contact cooling is monitored
and appropriate actions are taken before it can be
discharged. PDL is also exploring opportunities to
recover excess heat.
Meeting customer X X X PDL maintains high standards for cleanliness and hygiene,
expectations for and establishes operational control procedures for
product quality production and wastewater treatment operations, as
well as quality assurance monitoring of the product
before and after processing. To ensure the protection of
water resources, milk producers and dairy personnel are
trained on operational controls. Laboratory equipment
is calibrated regularly, and preventive maintenance is
scheduled and completed by competent personnel.

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X PDL publishes an annual report on its performance, and
this is made available to customers on its website.
Accessibility of clean water X X PDL implements water efficiency measures and controls
for milk production across its operations, and has implemented water
reclamation in its production plant for cleaning water.
PDL has established a procedure for monitoring water
efficiency.
Agricultural run-off that X X X Water is collected and treated to remove ammonia at
can pollute groundwater farms with concentrated animal feeding operations
and river water (CAFOs), following established procedures. PDL has
also set an objective to introduce modernized liners for
Enhancing environmental
manure lagoons over the next year, along with lagoon
management practices in management practices, monitoring and inspections.
farms in the supply chain
X X X PDL works with producers to develop lagoon management
procedures and monitoring and inspection protocols,
and provides training for workers.

Table B.3 — Application of a life cycle perspective — Example from Pavitra Dairy Ltd.
Animal feeding operations can be a major source of environmental degradation, especially in relation to
manure storage. Nitrate pollution from producer farms in the supply chain has been one of the greatest chal-
lenges for PDL in its efforts to protect water quality in the Neva River basin. Recognizing this, PDL engages
with producers in the cooperative to implement best management practices for manure, and regularly mon-
itors nitrate levels in the river. PDL works with producers to establish operating criteria, train employees on
operational controls, and implement monitoring and inspection protocols for manure management.

27
ISO 14002-2:2023(E)

Table B.4 — Emergency preparedness and response actions — Example from Pavitra Dairy Ltd.
PDL identified power failure in its processing and treatment facilities as an emergency situation that can result
in adverse effects on product quality, product waste, and release of pollutants to groundwater and surface
water. In order to prepare for and be able to respond to such a situation, PDL installed an emergency backup
power system, and developed emergency response procedures for operating the backup system. The backup
generators are regularly started and operated to ensure that they will start when needed. Employees at the
facility also conduct drills and coordinate efforts with the local power utility at least annually to ensure they
are prepared in the case of an actual emergency. This ensures that product quality can be maintained and
environmental impacts are adequately controlled.

Table B.5 — Identifying and addressing unintended consequences — Example from Pavitra
Dairy Ltd.
In its efforts to protect water quality in the river basin, PDL took action with its producers to install modern-
ized liners for manure lagoons. This controlled the nitrogen released to the soil and groundwater; however,
the change in storage practices did not account for interactions of the nitrogen cycle. The diversion of nitrogen
from the other pathways resulted in an unintended increase in volatilization and emissions of nitrogen and
ammonia to the air. After discovering this, PDL provided farmers with floating covers for the lagoons to control
emissions and minimize air pollution. PDL is considering the feasibility of incorporating anaerobic digesters at
some of the larger farms to capture methane and convert it to biofuel that can be used on the farms.

Table B.6 — Monitoring, measurement and analysis — Example from Pavitra Dairy Ltd.
Information Monitoring, measurement and
Interested party Frequency
needs/expectations analysis actions
Regulatory authorities, Assurance of water quality Monitoring and measurement of Daily
farmers, local in the Neva river and solids, BOD and tempera- ture
Weekly
communities estuarine areas of wastewater treatment
discharge; measurement of
nitrates in groundwater and
surface water downgradient of
manure lagoons.
Inspection of lagoon systems.
Consumers Assurance of product Monitoring and measurement of Daily/continuous
quality milk product characteristics for
microbiological quality
assurance at processing plant
intake, as well as after
processing.
Farmers, regulators On-farm monitoring of somatic Daily
cell count to detect mastitis and
potential for microbial
contamination.
Assurance of access to clean water Daily
for milk production; monitoring of
water use (per unit), including
water used in washing
equipment to identify
opportunities to reduce use of
water.
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 ISO 14002-2:2023(E)

Table B.7 — Environmental objectives and performance indicators — Example from Pavitra Dairy Ltd.
Performance indicators (leading
Environmental objective
and lagging)
Reduce phosphates and nitrates in farm run-off by Leading: Per cent completion of liner installations and the
90 % by the third quarter of next year. This involves number of workers trained on the safe land application
the use of manure as agricultural land topdressing and practices; per cent implementation of procedures and
creating manure lagoons for later use of the protocols.
manure. Land application practices can be improved to
Lagging: Reduced concentration of phosphorus and total
apply manure away from river banks and through the
construction of manure lagoons, installing liners for nitrogen in the Neva River.
manure lagoons, and sustainable lagoon management.
Work with producers to develop lagoon management
procedures and monitoring and inspection protocols.
Train workers on safe land application practices,
procedures and protocols.

Table B.8 — Improvement efforts — Example from Pavitra Dairy Ltd.

Even with enhanced manure management practices in place, nutrients that can have an adverse impact on
water quality are still present in farm run-off due to the use of manure as a fertilizer on farm fields. PDL plans
to investigate and test feed management options to reduce the amount of nutrients in animal waste, including
phase feeding that adjusts feed to animal needs and age, and amino acid supplements. PDL will also investigate
options for the use of liquid manure and other fertilizers to avoid excess of nitrogen compounds and
subsequent contamination of surface waters and groundwater.
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27
ISO 14002-2:2023(E)

Annex C
(informative)

Example of a chemical facility — AB Chemical

The example given in this annex is in the form of a case study of a fictional chemical supplier, AB
Chemical (ABC). The case provides a set of example objectives and actions (see Tables C.1 to C.8) that
can be taken in a particular context to illustrate an organization’s use of ISO 14001 to address water-
related environmental aspects, impacts and conditions, dependencies on water, and the associated
risks and opportunities in chemical manufacturing.

Table C.1 — Organizational context and priorities for taking action

What needs to be addressed
Circumstances and context (Significant environmental aspects/identified
risks and opportunities for the organization)
ABC is a supplier of dyes and other chemicals used in Protection of local communities downstream using
different industry sectors including the clothing industry. treated river water for drinking water supply.
Key raw materials are anthraquinone derivates for the
production of vat dyes such as Indigo. Avoidance of harm from trace quantities of specific
biological active compounds in the wastewater
The company also manufactures surface treatments discharge and risk to biodiversity.
and coatings of consumer goods. In the process, metallic
compounds are used including chromium trioxide. Some Potential decrease in quality of the mix of well
products are also used as intermediates for pharma- water and surface water (rising calcium
ceutical products. Water used in the production process is concentrations) that can affect manufacturing
obtained from the local municipal water supply and processes.
from several on-site wells. A small fraction of water is Compliance with cooling water thermal discharge
withdrawn from a small river adjacent to the facility. permit limits.
Increased calcium concentrations can occur when using a
higher relative amount of water from the wells. Minimizing the threat to water quality in the river
during low flow periods and opportunities to
The company operates a wastewater treatment facility maintain a positive water balance.
that discharges effluent to a small river adjacent to the
facility. The small river enters a bigger river
approximately 20 km downstream, which then flows for
approximately 100 km where it enters the ocean. Several
municipalities located on the big river use it as a drinking
water supply after treating it through filtration and
chlorination.
Process cooling water is treated in cooling towers and then
discharged to the small river under permit from the local
environmental regulatory agency.
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The smaller and bigger rivers are located in the southern

part of Europe where significant seasonal reductions in
flow is experienced in the summer months.
The small river is a sensitive ecosystem especially in the
summer months when flow rate is low.
 ISO 14002-2:2023(E)

Table C.2 — Planning action — Example from AB Chemical

What needs to be addressed Type of action

Environmen- tal
(Significant environmental
aspects/identified risks

Performance
Operational
and opportunities) Description of planned actions

objective

Support
control
Protection of local X X X Communities downstream of the facility use river
communities downstream water as a drinking water source for residents.
using treated river water for Chemicals discharged from the manufacturing facility
drinking water supply. wastewater treatment plant can be a potential
contamination source mainly due to an emergency
Avoidance of harm from trace
situation.
quantities of specific
biologically active com- The organization decides to establish an environ- mental
pounds in the wastewater objective, controls, and a monitoring and
discharge and risk to biodi- measurement plan to ensure that certain pollutants are
versity. minimized in facility wastewater and neither
threaten downstream drinking water supplies nor the
biodiversity of the river.
It is planned to increase the volume of the fire water
retention ponds.
Potential decrease in quality X X X The surface treatment and coating manufacturing is
of well water and surface sensitive to the amount of calcium present in the
water quality (rising calcium process feedwater. Too much calcium affects the
concentrations) that can affect ability of the coating to adhere to the surface to
manufacturing processes. which is ultimately applied by the customers.
The organization decides to create an environmental
objective and monitoring and measurement plan to
ensure well and river water used in the manufactur- ing
process is maintained at acceptable calcium levels
through on-site pretreatment if required.
Compliance with cooling X X X The local environmental regulatory agency
water thermal discharge discharge permit is issued to ensure that cooling water
permit limits. discharged to the small river does not adverse- ly affect
the small river ecosystem. The organization
establishes an objective and measures to ensure the
permit temperature limits are not exceeded, including
protocols for monitoring of temperature.
This includes an operational control to add well water to
reduce the temperature to a safe level that will not
violate the permit conditions if water temperatures begin
to approach permit limits, while also respecting permit
limits for water withdrawal.
Minimizing the threat to X X X The organization decides to establish objectives and
water quality in the river measures to ensure that a net positive water balance to
during low flow periods and the small river is maintained, and quality of the
opportunities to maintain a wastewater does not have an adverse impact on biodi-
positive water balance. versity nor the water quality of the small river during
periods of low river flow.
This includes an operational control to supplement the
flow in the small river with water that comes from
the on-site wells. ABC ensures that the increased use of
well water respects the limits of its permit for water
withdrawal.

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 ISO 14002-2:2023(E)
© I S O 2 0 2 3 – A l l rights reserved
Copyright International O rg a niz a t io n fo r S t a n d a r d i z a t i o n
29
 ISO 14002-2:2023(E)

Table C.3 — Application of a life cycle perspective — Example from AB Chemical

ABC establishes controls in the design stage of the life cycle of its products from the coating department, to
contribute to water conservation. The product design makes it possible to reduce the flow rate, and therefore
the amount of water used by the consumer. This includes hot water, and thus also reduces consumer energy
use.
This is also taken up by the department of colour production, since water conservation and prevention of
pollution is very important for the dyeing industry. Controls also include close interaction with the partners of
the dye industry to further optimize the colours to reduce water consumption and minimize pollution from the
later dyeing process.
Supply chain considerations are of importance as well, due to the use of heavy metals and their origin,
potentially even for further tiers up to the mining of raw materials. Regular supplier audits are in place
according to best practices.

Table C.4 — Emergency preparedness and response actions — Example from AB Chemical
ABC identifies control of fire water run-off to its stormwater system as part of its emergency response plan, as
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follows.
The stormwater system flows into the nearby river and, without spill containment procedures, can have
adverse impacts on the flora and fauna of the aquatic system or the groundwater itself.
ABC trains response personnel on its procedures and how to use the system in an emergency, in order to
reduce the potential for contamination of the stormwater system and the groundwater.
In addition, ABC identifies emergency response procedures in the case of chemical spills or leakages, with
similar risk scenarios to that of the fire water run-off. The volume of the fire water retention pond will be
increased.
The building itself is constructed to be able to capture all spills or leakage in containment, and the respective
contaminated water is then externally treated by a specialized company with a physical chemical treatment
option. As part of its emergency preparedness efforts, ABC conducts an annual joint exercise with the local fire
brigade regarding one of these critical scenarios.

Table C.5 — Identifying and addressing unintended consequences — Example from AB Chemical
Due to the water saving programme, several pipes have experienced lower flow rates leading to blockage via
sedimentation. This not only caused a maintenance issue, but also required significant fresh water for rinsing.
An assessment was done and based on that, water with very low contamination was approved for use to
regularly clean the respective wastewater pipelines.
The treatment itself remains unchanged in the biological treatment facility of the site. However, much less
fresh water is used and this contributes to a reduction of the use of well water and therefore the total water
consumption.
The reduction of total water consumption can lead to excess thermal discharges to the small river, especially
during low flow periods. To avoid these unintended consequences, ABC continuously monitors the temperature
of the river, the temperature of the water released into the river and the temperature of the water entering the
wastewater facility of the site.
ISO 14002-2:2023(E)

Table C.6 — Monitoring, measurement and analysis — Example from AB Chemical

Interested party Information Monitoring, measurements Frequency
needs/expectations and analysis action
Regulatory authorities, Monitoring data TOC, BOD salt content, heavy Annual report and
with requirements for metals, undissolved solids and continuous
water use, and Groundwater status and many more. measurement
wastewater temperature of the
wastewater released. Groundwater level tracking
discharge
and temperature control of
Amount of wastewater as well the wastewater released in
as key data of the composition relation to the river water.
of released wastewater.
Investors Detailed non-financial Environmental At least once a year
reporting with additional performance-related but with regular
information on investments for non-financial reporting updates on the
avoidance/reduction of and KPI setting. internet
environmental impact.
Customers General sustainability relevant Customer rating of environ- Annually
programme as well as some mental performance of the Annually, and after
details on specific parameters products provided by ABC.
changes to products or
including assurance not to
Review/update of product- processes
contain certain by-products.
related environmental aspects.
Neighbourhood General information on what Standard reporting. Regular monitoring
is done at the site, “behind the and reporting
fence”. Monitoring of groundwater level
and river temperature, and Continuous update,
Information about emergency publication for interested but at least every
measures which sometimes parties; communication of in- five years
need to apply. formation on social media and Annual open house
through “open house” days.
 © I S O 2 0 2 3 – A l l rights reserved
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ISO 14002-2:2023(E) 31
Copyright International O rg a niz a t io n fo r S t a n d a r d i z a t i o n
ISO 14002-2:2023(E)

Table C.7 — Environmental objectives and performance indicators — Example from AB Chemical
Environmental objective Performance indicators (leading and lagging)
Ensure a net positive water balance as follows. Leading indicators:
Reduce process water use by 20 % in the next year, — increase of water recycled/water used in the process
while ensuring that this does not lead to a negative (litres recycled/litres used per day)
impact on the river because of high water tempera-
tures in summer time. Therefore, reduce the small — temperature of the river (°C)
portion of water withdrawn from the river to zero,
while still keeping the same quantity of well water. Lagging indicators:
NOTE As this would lead to a relative increase of — total water use in year X (m3) and comparison over
calcium in the production process, additional meas- time
ures to reduce the calcium concentrations of the well
water are required (e.g. ion exchange). — water extraction from the wells compared to
wastewater (m3)

— temperature of the wastewater entering the

wastewater treatment facility (°C)
Minimize trace quantities of specific biologically Leading indicator: Involvement of employees including
active compounds in the wastewater discharge to improvement programmes (number of persons trained on
biological no effect levels at the river level within the operational control procedures and trainings per year).
next 24 months.
Improvement proposals per year on pollution prevention
topics.
Lagging indicator: Concentration of certain compounds in
the wastewater discharge or the river water (in µg/l).

By the end of the year, establish a monitoring Leading indicator: Daily calcium measurement,
programme for calcium, with pre-treatment to maximum level of calcium in mg/ l.
ensure well water used in the manufacturing process
Lagging indicator: Full implementation of the programme,
is maintained at acceptable calcium levels.
by end of year.
Ensure full compliance with permit limits for the Leading indicator: Full implementation of the
temperature of the water leaving the site. (Compliance operational control to ensure the temperature is well
temperature 30 °C.) below the permit limit (28 °C).
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This includes an operational control to add well water Temperature of the wastewater at the entry of the
if water temperatures begin to approach permit biological treatment facility.
limits, in order to reduce the temperature to a safe Lagging indicator: Temperature of the wastewater at the
level that will not violate permit conditions, while exit of the site.
also respecting permit limits for water with- drawal.

Table C.8 — Improvement efforts — Example from AB Chemical

In order to reduce use of freshwater for rinsing, ABC assessed and approved the use of grey water for cleaning
pipelines. This will reduce use of well water and reduce impact on groundwater levels.
The amount of waste sent to the landfill per tonne of material was reduced by 90 %. Water consumption was
reduced by 10 % although the total production volume has increased in the last 10 years by 50 %.
Due to the solvent recycling, the total amount of chemicals consumed per tonne of material was significantly
reduced.
The amount of sludge sent to landfill was reduced by 50 % by improvement of the biological process in the
wastewater treatment facility (oxygen use and other optimizations). The sludge can now be incinerated and
will be used in future for a cement factory. ABC is setting up a programme to improve wastewater treatment
and recycling of process water, while still ensuring compliance with the permitted temperature level at all
times.
 ISO 14002-2:2023(E)

Annex D
(informative)

Clarification of concepts

In addition to the terms and definitions given in Clause 3, clarification of selected concepts is provided
as follows to prevent misunderstanding:
— The use of the word “any” implies selection or choice.
— The words “appropriate” and “applicable” are not interchangeable. “Appropriate” means suitable
(for, to) and implies some degree of freedom, while “applicable” means relevant or possible to apply
and implies that if it can be done, it needs to be done.
— The word “consider” means it is necessary to think about the topic but it can be excluded; whereas
“take into account” means it is necessary to think about the topic but it cannot be excluded.
— “Continual” indicates duration that occurs over a period of time, but with intervals of interruption
(unlike “continuous” which indicates duration without interruption). “Continual” is therefore the
appropriate word to use when referring to improvement.
— The word “effect” is used to describe the result of a change to the organization. The phrase
“environmental impact” refers specifically to the result of a change to the environment.
— The word “ensure” means the responsibility can be delegated, but not the accountability.
— This document uses the term “interested party”; the term “stakeholder” is a synonym as it represents
the same concept.
— The usage of “identify” and “determine” is intended to harmonize with the standardized management
system terminology. The word “determine” implies a discovery process that results in knowledge.
— The phrase “intended outcome” is what the organization intends to achieve by implementing its
environmental management system. The minimal intended outcomes include enhancement of
environmental performance, fulfilment of compliance obligations and achievement of environmental
objectives. Organizations can set additional intended outcomes for their environmental management
system. For example, consistent with their commitment to protection of the environment, an
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organization can establish an intended outcome to work towards sustainable development.
— The phrase “person(s) doing work under the organization’s control” includes persons working for
the organization and those working on its behalf for which the organization has responsibility (e.g.
contractors).
— Where the term “ecosystem(s)” is used, it should be understood as “ecosystem(s) and related
biodiversity”.
 ISO 14002-2:2023(E)

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[11] ISO 14046, Environmental management — Water footprint — Principles, requirements and
guidelines
[12] ISO/TR 14073:2017, Environmental management — Water footprint — Illustrative examples on
how to apply ISO 14046
[13] ISO 14090, Adaptation to climate change — Principles, requirements and guidelines
[14] ISO 14971:2019, Medical devices — Application of risk management to medical devices
[15] ISO 22447:2019, Industrial wastewater classification
[16] ISO 22449-1:2020, Use of reclaimed water in industrial cooling systems — Part 1: Technical
guidelines
[17] ISO 22449-2:2020, Use of reclaimed water in industrial cooling systems — Part 2: Guidelines for
cost analysis
[18] ISO 22524:2020, Pilot plan for industrial wastewater treatment facilities in the objective of water
reuse
[19] ISO 23043:2021, Evaluation methods for industrial wastewater treatment reuse processes
[20] ISO 23044:2020, Guidelines for softening and desalination of industrial wastewater for reuse
[21] ISO 31000, Risk management — Guidelines
[22] ISO 46001:2019, Water efficiency management systems — Requirements with guidance for use
[23] IEC 31010:2019, Risk management — Risk assessment techniques
[24] ISO White Paper: How to use ISO 14090 to support adaptation to climate change in an ISO 14001
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environmental management system. ISO, Geneva, 2021

[25] United Nations’ Sustainable Development Goals (SDGs), [Link]

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 34 ISO 14002-2:2023(E)
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Copyright I nt ernat ional Organization for Standardization

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 ISO 14002-2:2023(E)

Provided by Accuris under license with AENOR

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Copyright International Organization for Standardization

Provided by Accuris under license with AENOR

ISO 14002-2:2023(E)
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ICS 13.020.10; 03.100.70; 13.060.01

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