The standards checklist

Every footprint is tested against these 30 requirements, and its report shows which are met, justified or not met. Following the standards is a way of working, not a certificate: see what we claim, and what we don't, and ISO 14067 explained.

Every footprint is tested against each line below. The clause is the section of the standard that requires it. “—” means the standard does not require it.

Goal and scope

RequirementISO 14040/44ISO 14067PACT v3
The study's purpose is written down
What the footprint is for, why it was made and who will read it.
§4.2.2§6.3.1—
No public claim that one product beats another
A footprint may not be used to tell the public that one product is better than a competitor's.
§4.2.2; Amd 1 Annex C§Annex A, Annex B—
The unit is clear, and a partial footprint is labelled as such
Cradle-to-grave needs a functional unit (what the product does). Cradle-to-gate uses a declared unit and is labelled a partial footprint.
§4.2.3.2§6.3.3§3.2.4
The system boundary is described
Which life-cycle stages and processes are in, and which are out.
§4.2.3.3§6.3.4, 7.3 b§3.2.3
The time period is stated and justified
Which months or years of data the footprint represents, and why.
—§6.3.6§3.2.3
Product category rules are used where they exist
If a recognised rulebook exists for this product type, it is followed; if not, that is stated.
—§6.2§3.1.2

Inventory (the data)

RequirementISO 14040/44ISO 14067PACT v3
Anything left out is small, estimated and reported
Excluded processes must be listed with an estimate. PACT caps them at under 3 % in total.
§4.2.3.3.3§6.3.4.3§3.3.1.2
The data is checked for consistency
Materials must add up to the product's weight (within 5 %) before anything is calculated.
§4.3.2–4.3.3§6.4.3—
Own processes use measured data, or say why not
Energy in the company's own factories must be metered; an estimate needs a written reason.
—§6.3.5§4.1.3
Every database value is referenced and fit for purpose
Each factor names its source, version and link. Only attributional, maintained datasets are used.
§4.3.2§6.3.5§4.1.3.2
Shared factory burdens are split by the standard rules
When a factory makes more than one product, emissions are split by mass, or by value when prices differ by more than 5×, and the alternative is tested.
§4.3.4§6.4.6§3.3.1.4
Recycling is counted with the cut-off method
Recycled input carries the recycling burden; no credits for future recycling.
§4.3.4.3§6.4.6.3§3.3.2.2
Electricity covers its whole life cycle
Each kWh must include fuel supply upstream, generation and grid losses, for all greenhouse gases.
§4.3.2–4.3.3§6.4.9.4.1§3.3.2.3
Electricity follows the market-based rules
Green-power contracts count only if they meet the quality criteria; otherwise the residual mix is used where one is published.
—§6.4.9.4.4§3.3.2.3, Box 7
Land-use change is counted and shown separately
Emissions from clearing land in the last 20 years are included and reported on their own line.
—§6.4.9.5§3.3.2.4
Biogenic carbon is counted in and out
Carbon absorbed by plants is counted as a removal (−1) and released carbon as an emission (+1); the carbon content is reported.
—§6.4.9.2, 6.4.9.3, 6.5.2§3.3.2.4
Air freight is shown separately, without radiative forcing
Air freight emissions are listed on their own and do not include the high-altitude multiplier.
—§6.4.9.7§3.3.2.1
No offsets or avoided emissions
Carbon credits and 'avoided' emissions can never reduce the footprint.
—§6.3.4.1§3.3.2.2

Impact assessment

RequirementISO 14040/44ISO 14067PACT v3
Latest IPCC warming factors (AR6, 100 years)
Gases are converted to CO₂e with the IPCC's latest 100-year factors.
§4.4.2§6.5.1§3.2.2
Fossil and biogenic methane are kept apart
Methane from fossil and biological sources uses different factors; biogenic CO₂ counts −1 in and +1 out.
—§6.5.2—

Interpretation

RequirementISO 14040/44ISO 14067PACT v3
Key choices are stress-tested
The result is recalculated with alternative factors, allocation and scenarios to show how much the choices matter.
§4.5.3.3§6.4.5, 6.6—
Uncertainty is assessed
A Monte Carlo range shows how far the true value could plausibly be from the result.
—§6.6—
Data quality is scored
Every line is scored 1–5 on technology, geography and time, and the share of primary data is reported.
§4.2.3.6§6.3.5§4.2.2, 4.2.3
Limitations are stated
Assumptions, warnings and the limits of a climate-only study travel with every result.
§4.5.4§6.6, Annex A—

Reporting

RequirementISO 14040/44ISO 14067PACT v3
Results are broken down the required way
Per life-cycle stage, plus fossil, biogenic, land-use change and aircraft emissions each shown separately.
—§7.2§3.3.1, data model
The study report contains every required item
Unit, boundary, data sources, allocation, electricity treatment, assumptions and the other ISO 14067 report items are generated with each result.
§5.2§7.3—
The PACT data file is complete
The file a customer receives has every field PACT requires, in the right format.
——§6.1; Tech Specs v3.0.3
The primary data share is reported
How much of the footprint rests on the company's own data and supplier-specific factors.
——§4.2.2

Review and verification

RequirementISO 14040/44ISO 14067PACT v3
Independent critical review
An independent reviewer checks the study (ISO/TS 14071). Optional under ISO 14067, but needed before public comparisons.
§6§8—
Third-party verification of the calculation model
Since 2025 PACT requires an independent verifier to check the calculation model (limited assurance).
——§5.3.3

Clause numbers: ISO 14040:2006 and ISO 14044:2006 as held (the 2017 and 2020 amendments are not yet reviewed); ISO 14067:2018; PACT Methodology v3.0 and Technical Specifications v3.0.3. ISO 14067 is under revision (working draft, 2026); the check will follow the new edition when it is published.