Eco-label
An eco-label is a claim or mark intended to communicate an environmental characteristic of a product or service. Criteria, verification and independence vary by scheme. When assurance or audit work depends on the claim, the practitioner evaluates its basis and evidence instead of assuming the label alone proves the claim.
Worked example
A supplier displays a recycled-content label; the practitioner checks the scheme criteria and evidence supporting the percentage claimed.
Common mistake
Not every eco-label is independently certified or establishes that the product has no environmental impact.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |