ISO 14001
ISO 14001 specifies requirements for an environmental management system. It supports a systematic approach to environmental responsibilities, objectives and improvement. An organisation can use the standard without seeking third-party certification, while any certification concerns the defined system and scope. The applicable edition matters for detailed requirements; certification is not proof of zero environmental harm or automatic compliance with every law.
Worked example
A business develops an environmental management system and, if it chooses, obtains an independent certification assessment against the relevant edition and scope.
Common mistake
Do not equate a system certificate with approval of every product or claim that publication of a new edition automatically makes it the examination basis.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Supporting | September 2026–June 2027 |