Developing a New ISO 14OO1 Reporting Standard

摘要

Environmental reporting has been a contentious issue since ISO 14001 was drafted during the mid-1990s. At that time, the work group charged with writing the standard was characterized by two distinct positions. Some participants wanted to include a requirement that organizations regularly share information about their significant environmental aspects and impacts with interested external parties. Others opposed to a mandatory reporting requirement argued external reporting fell outside the scope of a system that purported to assist in internal management of environmental issues.