SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006+AMD1:2020, IDT

(ICS 13.020.10; 13.020.60)

SINGAPORE STANDARD

Environmental management – Life cycle

assessment – Principles and framework
Incorporating Amendment No. 1

Confirmed 2022
 SS ISO 14040:2017(2022)+A1:2022
ISO 14040:2006+AMD1:2020, IDT
(ICS 13.020.10; 13.020.60)

SINGAPORE STANDARD
Environmental management – Life cycle
assessment – Principles and framework

Published by Enterprise Singapore

All rights reserved. Unless otherwise specified, no part of this publication may be
reproduced or utilised in any form or by any means, electronic or mechanical, including
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Request for permission can be sent to: [email protected].

© ISO 2006
© Enterprise Singapore 2022

ISBN 978-981-5042-68-9
 SS ISO 14040:2017(2022)+A1:2022

National Foreword

This Singapore Standard was prepared by the Working Group on Greenhouse Gases (GHG) and
Product Life Cycle set up by the Technical Committee on Environmental Management under the
purview of the Environment and Resources Standards Committee.

This standard is an identical adoption of ISO 14040:2006, “Environmental management — Life cycle
assessment — Principles and framework”, including the amendment to this edition, published by the
International Organization for Standardization.

NOTE 1 – Where appropriate, the words “International Standard” are read as “Singapore Standard”.

NOTE 2 – Reference to International/Overseas Standards are replaced by applicable Singapore Standards or

Technical References.

Attention is drawn to the possibility that some of the elements of this Singapore Standard may be the
subject of patent rights. Enterprise Singapore shall not be held responsible for identifying any or all of
such patent rights.

NOTE

1. Singapore Standards (SSs) and Technical References (TRs) are reviewed periodically to keep abreast of technical changes,
technological developments and industry practices. The changes are documented through the issue of either amendments
or revisions. Where SSs are deemed to be stable, i.e. no foreseeable changes in them, they will be classified as “Mature
Standards”. Mature Standards will not be subject to further review, unless there are requests to review such standards.

2. An SS or TR is voluntary in nature except when it is made mandatory by a regulatory authority. It can also be cited in
contracts making its application a business necessity. Users are advised to assess and determine whether the SS or TR is
suitable for their intended use or purpose. If required, they should refer to the relevant professionals or experts for advice
on the use of the document. Enterprise Singapore and the Singapore Standards Council shall not be liable for any damages
whether directly or indirectly suffered by anyone or any organisation as a result of the use of any SS or TR. Although care
has been taken to draft this standard, users are also advised to ensure that they apply the information after due diligence.

3. Compliance with a SS or TR does not exempt users from any legal obligations.

II
COPYRIGHT
SS ISO 14040:2017(2022)+A1:2022

INTERNATIONAL ISO
STANDARD 14040

Second edition
2006-07-01

Environmental management — Life cycle

assessment — Principles and framework
Management environnemental — Analyse du cycle de vie — Principes
et cadre

Reference number
ISO 14040:2006(E)

© ISO 2006
SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006(E)

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ii © ISO 2006 – All rights reserved

SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006(E)

Contents Page

Foreword............................................................................................................................................................ iv
Introduction ........................................................................................................................................................ v
1 Scope ..................................................................................................................................................... 1
2 Normative references ........................................................................................................................... 1
3 Terms and definitions........................................................................................................................... 1
4 General description of life cycle assessment (LCA)......................................................................... 6
4.1 Principles of LCA .................................................................................................................................. 6
4.2 Phases of an LCA ................................................................................................................................. 7
4.3 Key features of an LCA ........................................................................................................................ 8
4.4 General concepts of product systems ............................................................................................... 9
5 Methodological framework ................................................................................................................ 11
5.1 General requirements......................................................................................................................... 11
5.2 Goal and scope definition .................................................................................................................. 11
5.3 Life cycle inventory analysis (LCI).................................................................................................... 13
5.4 Life cycle impact assessment (LCIA) ............................................................................................... 14
5.5 Life cycle interpretation ..................................................................................................................... 16
6 Reporting ............................................................................................................................................. 16
7 Critical review...................................................................................................................................... 17
7.1 General................................................................................................................................................. 17
7.2 Need for critical review....................................................................................................................... 17
7.3 Critical review processes................................................................................................................... 17
Annex A (informative) Application of LCA..................................................................................................... 18
Bibliography ..................................................................................................................................................... 20

© ISO 2006 – All rights reserved iii

SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006(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.

International Standards are drafted in accordance with the rules given in the ISO/IEC Directives, Part 2.

The main task of technical committees is to prepare International Standards. Draft International Standards
adopted by the technical committees are circulated to the member bodies for voting. Publication as an
International Standard requires approval by at least 75 % of the member bodies casting a vote.

Attention is drawn to the possibility that some of the elements of this document may be the subject of patent
rights. ISO shall not be held responsible for identifying any or all such patent rights.

ISO 14040 was prepared by Technical Committee ISO/TC 207, Environmental management, Subcommittee
SC 5, Life cycle assessment.

This second edition of ISO 14040, together with ISO 14044:2006, cancels and replaces ISO 14040:1997,
ISO 14041:1998, ISO 14042:2000 and ISO 14043:2000, which have been technically revised.

iv © ISO 2006 – All rights reserved

SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006(E)

Introduction
The increased awareness of the importance of environmental protection, and the possible impacts associated
with products 1), both manufactured and consumed, has increased interest in the development of methods to
better understand and address these impacts. One of the techniques being developed for this purpose is life
cycle assessment (LCA).

LCA can assist in

⎯ identifying opportunities to improve the environmental performance of products at various points in their
life cycle,

⎯ informing decision-makers in industry, government or non-government organizations (e.g. for the purpose
of strategic planning, priority setting, product or process design or redesign),

⎯ the selection of relevant indicators of environmental performance, including measurement techniques,

and

⎯ marketing (e.g. implementing an ecolabelling scheme, making an environmental claim, or producing an

environmental product declaration).

For practitioners of LCA, ISO 14044 details the requirements for conducting an LCA.

LCA addresses the environmental aspects and potential environmental impacts 2) (e.g. use of resources and
the environmental consequences of releases) throughout a product's life cycle from raw material acquisition
through production, use, end-of-life treatment, recycling and final disposal (i.e. cradle-to-grave).

There are four phases in an LCA study:

a) the goal and scope definition phase,

b) the inventory analysis phase,

c) the impact assessment phase, and

d) the interpretation phase.

The scope, including the system boundary and level of detail, of an LCA depends on the subject and the
intended use of the study. The depth and the breadth of LCA can differ considerably depending on the goal of
a particular LCA.

The life cycle inventory analysis phase (LCI phase) is the second phase of LCA. It is an inventory of
input/output data with regard to the system being studied. It involves collection of the data necessary to meet
the goals of the defined study

The life cycle impact assessment phase (LCIA) is the third phase of the LCA. The purpose of LCIA is to
provide additional information to help assess a product system’s LCI results so as to better understand their
environmental significance.

1) In this International Standard, the term “product” includes services.

2) The “potential environmental impacts” are relative expressions, as they are related to the functional unit of a product
system.

© ISO 2006 – All rights reserved v

SS ISO 14040:2017(2022)+A1:2022

ISO 14040:2006(E)

Life cycle interpretation is the final phase of the LCA procedure, in which the results of an LCI or an LCIA, or
both, are summarized and discussed as a basis for conclusions, recommendations and decision-making in
accordance with the goal and scope definition.

There are cases where the goal of an LCA can be satisfied by performing only an inventory analysis and an
interpretation. This is usually referred to as an LCI study.

This International Standard covers two types of studies: life cycle assessment studies (LCA studies) and life
cycle inventory studies (LCI studies). LCI studies are similar to LCA studies but exclude the LCIA phase. LCI
studies are not to be confused with the LCI phase of an LCA study.

Generally, the information developed in an LCA or LCI study can be used as part of a much more
comprehensive decision process. Comparing the results of different LCA or LCI studies is only possible if the
assumptions and context of each study are equivalent. Therefore this International Standard contains several
requirements and recommendations to ensure transparency on these issues.

LCA is one of several environmental management techniques (e.g. risk assessment, environmental
performance evaluation, environmental auditing, and environmental impact assessment) and might not be the
most appropriate technique to use in all situations. LCA typically does not address the economic or social
aspects of a product, but the life cycle approach and methodologies described in this International Standard
can be applied to these other aspects.

This International Standard, like other International Standards, is not intended to be used to create non-tariff
trade barriers or to increase or change an organization's legal obligations.

vi © ISO 2006 – All rights reserved

SS ISO 14040:2017(2022)+A1:2022

INTERNATIONAL STANDARD ISO 14040:2006(E)

Environmental management — Life cycle assessment —

Principles and framework

1 Scope
This International Standard describes the principles and framework for life cycle assessment (LCA) including

a) the goal and scope definition of the LCA,

b) the life cycle inventory analysis (LCI) phase,

c) the life cycle impact assessment (LCIA) phase,

d) the life cycle interpretation phase,

e) reporting and critical review of the LCA,

f) limitations of the LCA,

g) relationship between the LCA phases, and

h) conditions for use of value choices and optional elements.

This International Standard covers life cycle assessment (LCA) studies and life cycle inventory (LCI) studies. It
does not describe the LCA technique in detail, nor does it specify methodologies for the individual phases of
the LCA.

The intended application of LCA or LCI results is considered during the goal and scope definition, but the
application itself is outside the scope of this International Standard.

This International Standard is not intended for contractual or regulatory purposes or registration and
certification.

2 Normative references
The following referenced documents are indispensable for the application 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 14044, Environmental management — Life cycle assessment — Requirements and guidelines

© ISO 2006 – All rights reserved 1