ISC Global systematizes 27 international standards, programs, and regulations on environment, climate, and sustainability – from ISO 14064 (GHG inventory), ISO 14067 (product carbon footprint), GRI, CDP, to EU Taxonomy, EUDR, and EcoVadis. This is the foundational toolkit that helps Vietnamese enterprises meet ESG requirements, achieve the Net Zero 2050 roadmap, and overcome technical barriers when exporting to the EU, US, Japan, and Korea.
1. Overview – Why have environment & climate become the new “rules of the game”?
Within the ESG (Environment – Social – Governance) framework, the Environmental (E) pillar is currently facing the highest pressure from the market, investors, and regulators:
- Vietnam’s Net Zero 2050 commitment at COP26 places emission reduction pressure on every manufacturing sector.
- The CBAM (Carbon Border Adjustment Mechanism) of the EU has officially been applied to steel, cement, aluminum, fertilizers, electricity, and hydrogen.
- EUDR requires that coffee, rubber, timber, soy, cocoa, palm oil, and cattle products exported to the EU must be traceable and deforestation-free.
- Global customers and supply chains (Apple, Nike, IKEA, Walmart, Samsung, etc.) require suppliers to disclose product carbon footprints, GRI reports, and EcoVadis assessments.
Companies that fail to align with these standards risk losing orders, losing access to green credit, and losing their competitive edge. Below are the 27 core standards that ISC Global currently advises Vietnamese enterprises on.
2. Summary table of 27 Environment, Climate & Sustainability Standards
No. Standard / Program Description Abbreviation Service Type 1 ISO 14006 Eco-Design Eco-Design Guidance 2 ISO 14031 Environmental Performance Evaluation EPE Guidance 3 ISO 14040 Life Cycle Assessment (LCA) LCA Standard 4 ISO 14044 LCA Requirements LCA Req. Standard 5 ISO 14064-1 Organizational GHG Inventory GHG Org Certification 6 ISO 14064-2 GHG Reduction Projects GHG Project Certification 7 ISO 14064-3 GHG Verification GHG Verification Certification 8 ISO 14067 Product Carbon Footprint PCF Certification 9 ISO 14046 Water Footprint Water Footprint Certification 10 ISO 14055 Land Degradation Neutrality LDN Guidance 11 ISO 14080 Climate Framework Climate Framework Guidance 12 ISO 14020 / 14024 / 14025 Environmental Labels & EPD Eco-Labels/EPD Standard 13 ISO 37101 Sustainable Development of Communities Sustainable Dev. Guidance 14 ISO 20121 Sustainable Event Management Sustainable Events Certification 15 ISO 20400 Sustainable Procurement Sustainable Procurement Guidance 16 ISO 26000 Social Responsibility CSR/SR Guidance 17 ISO 59020:2024 Circular Economy Measurement Circular Economy Standard 18 PAS 2060 Carbon Neutrality Carbon Neutrality Certification 19 GRI Standard Sustainability Reporting GRI Verification 20 CDP Verification Carbon & Water Disclosure Verification CDP Verification 21 EU Taxonomy EU Green Finance Classification EU Taxonomy Compliance 22 EUDR EU Deforestation Regulation EUDR Compliance 23 EU Timber Regulation EU Timber Regulation EUTR Compliance 24 Verified Carbon Standard Voluntary Carbon Standard VCS / Verra Certification 25 Gold Standard Gold Standard for Carbon Offsets Gold Standard Certification 26 LCA / EPD Life Cycle Assessment / Environmental Product Declaration LCA/EPD Service 27 EcoVadis ESG Assessment for Supply Chains EcoVadis Assessment 3. ISO standards on environmental management & product life cycle
3.1. ISO 14006 – Eco-Design
ISO 14006 guides the integration of eco-design thinking into the environmental management system (ISO 14001), helping reduce environmental impact from the R&D stage – saving 60–80% of remediation costs later on.
Suitable for: manufacturing, electronics, packaging, textile, and wood products companies.
3.2. ISO 14031 – Environmental Performance Evaluation (EPE)
Provides a framework of environmental KPIs (energy, water consumption, emissions, waste) so businesses can measure actual performance rather than just procedural compliance.
3.3. ISO 14040 & ISO 14044 – Life Cycle Assessment (LCA)
LCA (Life Cycle Assessment) is a scientific method for evaluating the full environmental impact of a product from “cradle to grave” – from raw material extraction to end-of-life disposal.
- ISO 14040: principles and framework.
- ISO 14044: detailed technical requirements and implementation guidelines.
LCA is the mandatory foundation for issuing EPDs, ISO 14067, and meeting CBAM requirements.
3.4. ISO 14020 / 14024 / 14025 – Environmental Labels & EPD
The set of standards on eco-labels and Environmental Product Declarations (EPDs):
- Type I (ISO 14024): eco-labels certified by a third party.
- Type II (ISO 14021): self-declared by the manufacturer.
- Type III (ISO 14025): EPD – quantitative declaration based on LCA, prioritized by B2B customers and the green building industry (LEED, LOTUS).
4. Standards on Greenhouse Gases (GHG), Carbon & Water
4.1. ISO 14064 – The gold-standard trio for GHG inventory and verification
Standard Scope of Application ISO 14064-1 GHG emissions inventory at the organizational level (Scope 1, 2, 3) ISO 14064-2 Quantification and reporting of GHG reduction / removal projects ISO 14064-3 Verification and validation of GHG reports This is the backbone of the Net Zero roadmap, mandatory for businesses participating in Vietnam’s carbon market (officially operating in 2028) and meeting CBAM.
4.2. ISO 14067 – Product Carbon Footprint (PCF)
Quantifies CO₂ equivalent emissions throughout the life cycle of a specific product. This is mandatory documentation when exporting steel, cement, aluminum, and fertilizers to the EU under CBAM, and a common requirement from Apple, Samsung, and LG for suppliers.
4.3. ISO 14046 – Water Footprint
Assesses water consumption and impacts on water sources throughout a product’s life cycle – particularly important for textiles, seafood, beverages, and agriculture.
4.4. PAS 2060 – Carbon Neutrality
A standard from BSI UK, guiding businesses in declaring verifiable carbon neutrality to avoid greenwashing. PAS 2060 is gradually being replaced by ISO 14068-1:2023 (Climate Neutrality).
4.5. ISO 14080 – Climate Framework
Provides a methodological framework for developing climate governance standards and guidelines, supporting businesses and nations in implementing the Paris Agreement.
4.6. ISO 14055 – Land Degradation Management (LDN)
Guides best practices for combating desertification, erosion, and land degradation – important for the agriculture-forestry sector and forest carbon credit projects.
5. Sustainable Development & Social Responsibility Standards
5.1. ISO 26000 – Social Responsibility (CSR/SR)
Guides 7 core subjects: governance, human rights, labor, environment, fair operating practices, consumer issues, and community development. Not a certifiable standard, but a reference framework for all ESG reporting.
5.2. ISO 37101 – Sustainable Development of Communities
Applies to smart cities, industrial parks, and economic zones seeking to build sustainable development management systems.
5.3. ISO 20121 – Sustainable Event Management
A standard for MICE, festivals, conferences, and sporting events (applied at London 2012 Olympics, COP, F1). Suitable for Vietnam’s tourism and events industry.
5.4. ISO 20400 – Sustainable Procurement
Guides the integration of ESG criteria into procurement policy and supplier management – the foundation for green supply chains.
5.5. ISO 59020:2024 – Circular Economy Measurement
The newest standard (issued in 2024) in the ISO 59000 series, providing methods for measuring circularity: recycling rates, reuse rates, and resource efficiency. It is an essential tool for businesses adopting the Circular Economy model.
6. International ESG Reporting & Disclosure Frameworks
6.1. GRI Standards – Sustainability Reporting
GRI (Global Reporting Initiative) is the most widely used sustainability reporting framework in the world (>10,000 enterprises). The structure includes:
- GRI Universal Standards (101, 102, 103)
- GRI Topic Standards: 200 (Economic), 300 (Environment), 400 (Social)
- GRI Sector Standards: for specific industries
In Vietnam, Circular 96/2020/TT-BTC requires listed companies to disclose sustainability information – GRI is the leading reference standard.
6.2. CDP (Carbon Disclosure Project) Verification
A global disclosure system on Climate, Water, and Forests. Companies are scored A→D-, an important indicator for green investors and ESG funds.
7. Mandatory EU Regulations – Barriers & Export Opportunities
7.1. EU Taxonomy – Green Finance Classification
The EU’s classification system for economic activities deemed “environmentally sustainable”, applied to 6 objectives: emissions reduction, climate adaptation, water, circular economy, pollution, and biodiversity. It is a prerequisite for accessing green credit and green bonds from EU banks.
7.2. EUDR – EU Deforestation Regulation
Fully effective from December 30, 2025 (large enterprises) and June 30, 2026 (SMEs). Applies to 7 commodities: coffee, cocoa, rubber, palm oil, soy, timber, cattle, and derivative products. Requirements:
- Traceability down to the plot of production land (geolocation).
- Proof of no deforestation after December 31, 2020.
- Compliance with the laws of the country of production.
7.3. EUTR – EU Timber Regulation
Applies to businesses exporting timber and timber products to the EU, requiring a Due Diligence system to prove legal origin. It is being integrated/replaced by EUDR.
8. Voluntary Carbon Standards & Supply Chain ESG Assessment
8.1. Verified Carbon Standard (VCS / Verra)
The largest voluntary carbon standard in the world (>60% of the VCM market share). Applied to afforestation, REDD+, renewable energy, and methane capture projects to issue carbon credits (VCUs).
8.2. Gold Standard (GS)
Founded by WWF, known as the highest quality carbon standard, requiring projects to deliver sustainable development co-benefits (SDGs). Gold Standard credits typically command 30–50% premium over VCS prices.
8.3. EcoVadis – ESG Assessment for Supply Chains
An ESG assessment platform used by more than 100,000 enterprises globally (L’Oréal, Heineken, Bosch, Unilever, etc.). It assesses 4 pillars: Environment, Labor & Human Rights, Ethics, and Sustainable Procurement. Results include Bronze, Silver, Gold, and Platinum medals – increasingly becoming a prerequisite for contract signing with multinational corporations.
8.4. LCA / EPD – Life Cycle Assessment & Environmental Product Declaration Services
A turnkey service: life cycle data collection → LCA modeling (per ISO 14040/14044) → EPD declaration (per ISO 14025) → third-party verification. EPD is a common requirement in LEED, BREEAM, LOTUS, and WELL building projects.
9. Implementation Roadmap for Vietnamese Enterprises – ISC Global as Your Partner
For effective implementation, businesses should follow 4 phases:
- Phase 1 – Baseline Measurement: GHG inventory per ISO 14064-1, water assessment per ISO 14046, LCA for strategic products per ISO 14040/14044.
- Phase 2 – Reporting & Disclosure: Prepare GRI reports, disclose to CDP, develop EPD/PCF for export products.
- Phase 3 – Improvement & Certification: Redesign products per ISO 14006, implement green procurement per ISO 20400, adopt circular economy (ISO 59020).
- Phase 4 – Neutrality & Market Leadership: Register for PAS 2060 / ISO 14068, purchase VCS/Gold Standard credits, achieve EcoVadis Gold/Platinum badges.
10. Frequently Asked Questions (FAQ)
Q: Are SMEs required to implement ISO 14064? A: It is currently not mandatory for all SMEs, but if a company is on the list of 1,912 large emitting facilities under Decision 13/2024/QD-TTg, or exports to the EU/US/Japan, it is required to conduct periodic GHG inventories.
Q: What is the difference between ISO 14067 and PAS 2060? A: ISO 14067 only measures the product carbon footprint. PAS 2060 (and ISO 14068) goes further – requiring emission reduction + offsetting to achieve genuine carbon neutrality.
Q: Can GRI and CDP replace each other? A: No. GRI is a comprehensive reporting framework; CDP is a specialized disclosure platform focused on climate, water, and forests. Most large enterprises use both in parallel.
Q: Should I choose VCS or Gold Standard when buying carbon credits? A: For cost and scale, choose VCS. For credibility, SDG co-benefits, and ESG communication, choose Gold Standard.
11. Conclusion
The 27 standards on Environment, Climate & Sustainability are not just technical requirements – they are the green passport that helps Vietnamese enterprises join global supply chains, access green finance, and build sustainable brands. From ISO 14064, ISO 14067, LCA, EPD at the product level – to GRI, CDP, EcoVadis at the organizational level – and EU Taxonomy, EUDR at the regulatory compliance level, each standard plays a unique role in the overall ESG picture.
📞 Contact ISC Global
ISC Global is a leading consulting, training, and certification firm for international standards in Vietnam, partnering with enterprises to build ESG – Net Zero roadmaps tailored to their industry, scale, and export markets.
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- ISO 14064-1 GHG Inventory Guide for Vietnamese Enterprises
- CBAM – EU Carbon Border Adjustment Mechanism and Its Impact on Vietnamese Exports
- Net Zero 2050 Roadmap: What Vietnamese Enterprises Need to Prepare
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