Management system guidance
6.2 Environmental Objectives and Planning to Achieve Them
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6.2.1 Environmental objectives
An effectively implemented environmental management system aligns the environmental policy with the organization’s strategic direction and provides the framework for translating policy commitments into objectives at the top of the organization, which then flow down through the EMS to influence functional, team and personal objectives and targets.
ISO 14001:2026 requires your organization to set environmental objectives at the functions and levels it considers relevant. When setting them, it must take account of its significant environmental aspects and the compliance obligations linked to those aspects, and it must consider the risks and opportunities it has determined. The objectives must be consistent with the environmental policy, measurable where this is practicable, monitored, communicated, updated when appropriate, and available as documented information.
What changed in ISO 14001:2026
Clause 6.2.1 is unchanged in substance. The risks and opportunities your organization must consider are now determined in the new clause 6.1.4 Risks and opportunities, and the objectives must now be “available as documented information” rather than “retained” – in practice, a current, controlled objectives register or plan (see 7.5).
Linking objectives to the policy
Environmental objectives establish an important link between the environmental policy and the actions your organization plans to take (see 6.2.2). “Consistent with the policy” means the objectives are broadly in line with the commitments top management has made, including protection of the environment, meeting compliance obligations and continual improvement. Depending on the size, management structure and other factors pertaining to your organization, the objectives may be established and reviewed by various personnel with direct top management input.
Auditors will expect to review a set of interrelated objectives, ensuring that they are mutually consistent and that they are aligned with the strategic direction of your organization. Documented information on objectives typically takes the form of a register or matrix showing each objective with its indicator, target, owner and timeframe.
Functions and levels
Top management can set objectives at strategic, tactical or operational level. Strategic objectives sit at the highest levels and can apply to the whole organization; tactical and operational objectives can be site-specific or apply to individual units, functions or activities, and they should support the strategic direction. It is for your organization to decide which functions and levels are relevant. In some cases, the personnel who set objectives may not be the same as those who set targets. Remember that the objectives are the overall goals reflecting the policy commitments, while targets are the detailed, quantified performance levels that sit beneath them.
Your organization does not need to set an objective for every significant environmental aspect, but significant aspects should be given high priority when objectives are chosen. The scope and number of the objectives and targets must be realistic and achievable; otherwise, the success and continued commitment from top management and employees will diminish. Consider the factors below as you begin to formulate your objectives:
- Significant environmental aspects (see 6.1.2);
- The compliance obligations related to those aspects (see 6.1.3);
- Risks and opportunities, including those arising from environmental conditions such as climate change or resource availability (see 6.1.4);
- Technological options and financial, operational and business requirements;
- Views of interested parties (see 4.2).
Measurable objectives and indicators
It is important that your organization can tell whether an objective has been achieved. “Measurable” means that a quantitative or qualitative method, applied against a defined scale, can show whether the objective has been met. The words “if practicable” accept that some objectives cannot sensibly be measured, but this should be the exception rather than the rule.
Targets should be quantified where practicable, and the units used to quantify them are often referred to as key performance indicators (KPIs). An indicator is a measurable representation of the condition or status of operations, management, conditions or environmental impacts. The following are some examples of environmental KPIs:
- The quantity of raw material, water or energy used;
- The amount of waste produced;
- The number of environmental incidents or spills;
- The percentage of waste recycled;
- Greenhouse gas emissions (tonnes CO2e);
- Investment in environmental protection.
Carefully consider the type of KPI you choose to use. Suppose your organization establishes a target to reduce its non-hazardous waste by 40 % and the KPI you choose is the total tonnage of waste produced each year (tonnes/year). If your organization triples its production of units and reduces the amount of waste by 50 % per product unit, the KPI, tonnes per year, does not show the reduction.
In this case, the better KPI would have been the weight of waste per product unit (kg per unit). In many cases, measuring against the production units proves to be more accurate. The following is an example of an objective with a specific target and an environmental performance indicator:
- Objective: reduce energy required in manufacturing processes;
- Target: achieve a 15 % reduction in energy usage by the end of 2028;
- Indicator: quantity of electricity per production unit (kWh/unit).
Monitoring, communicating and updating objectives
Progress against each objective should be monitored using the indicators you have chosen and reported to top management, typically through monitoring and measurement and management review. Objectives need to be communicated to the people working under your organization’s control who can influence whether they are achieved, for example through team briefings, notice boards, inductions or performance reviews (see 7.3 and 7.4.2).
Update objectives when circumstances change – for example, when a new compliance obligation applies, when significant aspects change, when an objective has been achieved, or when it is clearly no longer realistic. Once the objectives are set, your organization must plan how they will be achieved; see 6.2.2 Planning actions to achieve environmental objectives.
You should seek and record evidence that environmental objectives have been set at relevant functions and levels; that they are consistent with the environmental policy; that significant environmental aspects, related compliance obligations and risks and opportunities were taken into account when they were chosen; that measurable objectives have suitable indicators; that progress is monitored and reported; that the objectives have been communicated to those who can influence them; and that the objectives register or plan is current and available as controlled documented information.
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