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Clause 4.1StrengthenedHigh impact typical effort 4-8 hours

Broadened environmental conditions analysis

What changed in the 2026 revision

Beyond climate change (already required by the 2024 amendment), the revision adds explicit consideration of pollution levels, availability of natural resources, biological diversity, and ecosystem health.

What auditors will look for

Update your context analysis (Clause 4.1) to explicitly address pollution levels, availability of natural resources, biodiversity, and ecosystem health alongside climate change. Consider using a PESTLE analysis with a dedicated 'Environmental Conditions' column.

How to close the gap

  1. 1Review your existing context analysis for environmental conditions coverage
  2. 2Add explicit assessment of: pollution levels, natural resource availability, biodiversity and ecosystem health in your operating area
  3. 3Document how each environmental condition affects or is affected by your organisation
  4. 4Link environmental conditions to your risk and opportunity assessment
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More changes in Clause 4

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