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Clause 4.2StrengthenedMedium impact typical effort 2-4 hours

Interested parties — requirements identified and reviewed

What changed in the 2026 revision

Interested parties may now have requirements related to climate change and biodiversity. The 2026 revision strengthens the expectation that these requirements are identified and considered.

What auditors will look for

Review your interested party register to ensure climate change and biodiversity expectations are captured. Investors, regulators, customers, and local communities increasingly have environmental expectations that should be documented.

How to close the gap

  1. 1Update your interested party analysis to include environmental expectations
  2. 2Identify which parties have climate or biodiversity requirements
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More changes in Clause 4

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