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Clause 6.1.4clarifiedHigh impact typical effort 4-8 hours

Risks and opportunities — restructured into dedicated clause

What changed in the 2026 revision

The 2026 revision restructures risk and opportunity requirements. Content from 6.1.1 General is moved to a new dedicated Clause 6.1.4 'Risks and opportunities', creating clearer separation between risk identification and action planning (now 6.1.5).

What auditors will look for

Ensure you have a documented risk and opportunity register with a systematic process for identification and evaluation. The 2026 revision creates a dedicated clause (6.1.4) for this — previously embedded in the General section. Risks should cover environmental aspects, compliance obligations, context issues (including climate and biodiversity), and emergency situations.

How to close the gap

  1. 1Create or update a dedicated risk and opportunity register
  2. 2Ensure risks cover: aspects, compliance, context, emergencies
  3. 3Document risk evaluation criteria (likelihood x consequence)
  4. 4Link risks to planned actions (Clause 6.1.5)
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More changes in Clause 6

6.1.2 — Environmental aspects — lifecycle perspective…6.1.2 — Emergency situations separated from abnormal …6.3 — Planning and managing of changes (NEW clause)6.1.5 — Planning actions — renumbered and outcome-foc…6.2 — Environmental objectives and planning to achi…6.1.3 — Compliance obligations — determined, accessib…

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