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Clause 6.2clarifiedMedium impact typical effort 2-4 hours

Environmental objectives and planning to achieve them

What changed in the 2026 revision

While not substantially changed, the 2026 revision sharpens the connection between objectives and the broadened context requirements (climate, biodiversity, resources). Objectives should reflect the expanded environmental conditions.

What auditors will look for

Review your environmental objectives to ensure they reflect the broadened context requirements — climate, biodiversity, natural resources. Objectives should be measurable, monitored, communicated, and updated as appropriate.

How to close the gap

  1. 1Review objectives against expanded context (climate, biodiversity)
  2. 2Ensure objectives are SMART where practicable
  3. 3Document planning to achieve each objective (what, who, when, resources)
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More changes in Clause 6

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