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The standard for quantifying and reporting the greenhouse gas emissions associated with a specific product across its entire life cycle — now commercially critical for UAE and Saudi manufacturers exporting to EU markets under CBAM.

ISO 14067 specifies the principles and requirements for quantifying and reporting the carbon footprint of a product — the total greenhouse gas emissions associated with a product across its entire life cycle. The CBAM is the immediate commercial driver: from 2026, UAE and Saudi manufacturers of steel, aluminium, cement, fertilisers, and hydrogen exporting to EU markets must provide verified embedded carbon data. The obligation sits with EU importers — but the data must come from exporters.

Nathan ISO Consulting prepares ISO 14067-compliant PCF studies that satisfy CBAM data requirements, support EPD issuance for green building projects, and respond to supply chain data requests from ADNOC, Saudi Aramco, and international retail buyers.

✦ CBAM Timeline: CBAM transitional reporting phase began October 2023. Full financial obligations (CBAM certificates) apply from January 2026. UAE and Saudi exporters in affected categories should prepare their PCF data now — before EU customers start requiring it.

Regulatory and Legal Compliance — UAE

Regulatory Framework / AuthorityHow This Standard Applies
EU Carbon Border Adjustment Mechanism (CBAM) — UAE ExportersCBAM requires EU importers to report embedded carbon in regulated products. UAE and Saudi exporters of steel, aluminium, cement, fertilisers must provide ISO 14067-compliant PCF data to their EU customers from 2026
Abu Dhabi Estidama Pearl Rating SystemEstidama requires environmental product data from material suppliers to UAE green building projects. ISO 14067 PCF data satisfies the carbon content requirement
Dubai Municipality Al Safat Green Building RatingAl Safat green building requirements include embodied carbon considerations. Material suppliers benefit from ISO 14067 PCF data for project qualification
ADNOC and Aramco Scope 3 Supply Chain DataADNOC's and Aramco's expanding Scope 3 reporting requires product-level carbon data from suppliers. ISO 14067 PCF studies directly satisfy these data requests
SCA ESG Guidelines — Product SustainabilityUAE listed companies reporting against SCA guidelines face expectations for supply chain product sustainability data — PCF is the carbon component

Regulatory and Legal Compliance — Saudi Arabia

Regulatory Framework / AuthorityHow This Standard Applies
EU CBAM — Saudi Exporters (steel, aluminium, fertilisers)Saudi manufacturers exporting CBAM-affected products to EU markets must provide verified embedded carbon data to EU customers or risk losing export relationships
Saudi Aramco Scope 3 ReportingAramco's sustainability reporting and growing Scope 3 disclosure create product carbon data expectations for its supplier base
Saudi Vision 2030 — Sustainable ProductsSaudi sustainability procurement preferences increasingly include product carbon footprint data as a supplier qualification criterion
Saudi Green Initiative — Product Sustainability ClaimsProducts contributing to Saudi Green Initiative goals need credible carbon data to support green claims

Where This Is Most Relevant — Key Locations

LocationIndustry / Application Context
UAE — JAFZA and ICAD (steel, aluminium, cement manufacturers)CBAM-affected EU exporters; green building supply chain; ADNOC Scope 3 data requests
UAE — Construction material producers (all emirates)Estidama, Al Safat, LEED green building certification supply chain requirements for PCF data
Saudi Arabia — Jubail (SABIC, petrochemicals)EU CBAM-affected chemical and fertiliser exports; Aramco Scope 3 reporting requirements
Saudi Arabia — Yanbu (steel, aluminium producers)EU CBAM (steel and aluminium are core CBAM categories); IKTVA sustainability reporting
UAE and Saudi Arabia — Food and FMCG manufacturersInternational retailer PCF data requirements; sustainable packaging supply chain

What the Standard Requires

Requirement AreaWhat It Means in Practice
Goal and scope definitionProduct, functional unit (unit of comparison), and system boundary (which life cycle stages are included)
Activity data collectionEnergy use, material inputs, transport, waste across all included life cycle stages
Emission factor selectionCurrent UAE/Saudi grid factors; material-specific factors; process emission data
PCF calculationQuantification to ISO 14067 and ISO 14040/44 life cycle assessment methodology
PCF reportDocumentation for third-party verification, CBAM submission, buyer disclosure, or EPD programme

Why Nathan ISO Consulting — What We Do Differently

Most PCF studies prepared in the region use outdated emission factors, define system boundaries incorrectly for the target framework (especially CBAM), and produce documentation that fails verification review. Nathan ISO Consulting builds PCF studies from the requirement backward — starting with what the EU importer or customer needs to submit.

What We Do DifferentlyHow It Benefits Your Project
We build CBAM-ready studies from the startFor CBAM-affected exporters, we align the study to CBAM Implementing Regulation format requirements — not as an afterthought
We use current regional emission factorsCurrent UAE grid factors (ENEC), Saudi Electricity Company factors, and UAE/Saudi process-specific data — not outdated IPCC defaults
We design studies for verificationOur PCF documentation is prepared for third-party verification under ISO 14064-3 without rework
We integrate with the organisational inventoryWhere you also need ISO 14064-1, we build both simultaneously — one data collection effort, two deliverables at lower combined cost
We advise on system boundary for your use caseCBAM, EPD, and internal management use different system boundaries. We define the right boundary before data collection begins

Frequently asked questions

CBAM obligations sit with EU importers. However, those importers pass the data requirement to suppliers — and if you cannot provide verified PCF data, your EU customer may source from a competitor who can.

The unit of comparison for the PCF — e.g. one tonne of steel, one litre of product. Defining the functional unit correctly is essential for meaningful cross-supplier comparison.

ISO 14064-1 covers an organisation's total emissions. ISO 14067 covers the GHG emissions associated with a specific product across its life cycle. Manufacturers with CBAM exposure need both.

The definition of which life cycle stages are included. Common options: cradle-to-gate (extraction to manufacture), cradle-to-grave (full life cycle), or gate-to-gate (single stage).

Six to ten weeks for a single product with good data. Complex products with extensive supply chain data needs take three to four months.

Required for CBAM reporting, EPD programmes, and most retail buyer sustainability programmes. Optional for internal management but adds significant credibility.

An Environmental Product Declaration — communicates environmental performance across multiple impact categories. ISO 14067 PCF data is the carbon input to an EPD. Required for LEED, BREEAM, and Estidama material supplier qualification.

Through questionnaires requesting activity data or existing PCF data. Where primary data is unavailable, secondary emission factors from recognised databases are used.

ISO 14067-compliant PCF data supports specific, substantiated environmental claims. Generic "low carbon" claims without verified PCF data face increasing regulatory scrutiny.

Yes. We track CBAM implementing regulations, format requirements, and transition deadlines — this is a live and evolving regulatory requirement we actively manage for clients.

Talk to Nathan ISO Consulting

Tell us which products you manufacture, which EU markets you export to, and what your customers are asking for. We scope the right PCF study from there.

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