Scope and system boundaries
We choose the functional unit, the type of footprint (partial or complete, cradle to gate or cradle to grave) and the product category rules (PCR) that apply to the sector, if the end goal is an EPD.
ISO 14067:2018 measures the greenhouse gas emissions of a product or service across its life cycle, not of the whole company. It is the figure increasingly asked for by industrial customers, some public tenders and verified EPDs, and it is also the inventory work that leaves a company ready to declare emissions under CBAM, which uses its own methodology.
Your company's carbon footprint (ISO 14064-1) and the footprint of one of your products are two different exercises, with different scope and methodology. The first adds up the whole organisation's emissions over a calendar year; the second follows a specific product from its raw materials through to the factory gate or to end of life, depending on the scope chosen. If you have already calculated your organisation's footprint with our carbon footprint service, the product footprint is the next step when a customer, a tender or an export market asks for that specific figure.
ISO 14067:2018 builds on the general principles of life cycle assessment (LCA) set out in ISO 14040 and ISO 14044, and it distinguishes two types: the partial footprint, typically cradle to factory gate, and the complete footprint, cradle to grave, including distribution, use and end of life. The standard requires companies to state clearly which of the two they are reporting, because comparing footprints calculated with different boundaries makes no sense.
When the goal is not just to report carbon but a full environmental profile, the tool is the Environmental Product Declaration (EPD): a Type III environmental declaration under ISO 14025, based on an LCA and verified by an independent body against a sector's product category rules. In Spain, three schemes operate side by side: GlobalEPD (AENOR, since 2011), DAPconstrucción (limited to construction) and the international EPD International scheme; we cover all three below.
In construction, every EPD also follows the European standard EN 15804, in its +A2 version, which arranges the product's life cycle into standardised modules: A1-A3 for the product stage, A4-A5 for construction, B1-B7 for use, C1-C4 for end of life and a module D for benefits beyond the system boundary. That shared language is what lets EPDs from different manufacturers within the same sector be compared, and it is what building certification schemes require when they credit materials with a declared footprint.
Product footprints are no longer just good sustainability practice: CBAM taxes the embedded emissions of certain imports from 2026, the ecodesign regulation introduces the digital product passport, and Spain's Public Sector Contracts Act allows the environmental cost of the life cycle to be scored. At Summum Calidad we set the boundaries of the study, coordinate data collection with your suppliers, calculate the footprint under ISO 14067 and support you through to verification with the most suitable EPD scheme; we are not the ones who verify or certify the result.
ISO 14067:2018 sets out how to quantify and report the greenhouse gas emissions of a specific product or service across its life cycle, in CO2 equivalent per functional unit (per kilogram, per square metre or per unit sold). The standard distinguishes two types: the partial footprint, which covers only part of the life cycle and must be labelled as such, and the complete footprint, which covers every relevant stage. Neither replaces the organisational footprint: it measures a product, not the company that makes it.
It does not certify the product, it does not automatically compare two products against each other (every study defines its own functional unit, and comparing footprints calculated under different rules is a common mistake), and it does not replace a full EPD, which covers other environmental impacts besides carbon.
Defining the scope is the first decision in the study, and the one that shapes the result the most. In construction, it is arranged into the standardised modules of EN 15804.
| Scope | What it covers | When it's used |
|---|---|---|
| Cradle to gate | From raw material extraction to the product leaving the factory | Intermediate or B2B products, when the manufacturer doesn't control the end use |
| Cradle to grave | The full life cycle, including distribution, use and end of life | End-consumer products and complete EPDs |
| Modules A1-A3 (EN 15804) | Raw material supply, transport to factory and manufacturing | Product stage: mandatory in every construction EPD |
| Modules A4-A5 | Transport to site and installation | Construction stage |
| Modules B1-B7 | Use, maintenance and consumption over the service life | Use stage, increasingly required by product category rules |
| Modules C1-C4 | Deconstruction, waste transport, treatment and disposal | End of life |
| Module D | Benefits and loads beyond the system boundary from reuse, recycling or energy recovery | Increasingly required by construction product category rules |
Outside construction, every EPD scheme sets its own category rules, but the stage logic is equivalent.
MITECO's carbon footprint register (Spanish Royal Decree 163/2014, replaced since June 2025 by Spanish Royal Decree 214/2025, which adds the obligation to calculate and publish the footprint for companies already required to report non-financial information under article 49.5 of the Commercial Code and article 262.5 of the Capital Companies Act (LSC), and for bodies within the General State Administration) covers the organisation, not the product: to register your company, our carbon footprint service applies.
| Tool | Standard | What it measures | Who asks for it | Who verifies it |
|---|---|---|---|---|
| Organisational footprint | ISO 14064-1 | The whole company's emissions over a year | CSRD, customer questionnaires, MITECO register | ISO 14064-3 verifier |
| Product footprint | ISO 14067 | A product's emissions across its life cycle | B2B customers, CBAM sectors, basis for an EPD | Does not itself require external verification |
| EPD | ISO 14025 + EN 15804 in construction | Full environmental profile, not just carbon | Tenders, exports, building certification | Scheme verifier (GlobalEPD, DAPconstrucción, EPD International) |
Three fronts are already driving demand for a properly calculated product footprint. Regulation (EU) 2023/956 (CBAM) requires the declaration of embedded emissions in imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity: the reporting-only transitional period ran from October 2023 to December 2025, and the definitive period starts on 1 January 2026. If your company imports any of those goods, dedicated support is available through our CBAM service.
Regulation (EU) 2024/1781 on ecodesign also introduces the digital product passport: a digital sustainability and circularity record accessible to customers, manufacturers and customs authorities, whose mandatory application is triggered category by category. And articles 145 and 148 of Spain's Public Sector Contracts Act (Ley 9/2017) allow life cycle cost to be scored as an award criterion, tied to the subject matter of the contract; article 148.2.b) expressly allows the cost of greenhouse gas emissions to be monetised as an environmental externality: a documented product footprint is the evidence behind that score.
An EPD is not verified by whoever calculates it, but by an independent body within a scheme. Three options operate in Spain.
Choosing a scheme depends on the sector, the target market and whether the customer requires a specific one.
We choose the functional unit, the type of footprint (partial or complete, cradle to gate or cradle to grave) and the product category rules (PCR) that apply to the sector, if the end goal is an EPD.
We gather primary data from your processes and suppliers (materials, energy, transport) and fill any gaps with recognised secondary databases where no primary data is available, keeping every source traceable.
We apply the emission factors and the ISO 14067 methodology to calculate the result, and write the LCA report with the methodology, boundaries and data sources fully documented.
We coordinate the choice of scheme (GlobalEPD, DAPconstrucción, EPD International or another) and of the independent verifier, and support the process through to publication of the declaration.
The operational detail: what we deliver as part of the work and what we keep alive afterwards.
Functional unit and system boundaries defined
Scope of the study agreed before a single data point is collected: what is measured, in what unit and how far the life cycle analysed extends.
Life cycle inventory
Data on materials, energy and transport, with the primary or secondary origin of each entry documented.
Footprint calculation under ISO 14067
Result in CO2 equivalent per functional unit, with the type (partial or complete) stated explicitly.
Documented LCA report
Methodology, system boundaries, data sources and assumptions, ready for internal review or to serve as the basis for an EPD.
Third-party verification coordination
Selection of the EPD scheme best suited to the sector and support with the independent verifier through to publication.
Regulatory applicability map
Which specific obligations or incentives your product footprint triggers: CBAM, ecodesign and the digital passport, or environmental criteria in public procurement.
Normas y reglamentos verificados que aplican a este servicio: ISO 14067:2018, ISO 14025:2006 (Type III environmental declarations), EN 15804:2012+A2:2020….
The product footprint draws on the same materials and energy data as the organisational footprint, and it feeds straight into the sustainability report; that is why it pays to work on it alongside the corporate footprint and the CSRD report.
The organisational footprint (ISO 14064-1) measures the whole company over a year; the product footprint measures one of its products. They share source data, and it pays to calculate the organisational one first.
View service → calidadThe environmental management system organises the materials and energy consumption data that later feeds the product footprint's life cycle inventory.
View service → consultoríaProduct footprint data strengthens the environmental section of the CSRD report when the buyer demands product-by-product traceability; Summum Consultoría integrates both reports.
View service →The organisational footprint (ISO 14064-1) adds up the whole company's emissions over a calendar year. The product footprint (ISO 14067) follows a specific product through its life cycle, from raw materials to the factory or to end of life, depending on the scope chosen. One measures the company; the other measures every unit of product.
An EPD is a standardised document under ISO 14025 that reports the result of a full LCA, not just the carbon footprint: it covers other impacts too, such as water use or resource depletion. An ISO 14067 footprint can be one input into the EPD, which also requires verification by a body within the scheme.
It is not exclusive to construction: rules exist for steel, timber, furniture and food, among others, within GlobalEPD or EPD International. Construction demands it more because EN 15804 is well established there; in other sectors it depends on your customers or export markets.
The usual practice among EPD schemes is a five-year validity from publication, after which the study needs updating if production data has changed materially. Each scheme sets its own renewal rules, so it is worth confirming before you plan the calendar.
Not in the sense of a management-system audit. ISO 14067 sets out how to calculate and report the result; what a third party verifies is the specific study, and that verification is mandatory once the result is published as an EPD. Summum Calidad prepares the study; the scheme's body always carries out the verification.
Regulation (EU) 2023/956 creates CBAM: it taxes the embedded emissions in imported goods (cement, iron and steel, aluminium, fertilisers, hydrogen and electricity, for now) so that European industry does not compete at a disadvantage. Calculating the product footprint with a recognised methodology makes it easier to declare those emissions if you import any of those goods. See our CBAM service.
It is a digital identity for a product provided for under Regulation (EU) 2024/1781, on ecodesign: it stores sustainability and circularity information accessible to customers, manufacturers and customs authorities. The framework regulation is already in force; mandatory application is triggered category by category through delegated acts the Commission adopts in stages, so it is worth checking whether your category already has a date.
Articles 145 and 148 of Spain's Public Sector Contracts Act (Ley 9/2017) allow life cycle cost to be scored as an award criterion, and article 148.2.b) expressly allows the cost of greenhouse gas emissions to be monetised as an environmental externality. A documented product footprint or EPD is the evidence behind that score, where the tender provides for it; it is not automatic in every contract.