C2.2.3 Actions to Address Risks and Opportunities


This is a new requirement in the revised standard.

Consideration needs to be given to its identified internal and external issues (4.1) and the needs and expectations of its interested parties (4.2) during planning. A new concept of “risks and opportunities” is introduced. Planning now requires the identification of the risks (defined as the effect of uncertainty on objectives) and opportunities related to environmental aspects, compliance obligations and other issues and requirements.