This document provides principles, requirements and guidelines for developing, reviewing, registering and updating PCR within a Type III environmental declaration or footprint communication programme based on life cycle assessment (LCA) according to ISO 14040 and ISO 14044 as well as ISO 14025, ISO 14046 and ISO/TS 14067. It also provides guidance on how to address and integrate additional environmental information, whether or not it is based on LCA in a coherent and scientifically sound manner according to ISO 14025.