1.1 本指南描述了记录环境风险、项目和计划知识的良好商业和惯例。 1.2 考虑到环境负债的管理可能跨越很长的时间范围，本指南的用户理解，为后代项目团队保留关键发现、决策、义务、承诺和保证对于有效管理相关资产和负债至关重要。 1.3 单位- 以英寸-磅为单位的数值应视为标准值。括号中给出的值是到国际单位制的数学转换，仅供参考，不被视为标准值。 1.4 本标准并非旨在解决与其使用相关的所有安全问题（如有）。本标准的用户有责任在使用前制定适当的安全、健康和环境实践，并确定监管限制的适用性。 1.5 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ====意义和用途====== 4.1 使用- 本指南旨在在自愿的基础上用于评估与环境事项相关的长期存储数据。用户可以选择将本指南用于以下任何或所有目的: 4.1.1 确定实体的文件保留政策； 4.1.2 设计并实施一个系统，对根据本指南存储的文件进行编目； 4.1.3 记录财产是否受到监管行动的约束； 4.1.4 支持评估类似环境风险（例如，许可证、工厂或工艺扩建）是否根据指南在其生命周期的类似点得到识别 E3123 ; 4.1.5 支持评估是否根据指南将类似的环境风险和责任管理为类似的结果 E3123 ; 4.1.6 支持根据指南确定责任值 E2137 ; 4.1.7 支持拟议合并、收购或分拆的尽职调查分析； 4.1.8 记录有关环境责任准备金、准备金、预算和现金流预测的关键决策，包括确认基准和承付事件（见指南 E3123 ); 4.1.9 提供文件以支持识别和分析与以下方面相关的负债: 4.1.9.1 某些补救方案； 4.1.9.2 未来土地使用、财产转让和再开发决策； 4.1.9.3 前垃圾填埋场和化学影响场地的土地利用替代方案；和 4.1.9.4 满足监管要求； 4.1.10 设计和实施项目和程序控制； 4.1.11 针对第三方诉讼进行辩护； 4.1.12 计算保险费； 4.1.13 提出和解决保险索赔； 4.1.14 进行采购会计调整； 4.1.15 准备审计辩护；和 4.1.16 完成财务和投资分析。 4.2 关于文档格式的需求- 跨时间保留数据，消除重复的文件收集，并以当代格式维护数据和文件，以避免陷入停滞/过时的数据。 4.2.1 一般做法- 以原始格式保存文件；每隔十年，将文件迁移到以下类别中最流行应用程序的当前版本: 4.2.1.1 电子表格； 4.2.1.2 数据库； 4.2.1.3 文本文件（如pdf和文字处理文件）； 4.2.1.4 静止图像（如JPEG和GIF）； 4.2.1.5 视频图像； 4.2.1.6 GIS文件； 4.2.1.7 电子邮件；和 4.2.1.8 对于纸质和传真文件、照片、摄影底片和电影胶片，应在创作后十年内（或尽快）在可用的最佳副本上完成数字化。

1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge. 1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities. 1.3 Units— The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard. 1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use. 1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 4.1 Use— This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes: 4.1.1 Determining an entity’s document retention policies; 4.1.2 Designing and implementing a system for cataloging the documents stored under this guide; 4.1.3 Documenting whether a property is subject to regulatory action; 4.1.4 Supporting evaluation of whether similar environmental risks (for example, permits, plant, or process expansion) are being recognized at similar points in their lifecycle per Guide E3123 ; 4.1.5 Supporting evaluation of whether similar environmental risks and liabilities are being managed to similar outcomes per Guide E3123 ; 4.1.6 Supporting the determination of liability values per Guide E2137 ; 4.1.7 Supporting due diligence analysis for proposed mergers, acquisitions, or spinoffs; 4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123 ); 4.1.9 Providing documentation to support the identification and analysis of liabilities associated with: 4.1.9.1 Certain remedial alternatives; 4.1.9.2 Future land uses, property transfer, and redevelopment decisions; 4.1.9.3 Land use alternatives for former landfills and chemically impacted sites; and 4.1.9.4 Meeting regulatory requirements; 4.1.10 Designing and implementing project and program controls; 4.1.11 Defending against third-party lawsuits; 4.1.12 Calculating insurance premiums; 4.1.13 Making and settling insurance claims; 4.1.14 Making purchase accounting adjustments; 4.1.15 Preparing an audit defense; and 4.1.16 Completing financial and investment analysis. 4.2 Needs Regarding Document Formats— Preserve data across time, eliminate duplicate file collection, and maintain data and files in contemporary formats to avoid stranded/obsolete data. 4.2.1 General Practice— Maintain documents in original format; every ten years, migrate files to a current version of the most popular application in the following categories: 4.2.1.1 Spreadsheets; 4.2.1.2 Databases; 4.2.1.3 Text documents (such as pdf and word-processing files); 4.2.1.4 Still images (such as JPEG and GIF); 4.2.1.5 Video images; 4.2.1.6 GIS files; 4.2.1.7 E-mail; and 4.2.1.8 In the case of paper and facsimile documents, photographs, photographic negatives, and motion picture film, digitization should be completed on the best available copy within ten years of creation (or as soon as possible).