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; and4.1.9.4 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; and4.1.16 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; and4.2.1.8 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).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.

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