- The emphasis on leadership
- The focus on risk management
- Emphasis on objectives measurement and change
- Communication and awareness
- Fewer prescriptive requirements
- Context of the organization
- Leadership
- Planning
- Support
- Operation
- Performance evaluation
- Improvement
- Expansion in EMS coverage and scope
- Required interactions with external parties
- New requirements for leadership engagement
- Expanded legal compliance requirements
- Need for risk-based planning and controls
- New documentation requirements
- Expanded operational control requirements
- Changes in competence and awareness requirements
- Impacts on the internal audit program
- Increased certification costs