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ISO 9416:2017 specifies a method for the calculation of light-scattering and light-absorption coefficients based upon diffuse reflectance measurements made under the conditions specified in ISO 2469 using the colour matching function ȳ(λ) and CIE illuminant C.

It is emphasized that the strict evaluation of the light-scattering and light-absorption coefficients requires conditions which cannot be achieved with the instrumentation specified here. The values obtained by application of this document are dependent on the application of the Kubelka-Munk equations, not to full reflectance data but to reflectance factor data obtained using the specified d/0° geometry and a gloss trap.

The use of the method is restricted to white and near-white uncoated papers with an opacity less than about 95 %. Paper that has been treated with a fluorescent dyestuff or that exhibits significant fluorescence can only be dealt with if a filter with a cut-off wavelength of 420 nm is used to eliminate all the fluorescence effect in the UVex(420) mode.