ISO/FDIS 14019-2

ISO/DIS FDIS 14019-2:2024(en)
ISO/TC 207/SC 2
Secretariat: UNI
Date: 2025-05-2808-19
Sustainability information —
Part 2:
Principles and requirements for verification processes
Informations sur la en matière de durabilité —
Partie 2: Principes et exigences pour les processus de vérification
FDIS stage
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ii
Contents
Foreword . v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Pre-engagement . 1
4.1 General . 1
4.2 Required information . 2
4.3 Suitability of specified requirements and criteria . 3
4.4 Relevance determination process and rational purpose . 3
4.5 Lack of mutual understanding . 4
4.6 Conditions not met after acceptance of the engagement . 4
4.7 Verification objectives . 5
4.8 Category of deliverable . 5
4.9 Specification of scope, requirements and criteria . 5
4.10 Materiality . 6
4.11 Level of assurance. 6
4.12 Inherent limitations and scope limitations . 6
5 Engagement . 7
6 Planning . 7
6.1 Verification team selection . 7
6.2 Strategic analysis . 8
6.3 Risk assessment . 10
6.4 Assessment of materiality . 12
6.5 Evidence-gathering activities . 13
6.6 Scope limitations . 18
7 Execution . 19
7.1 General . 19
7.2 Communication . 19
7.3 Insufficient information . 19
7.4 Intentional misstatement or noncompliance . 20
7.5 Completion of verification activities . 20
8 Review . 20
9 Decision . 20
10 Assurance statement and opinion . 21
10.1 Content of the assurance statement . 21
10.2 Assurance opinions . 22
10.3 Unmodified opinion . 23
10.4 Level of assurance — Language in an unmodified opinion . 23
10.5 Qualified opinion . 24
10.6 Adverse opinion . 24
10.7 Disclaimed opinion . 24
10.8 Amplifications in assurance opinion . 25
10.9 Assurance opinion when changes have been made to the declared sustainability
information to state that there are material misstatements . 25
11 Facts discovered after issue of the assurance opinion . 25
iii
12 Records . 26
Annex A (informative) Sampling . 27
Annex B (informative) Level of assurance . 29
Annex C (informative) Inherent risk . 30
Annex D (informative) Uncertainty . 31
Annex E (informative) Verification approach for qualitative information . 32

iv
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types of
ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent rights
in respect thereof. As of the date of publication of this document, ISO had not received notice of (a) patent(s)
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represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
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For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO’s adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 2, Environmental auditing and related practices, in collaboration with the European
Committee for Standardization (CEN) Technical Committee CEN/CLC/JTC 1, Criteria for conformity assessment
bodies, in accordance with the Agreement on technical cooperation between ISO and CEN (Vienna Agreement),
and in collaboration with ISO/CASCO, Committee on conformity assessment.
A list of all parts in the ISO 14019 series can be found on the ISO website.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
v
Introduction
0.1  With increasing public demand and advancing legal provisions (regulatory and contractual) for
declarations, disclosures and reporting of sustainability information, there is a significant market need for the
validation, verification and assurance of this information.
0.2  Standards are needed for both:
a) identifying metrics and indicators, monitoring, compiling, reporting, declaring and disclosing information
about sustainability matters (including environmental, social and governance (ESG) matters);
b) harmonized approaches to validation/verification and assurance of that information.
Validated and verified sustainability information can be used for decision-making, including investment
decisions, procurement decisions, or individual choices during consumer purchasing, the use of services and
decisions on where to work.
0.3  In this document, the sustainability information that is declared by a responsible party is the object of
the validation/verification. Validation/verification bodies assess the declared sustainability information for
its conformity with, and fulfilment of, ‘specified requirements and criteria’criteria.
0.4  Specified requirements and criteria are set by a validation/verification programme, which can be a
mandatory regulatory reporting programme, or a voluntary programme for a specific sector or sustainability
matter. The result of a completed validation/verification activity can be the provision of an assurance opinion
which attests that:
a) the specified requirements and criteria have been fulfilled;
b) the reasonableness of the assumptions, limitations and methods that support declared sustainability
information about a future outcome has been validated;
c) the material correctness and fair representation of historical data and information has been verified.
NOTE The primary outcome of validation/verification activities in accordance with the ISO 14019 series is an
assurance opinion. In addition, the ISO 14019 series allows for alternative non-assurance outcomes or deliverables. The
deliverable chosen for each specific validation/verification activity (i.e. an assurance opinion or a non-assurance
deliverable) is specified in the relevant validation/verification programme and confirmed between the
validation/verification body and its client in a specific engagement agreement. Non-assurance deliverables include
reports of factual findings based on agreed-upon procedures (AUP) re
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