SIST EN ISO 14019-1:2026

SLOVENSKI STANDARD
01-april-2026
Informacije o trajnostnosti - 1. del: Splošna načela in zahteve za validacijo in
preverjanje (ISO 14019-1:2026)
Sustainability information - Part 1: General principles and requirements for validation and
verification (ISO 14019-1:2026)
Nachhaltigkeitsinformationen - Teil 1: Allgemeine Grundsätze und Anforderungen für
Validierung und Verifizierung (ISO 14019-1:2026)
Informations en matière de durabilité - Partie 1: Principes généraux et exigences pour
leur validation et leur vérification (ISO 14019-1:2026)
Ta slovenski standard je istoveten z: EN ISO 14019-1:2026
ICS:
03.120.20 Certificiranje proizvodov in Product and company
podjetij. Ugotavljanje certification. Conformity
skladnosti assessment
13.020.20 Okoljska ekonomija. Environmental economics.
Trajnostnost Sustainability
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EUROPEAN STANDARD EN ISO 14019-1

NORME EUROPÉENNE
EUROPÄISCHE NORM
February 2026
ICS 03.120.20; 13.020.20
English version
Sustainability information - Part 1: General principles and
requirements for validation and verification (ISO 14019-
1:2026)
Informations en matière de durabilité - Partie 1: Nachhaltigkeitsinformationen - Teil 1: Allgemeine
Principes généraux et exigences pour leur validation et Grundsätze und Anforderungen für Validierung und
leur vérification (ISO 14019-1:2026) Verifizierung (ISO 14019-1:2026)
This European Standard was approved by CEN on 1 December 2025.

CEN and CENELEC members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for
giving this European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical
references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to
any CEN and CENELEC member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN and CENELEC member into its own language and notified to the CEN-CENELEC
Management Centre has the same status as the official versions.

CEN and CENELEC members are the national standards bodies and national electrotechnical committees of Austria, Belgium,
Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy,
Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of North Macedonia, Romania, Serbia,
Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and United Kingdom.

CEN-CENELEC Management Centre:
Rue de la Science 23, B-1040 Brussels
© 2026 CEN/CENELEC All rights of exploitation in any form and by any means
Ref. No. EN ISO 14019-1:2026 E
reserved worldwide for CEN national Members and for
CENELEC Members.
Contents Page
European foreword . 3

European foreword
This document (EN ISO 14019-1:2026) has been prepared by Technical Committee ISO/TC 207
"Environmental management" in collaboration with Technical Committee CEN-CENELEC/ JTC 1
“Criteria for conformity assessment bodies” the secretariat of which is held by BSI.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by August 2026, and conflicting national standards shall
be withdrawn at the latest by August 2026.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN-CENELEC shall not be held responsible for identifying any or all such patent rights.
Any feedback and questions on this document should be directed to the users’ national standards
body/national committee. A complete listing of these bodies can be found on the CEN and CENELEC
websites.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and the
United Kingdom.
Endorsement notice
The text of ISO 14019-1:2026 has been approved by CEN-CENELEC as EN ISO 14019-1:2026 without
any modification.
International
Standard
ISO 14019-1
First edition
Sustainability information —
2026-02
Part 1:
General principles and
requirements for validation and
verification
Informations en matière de durabilité —
Partie 1: Principes généraux et exigences pour leur validation et
leur vérification
Reference number
ISO 14019-1:2026(en) © ISO 2026

ISO 14019-1:2026(en)
© ISO 2026
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii
ISO 14019-1:2026(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms related to sustainability information .2
3.2 Terms used in the validation and verification of declared sustainability information .4
3.3 Terms related to entities involved in declared sustainability information validation
and verification .9
4 Principles for the validation/verification process .12
4.1 General . 12
4.2 Evidence-based approach and sampling . 12
4.3 Consistency and documentation . 12
4.4 Impartiality . 12
4.5 Competence and capacity . 13
4.6 Confidentiality . 13
4.7 Integrity . 13
4.8 Fair presentation . 13
4.9 Due professional care . 13
4.10 Professional judgement . 13
5 Declared sustainability information. 14
5.1 General .14
5.2 Quantitative and qualitative information . 15
5.3 Difference between data and information .16
6 Assurance opinions and other deliverables .16
6.1 General .16
6.2 Assurance opinion .16
6.3 Mixed engagements . .17
6.4 Development of the deliverable and its format .17
7 Validation/verification programme .18
7.1 General .18
7.2 Description of the declared sustainability information .18
7.3 Specified requirements and criteria applying to the declared sustainability information.19
7.4 Requirements and criteria for executing the validation/verification .19
7.5 Rules and procedures and competence for validation/verification activities . 20
7.6 Categories of validation/verification deliverables . 20
8 Validation and verification processes .20
Annex A (informative) Terminology comparison between conformity assessment (ISO/IEC)
and assurance (ISSA 5000) .22
Annex B (informative) Intended users and interested parties .23
Annex C (informative) Declared sustainability information .26
Annex D (informative) Deliverables from validation and verification activities .31
Annex E (informative) Assurance statements and assurance opinions .33
Annex F (informative) Reference to validation/verification and validation/verification marks .42
Annex G (informative) Examples of reports of factual findings (AUP reports) .44
Annex H (informative) Evaluation of information from artificial intelligence systems .48
Bibliography .49

iii
ISO 14019-1:2026(en)
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) which may be required to implement this document. However, implementers are cautioned that
this may not 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.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
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.

iv
ISO 14019-1:2026(en)
Introduction
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.
Standards are needed for both:
— identifying metrics and indicators, monitoring, compiling, reporting, declaring and disclosing information
about sustainability matters (including environmental, social and governance (ESG) matters);
— 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.
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.
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 can be the provision of an assurance opinion which
attests that:
— the specified requirements and criteria have been fulfilled;
— the reasonableness of the assumptions, limitations and methods that support declared sustainability
information about a future outcome has been validated;
— 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) reports, findings reports and evidence reports. These non-
assurance deliverables can be appropriate for situations where an assurance opinion is not required (e.g. in voluntary
or internal reporting, reporting from organizations upstream or downstream in the value chain, for small and
medium-sized enterprises (SMEs), in situations where capacity building is being undertaken, when the expense of an
assurance opinion is prohibitive) (see Annex D for more information).
The overall aim of validation/verification is to give confidence to intended users that the declared
sustainability information is fairly stated, can be used for the defined purpose and fulfils specified
requirements and criteria. This confidence is provided through an impartial validation/verification process
undertaken by a competent validator/verifier.
Parties that have an interest in validation/verification include, but are not limited to:
— clients of validation/verification bodies;
— validation/verification programme owners and other developers of standards;
— regulatory authorities;
— intended users of validated/verified declared sustainability information (e.g. investors, supply chain
partners, industry bodies, non-governmental organizations (NGOs), consumers) and other interested
parties;
— accreditation bodies.
v
ISO 14019-1:2026(en)
Frameworks, principles and processes guiding validation/verification methodologies should be compatible
with the globally accepted quality infrastructure (standardization, conformity assessment by validation/
verification, peer assessment, accreditation). Furthermore, developing these methodologies as International
Standards allows all interested parties, especially those with already implemented structures and existing
instruments, to participate.
Standards for the declaration and reporting of sustainability information already existing or under
development relate, for instance, to organizations (e.g. listed companies or suppliers) that are increasingly
required to report specific ESG or sustainability matters under voluntary or mandatory arrangements (e.g.
as a pre-requisite to supply chain or market access, precondition for tenders and government procurement,
as part of securities exchange or regulatory annual reporting).
Within the existing legal framework of many countries and regions, the global system of conformity
assessment and its recognition (e.g. through multilateral arrangements between accreditation bodies), tools
for reliable assessment and confirmation of declared information (claims, reports, etc.) currently exist.
Parties interested in qualitatively trustworthy and quantitatively comparable information will benefit from
standardized validation/verification processes performed by legal entities that fulfil the requirements of
ISO/IEC 17029.
While both validation and verification result in a confirmation of declared information, they differ
significantly in their execution. Assessing historic data with respect to truthful and correct statements
in a verification requires different methodological approaches than determining whether declarations on
an intended purpose or future effect are reasonable and plausible in a validation. Therefore, this series
1)
includes separate documents for the validation process (see ISO 14019-3 ) and the verification process (see
ISO 14019-2).
As for the type of information to be validated or verified, a distinction can be made according to the
sustainability matter (e.g. environmental, social, governance). However, taking the perspective of describing
methodologies, the distinction according to the nature of the assessed information, being quantitative or
qualitative, appears more rational. Hence, this latter approach has been taken in this document.
The ISO 14019 series provides a consistent overview of the entire validation/verification of sustainability
information, and gives general and specific requirements for validation/verification processes.
In summary, the ISO 14019 series comprises the following parts:
— ISO 14019-1 (this document) contains terminology, principles and general requirements applicable to
both validation and verification;
— ISO 14019-2 contains specific principles and requirements for verification processes;
1)
— ISO 14019-3 contains specific principles and requirements for validation processes;
— ISO 14019-4 contains specific principles and requirements for validation/verification bodies and their
personnel, the validators and verifiers, in addition to the generic requirements of ISO/IEC 17029.
1) Under preparation. Stage at the time of publication: ISO/AWI 14019-3:2025.

vi
International Standard ISO 14019-1:2026(en)
Sustainability information —
Part 1:
General principles and requirements for validation and
verification
1 Scope
This document specifies general principles and requirements for the validation/verification of declared
sustainability information, including reporting on environmental, social, governance and other sustainability
matters.
This document is applicable to quantitative and qualitative information.
NOTE These principles and requirements complement the set of rules and procedures that are provided in
validation/verification programmes.
This document is also applicable as the basis for validation/verification activities that support other
conformity assessment schemes.
This document is applicable to validation/verification bodies operating in accordance with ISO/IEC 17029.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 14019-4:2026, Sustainability information — Part 4: Principles and requirements for bodies validating and
verifying sustainability information
ISO/IEC 17029, Conformity assessment — General principles and requirements for validation and verification
bodies
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
[65]
NOTE Annex A provides a comparison table between ISO/IEC and ISSA 5000 terminology.

ISO 14019-1:2026(en)
3.1 Terms related to sustainability information
3.1.1
sustainability
state of the global system in which the needs of the present are met without compromising the ability of
future generations to meet their own needs
Note 1 to entry: Sustainability is the goal of sustainable development.
Note 2 to entry: Sustainability can include environmental, social, economic, governance and other aspects.
[SOURCE: ISO Guide 82:2019, 3.1, modified — “environmental, social and economic aspects” deleted in the
definition. Note 1 to entry deleted. New Note 2 to entry added.]
3.1.2
sustainability matter
attribute that can influence sustainability (3.1.1), including an organization’s (3.3.10) governance, objectives,
goals, plans, processes and performance
Note 1 to entry: Attributes can relate to activities, products (3.2.4), services, value chains (3.2.5), natural and economic
systems.
Note 2 to entry: Sustainability matters can relate to forecasting based on assumptions, limitations and methods
aiming to predict the future that support declared sustainability information (3.1.4).
Note 3 to entry: Identification of sustainability matters can be undertaken from various viewpoints, including from
the viewpoint of intended users (3.3.4), interested parties (3.3.5) and those that can be affected by the decisions of
others in relation to sustainability. It can also be possible to take a viewpoint from a non-human perspective such as
another species or ecosystem, or a natural system at local, regional or global scales (e.g. nitrogen, carbon or water
cycle).
Note 4 to entry: Sustainability matters can be a description of a classification of underlying sustainability attributes
and can be an aggregation of those attributes.
Note 5 to entry: Sustainability matters can relate to an organization’s (3.3.10) influence as well as influence on an
organization.
Note 6 to entry: Sustainability matters include attributes related to impacts (3.1.7), dependencies and performance.
Note 7 to entry: Often sustainability matters will be interdependent and have complex cause and effect relationships
and feedback loops.
Note 8 to entry: “Sustainability matter” can be considered and also referred to as “underlying subject matter”.
3.1.3
sustainability information
information about sustainability matters (3.1.2)
Note 1 to entry: Sustainability information can result from measuring or evaluating sustainability matters against
specified requirements (3.2.3) and criteria (3.2.2).
Note 2 to entry: Sustainability information is grounded in systems thinking and includes consideration of the
interaction and interdependence between different sustainability matters.
Note 3 to entry: Sustainability information can be numerical, verbal, written, recorded, visual, virtual, etc.
Note 4 to entry: Validation/verification programmes (3.2.1) can use alternative terms to categorize sustainability
information, such as “issues”, “factors”, etc.
Note 5 to entry: “Sustainability information” can also be referred to as “subject matter information”.

ISO 14019-1:2026(en)
3.1.4
declared sustainability information
sustainability information (3.1.3) that is declared by a responsible party (3.3.3)
Note 1 to entry: The responsible party determines the relevance of what it chooses to declare based on consideration
of its intended users (3.3.4) and their needs for information to make decisions for a purpose (see Annex B for more
information on intended users).
Note 2 to entry: The term “declared sustainability information” in the ISO 14019 series is used in place of the term
“claim” in ISO/IEC 17029.
Note 3 to entry: Declared sustainability information can represent a situation at a point in time or can cover a period
of time (see Annex C for more information on declared sustainability information).
Note 4 to entry: Declared sustainability information can represent past results, current state or predicted future
outcomes.
Note 5 to entry: Declared sustainability information that represents a current state is clearly identifiable and capable
of consistent evaluation or measurement against specified requirements (3.2.3) and criteria (3.2.2).
Note 6 to entry: Declared sustainability information that represents predicted future outcomes is clearly identifiable
and capable of consistent evaluation of the assumptions, limitations and methods against specified requirements and
criteria.
Note 7 to entry: Declared sustainability information can be provided in the form of a report, a claim, statement,
disclosure, declaration, project plan, consolidated data or performance indicator. It can be provided in any format (e.g.
written, oral, recording, video, website or a combination thereof).
Note 8 to entry: Declared sustainability information can include information about more than one sustainability matter
(3.1.2) (e.g. an environmental, social and governance (ESG) declaration or a natural capital report).
Note 9 to entry: Declared sustainability information can include both current state and predicted outcome of future
activities.
3.1.5
disclosed sustainability information
sustainability information (3.1.3) that is made available to parties external to the responsible party (3.3.3)
Note 1 to entry: Examples of parties external to the responsible party to which sustainability information is disclosed
can be an intended user (3.3.4), a current or potential investor or lender, a supplier, a customer, a regulator, the public
or any other organization (3.3.10) or person.
Note 2 to entry: Disclosed sustainability information can be, in full or in part, declared sustainability information
(3.1.4). See Clause C.7 for more information on disclosed sustainability information.
3.1.6
relevance determination process
process used by the responsible party (3.3.3) to determine what sustainability information (3.1.3) is to be
included in the declared sustainability information (3.1.4) to meet the needs of identified intended users
(3.3.4) to make decisions for their stated purpose
Note 1 to entry: The “relevance determination process” can also be referred to as the “process to identify reporting
elements” or “materiality process” among other terms.
3.1.7
impact
positive or negative change in an outcome as a result of an organization’s (3.3.10) decisions or execution, and
the consequences of those decisions
Note 1 to entry: The change in an outcome can be positive or negative depending on its relation to a threshold.
Note 2 to entry: There can be interim points between actions and their resulting impacts where measurement can
support management towards achieving organizational purpose.
Note 3 to entry: Impact can be determined based on current outcome or predicted future outcome.

ISO 14019-1:2026(en)
[SOURCE: ISO 37005:2024, 3.9, modified — “outcome as a result of an organization’s decisions or execution,”
replaced “organizational outcome because of a governing body’s decision, execution” in the definition. Notes
1 and 4 to entry deleted. New Note 3 to entry added.]
3.2 Terms used in the validation and verification of declared sustainability information
3.2.1
validation/verification programme
set of rules and procedures that describes declared sustainability information (3.1.4), identifies the specified
requirements (3.2.3) and criteria (3.2.2), and provides the methodology for performing validation (3.2.6)/
verification (3.2.7)
Note 1 to entry: Programmes can be operated at international, regional, national, sub-national, sector-specific or
organizational levels.
Note 2 to entry: A programme can also be called a “scheme”.
Note 3 to entry: A programme can include a combination of validation and verification activities, and result in mixed
engagements (3.2.34) (see 6.3 for more information on mixed engagements).
Note 4 to entry: A programme can be a set of activities specified by a validation body (3.3.6)/verification body (3.3.7)
in agreement with their client (3.3.1) or refer to a formal programme document which has a set of rules with varying
degrees of specification and complexity.
Note 5 to entry: Programmes can be voluntary or mandatory in the case of regulation or contractual requirements.
[SOURCE: ISO/IEC 17000:2020, 4.9, modified — “validation/verification programme” replaced “conformity
assessment scheme” as the term. Admitted term deleted. “declared sustainability information” replaced
“objects of conformity assessment”, “and criteria” added and “validation/verification” replaced “conformity
assessment” in the definition. Notes to entry replaced.]
3.2.2
criteria
policy, procedure or requirement used as a reference against which declared sustainability information (3.1.4)
is validated or verified
Note 1 to entry: Criteria can be established by governments, regulators, programmes, voluntary reporting initiatives,
standards, codes of practice or internal procedures.
Note 2 to entry: The phrase “specified requirements and criteria” is used in place of the phrase “specified requirements”
used in ISO/IEC 17029.
Note 3 to entry: An example of criteria can be the benchmark to measure or evaluate the sustainability matter (3.1.2).
[SOURCE: ISO 14064-3:2019, 3.6.10, modified — “declared sustainability information is validated or verified”
replaced “GHG statement is compared”. Notes to entry added.]
3.2.3
specified requirement
need or expectation that is stated
Note 1 to entry: Specified requirements can be stated in normative documents such as regulations, standards and
technical specifications.
Note 2 to entry: Specified requirements can be detailed or general.
Note 3 to entry: The phrase “specified requirements and criteria” is used in place of the phrase “specified requirements”
used in ISO/IEC 17029.
[SOURCE: ISO/IEC 17000:2020, 5.1, modified — Note 3 to entry added.]

ISO 14019-1:2026(en)
3.2.4
product
any goods or service
Note 1 to entry: The definition of product can refer to the process of producing the goods or service.
[SOURCE: ISO 14050:2020, 3.5.12, modified — Note 1 to entry added.]
3.2.5
value chain
sequence of activities, or parties, that create or receive value through the provision of a product (3.2.4)
Note 1 to entry: In this document, “value chain” is regarded as a broader concept than “supply chain” (persons or
organizations (3.3.10) that perform a sequence of activities to produce and deliver a product). The supply chain is a
part of the value chain, but the value chain can also include other persons or organizations upstream and downstream
from the supply chain and not directly involved in the supply chain. All the persons or organizations in the value chain
are all or part of the interested parties (3.3.5) and interested parties can be persons or organizations outside the value
chain.
[SOURCE: ISO 14050:2020, 3.5.28, modified — “entire” deleted and commas added in the definition. Note 1
to entry added.]
3.2.6
validation
process for evaluating the reasonableness of the assumptions, limitations and methods that support declared
sustainability information (3.1.4) about the outcome of future activities
Note 1 to entry: The term “declared sustainability information” in the ISO 14019 series is synonymous with the term
“claim” in ISO/IEC 17029.
[SOURCE: ISO 14065:2020, 3.3.16, modified — Preferred term deleted. “declared sustainability information”
replaced “an environmental information statement”. Note 1 to entry replaced.]
3.2.7
verification
process for evaluating declared sustainability information (3.1.4) of a historical nature to determine if the
declared sustainability information is materially correct and conforms to specified requirements (3.2.3) and
criteria (3.2.2)
Note 1 to entry: The term “declared sustainability information” in the ISO 14019 series is synonymous with the term
“claim” in ISO/IEC 17029.
Note 2 to entry: Evaluation activities performed that do not provide assurance (3.2.23) are called agreed-upon
procedures (3.2.25).
[SOURCE: ISO 14065:2020, 3.3.15, modified — Preferred term deleted. “declared sustainability information
of a historical nature” replaced “an environmental information statement based on historical data and
information” in the definition. Note 1 to entry replaced. Note 2 to entry added.]
3.2.8
level of assurance
degree of confidence in the declared sustainability information (3.1.4)
Note 1 to entry: The levels of assurance and the conditions to achieve them can be specified in the programme (e.g.
reasonable, limited).
[SOURCE: ISO/IEC 17029:2019, 3.15, modified — “declared sustainability information” replaced “claim” in
the definition. “specified” replaced “defined” and “absolute” deleted in Note 1 to entry.]
3.2.9
material
significant to intended users (3.3.4)
[SOURCE: ISO/IEC 17029:2019, 3.16, modified — Notes 1 and 2 to entry deleted.]

ISO 14019-1:2026(en)
3.2.10
materiality
concept that misstatements (3.2.11), individually or aggregated, can influence the reliability of the declared
sustainability information (3.1.4) and hence decisions made by the intended user (3.3.4)
Note 1 to entry: Materiality can be qualitative or quantitative.
[SOURCE: ISO 14065:2020, 3.3.19, modified — “misstatements, individually or aggregated” replaced
“individual misstatements or the aggregation of misstatements” and “can influence the reliability of
the declared sustainability information and hence decisions made by the intended user” replaced “could
influence the intended users’ decisions” in the definition. Note 1 to entry added.]
3.2.11
misstatement
error, omission, misreporting or misrepresentation in declared sustainability information (3.1.4)
Note 1 to entry: Misstatement can be qualitative or quantitative.
Note 2 to entry: Misstatements are not limited to numerical errors but include errors in presentation, declared
sustainability information, sustainability matters (3.1.2) or assumptions as well as the potential for statements to
mislead the intended user (3.3.4).
Note 3 to entry: Misstatement can be unintentional or intentional, including fraud.
[SOURCE: ISO 14065:2020, 3.3.21, modified — “declared sustainability information” replaced “environmental
information statement”. Notes 2 and 3 to entry added.]
3.2.12
material misstatement
individual misstatement (3.2.11) or the aggregate of actual misstatements in declared sustainability
information (3.1.4) that can affect the decisions of the intended users (3.3.4) for their stated purpose
[SOURCE: ISO 14065:2020, 3.2.22, modified — “declared sustainability information” replaced “environmental
information statement” and “for their stated purpose” added.]
3.2.13
engagement risk
risk that an assurance opinion (3.2.24) results in an inappropriate conclusion when the declared sustainability
information (3.1.4) is materially misstated
3.2.14
sampling risk
risk that a validator’s (3.3.8)/verifier’s (3.3.9) conclusion based on a sample can be different from the
conclusion if the entire population were subjected to the same validation/verification procedure
3.2.15
information risk
likelihood of a material misstatement (3.2.12) materializing and its consequences
[SOURCE: ISO 28004-1:2007, 3.1, modified — “information” added before “risk” in the term. “material
misstatement” replaced “security threat” in the definition.]
3.2.16
risk assessment
overall process for risk identification, risk analysis, risk evaluation and risk mitigation
[SOURCE: ISO 31073:2022, 3.3.8, modified — “and risk mitigation” added.]
3.2.17
scope limitation
specific situation in which part of a validation (3.2.6)/verification (3.2.7) cannot be performed as intended
Note 1 to entry: Conclusions, including the assurance opinion (3.2.24) provided, can be affected by these limitations.

ISO 14019-1:2026(en)
Note 2 to entry: Scope limitations can be due to various factors, such as limited access to information, time constraints,
inadequate resources or restrictions imposed by the client (3.3.1) or responsible party (3.3.3).
Note 3 to entry: Scope limitations can prevent the validator (3.3.8)/verifier (3.3.9) from obtaining complete and
unrestricted access to all relevant information or conducting a thorough examination of certain areas or activities.
3.2.18
inherent limitation
constraint or uncertainty present in any validation (3.2.6)/verification (3.2.7)
Note 1 to entry: Inherent limitations can arise due to factors beyond the control of the validator (3.3.8)/verifier (3.3.9)
and are integral to the nature of the validation/verification activities. Examples include the reliability of information,
the possibility of fraud or error, the effectiveness of internal controls or the
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