ISO 14065:2020
General principles and requirements for bodies validating and verifying environmental information
This document specifies principles and requirements for bodies performing validation and verification of environmental information statements.
Any programme requirements related to bodies are additional to the requirements of this document.
This document is a sector application of ISO/IEC 17029:2019, which contains general principles and requirements for the competence, consistent operation and impartiality of bodies performing validation/verification as conformity assessment activities.
This document includes sector-specific requirements in addition to the requirements of ISO/IEC 17029:2019.
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Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to environmental information
3.2 Terms related to personnel and organization
3.3 Terms related to validation and verification
4 Principles
4.1 General
4.2 Principles for the validation/verification process
4.3 Principles for validation/verification bodies
4.4 Conservativeness
4.5 Professional scepticism
5 General requirements
5.1 Legal entity
5.2 Responsibility for validation/verification statements
5.3 Management of impartiality
5.4 Liability
6 Structural requirements
6.1 Organizational structure and top management
6.2 Operational control
7 Resource requirements
7.1 General
7.2 Personnel
7.3 Management process for the competence of personnel
7.4 Outsourcing
8 Validation/verification programme
9 Process requirements
9.1 General
9.2 Pre-engagement
9.3 Engagement
9.4 Planning
9.5 Validation/verification execution
9.6 Review
9.7 Decision and issue of the validation/verification statement
9.7.1 Decision
9.7.2 Issue of the validation/verification statement
9.8 Facts discovered after the issue of the validation/verification statement
9.9 Handling of appeals
9.10 Handling of complaints
9.11 Records
10 Information requirements
10.1 Publicly available information
10.2 Other information to be available
10.3 Reference to validation/verification and use of marks
10.4 Confidentiality
11 Management system requirements
11.1 General
11.2 Management review
11.3 Internal audits
11.4 Corrective action
11.5 Actions to address risks and opportunities
11.6 Documented information
Annex A (informative) Types of opinions
Annex B (informative) Reference to validated/verified statements and use of marks
Annex C (informative) Examples of reports of factual findings
Annex D (normative) Additional requirements applicable to green bond validation, verification and AUP
Annex E (normative) Additional requirements applicable to greenhouse gas validation, verification and AUP
Annex F (normative) Additional requirements applicable to validation, verification and AUP associated with reporting investments and financing activities related to climate change
Bibliography
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Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to environmental information
3.2 Terms related to personnel and organization
3.3 Terms related to validation and verification
4 Principles
4.1 General
4.2 Principles for the validation/verification process
4.3 Principles for validation/verification bodies
4.4 Conservativeness
4.5 Professional scepticism
5 General requirements
5.1 Legal entity
5.2 Responsibility for validation/verification statements
5.3 Management of impartiality
5.4 Liability
6 Structural requirements
6.1 Organizational structure and top management
6.2 Operational control
7 Resource requirements
7.1 General
7.2 Personnel
7.3 Management process for the competence of personnel
7.4 Outsourcing
8 Validation/verification programme
9 Process requirements
9.1 General
9.2 Pre-engagement
9.3 Engagement
9.4 Planning
9.5 Validation/verification execution
9.6 Review
9.7 Decision and issue of the validation/verification statement
9.7.1 Decision
9.7.2 Issue of the validation/verification statement
9.8 Facts discovered after the issue of the validation/verification statement
9.9 Handling of appeals
9.10 Handling of complaints
9.11 Records
10 Information requirements
10.1 Publicly available information
10.2 Other information to be available
10.3 Reference to validation/verification and use of marks
10.4 Confidentiality
11 Management system requirements
11.1 General
11.2 Management review
11.3 Internal audits
11.4 Corrective action
11.5 Actions to address risks and opportunities
11.6 Documented information
Annex A (informative) Types of opinions
Annex B (informative) Reference to validated/verified statements and use of marks
Annex C (informative) Examples of reports of factual findings
Annex D (normative) Additional requirements applicable to green bond validation, verification and AUP
Annex E (normative) Additional requirements applicable to greenhouse gas validation, verification and AUP
Annex F (normative) Additional requirements applicable to validation, verification and AUP associated with reporting investments and financing activities related to climate change
Bibliography