FprEN ISO 14019-4

SLOVENSKI STANDARD
oSIST prEN ISO 14019-4:2025
01-januar-2025
Informacije o trajnostnosti - 4. del: Načela in zahteve za organe, ki potrjujejo in
preverjajo informacije o trajnostnosti (ISO/DIS 14019-4:2024)
Sustainability information - Part 4: Principles and requirements for bodies validating and
verifying sustainability information (ISO/DIS 14019-4:2024)
Nachhaltigkeitsinformationen - Teil 4: Grundsätze und Anforderungen für Stellen, die
Nachhaltigkeitsinformationen validieren und verifizieren (ISO/DIS 14019-4:2024)
Informations en matière de durabilité - Partie 4: Principes et exigences pour les
organismes validant et vérifiant les informations en matière de durabilité (ISO/DIS 14019
-4:2024)
Ta slovenski standard je istoveten z: prEN ISO 14019-4
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
oSIST prEN ISO 14019-4:2025 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

oSIST prEN ISO 14019-4:2025
oSIST prEN ISO 14019-4:2025
DRAFT
International
Standard
ISO/DIS 14019-4
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 4:
Voting begins on:
Principles and requirements for 2024-11-15
bodies validating and verifying
Voting terminates on:
2025-02-07
sustainability information
ICS: 03.120.20; 13.020.20
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENTS AND APPROVAL. IT
IS THEREFORE SUBJECT TO CHANGE
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Reference number
ISO/DIS 14019-4:2024(en)
oSIST prEN ISO 14019-4:2025
DRAFT
ISO/DIS 14019-4:2024(en)
International
Standard
ISO/DIS 14019-4
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 4:
Voting begins on:
Principles and requirements for
bodies validating and verifying
Voting terminates on:
sustainability information
ICS: 03.120.20; 13.020.20
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENTS AND APPROVAL. IT
IS THEREFORE SUBJECT TO CHANGE
AND MAY NOT BE REFERRED TO AS AN
INTERNATIONAL STANDARD UNTIL
PUBLISHED AS SUCH.
This document is circulated as received from the committee secretariat.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL,
© ISO 2024
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
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STANDARDS MAY ON OCCASION HAVE TO
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Published in Switzerland Reference number
ISO/DIS 14019-4:2024(en)
ii
oSIST prEN ISO 14019-4:2025
ISO/DIS 14019-4:2024(en)
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Principles for the validation/verification process and for validation/verification bodies
and teams. 4
4.1 General .4
4.2 Professional scepticism .4
4.3 Conservativeness.4
5 General requirements . 5
5.1 Legal entity .5
5.2 Responsibilities for deliverables.5
5.3 Management of impartiality .5
5.4 Liability .5
6 Structural requirements . 5
6.1 Organizational structure and top management .5
6.2 Operational control .5
7 Resource requirements . 5
7.1 General .5
7.2 Personnel .6
7.3 Management process for the competence of personnel .6
7.4 Outsourcing .6
8 Validation/verification programme . 6
9 Process requirements . 7
9.1 General .7
9.2 Pre-engagement .7
9.3 Engagement .7
9.4 Planning .7
9.5 Validation/verification execution.8
9.6 Review .8
9.7 Decision and issuance of the assurance opinion .9
9.7.1 Decision .9
9.7.2 Issuance of the assurance opinion .10
9.8 Facts discovered after the issue of the validation/verification conclusion .10
9.9 Handling of appeals .11
9.10 Handling of complaints .11
9.11 Records .11
10 Information requirements .11
10.1 Publicly available information . . .11
10.2 Other information to be available .11
10.3 Reference to validation/verification and use of marks .11
10.4 Confidentiality . 12
11 Management system requirements .12
11.1 General . 12
11.2 Management review . 12
11.3 Internal audits. 12
11.4 Corrective action . 12
11.5 Actions to address risks and opportunities . 12
11.6 Documented information . 12

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Annex A (normative) Competence requirements .13
Bibliography .18

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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 documents 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 environmental investigations in conjunction 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.

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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); and
b) harmonised 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, sustainability information that is declared by a responsible party is the object of the
validation or verification. Validation and verification bodies assess the declared sustainability information
for its conformity and fulfilment of ‘specified requirements and criteria’.
0.4  Specified requirements and criteria are set by a validation/verification programme, which could
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 the specified requirements and criteria have been fulfilled and:
a) the reasonableness of the assumptions, limitations and methods that support declared sustainability
information about a future outcome has been validated; and
b) the material correctness and fair representation of historical data and information has been verified.
NOTE The primary outcome of validation/verification activities under the ISO 14019 series of standards is an
assurance opinion. In addition, the ISO 14019 series of standards 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 it’s client in a specific engagement agreement. Non-assurance deliverables include
reports of factual findings based on agreed-upon procedure (AUP report), findings reports and evidence reports.
These non-assurance deliverables can be appropriate for situations where an assurance opinion is not required, for
example, in voluntary or internal reporting, reporting from organizations upstream or downstream in the value
chain, or for small-medium sized enterprises (SMEs), or in situations where capacity building is being undertaken, or
when the expense of an assurance opinion is prohibitive (see Annex H of ISO 14019-1 for more information).
0.5  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 or verification
process undertaken by a competent validator/verifier.
0.6  Parties that have an interest in validation/verification include, but are not limited to:
a) clients of validation/verification bodies;
b) validation/verification programme owners and other developers of standards;
c) regulatory authorities;
d) intended users of validated/verified declared sustainability information (e.g. investors, supply chain
partners, industry bodies, NGOs, consumers) and other interested parties.
0.7  Frameworks, principles and processes guiding validation/verification methodologies should be
compatible with the globally accepted quality infrastructure (standardisation, conformity assessment by
validation/verification, peer assessment, accreditation). Furthermore developing these methodologies as

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ISO standards would allow all interested parties, especially those with already implemented structures and
existing instruments, to participate.
0.8  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 aspects under voluntary or mandatory arrangements (e.g.
as a pre-requisite to supply chain or market access, pre-condition for tenders and government procurement,
and as part of securities exchange or regulatory annual reporting).
0.9  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),
the tools for reliable assessment and confirmation of declared information (claims, reports etc.) currently
exist. However, standardised specifications of a consistent process for validating and verifying declared
sustainability information is lacking.
0.10  Parties interested in qualitatively trustworthy and quantitatively comparable information will
benefit from standardised validation/verification processes to be performed by legal entities that fulfil the
requirements of ISO/IEC 17029, Conformity assessment — General principles and requirements for validation
and verification bodies.
0.11  While validation and verification both 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 is reasonable and plausible in a validation. It is therefore proposed decided
to dedicate develop separate documents to for the validation process (ISO 14019-3) and the verification
processes (ISO 14019-2).
0.12  As for the type of information to be validated or verified, distinction could be made according to
the subject 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.
0.13  ISO 14019 is developed in separate parts to provide a consistent overview of the entire validation/
verification of sustainability information, general requirements and specific details of the validation/
verification processes. Where the principles and requirements undergo rapid development, the individual
parts can undergo revision soon.
— Part 1 (under development) specifies general requirements applicable to both, validation/verification.
— The process specifics of verification (Part 2, under development) and validation (Part 3, development
intended) are provided in separate documents.
— Part 4 (this document) contains the specific requirements applying to the validation/verification bodies
and their personnel, the validators and verifiers, in addition to generic requirements of ISO/IEC 17029.
0.14  Users of declared sustainability information want to know whether it is accurate and reliable. They
seek assurance on statements of historical information, and validation that forecasted information is based
on reasonable assumptions and methods.
0.15  This document, Part 4 of ISO 14019, identifies the principles and defines requirements for validation/
verification bodies. including:
— general requirements (see Clause 5, including legal, impartiality, liability, and contractual matters);
— structural requirements (see Clause 6, including organizational structure and operational control);
— resource requirements (see Clause 7, including personnel and competency management);
— programme requirements (see Clause 8);
— process requirements (see Clause 9, including process steps such as pre-engagement, engagement,
execution, review, and issuance of assurance opinions and records management);

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— information requirements (see Clause 10, including communication and confidentiality);
— management systems requirements (see Clause 11, including the internal management system of the
body, internal audits, management review and corrective actions).
0.16  This document is an application of ISO/IEC 17029. It references the requirements of ISO/IEC 17029
and also includes specific requirements related to bodies that validate or verify declared sustainability
information that apply in addition to the requirements of ISO/IEC 17029.
0.17  According to ISO/IEC 17029, bodies shall apply one or more validation/verification programmes consists
of the rules and procedures for carrying out specific validation/verification. The specific requirements and
criteria of such programmes shall be consistent with the generic requirements of ISO/IEC 17029 and not
exclude any of those. This Part 4 of ISO 14019 specifies the application to sustainability information. Where
a programme further specifies or complements requirements of ISO 14019-4, these specifications apply
additionally.
0.18  Bodies operating in accordance with this document can perform validation/verification as first-party,
second-party or third-party activities. Bodies can provide validation only, verification only, or provide both
validation and verification, and perform agreed-upon procedures (AUP).
0.19  This document provides programme owners, regulators, and accreditation bodies with a basis for
assessing and recognizing the competence of validation/verification bodies. It can also be used in other
ways, such as in peer assessment within groups of validation/verification bodies or between such groups.

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DRAFT International Standard ISO/DIS 14019-4:2024(en)
Sustainability information —
Part 4:
Principles and requirements for bodies validating and
verifying sustainability information
1 Scope
1.1 This document specifies principles and requirements for the competence, consistent operation and
impartiality of bodies performing validation/verification of declared sustainability information.
1.2 This document is an application of ISO/IEC 17029, which contains general principles and requirements
for the competence, consistent operation and impartiality of bodies performing validation/verification as
conformity assessment activities.
1.3 This document includes specific requirements related to bodies performing validation/verification of
declared sustainability information in addition to the requirements of ISO/IEC 17029.
1.4 Any programme requirements related to bodies are additional to the requirements of this document.
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/IEC 17029:2019, Conformity assessment — General principles and requirements for validation and
verification bodies
ISO 14019-1:2025, Sustainability information — Part 1: General principles and requirements vor validation and
verification
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 14019-1, and the following apply.
ISO and IEC maintain terminological 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/
3.1
organization
person or group of people that has its own functions with responsibilities, authorities and relationships to
achieve its objectives
[SOURCE: ISO 14050:2020, 3.1.1, modified — Note 1 to entry has been deleted.]

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3.2
technical expert
person who provides specific knowledge on a specified subject
Note 1 to entry: Specific knowledge or expertise is that which relates to the organization or the process or activity
associated with the subject to be verified or validated, finance, local regulations, language or culture.
Note 2 to entry: A technical expert does not act as a verifier or validator in the validation/verification team.
[SOURCE: ISO 14066:2023, 3.3.5, modified — Notes 1 and 2 to entry have been revised.]
3.3
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: ISO 14066:2023, 3.1.2]
3.4
nonconformity
non-fulfilment of a requirement
Note 1 to entry: Some programmes can require that nonconformities raised against legal requirements related to the
programme are raised as noncompliances.
[SOURCE: ISO 14064-3:2019, 3.6.19, modified — Note 1 to entry has been added.]
3.5
professional scepticism
attitude that includes a questioning mind and a critical assessment of evidence
[SOURCE: ISO 14066:2023, 3.1.1]
3.6
team leader
person who manages the validation team (see 3.1.7) or verification team (see 3.1.8)
[SOURCE: ISO 14066:2023, 3.4.9]
3.7
validation team
one or more validators conducting validation activities, supported if needed by technical experts
Note 1 to entry: One person of the validation team is appointed as the team leader.
Note 2 to entry: The validation team may be accompanied by validators-in-training.
[SOURCE: ISO 14066:2023, 3.4.7]
3.8
verification team
one or more verifiers conducting verification activities, supported if needed by technical experts
Note 1 to entry: One person of the verification team is appointed as the team leader.
Note 2 to entry: The verification team may be accompanied by verifiers-in-training.
[SOURCE: ISO 14066:2023, 3.4.8]
3.9
independent reviewer
competent person, who is not a member of the validation/verification team, who reviews the verification or
validation activities and conclusions
[SOURCE: ISO 14064-3:2019, 3.2.9]

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3.10
impartiality
objectivity with regard to the outcome of a validation/verification activity
Note 1 to entry: Objectivity can be understood as free-dom from bias or freedom from conflicts of interest.
Note 2 to entry: Other terms that are useful in conveying the element of impartiality include “independence”, “freedom
from conflicts of interest”, “freedom from bias”, “lack of prejudice”, “neutrality”, “fairness”, “open-mindedness”, “even-
handedness”, “detachment” “balance”.
[SOURCE: ISO/IEC 17000:2020, 5.3, modified — The word “conformity assessment” has been replaced by
“validation/verification”, Note 2 to entry has been added.]
3.11
consultancy
provision of specific expertise on the subject matter that supports the preparation of the declared
sustainability information
Note 1 to entry: Arranging training and participating as a trainer is not considered consultancy, provided that, where
the course relates to validation/verification or the declared sustainability information being validated or verified, it is
confined to the provision of generic information, i.e. the trainer should not provide client-specific advice or solutions.
[SOURCE: ISO/IEC 17029:2019, 3.14]
3.12
appeal
request by the responsible party or client to the validation/verification body for reconsideration of a decision
it has made with respect to the issuance of an assurance opinion
[SOURCE: ISO/IEC 17000:2020, 8.6, modified — The words “person or organization that provides, or that
is, the object of conformity assessment” have been replaced by “responsible party or client”, the words “a
conformity assessment body or an accreditation body” have been replaced by “the validation/verification
body”, the words “relating to that object” have been replaced by “with respect to the issuance of an assurance
opinion”.]
3.13
complaint
expression of dissatisfaction, other than appeal, by any person or organization to a body, relating to the
activities of that body, where a response is expected
[SOURCE: ISO/IEC 17000:2020, 8.7, modified: “body” has replaced “conformity assessment body or an
accreditation body”.]
3.14
engagement
arrangement between the validation or verification body and its client with the terms to perform services,
usually specified in the form of a contract
Note 1 to entry: The word “engagement” is also sometimes used to refer to the activities performed under an
engagement, such as a validation or a verification, or an agreement to perform agreed-upon procedures.
3.15
material
significant to intended users
[SOURCE: ISO/IEC 17029:2019, 3.16 – modified. Notes 1 and 2 to entry deleted.]

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3.16
criteria
policies, procedures or requirements used as a reference against which the declared sustainability
information is validated or verified
Note 1 to entry: Criteria may be established by governments, regulators, programmes, voluntary reporting initiatives,
standards, codes of practice, or internal procedures.
Note 2 to entry: “specified requirements and criteria” is used in place of “specified requirements” used in ISO/IEC 17029.
[SOURCE: ISO 14064-3:2019, 3.6.10, modified — “declared sustainability information” has replaced “GHG
statement”. Notes 1 and 2 to entry have been added.]
4 Principles for the validation/verification process and for validation/verification
bodies and teams
4.1 General
4.1.1 ISO 14019-1:xxxx, Clause 4 shall apply.
NOTE ISO 14019-1:xxxx, 4.2 includes the following principles related to validation and verification activities:
a) evidence-based approach and sampling;
b) consistency and documentation;
c) impartiality;
d) competence and capacity;
e) confidentiality;
f) integrity;
g) fair presentation;
h) due professional care;
i) professional judgement.
4.1.2 ISO/IEC 17029:2019 subclauses 4.3.4, 4.3.5, 4.3.6 and 4.3.7 shall apply.
NOTE ISO/IEC 17029:2019, 4.3.4, 4.3.5, 4.3.6 and 4.3.7 include the following principles:
a) openness;
b) responsibility;
c) responsiveness to complaints;
d) risk-based approach.
4.2 Professional scepticism
Questioning attitude based on recognition of the potential circumstances and evidence that can cause
material misstatements and misrepresentation in declared sustainability information.
4.3 Conservativeness
When the body assesses comparable alternatives, preference is given to the alternative that is cautiously
moderate.
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5 General requirements
5.1 Legal entity
5.1.1 ISO/IEC 17029:2019, 5.1 shall apply.
5.1.2 The body shall have a documented description of its legal status including, if applicable, the names of
its owners and, if different, the names of the persons who control it.
5.2 Responsibilities for deliverables
5.2.1 ISO/IEC 17029:2019, 5.2 shall apply.
NOTE The reference to “validation/verification statements” in ISO/IEC 17029 means “assurance opinions” in this
document.
5.2.2 The body shall be responsible for the activities that it performs in agreed upon procedures (AUP)
and for the reports of factual findings that it issues as a result of the application of the procedures.
5.3 Management of impartiality
5.3.1 ISO/IEC 17029:2019, 5.3 shall apply.
NOTE Clause 5.3.8 of ISO/IEC 17029 is not referred to mixed engagement but only validation/verification on the
same claim in different period.
5.3.2 The body shall ensure, through a mechanism independent of its operations, that impartiality is being
achieved.
5.3.3 The body shall not tie payment to issuance of a positive opinion.
5.4 Liability
ISO/IEC 17029:2019, 5.4 shall apply.
6 Structural requirements
6.1 Organizational structure and top management
ISO/IEC 17029:2019, 6.1 shall apply.
6.2 Operational control
ISO/IEC 17029:2019, 6.2 shall apply.
7 Resource requirements
7.1 General
ISO/IEC 17029:2019, 7.1 shall apply.

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7.2 Personnel
7.2.1 ISO/IEC 17029:2019, 7.2, shall apply.
7.2.2 In reference to ISO/IEC 17029:2019, 7.2.5, the period specified shall not be less than two years.
7.3 Management process for the competence of personnel
7.3.1 ISO/IEC 17029:2019, 7.3 shall apply.
7.3.2 In addition to having the process required by ISO/IEC 17029:2019, 7.3.1, the body shall establish,
implement and maintain a process for:
a) defining required competencies for each programme it operates and the associated sustainability
matters;
b) ensuring that verifiers, validators, technical experts and independent reviewers have appropriate
competencies; and
c) ensuring that there is access to relevant internal or external expertise for advice on specific
sustainability matters relating to the declared sustainability information and validation/verification
programme within the scope of their work.
7.3.3 The additional requirements and competencies for personnel given in Annex A shall apply.
NOTE Depending on the complexity of sustainability matters, knowledge can be demonstrated by:
— training, including on-the-job-training;
— peer exchange and mentoring;
— experience on site;
— professional recognition and standing.
7.3.4 In reference to ISO/IEC 17029:2019, 7.3.3, performance monitoring shall be periodic. Monitoring
techniques may include performance reviews, review of the reports, on the job monitoring and interviews.
The monitoring techniques used shall be in proportion with the impact of the performance on the outcome
of the validation/verification.
7.3.5 The body shall establish competent validation/verification teams and shall provide appropriate
management and support services. If one individual fulfils all the requirements for a validation/verification
team, then that person may be considered as a validation/verification team.
7.4 Outsourcing
ISO/IEC 17029:2019, 7.4 shall apply.
NOTE For ISO/IEC 17029:2019, 7.4 b), “engagement activities” refer to the process by which an engagement
agreement between the client and the body is concluded.
8 Validation/verification programme
ISO/IEC 17029:2019, Clause 8 shall apply.

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9 Process requirements
9.1 General
ISO/IEC 17029:2019, 9.1 shall apply.
9.2 Pre-engagement
9.2.1 ISO/IEC 17029:2019, 9.2 shall apply.
NOTE Declared sustainability information is equivalent to a proposed claim in ISO/IEC 17029.
9.2.2 In addition to requirements given in ISO/IEC 17029:2019, 9.2.2, the validation/verification body
shall ensure that the requested activities and intended deliverables have been identified.
NOTE Intended deliverable can be assurance opinions or non-assurance deliverables. Requested activities
include verification, validation, AUP or a combination thereof.
9.2.3 The body shall consider preconditions for validation/verification.
NOTE Consideration of preconditions are specified in ISO 14019-2.
9.2.4 The body shall review the relevance determination process whenever it has been undertaken by the
responsible party.
NOTE The relevance determination process is specified in ISO 14019-2.
9.3 Engagement
9.3.1 ISO/IEC 17029:2019, 9.3 shall apply.
9.3.2 In addition to the requirements given in ISO/IEC 17029:2019, 9.3.2, the validation/verification body
shall ensure that its engagement agreement with the client requires the client to communicate to the body
any facts that can affect the validity of an issued assurance opinion.
9.4 Planning
9.4.1 ISO/IEC 17029:2019, 9.4 shall apply.
9.4.2 In addition to the planning activities required in ISO/IEC 17029:2019, 9.4.1, the validation/
verification team shall:
a) perform and document a strategic analysis to determine the extent of the validation/verification
activities taking into account:
i. the declared sustainability information;
ii. the engagement agreement (9.3);
iii. information about issues of concern to intended users; and
iv. their own research on the responsible party’s public commitments and communications related to
sustainability; and
b) assess the risk of misstatements and nonconformities with the specified requirements and criteria
related to the declared sustainability information.

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9.4.3 In addition to the requirements of ISO/IEC 17029:2019, 9.4.2, the validation/verification plan shall:
a) include the level of assurance and materiality; and
b) be approved by the team leader.
NOTE The validation/verification plan is based on the outcome from the strategic analysis, risk assessment, if
applicable, level of assurance, materiality and the evidence-gathering plan.
9.4.4 Amendments to the validation/verification plan and evidence-gathering plan shall be approved by
the team leader in the following circumstances:
a) change in scope or timing of validation/verification activities;
b) change in evidence-gathering procedures;
c) change in locations and sources of information for evidence gathering;
d) when the validation/verification process identifies new risks or concerns that could lead to material
misstatements, misrepresentations or nonconformities.
9.5 Validation/verification execution
ISO/IEC 17029:2019, 9.5 shall apply.
NOTE Principles for gathering evidence are provided in ISO 14019-1 and process for determining, gathering and
evaluating evidence for verification is set out in ISO 14019-2.
9.6 Review
9.6.1 ISO/IEC 17029:2019, 9.6 shall apply.
9.6.2 In addition to the requirements in ISO/IEC 17029:2019, 9.6.2, the review shall be carried out by persons
who have not been involved in the planning (see 9.4) and are not part of the
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