FprEN ISO 14019-1

SLOVENSKI STANDARD
oSIST prEN ISO 14019-1:2025
01-januar-2025
Informacije o trajnostnosti - 1. del: Splošna načela in zahteve za validacijo in
preverjanje (ISO/DIS 14019-1:2024)
Sustainability information - Part 1: General principles and requirements for validation and
verification (ISO/DIS 14019-1:2024)
Nachhaltigkeitsinformationen - Teil 1: Allgemeine Grundsätze und Anforderungen für
Validierung und Verifizierung (ISO/DIS 14019-1:2024)
Validation et vérification de l’informations en matière de durabilité - Partie 1: Principes
généraux et exigences (ISO/DIS 14019-1:2024)
Ta slovenski standard je istoveten z: prEN ISO 14019-1
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 14019-1:2025 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

oSIST prEN ISO 14019-1:2025
oSIST prEN ISO 14019-1:2025
DRAFT
International
Standard
ISO/DIS 14019-1
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 1:
Voting begins on:
General principles and 2024-11-06
requirements for validation and
Voting terminates on:
2025-01-29
verification
ICS: 13.020.20; 03.120.20
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IS THEREFORE SUBJECT TO CHANGE
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Reference number
ISO/DIS 14019-1:2024(en)
oSIST prEN ISO 14019-1:2025
DRAFT
ISO/DIS 14019-1:2024(en)
International
Standard
ISO/DIS 14019-1
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 1:
Voting begins on:
General principles and
requirements for validation and
Voting terminates on:
verification
ICS: 13.020.20; 03.120.20
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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Published in Switzerland Reference number
ISO/DIS 14019-1:2024(en)
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ISO/DIS 14019-1:2024(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 .1
3.2 Terms related to entities involved in declared sustainability information validation
and verification .3
3.3 Terms used in the validation and verification of declared sustainability information .5
4 Principles .11
4.1 General .11
4.2 Principles for the validation/verification process.11
4.2.1 Evidence-based approach and sampling .11
4.2.2 Consistency and documentation .11
4.2.3 Impartiality .11
4.2.4 Competence and capacity . 12
4.2.5 Confidentiality . 12
4.2.6 Integrity . 12
4.2.7 Fair presentation . 12
4.2.8 Due professional care . . 12
4.2.9 Professional judgement . 12
5 Declared sustainability information.13
5.1 General . 13
5.2 Quantitative and qualitative information .14
5.3 Difference between data and information .14
6 Assurance opinions and other deliverables .15
6.1 General . 15
6.2 Assurance opinion . 15
6.3 Mixed engagements . . 15
6.4 Development of the deliverable and its format .16
7 Validation/Verification programme . .16
7.1 General .16
7.2 Description of the declared sustainability information .17
7.3 Specified requirements and criteria applying to the declared sustainability information.17
7.4 Specified requirements and criteria for executing the validation/verification .18
7.5 Rules and procedures and competence for validation/verification activities .18
7.6 Types of validation/verification outcome .18
8 Validation and verification processes . 19
Annex A (informative) Terminology comparison between conformity assessment (ISO) and
assurance (ISSA 5000) .20
Annex B (informative) Intended users and interested parties .21
Annex C (informative) Declared sustainability information .25
Annex D (informative) Deliverables from validation and verification activities .30
Annex E (informative) Assurance and types of assurance opinions .32
Annex F (informative) Reference to assurance opinions and use of marks .40
Annex G (informative) Examples of reports of factual findings (AUP reports) .42
Bibliography .46

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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, the 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 and medium-sized enterprises (SMEs), or in situations where capacity building is being undertaken,
or when the expense of an assurance opinion is prohibitive.
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 matters under voluntary or mandatory arrangements (e.g.
as a pre-requisite to supply chain or market access, precondition 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 decided to develop
separate documents for the validation process (ISO 14019-3) and the verification process (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, and give general and specific requirements for validation/
verification processes. Where the principles and requirements undergo rapid development, the individual
parts can undergo revision separately as required.
0.14  In summary the parts to ISO 14019 are:
— Part 1 (this document) specifies terminology, principles and general requirements applicable to both
validation and verification.
— The process specifics of verification (Part 2, under development) and validation (Part 3, development
intended) are provided in separate documents.
— Part 4 (under development) 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.
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DRAFT International Standard ISO/DIS 14019-1:2024(en)
Sustainability information —
Part 1:
General principles and requirements for validation and
verification
1 Scope
1.1 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. It applies to quantitative and qualitative information.
NOTE These principles and requirements complement the set of rules and procedures that are provided in
validation/verification programmes.
1.2 This document can also be used as the basis for validation/verification activities that support other
conformity assessment schemes.
NOTE This document can be applied by validation/verification bodies operating according to 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/IEC 17029:2019, 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/
NOTE Annex A provides a comparison table between ISO/IEC and ISSA 5000 terminology.
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.

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[SOURCE: ISO Guide 82:2019, 3.1, modified. Reference to “environmental, social and economic aspects”
removed from definition and Note 1 from ISO Guide 82 deleted. Note 2 to entry added.]
3.1.2
sustainability matters
attribute that can influence sustainability, including an organization’s governance, objectives, goals, plans,
processes and performance
Note 1 to entry: Sustainability matters are also referred to as “underlying subject matter”.
Note 2 to entry: Identification of sustainability matters can be undertaken from various viewpoints, including from
the viewpoint of intended users, interested parties and from the viewpoint of those that may be affected by decisions
of others in relation to sustainability. It may 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. carbon or water cycle).
Note 3 to entry: Sustainability matters can be a description of a classification of underlying sustainability attributes
and can be an aggregation of those attributes.
Note 4 to entry: Sustainability matters can relate to an organization’s influence as well as influence on an organization.
Note 5 to entry: Sustainability matters include attributes related to impacts, dependencies and performance.
Note 6 to entry: Attributes can relate to activities, products, services, value chains, natural and economic systems.
Note 7 to entry: Often sustainability matters will be interdependent and have complex cause and effect relationships
and feedback loops.
3.1.3
sustainability information
information about sustainability matters
Note 1 to entry: Sustainability information can result from measuring or evaluating sustainability matters against
specified requirements and criteria. Sustainability information is also referred to as “subject matter information”.
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 can use alternative terms to categorise sustainability
information, such as “issues”, ”factors”, etc.
3.1.4
declared sustainability information
sustainability information that is declared by a responsible party
Note 1 to entry: The responsible party determines the relevance of what it chooses to declare based on consideration of
its intended users 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 ISO 14019 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 could cover a period
of time (see Annex C for more information on declared sustainability information).
Note 4 to entry: Declared sustainability information is clearly identifiable and capable of consistent evaluation or
measurement against specified requirements and criteria.
Note 5 to entry: Declared sustainability information can be provided in the form of a report, a statement, a disclosure,
a declaration, a project plan, consolidated data or performance indicator. It can be provided in any format be that
written, oral, recording, video, website or a combination thereof.
Note 6 to entry: Declared sustainability information can include information about more than one sustainability
matter (e.g. an ESG declaration or a natural capital report).

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3.1.5
disclosed sustainability information
sustainability information that is made available to parties external to the responsible party
Note 1 to entry: Examples of parties external to the responsible party to which sustainability information is disclosed
can be: an intended user, a current or potential investor or lender, a supplier, a customer, a regulator, the public or any
other organization or person.
Note 2 to entry: Disclosed sustainability information can be, in full or in part, declared sustainability information.
3.1.6
relevance determination process
process used by the responsible party to determine what sustainability information is to be included in the
declared sustainability information to meet the need of identified intended users to make decisions for their
stated purpose
Note 1 to entry: The relevance determination process may also be referred to as “the process to identify reporting
elements”, “materiality process”, amongst other terms.
3.1.7
impact
positive or negative change in an outcome as a result of an organization’s decisions or execution, and the
consequences of those decisions
Note 1 to entry: Taking account of other causes of any change in those outcomes.
Note 2 to entry: The change in an outcome can be positive or negative depending on its relation to a threshold.
Note 3 to entry: There may be interim points between actions and their resulting impacts where measurement can
support management towards achieving organizational purpose.
[SOURCE: ISO 37005:2024, modified: the words “organizational outcome (3.8) because of a governing body´s”
in the definition replaced by the words “organization”, Note 4 to entry deleted.]
3.2 Terms related to entities involved in declared sustainability information validation and
verification
3.2.1
client
organization or person requesting validation/verification
Note 1 to entry: The client is the party instructing the validating/verifying body to carry out the validation/verification
of the declared sustainability information.
Note 2 to entry: The client can be the responsible party or the intended user of the validated/verified declared
sustainability information.
[SOURCE: ISO/IEC 17029:2019, 3.13, modified — The word “claim” is replaced by the words “declared
sustainability information”. Note 2 to entry added.]
3.2.2
programme owner
person or organization responsible for developing and maintaining a specific validation programme or
verification programme
Note 1 to entry: The programme owner can be the validation/verification body itself, a governmental authority, a
trade association, a group of validation bodies/verification bodies, an external programme owner or others.
[SOURCE: ISO/IEC 17029:2019, 3.10]

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3.2.3
responsible party
organization or person providing the declared sustainability information
Note 1 to entry: The responsible party is responsible for all information supporting the declared sustainability
information, irrespective of whether they gathered it themselves or it was gathered by another party. The sources,
methodologies and technologies used to gather such information may be provided by another party, however
responsibility for the accuracy and veracity of the information remains with the responsible party.
3.2.4
intended user
organization or person that is intended by the responsible party to use the declared sustainability
information to make decisions for its or their stated purpose
Note 1 to entry: An intended user can act on behalf of one or more interested parties.
3.2.5
interested party
person or organization that can affect, be affected by, or perceive itself to be affected by sustainability
matters or sustainability information
Note 1 to entry: Interested parties can include, but are not limited to, employees, material suppliers, manufacturers,
trade associations, purchasers, users, consumers, non-governmental organizations (NGOs), public agencies,
conformity assessment bodies, indigenous communities and vulnerable individuals.
Note 2 to entry: ‘affected by’ can also include being ‘impacted by’.
[SOURCE: ISO 14050:2020, 3.1.2, modified — Reference to “by a decision or activity” replaced by a reference
to “sustainability matters or sustainability information”. Notes to entry modified and added.]
3.2.6
validation body
body that performs validation
Note 1 to entry: A validation body can be an organization, or part of an organization.
[SOURCE: ISO/IEC 17029:2019, 3.4, modified — Note 1 to entry added.]
3.2.7
verification body
body that performs verification
Note 1 to entry: A verification body can be an organization or part of an organization.
[SOURCE: ISO/IEC 17029:2019, 3.5]
3.2.8
validator
competent and impartial person with responsibility for performing and reporting on a validation
[SOURCE: ISO 14065:2020, 3.3.6]
3.2.9
verifier
competent and impartial person with responsibility for performing and reporting on a verification
[SOURCE: ISO 14065:2020, 3.3.5]
3.2.10
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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3.2.11
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.]
3.2.12
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: ISO 14066:2023, 3.1.2]
3.2.13
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]
3.2.14
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]
3.2.15
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]
3.2.16
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]
3.3 Terms used in the validation and verification of declared sustainability information
3.3.1
validation/verification programme
set of rules and procedures that describe the declared sustainability information, identifies the specified
requirements and criteria, and provides the methodology for performing validation/verification
Note 1 to entry: Programmes may 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.
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Note 4 to entry: A programme can be a set of activities defined by a validation/verification body in agreement with
their client 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 — “declared sustainability information” has been substituted
for “object of conformity assessment” and “validation/verification” has been substituted for “conformity
assessment”. Notes to entry have been added.]
3.3.2
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.]
3.3.3
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: “specified requirements and criteria” is used in place of “specified requirements” used in ISO/IEC 17029.
[SOURCE: ISO/IEC 17000:2020, 5.1, modified— Note 3 to entry added.]
3.3.4
product
any good or service
Note 1 to entry: The definition of product can refer to the process of producing the good or service.
[SOURCE: ISO 14050:2020, 3.5.12, modified — Note 1 to entry added.]
3.3.5
value chain
sequence of activities, or parties, that create or receive value through the provision of a product (3.3.4)
Note 1 to entry: In this document, value chain is regarded as a broader concept than supply chain (persons or
organizations 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 and interested parties may be persons or organizations outside the value chain.
[SOURCE: ISO 14050:2020, 3.5.28, modified — commas added to the definition and Note 1 to entry added.]
3.3.6
validation
process for evaluating the reasonableness of the assumptions, limitations and methods that support declared
sustainability information about the outcome of future activities
Note 1 to entry: The term “declared sustainability information” in ISO 14019 is synonymous with the term “claim” in
ISO/IEC 17029.
oSIST prEN ISO 14019-1:2025
ISO/DIS 14019-1:2024(en)
[SOURCE: ISO/IEC 14065, 3.3.16, modified — Note 1 to entry added.]
3.3.7
verification
process for evaluating declared sustainability information of a historical nature to determine if the declared
sustainability information is materially correct and conforms to specified requirements and criteria
Note 1 to entry: The term “declared sustainability information” in ISO 14019 is synonymous with the term “claim” in
ISO/IEC 17029.
Note 2 to entry: Evaluation activities performed that do not provide assurance are called agreed-upon procedures.
[SOURCE: ISO/IEC 14065:2020, 3.3.15, modified — Replaced the words “environmental information
statement” with “declared sustainability information” and Note 1 to entry added.]
3.3.8
level of assurance
degree of confidence in the declared sustainability information
Note 1 to entry: The levels of assurance and the conditions to achieve them can be defined in the programme (e.g.
reasonable, limited).
[SOURCE: ISO/IEC 17029:2019, 3.15, modified — The word “claim” replaced by the words “declared
sustainability information”.]
3.3.9
material
significant to intended users
[SOURCE: ISO/IEC 17029:2019, 3.16, modified — Notes 1 and 2 to entry deleted.]
3.3.10
materiality
concept that misstatements, individually or aggregated, could influence the reliability of the declared
sustainability information and hence decisions made by the intended user
Note 1 to entry: Materiality can be qualitative or quantitative.
[SOURCE: ISO/IEC 14065:2020, 3.3.19, modified — Editorial change in definition and Note 1 to entry added.]
3.3.11
misstatement
error, omission, misreporting or misrepresentation in the declared sustainability information
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 or assumptions as well as the potential for statements to mislead
the intended user.
Note 3 to entry: Misstatement can be unintentional or intentional, including fraud.
[SOURCE: ISO 14065:2020, 3.3.21, modified — Replace the words “environmental information statement”
with the words “declared sustainability information”.]
3.3.12
material misstatement
individual misstatement or the aggregate of actual misstatements in the declared sustainability information
that could affect the decisions of the intended users for their stated purpose.
[SOURCE: ISO 14065:2020, 3.2.22, modified — Replace the words “environmental information statement”
with the words “declared sustainability information”.]

oSIST prEN ISO 14019-1:2025
ISO/DIS 14019-1:2024(en)
3.3.13
engagement risk
risk that the assurance opinion reaches an inappropriate conclusion when the declared sustainability
information is materially misstated
3.3.14
sampling risk
the risk that the verifier’s conclusion based on a sample can be different from the conclusion if the entire
population were subjected to the same verification procedure
3.3.15
information risk
likelihood of a material misstatement materializing and the consequences
[SOURCE: ISO 28004-1:2007, 3.1, modified — The word “information” added to the term “risk”.]
3.3.16
risk assessment
overall process for risk identification, risk analysis, risk evaluation, and risk mitigation
[SOURCE: ISO 22734:2019, 3.30, modified — The word “of” replaced by “for” in the definition.]
3.3.17
scope limitation
specific situation in which part of a validation/verification cannot be performed as intended
Note 1 to entry: Conclusions, including the assurance opinion provided, may be affected by these limitations.
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 or responsible party.
Note 3 to entry: Scope limitations may prevent the validator/verifier from obtaining complete and unrestricted access
to all relevant information or conducting a thorough examination of certain areas or activities.
3.3.18
inherent limitation
constraint or uncertainty present in any validation/verification
Note 1 to entry: Inherent limitations may arise due to factors beyond the control of the validator/verifier and is integral
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