ISO 14017:2022

INTERNATIONAL ISO
STANDARD 14017
First edition
2022-06
Environmental management —
Requirements with guidance for
verification and validation of water
statements
Management environnemental — Exigences et recommandations
pour la vérification et la validation des déclarations relatives à l’eau
Reference number
© ISO 2022
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Published in Switzerland
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Contents Page
Foreword .v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms related to water information . 1
3.2 Terms related to entities involved in water information verification and validation . 2
3.3 Terms related to the water statement . 3
3.4 Terms related to verification and validation . 4
4 Principles . 9
4.1 General . 9
4.2 Impartiality . 9
4.3 Evidence-based approach . 9
4.4 Fair presentation . 9
4.5 Documentation . 9
4.6 Conservativeness. 9
5 Requirements applicable to verification/validation .10
5.1 Pre-engagement activities . 10
5.1.1 General . 10
5.1.2 Type of engagement . 10
5.1.3 Level of assurance in the case of verification . 10
5.1.4 Objectives . 11
5.1.5 Criteria . 11
5.1.6 Scope . 11
5.1.7 Materiality thresholds . 11
5.1.8 Language . 12
5.2 Verification/validation team selection .12
5.3 Verification/validation activities and techniques .12
5.4 Specific requirements .12
5.4.1 Verifier/validator communication . .12
5.4.2 Sufficiency of evidence .13
5.4.3 Intentional misstatement . 13
5.4.4 Documented information . 13
5.4.5 Process for completing a verification/validation .13
6 Verification .14
6.1 Planning . 14
6.1.1 Strategic analysis . 14
6.1.2 Risk assessment . 15
6.1.3 Evidence-gathering activities . 17
6.1.4 Site visits . 18
6.1.5 Verification plan . . .20
6.1.6 Evidence-gathering plan . 20
6.1.7 Approval of verification and evidence-gathering plans .20
6.2 Execution . 21
6.3 Completion . 21
6.3.1 Evaluation of the water statement . 21
6.3.2 Conclusion and draft opinion . 21
6.3.3 Verification report . 22
7 Validation . .23
7.1 Planning . 23
7.1.1 Strategic analysis . 23
7.1.2 Materiality thresholds . 24
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7.1.3 Estimate testing . 24
7.1.4 Assessment . 24
7.1.5 Validation plan . 27
7.1.6 Evidence-gathering plan . 27
7.1.7 Approval of validation and evidence-gathering plans . 27
7.1.8 Amendments to validation and evidence-gathering plans .28
7.2 Execution .28
7.2.1 General .28
7.2.2 Evaluation of the water statement .28
7.2.3 Proper disclosure . .28
7.3 Completion .28
7.3.1 General .28
7.3.2 Opinion . 29
7.3.3 Validation report .30
8 Independent review . .30
9 Issuance of opinion and report .31
9.1 General . 31
9.2 Types of opinions . 31
9.3 Contents of opinion . 32
9.4 Issuance of the report . 32
10 Facts discovered after the verification/validation .33
Annex A (normative) Limited level of assurance ver
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