ISO 14064-3:2019
Greenhouse gases — Part 3: Specification with guidance for the verification and validation of greenhouse gas statements
This document specifies principles and requirements and provides guidance for verifying and validating greenhouse gas (GHG) statements.
It is applicable to organization, project and product GHG statements.
The ISO 14060 family of standards is GHG programme neutral. If a GHG programme is applicable, requirements of that GHG programme are additional to the requirements of the ISO 14060 family of standards.
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Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to greenhouse gases
3.2 Terms related to entities involved in GHG verification and validation
3.3 Terms related to the GHG inventory
3.4 Terms related to the GHG statement
3.5 Terms related to GHG data and information management
3.6 Terms related to verification and validation
4 Principles
4.1 General
4.2 Impartiality
4.3 Evidence-based approach
4.4 Fair presentation
4.5 Documentation
4.6 Conservativeness
5 Requirements applicable to verification/validation
5.1 Pre-engagement activities
5.1.1 General
5.1.2 Type of engagement
5.1.3 Level of assurance in the case of verification
5.1.4 Objectives
5.1.5 Criteria
5.1.6 Scope
5.1.7 Materiality thresholds
5.2 Verification/validation team selection
5.3 Verification/validation activities and techniques
5.4 Specific requirements
5.4.1 Verifier/validator communication
5.4.2 Sufficiency of evidence
5.4.3 Intentional misstatement
5.4.4 Documented information
5.4.5 Process for completing a verification/validation
6 Verification
6.1 Planning
6.1.1 Strategic analysis
6.1.2 Risk assessment
6.1.3 Evidence-gathering activities
6.1.4 Site visits
6.1.5 Verification plan
6.1.6 Evidence-gathering plan
6.1.7 Approval of verification and evidence-gathering plans
6.2 Execution
6.3 Completion
6.3.1 Evaluation of the GHG statement
6.3.2 Conclusion and draft opinion
6.3.3 Verification report
7 Validation
7.1 Planning
7.1.1 Strategic analysis
7.1.2 Materiality thresholds
7.1.3 Estimate testing
7.1.4 Assessment of GHG-related activity characteristics
7.1.5 Validation plan
7.1.6 Evidence-gathering plan
7.1.7 Approval of validation and evidence-gathering plans
7.1.8 Amendments to validation and evidence-gathering plans
7.2 Execution
7.2.1 General
7.2.2 Evaluation of the GHG statement
7.2.3 Proper disclosure
7.3 Completion
7.3.1 General
7.3.2 Opinion
7.3.3 Validation report
8 Independent review
9 Issuance of opinion
9.1 General
9.2 Types of opinions
9.3 Contents of opinion
10 Facts discovered after the verification/validation
Annex A (normative) Limited level of assurance verifications
Annex B (informative) Considerations for verification
Annex C (informative) Agreed-upon procedures (AUP)
Annex D (informative) Mixed engagement
Bibliography
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Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to greenhouse gases
3.2 Terms related to entities involved in GHG verification and validation
3.3 Terms related to the GHG inventory
3.4 Terms related to the GHG statement
3.5 Terms related to GHG data and information management
3.6 Terms related to verification and validation
4 Principles
4.1 General
4.2 Impartiality
4.3 Evidence-based approach
4.4 Fair presentation
4.5 Documentation
4.6 Conservativeness
5 Requirements applicable to verification/validation
5.1 Pre-engagement activities
5.1.1 General
5.1.2 Type of engagement
5.1.3 Level of assurance in the case of verification
5.1.4 Objectives
5.1.5 Criteria
5.1.6 Scope
5.1.7 Materiality thresholds
5.2 Verification/validation team selection
5.3 Verification/validation activities and techniques
5.4 Specific requirements
5.4.1 Verifier/validator communication
5.4.2 Sufficiency of evidence
5.4.3 Intentional misstatement
5.4.4 Documented information
5.4.5 Process for completing a verification/validation
6 Verification
6.1 Planning
6.1.1 Strategic analysis
6.1.2 Risk assessment
6.1.3 Evidence-gathering activities
6.1.4 Site visits
6.1.5 Verification plan
6.1.6 Evidence-gathering plan
6.1.7 Approval of verification and evidence-gathering plans
6.2 Execution
6.3 Completion
6.3.1 Evaluation of the GHG statement
6.3.2 Conclusion and draft opinion
6.3.3 Verification report
7 Validation
7.1 Planning
7.1.1 Strategic analysis
7.1.2 Materiality thresholds
7.1.3 Estimate testing
7.1.4 Assessment of GHG-related activity characteristics
7.1.5 Validation plan
7.1.6 Evidence-gathering plan
7.1.7 Approval of validation and evidence-gathering plans
7.1.8 Amendments to validation and evidence-gathering plans
7.2 Execution
7.2.1 General
7.2.2 Evaluation of the GHG statement
7.2.3 Proper disclosure
7.3 Completion
7.3.1 General
7.3.2 Opinion
7.3.3 Validation report
8 Independent review
9 Issuance of opinion
9.1 General
9.2 Types of opinions
9.3 Contents of opinion
10 Facts discovered after the verification/validation
Annex A (normative) Limited level of assurance verifications
Annex B (informative) Considerations for verification
Annex C (informative) Agreed-upon procedures (AUP)
Annex D (informative) Mixed engagement
Bibliography