prEN ISO 14019-1
(Main)Sustainability information - Part 1: General principles and requirements for validation and verification (ISO/DIS 14019-1:2024)
Sustainability information - Part 1: General principles and requirements for validation and verification (ISO/DIS 14019-1:2024)
This document specifies general principles and requirements for the validation and verification process of sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects. It provides general principles and requirements for determining the categorization of quantitative and qualitative information.
These principles and requirements contribute to the set of rules and procedures that are provided in validation/verification programmes. This document can also be used as the basis for validation and verification activities that support other conformity assessment schemes.
NOTE: This document can be applied by validation and verification bodies according to ISO/IEC 17029. It can contribute to schemes operated by inspection bodies according to ISO/IEC 17020 or certification bodies according to ISO/IEC 17065.
Nachhaltigkeitsinformationen - Teil 1: Allgemeine Grundsätze und Anforderungen für Validierung und Verifizierung (ISO/DIS 14019‑1:2024)
Informations en matière de durabilité - Partie 1: Principes généraux et exigences pour leur validation et leur vérification (ISO/DIS 14019-1:2024)
Informacije o trajnostnosti - 1. del: Splošna načela in zahteve za validacijo in preverjanje (ISO/DIS 14019-1:2024)
General Information
Standards Content (Sample)
SLOVENSKI STANDARD
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
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
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
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.
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BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
NATIONAL REGULATIONS.
RECIPIENTS OF THIS DRAFT ARE INVITED
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NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
PROVIDE SUPPORTING DOCUMENTATION.
Reference number
ISO/DIS 14019-1:2024(en)
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
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
STANDARDS MAY ON OCCASION HAVE TO
ISO/CEN PARALLEL PROCESSING
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
BE CONSIDERED IN THE LIGHT OF THEIR
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
or ISO’s member body in the country of the requester.
NATIONAL REGULATIONS.
ISO copyright office
RECIPIENTS OF THIS DRAFT ARE INVITED
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TO SUBMIT, WITH THEIR COMMENTS,
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NOTIFICATION OF ANY RELEVANT PATENT
Phone: +41 22 749 01 11
RIGHTS OF WHICH THEY ARE AWARE AND TO
PROVIDE SUPPORTING DOCUMENTATION.
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland Reference number
ISO/DIS 14019-1:2024(en)
ii
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
iii
ISO/DIS 14019-1:2024(en)
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 assessm
...
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