prEN ISO 14019-2

Sustainability information - Part 2: Principles and requirements for verification processes (ISO/DIS 14019-2:2024)

This document specifies requirements for the verification process of quantitative and qualitative sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects.
It applies to the set of rules and procedures for carrying out verification by providing elements of a verification programme, such as process, evidence-gathering activities, reporting.
This document addresses uncertainty in values and how to address these uncertainties. It addresses primary and secondary sources of data and how they relate to the strength of verification evidence.
For the verification of quantitative information, it details the approach for continuous and discrete forms of data and the types of evidence gathering activities that can be applicable to each. Continuous data can be further categorized ratio and interval data. Verification approaches include an assessment of data collection, data editing, data transformation, data control processes as well as numerical techniques that aid in verification analytical testing.
For verification of qualitative information, it details the approach for binary, ordinal, and nominal forms of data and the types of evidence gathering activities that can be applicable to each. Verification approaches include an assessment of data collection, data editing, data transformation, data control processes as well as numerical techniques that aid in verification analytical testing

Nachhaltigkeitsinformationen - Teil 2: Grundsätze und Anforderungen für den Verifizierungsprozess (ISO/DIS 14019‑2:2024)

Informations en matière de durabilité - Partie 2: Principes et exigences pour les processus de vérification (ISO/DIS 14019-2:2024)

Informacije o trajnostnosti - 2. del: Načela in zahteve za postopke preverjanja (ISO/DIS 14019-2:2024)

General Information

• Status: Not Published
• Publication Date: 01-Jun-2026
• ICS: 03.120.20 - Product and company certification. Conformity assessment
• Technical Committee: CEN/CLC/TC 1 - Criteria for conformity assessment bodies
• Current Stage: 4020 - Submission to enquiry - Enquiry
• Start Date: 07-Nov-2024
• Completion Date: 07-Nov-2024
• Ref Project: oSIST prEN ISO 14019-2:2025 - Sustainability information - Part 2: Principles and requirements for verification processes (ISO/DIS 14019-2:2024)

Standards Content (Sample)

SLOVENSKI STANDARD
01-januar-2025
Informacije o trajnostnosti - 2. del: Načela in zahteve za postopke preverjanja
(ISO/DIS 14019-2:2024)
Sustainability information - Part 2: Principles and requirements for verification processes
(ISO/DIS 14019-2:2024)
Nachhaltigkeitsinformationen - Teil 2: Grundsätze und Anforderungen für den
Verifizierungsprozess (ISO/DIS 14019-2:2024)
Validation et vérification de l’informations en matière de durabilité — Partie 2: Processus
de vérification (ISO/DIS 14019-2:2024)
Ta slovenski standard je istoveten z: prEN ISO 14019-2
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 14019-2
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 2:
Voting begins on:
Principles and requirements for 2024-11-06
verification processes
Voting terminates on:
2025-01-29
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,
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
ISO/CEN PARALLEL PROCESSING
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
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
PROVIDE SUPPORTING DOCUMENTATION.
Reference number
ISO/DIS 14019-2:2024(en)
DRAFT
ISO/DIS 14019-2:2024(en)
International
Standard
ISO/DIS 14019-2
ISO/TC 207/SC 2
Sustainability information —
Secretariat: UNI
Part 2:
Voting begins on:
Principles and requirements for
verification processes
Voting terminates on:
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
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
CP 401 • Ch. de Blandonnet 8
TO SUBMIT, WITH THEIR COMMENTS,
CH-1214 Vernier, Geneva
NOTIFICATION OF ANY RELEVANT PATENT
Phone: [phone]
RIGHTS OF WHICH THEY ARE AWARE AND TO
PROVIDE SUPPORTING DOCUMENTATION.
Email: [e-mail]
Website: www.iso.org
Published in Switzerland Reference number
ISO/DIS 14019-2:2024(en)
ii
ISO/DIS 14019-2:2024(en)
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Pre-engagement. 1
4.1 General .1
4.2 Required information .2
4.3 Suitability of specified requirements and criteria .2
4.4 Relevance determination process and rational purpose .3
4.5 Common understanding .4
4.6 Conditions not met after acceptance of the engagement .4
4.7 Objectives .4
4.8 Type of deliverable .4
4.9 Specification of scope, requirements, and criteria .5
4.10 Materiality .5
4.11 Level of assurance .6
4.12 Inherent limitations and scope limitations .6
4.12.1 General .6
4.12.2 Evaluating consequences of inherent limitation .6
5 Engagement . 6
6 Planning . 7
6.1 Verification team selection .7
6.2 Strategic analysis .7
6.2.1 General .7
6.2.2 Context for the strategic analysis.7
6.2.3 Strategic analysis approach .8
6.2.4 Output from and review of strategic analysis .9
6.3 Risk assessment .9
6.3.1 General .9
6.3.2 Context for risk assessment .9
6.3.3 Process for risk assessment .10
6.3.4 Output from and review of the risk assessment .11
6.4 Assessment of materiality .11
6.4.1 Process for assessing materiality .11
6.4.2 Output of assessing materiality . 12
6.5 Evidence-gathering activities . 12
6.5.1 General . 12
6.5.2 Designing evidence-gathering activities . 12
6.5.3 Use of the responsible party’s internal controls . 13
6.5.4 Evidence gathering for quantitative information .14
6.5.5 Evidence gathering for qualitative information .14
6.5.6 Evidence-gathering techniques .14
6.5.7 Process for evidence gathering . 15
6.5.8 Evidence-gathering plan .16
6.5.9 Verification plan . . .16
6.5.10 Approval of evidence-gathering plan and verification plan .16
6.6 Scope limitations .17
7 Execution . 17
7.1 General .17
7.2 Communication .18
7.3 Insufficient Information .18

iii
ISO/DIS 14019-2:2024(en)
7.4 Intentional misstatement or noncompliance.18
7.5 Determination of evidence .18
8 Review .
...