ISO 14017:2022

Environmental management - Requirements with guidance for verification and validation of water statements

This document specifies principles, requirements and guidelines for the verification and validation of water statements. It is applicable to organizational, product and project water statement verification and validation, and can also be used to provide confidence in reported water information on a local, regional or national level. This document is programme neutral. If a programme is applicable, requirements of that programme are additional to the requirements of this document. NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how applicable legal requirements relate to this document.

Management environnemental — Exigences et recommandations pour la vérification et la validation des déclarations relatives à l’eau

General Information

• Status: Published
• Publication Date: 26-Jun-2022
• ICS: 13.020.10 - Environmental management
• ICS: 13.060.01 - Water quality in general
• Technical Committee: ISO/TC 207/SC 2 - Environmental auditing and related environmental investigations
• Drafting Committee: ISO/TC 207/SC 2/WG 8 - Validation and verification of water information
• Current Stage: 6060 - International Standard published
• Start Date: 27-Jun-2022
• Due Date: 13-Jun-2022
• Completion Date: 27-Jun-2022

Overview

ISO 14017:2022 - Environmental management - Requirements with guidance for verification and validation of water statements - sets out principles, requirements and guidance for third‑party verification and validation of water statements. The standard is programme‑neutral and applies to organizational, product and project water statements, and can be used to provide confidence in reported water information at local, regional or national levels. Users remain responsible for aligning the standard with applicable legislation and any additional programme requirements.

Key topics and requirements

ISO 14017 defines a structured assurance approach for water reporting, emphasizing:

• Core principles: impartiality, evidence‑based approach, fair presentation, documentation and conservativeness.
• Pre‑engagement activities: defining type of engagement, objectives, scope, criteria, language and materiality thresholds.
• Assurance planning: strategic analysis, risk assessment, verification/validation and evidence‑gathering plans, and approval procedures.
• Execution and completion: evidence collection (including site visits), evaluation of the water statement, drafting conclusions and issuing an opinion and report.
• Team competence and independence: selection and competence requirements for verification/validation teams, and provisions for independent review.
• Specific engagement types and tools: annexes addressing limited‑level assurance verifications, agreed‑upon procedures (AUP), mixed engagements and competency evaluation methods.
• Reporting: content and issuance of opinions and verification/validation reports, and handling facts discovered after issuance.

These elements support consistency, transparency and reliability in water statements without prescribing a single methodology.

Applications

ISO 14017 is practical for organizations and stakeholders seeking credible water information:

• Corporate sustainability teams and environmental managers using water statements in sustainability reports.
• Environmental auditors, verification bodies and consultants performing third‑party assurance of water data.
• Product and project teams needing independent validation of product water footprints or project water performance.
• Supply chain and procurement teams requiring verified water claims from suppliers.
• Public agencies, NGOs and reporting programmes that require or accept verified water information.

Use cases include strengthening investor confidence, meeting stakeholder expectations, substantiating public water claims, and supporting water stewardship programs.

Related standards

ISO 14017 complements other ISO environmental and assurance standards (see ISO/TC 207 family). It is programme‑neutral; where a specific reporting programme applies, its requirements are additional to ISO 14017. For implementation, organizations often align ISO 14017 with their broader environmental management and reporting frameworks.

Keywords: ISO 14017:2022, water statements verification, water statement validation, environmental management, water reporting assurance, water verification.

Standards Content (Sample)

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
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii
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
iii
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 verifications .34
Annex B (informative) Considerations for verification .38
Annex C (normative) Agreed-upon procedures (AUP) .41
Annex D (normative) Mixed engagement .47
Annex E (normative) Competency .48
Annex F (informative) Methods to evaluate the competence of verification and validation
team members .52
Annex G (informative) Relationship between verification and validation competence
requirements and skills and abilities needed by verification and validation teams .53
Annex H (informative) Example of prerequisite entry level awareness for individuals
starting training as team members in a verification/validation team .60
Annex I (informative) Personal behaviour .61
Annex J (informative) Verification/validation process .62
Bibliography .64
iv
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).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www.iso.org/patents).
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.
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.
v
Introduction
0.1  Background
Water is vital for supporting life on Earth. It is important for continued health and wellbeing as well as
for a sustainable economy and environment.
Water is a growing global concern. Demand for water continues to rise exponentially because of
increasing population, industrial development, energy demands and agriculture. Water supplies are
becoming more erratic and uncertain, and degrading water quality can add to this uncertainty. The
current rate of water use is unsustainable.
Water is necessary for all ecosystems. In water-stressed countries/regions, during droughts and in
areas where water resources are scarce, it is extremely important to ensure access to water supplies.
As a result, water stewardship is necessary to sustain the natural water cycle, which is interlinked with
the Earth’s climate and ecosystems.
Organizations are beginning to evaluate water risk and potential impacts on operations. Financial
institutions and investment firms are evaluating climate-change-related business risks and are
factoring water risks into investment and credit ratings and in evaluation of green investments.
The importance of water issues is recognized by the United Nations (UN) and reflected in several of
the UN Sustainable Development Goals (SDGs). Water management policies are important for achieving
global poverty alleviation goals, facilitating climate change adaptation, and expanding international
cooperation and capacity-building support in developing countries, and will require implementation
of integrated water resources management at all levels, including through transboundary cooperation.
Water management policies are important to ensure a sufficient and constant supply of water under
increasing scarcity.
Water initiatives related to measuring and evaluation of risks rely on reliable and credible science-
based information. This growing need to evaluate and manage water risks requires confidence in water
information, and is resulting in a need for verification and validation of water statements.
0.2  Approach of this document
This document provides the requirements and guidance for verification and validation activity, whether
used in combination or independently, that can enable a verifier or validator to issue an opinion on a
water statement (or agreed-upon procedures findings) that are attributed to any organization, project
or normalized unit (e.g. product). Water information that is subject to verification is historical in nature,
while validation relates to the outcome of future events. User(s) of this document are responsible for
determining how to apply the requirements of this document in relation to the context and type of the
applicable water programme.
This document can be used by first-, second- and third-party water information verifiers and validators,
which may be an individual or a body. It is regime neutral, meaning that it can be used for verifying
and validating water information statements regardless of the criteria used to develop those water
statements. Criteria may be based on, for example, governmental agreements, regulatory requirements,
voluntary programme requirements or other compliance obligations.
This document provides requirements and guidance for performing verification and validation of water
statements. It is intended to be useful to a broad range of users, including:
— first-, second- and third-party water information verifiers and validators;
— organizations and individuals involved in developing and commissioning water projects;
— organizations conducting internal verification and validation of their water statements;
— organizations involved in water information verifier or validator training;
— voluntary and mandatory water programme administrators;
vi
— investor, finance and insurance communities;
— regulatory agencies;
— organizations involved in accreditation and conformity assessment.
Applications of this document can include but are not limited to verification and validation of:
— water projects in response to climate adaptation and mitigation measures;
— water projects implemented to meet organizational requirements for water conservation, water
quality improvement, or improvements in water use efficiency;
— water projects that enhance or restore water flows to benefit critically dewatered sections of rivers,
streams and wetlands and to replenish depleted groundwater supplies;
— municipal and corporate water use information;
— water footprint information based on ISO 14046;
— water information normalized by a relevant unit;
— supply chain water information;
— sustainability report water information;
— water information to support water quality credit trading schemes;
— water information as part of local/municipal, regional or national reporting.
The requirements of this document describe a process for providing assurance to intended users that
an organization’s or project’s water statements are complete, accurate, consistent, transparent and
without material discrepancies.
This document:
— describes the process and specific requirements necessary for providing confidence in the outcome
of verification and validation of water information but includes considerable guidance and flexibility;
— addresses/considers accounting principles which are necessary for providing rigor and confidence
in validation and verification results;
— addresses issues relating to materiality or level of assurance, where applicable;
— discusses the use of risk assessment in designing and carrying out verification and validation
investigations (which is critical in designing sampling methods and plans, and in evaluating results
of investigations).
The document provides specific requirements and guidance for:
— identification of purpose and intent of the engagement (e.g. verification, validation, other);
— identification and agreement on level of assurance, verification/validation criteria, materiality,
scope and boundaries;
— strategic analysis to determine timing and required resources for conducting the verification or
validation;
— conducting a risk assessment to facilitate development of a verification/validation plan;
— evidence gathering plan, and appropriate sampling methodologies consistent with the type of
engagement, criteria for the engagement and the level of assurance required;
vii
— conducting the verification/validation, including assessing water information and information
systems and controls and related support;
— preparing water information verification and validation opinions and reporting results;
— water information verifier/validator competency requirements.
In this document, the following verbal forms are used:
— “shall” indicates a requirement;
— “should” indicates a recommendation;
— “may” indicates a permission;
— “can” indicates a possibility or a capability.
viii
INTERNATIONAL STANDARD ISO 14017:2022(E)
Environmental management — Requirements with
guidance for verification and validation of water
statements
1 Scope
This document specifies principles, requirements and guidelines for the verification and validation of
water statements.
It is applicable to organizational, product and project water statement verification and validation, and
can also be used to provide confidence in reported water information on a local, regional or national
level.
This document is programme neutral. If a programme is applicable, requirements of that programme
are additional to the requirements of this document.
NOTE Legislation can differ from jurisdiction to jurisdiction. It is the user’s responsibility to determine how
applicable legal requirements relate to this document.
2 Normative references
There are no normative references in this document.
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/
3.1 Terms related to water information
3.1.1
water information
information supporting a water statement (3.3.3) and pertaining to water characteristics important to
the intended user(s) (3.2.3) such as accessibility to water resources, water use, water withdrawal (3.1.5),
water degradation, water quality, water availability and water scarcity
3.1.2
water information system
policies, processes and procedures to establish, manage, maintain and record water information (3.1.1)
Note 1 to entry: A water information system can include measurements, spreadsheets, samples, calibration
instructions, etc.
[SOURCE: ISO 14064-3:2019, 3.5.1, modified — “water” has replaced “greenhouse gas” and “GHG”.]
3.1.3
water project
activity or activities that alter the conditions of a baseline (3.3.1) and which cause changes to water
characteristics
3.1.4
water report
report containing water information (3.1.1) that has been developed to meet the requirements (3.4.16) of
water programme (3.2.5) or agreed-upon procedure (3.4.10)
3.1.5
water withdrawal
anthropogenic removal of water from any water body (3.1.7) or from any drainage basin (3.1.6), either
permanently or temporarily
Note 1 to entry: The term “water abstraction” is sometimes used for this concept.
Note 2 to entry: Water withdrawal typically describes the total amount of water withdrawn from a surface water
or groundwater source. Measurements of this withdrawn water can help evaluate demands from domestic,
industrial and agricultural users.
[SOURCE: ISO 14046:2014, 3.2.2, modified — Note 2 to entry has been added.]
3.1.6
drainage basin
area from which direct surface runoff from precipitation drains by gravity into a stream or other water
body (3.1.7)
Note 1 to entry: The terms “watershed”, “drainage area”, “catchment”, “catchment area” or “river basin” are
sometimes used for the concept of “drainage basin”.
Note 2 to entry: Groundwater drainage basin does not necessarily correspond in area to surface drainage basin.
Note 3 to entry: The drainage area(s) within the scope of verification (3.4.1) or validation (3.4.2) and the related
boundaries are normally defined in the agreement between the verifier (3.4.28) or validator (3.4.29) and the
client (3.2.4) and may be specified in legal requirements (3.4.16) or water programme requirements.
[SOURCE: ISO 14046:2014, 3.1.8, modified — Note 3 to entry has been replaced.]
3.1.7
water body
entity of water with definite hydrological, hydrogeomorphological, physical, chemical and biological
characteristics in a given geographical area
EXAMPLE Lakes, rivers, groundwaters, seas, icebergs, glaciers and reservoirs.
Note 1 to entry: The water body(ies) within the scope of verification (3.4.1) or validation (3.4.2) and the related
boundaries are normally defined in the agreement between the verifier (3.4.28) or validator (3.4.29) and the
client (3.2.4) and may be specified in legal requirements (3.4.16) or water programme requirements.
[SOURCE: ISO 14046:2014, 3.1.7 modified — Note 1 to entry has been replaced.]
3.2 Terms related to entities involved in water information verification and validation
3.2.1
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
[SOURCE: ISO 14001:2015, 3.1.4, modified — Note 1 to entry has been deleted.]
3.2.2
responsible party
person or persons responsible for the provision of the water statement (3.3.3) and the supporting water
information (3.1.1)
Note 1 to entry: The responsible party can be either individuals or representatives of an organization (3.2.1),
water project (3.1.3) or product, and can be the party who engages the verifier (3.4.28) or validator (3.4.29).
[SOURCE: ISO 14064-3:2019, 3.2.3, modified — “water” has replaced “GHG”.]
3.2.3
intended user
individual or organization (3.2.1) identified by those reporting water information (3.1.1) as being the
one who relies on that information to make decisions
Note 1 to entry: The intended user can be the client (3.2.4), the responsible party (3.2.2), water programme
(3.2.5) administrators, regulators, investors, green bond providers, or other interested parties, such as local
communities, government departments or non-governmental organizations.
[SOURCE: ISO 14064-3:2019, 3.2.4, modified — “water” has replaced “GHG”.]
3.2.4
client
organization (3.2.1) or person requesting verification (3.4.1) or validation (3.4.2)
Note 1 to entry: The client could be the responsible party (3.2.2), water programme (3.2.5) administrator or other
interested party.
[SOURCE: ISO 14064-3:2019, 3.2.5, modified — “water” has replaced “GHG”.]
3.2.5
water programme
voluntary or mandatory system or scheme that develops requirements (3.4.16) for managing and
reporting water information (3.1.1), and providing a water statement (3.3.3)
Note 1 to entry: A water programme can be at the international, national or subnational level.
Note 2 to entry: In some cases, an organization (3.2.1) may develop its own internal water programme.
3.3 Terms related to the water statement
3.3.1
baseline
situation resulting in quantitative and/or qualitative water characteristics that would have occurred
in the absence of a water project (3.1.3) and which provides the baseline scenario (3.3.2) for comparison
with water project water characteristics
[SOURCE: ISO 14064-3:2019, 3.4.6, modified — “greenhouse gas” has been deleted from the term,
“situation resulting in quantitative and/or qualitative water characteristics” has replaced “quantitative
reference(s) of GHG emissions and/or GHG removals”, “water project” has replaced “GHG project” and
“water project water characteristics” has replaced “project GHG emissions and/or GHG removals”.]
3.3.2
baseline scenario
hypothetical reference case that best represents the conditions most likely to occur in the absence of a
proposed water project (3.1.3)
Note 1 to entry: The baseline scenario concurs with the water project timeline.
[SOURCE: ISO 14064-3:2019, 3.4.7, modified — “water” has replaced “GHG”.]
3.3.3
water statement
factual and objective declaration regarding water characteristics and supported by water information
(3.1.1) that provides the subject matter for the verification (3.4.1) or validation (3.4.2)
Note 1 to entry: The water statement could be presented at a point in time or could cover a period of time.
Note 2 to entry: The water statement provided by the responsible party (3.2.2) should be clearly identifiable,
capable of consistent evaluation or measurement against suitable criteria (3.4.17) by a verifier (3.4.28) or
validator (3.4.29).
Note 3 to entry: The water statement could be provided in a water report (3.1.4) or water project (3.1.3) plan.
[SOURCE: ISO 14064-3:2019, 3.4.3, modified — “water” has replaced “greenhouse gas” and “GHG”.
“regarding water characteristics and supported by water information” has been added to the definition.
Note 3 to entry has been revised.]
3.4 Terms related to verification and validation
3.4.1
verification
process for evaluating a water statement (3.3.3) of historical data and information to determine if the
water statement is materially correct and conforms to criteria (3.4.17)
[SOURCE: ISO 14064-3:2019, 3.6.2, modified — “water statement” has replaced “statement” twice.]
3.4.2
validation
process for evaluating the reasonableness of the assumptions, limitations and methods that support a
water statement (3.3.3) about the outcome of future activities
[SOURCE: ISO 14064-3:2019, 3.6.3, modified — “water statement” has replaced “statement”.]
3.4.3
verification/validation team
person or persons conducting verification (3.4.1) / validation (3.4.2) activities
Note 1 to entry: One person of the verification/validation team is appointed as the team leader (3.4.4).
[SOURCE: ISO 14064-3:2019, 3.2.8]
3.4.4
team leader
person who manages the verification /validation team (3.4.3)
[SOURCE: ISO 14066:2011, 3.1.2]
3.4.5
independent reviewer
competent person, who is not a member of the verification/validation team (3.4.3), who reviews the
verification (3.4.1) or validation (3.4.2) activities and conclusions
Note 1 to entry: The independent reviewer may be an employee of the organization (3.2.1) which employs the
verification/validation team.
[SOURCE: ISO 14064-3:2019, 3.2.9, modified — Note 1 to entry has been added.]
3.4.6
data trail
complete record by which water information (3.1.1) can be traced to the primary data
[SOURCE: ISO 14064-3:2019, 3.5.2, modified — “water” has replaced “GHG” and “primary data” has
replaced “GHG source”.]
3.4.7
retracing
test (3.4.27) that uncovers errors in water information (3.1.1) by following data trails (3.4.6) back to
primary data
[SOURCE: ISO 14064-3:2019, 3.2.10, modified — “water” has replaced “GHG”.]
3.4.8
tracing
test (3.4.27) that is designed to uncover errors in water information (3.1.1) by following primary data to
water information
[SOURCE: ISO 14064-3:2019, 3.2.11, modified — “is designed to uncover” has replaced “uncovers” and
“water” has replaced “GHG”.]
3.4.9
engagement
arrangement between two parties, with the terms usually specified in a contract, to perform services
[SOURCE: ISO 14064-3:2019, 3.6.1]
3.4.10
agreed-upon procedures
AUP
engagement (3.4.9) that reports on the results of verification (3.4.1) or validation (3.4.2) activities and
does not provide an opinion (3.4.24)
[SOURCE: ISO 14064-3:2019, 3.6.4, modified — “or validation” has been added.]
3.4.11
level of assurance
degree of confidence in the water statement (3.3.3)
Note 1 to entry: Assurance is provided on historical information.
[SOURCE: ISO 14064-3:2019, 3.6.5, modified — “water” has replaced “GHG”.]
3.4.12
reasonable assurance
level of assurance (3.4.11) where the nature and extent of the verification (3.4.1) activities have been
designed to provide a high but not absolute level of assurance on historical data and information
[SOURCE: ISO 14064-3:2019, 3.6.6]
3.4.13
limited assurance
level of assurance (3.4.11) where the nature and extent of the verification (3.4.1) activities have been
designed to provide a reduced level of assurance on historical data and information
[SOURCE: ISO 14064-3:2019, 3.6.7]
3.4.14
material
information capable of influencing the decisions of intended users (3.2.3)
[SOURCE: ISO 14064-3:2019, 3.6.8]
3.4.15
materiality
concept that individual misstatements (3.4.21) or the aggregation of misstatements could influence the
intended users’ (3.2.3) decisions
[SOURCE: ISO 14064-3:2019, 3.6.9]
3.4.16
requirement
need or expectation that is stated, generally implied or obligatory
[SOURCE: ISO 14050:2020, 3.1.15]
3.4.17
criteria
policy, procedure or other requirement (3.4.16) used as a reference against which the water statement
(3.3.3) is compared
[SOURCE: ISO 14064-3:2019, 3.6.10, modified — “water” has replaced “GHG”.]
3.4.18
controls
responsible party’s (3.2.2) policies and procedures that help ensure that the water statement (3.3.3) is
free from material misstatements (3.4.23) and conforms to the criteria (3.4.17)
[SOURCE: ISO 14064-3:2019, 3.6.11, modified — “water” has replaced “GHG”.]
3.4.19
site
location where an organization (3.2.1) carries out work or a service
Note 1 to entry: A site may include one or several facilities (3.4.20).
[SOURCE: ISO 14064-3:2019, 3.6.13]
3.4.20
facility
single installation, set of installations or production processes (stationary or mobile), which can be
defined within a single geographical boundary, organizational unit or production process
[SOURCE: ISO 14064-3:2019, 3.6.14]
3.4.21
misstatement
errors, omissions, misreporting or misrepresentations in the water statement (3.3.3)
[SOURCE: ISO 14064-3:2019, 3.6.15, modified — “water” has replaced “GHG”.]
3.4.22
uncertainty
parameter associated with the result of quantification that characterizes the dispersion of the values
that could be reasonably attributed to the quantified amount
Note 1 to entry: Uncertainty information typically specifies quantitative estimates of the likely dispersion of
values and a qualitative description of the likely causes of the dispersion.
[SOURCE: ISO 14064-3:2019, 3.6.16]
3.4.23
material misstatement
individual misstatement (3.4.21) or the aggregate of actual misstatements in the water statement (3.3.3)
that could affect the decisions of the intended users (3.2.3)
[SOURCE: ISO 14064-3:2019, 3.6.17, modified — “water” has replaced “GHG”.]
3.4.24
opinion
formal written declaration provided by the verifier (3.4.28) or validator (3.4.29) to the intended user
(3.2.3) that provides confidence on the water statement (3.3.3) in the responsible party’s (3.2.2) water
report (3.1.4) and confirms conformity with the criteria (3.4.17)
[SOURCE: ISO 14064-3:2019, 3.6.18, modified — “verification/validation” has been deleted from the
term, “provided by the verifier or validator” had been added and “water” has replaced “GHG”.]
3.4.25
nonconformity
non-fulfilment of a requirement (3.4.16)
[SOURCE: ISO 14050:2020, 3.1.17]
3.4.26
analytical procedure
evaluation of water information (3.1.1) made by an analysis of plausible relationships between water
information and non-water data
Note 1 to entry: Analytical procedures evaluate relationships between water information and other data to
identify inconsistencies.
[SOURCE: ISO 14064-3:2019, 3.6.20, modified — “water” has replaced “GHG” and Note 1 to entry has
been added.]
3.4.27
test
technique used to assess a characteristic of items in a sampled population of water information (3.1.1)
against verification (3.4.1) or validation (3.4.2) criteria (3.4.17)
[SOURCE: ISO 14064-3:2019, 3.6.21, modified — “water information” has replaced “GHG data and
information”.]
3.4.28
verifier
competent and impartial person with responsibility for performing and reporting on a verification
(3.4.1)
[SOURCE: ISO 14064-3:2019, 3.2.6]
3.4.29
validator
competent and impartial person with responsibility for performing and reporting on a validation (3.4.2)
[SOURCE: ISO 14064-3:2019, 3.2.7]
3.4.30
inherent risk
susceptibility of an assertion to a material misstatement (3.4.23) assuming that there are no related
controls (3.4.18)
Note 1 to entry: Inherent risk is higher where an assertion is based on complex calculations and lower where
an assertion is based on simple calculations. Similarly, inherent risk is higher where an assertion is based on
estimates and lower where an assertion is based on factual data.
3.4.31
control risk
likelihood that the controls (3.4.18) of the organization (3.2.1) will not prevent or detect a material
(3.4.14) discrepancy
Note 1 to entry: This risk is a function of the effectiveness of the design and operation of internal controls relating
to water information (3.1.1).
Note 2 to entry: Control risk is high where data providing the basis for an assertion are manually transcribed
and low where data are automatically obtained from measuring equipment and input into a computer database
electronically. Some control risk will always exist because of inherent limitations on internal controls.
3.4.32
detection risk
likelihood that the verifier (3.4.28) will not detect a material (3.4.14) discrepancy that has not been
corrected by the controls (3.4.18) of the organization (3.2.1)
Note 1 to entry: Detection risk is a function of the effectiveness of the evidence gathering procedure and its
application by the verifier.
Note 2 to entry: Detection risk cannot be reduced to zero because the verifier usually does not examine all
water information (3.1.1) in an area and because of other factors such as the possibility that the verifier selects
an inappropriate evidence gathering procedure, misapply an appropriate evidence gathering method, or
misinterpret the evidence gathering results. These other factors may be addressed through adequate planning,
proper assignment of competent personnel, application of professional scepticism, and adequate supervision
and review of the work performed. Detection risk relates to the nature, timing and extent of evidence gathering
procedures that are determined by the verifier to reduce the risk that material misstatements (3.4.23) are not
de
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