ISO 14066

Environmental information — Competence requirements for teams validating and verifying environmental information

technical experts) and independent reviewers. This document is applicable to all organizations that plan and conduct external or internal validations, verifications and agreed-upon procedures (AUP). This document is not linked to any particular environmental information programme. If a particular environmental information programme is applicable, competence requirements of that environmental information programme are additional to the requirements of this document. NOTE Management process requirements for the competence of personnel are specified in ISO 14065:2020, 7.3.

Informations environnementales — Exigences de compétence pour les équipes de validation et les équipes de vérification des informations environnemenrales

General Information

• Status: Not Published
• ICS: 13.020.40 - Pollution, pollution control and conservation
• Technical Committee: ISO/TC 207/SC 7 - Greenhouse gas management and related activities
• Drafting Committee: ISO/TC 207/SC 7 - Greenhouse gas management and related activities
• Current Stage: 6000 - International Standard under publication
• Completion Date: 09-Jun-2023

Relations

• Revises: ISO 14066:2011 - Greenhouse gases — Competence requirements for greenhouse gas validation teams and verification teams
• Effective Date: 06-Jun-2022

Standards Content (Sample)

DRAFT INTERNATIONAL STANDARD
ISO/DIS 14066
ISO/TC 207/SC 7 Secretariat: SCC
Voting begins on: Voting terminates on:
2022-08-09 2022-11-01
Competence requirements for teams (including technical
experts), and independent reviewers involved in the
validation and verification of environmental information
ICS: 13.020.40
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
This document is circulated as received from the committee secretariat.
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
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ISO/DIS 14066:2022(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
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PROVIDE SUPPORTING DOCUMENTATION. © ISO 2022
---------------------- Page: 1 ----------------------
ISO/DIS 14066:2022(E)
DRAFT INTERNATIONAL STANDARD
ISO/DIS 14066
ISO/TC 207/SC 7 Secretariat: SCC
Voting begins on: Voting terminates on:
Competence requirements for teams (including technical
experts), and independent reviewers involved in the
validation and verification of environmental information
ICS: 13.020.40
COPYRIGHT PROTECTED DOCUMENT
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© ISO 2022
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TECHNOLOGICAL, COMMERCIAL AND
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NATIONAL REGULATIONS.
Website: www.iso.org ISO/DIS 14066:2022(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
Published in Switzerland
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
© ISO 2022 – All rights reserved
PROVIDE SUPPORTING DOCUMENTATION. © ISO 2022
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ISO/DIS 14066:2022(E)
Contents Page

Foreword ..........................................................................................................................................................................................................................................v

Introduction .............................................................................................................................................................................................................................. vi

1 Scope ................................................................................................................................................................................................................................. 1

2 Normative references ..................................................................................................................................................................................... 1

3 Terms and definitions .................................................................................................................................................................................... 1

3.1 Terms specific to competence requirements .............................................................................................................. 1

3.2 Terms related to environmental information ............................................................................................................. 2

3.3 Terms related to people and organizations .................................................................................................................. 3

3.4 Terms related to validation and verification ............................................................................................................... 4

3.5 Terms related to debt instruments ...................................................................................................................................... 7

4 Principles ..................................................................................................................................................................................................................... 7

4.1 General ........................................................................................................................................................................................................... 7

4.2 Integrity ........................................................................................................................................................................................................ 7

4.3 Fair presentation .................................................................................................................................................................................. 7

4.4 Due professional care ....................................................................................................................................................................... 8

4.5 Professional judgement .................................................................................................................................................................. 8

4.6 Impartiality ............................................................................................................................................................................................... 8

4.7 Evidence-based approach ............................................................................................................................................................. 8

5 Application of principles ............................................................................................................................................................................. 8

6 Team competence ............................................................................................................................................................................................... 8

6.1 General ........................................................................................................................................................................................................... 8

6.2 Knowledge .................................................................................................................................................................................................. 9

6.2.1 General ........................................................................................................................................................................................ 9

6.2.2 Environmental information programme knowledge ........................................................................ 9

6.2.3 Quantitative and qualitative information knowledge ...................................................................... 9

6.2.4 Additional knowledge for organization level statements .............................................................. 9

6.2.5 Additional knowledge for the verification of environmental information

statements related to products .......................................................................................................................... 10

6.2.6 Additional knowledge for the validation / verification of environmental

information statements related to projects ............................................................................................ 10

6.2.7 Data and information auditing knowledge .............................................................................................. 10

6.2.8 Team leader knowledge ............................................................................................................................................ 10

6.3 Skills ........................................................................................................................................... ................................................................... 11

7 Technical expert competence .............................................................................................................................................................11

8 Competence of the independent reviewer .............................................................................................................................11

9 Demonstration and maintenance of validation and verification knowledge and

skills ...............................................................................................................................................................................................................................12

9.1 Demonstration of knowledge and skills .......................................................................................................................12

9.2 Maintenance of knowledge and skills .............................................................................................................................12

Annex A (informative) Evidence and the application of professional scepticism ............................................13

Annex B (informative) Methods to evaluate the competence of validation and verification

teams (including technical experts), and independent reviewers ..............................................................15

Annex C (informative) Relationship between validation and verification competence

requirements in ISO 14065:2020 and skills and abilities needed by validation and

verification teams ............................................................................................................................................................................................16

Annex D (informative) Example of prerequisite entry level awareness for individuals

starting training to participate in validation or verification ...........................................................................23

Annex E (informative) Personal behaviour ...............................................................................................................................................24

iii
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ISO/DIS 14066:2022(E)
Annex F (normative) Additional requirements applicable to green bond validation,

verification and AUP .....................................................................................................................................................................................25

Annex G (normative) Additional requirements applicable to greenhouse gas validation,

verification and AUP .....................................................................................................................................................................................26

Bibliography .............................................................................................................................................................................................................................30

© ISO 2022 – All rights reserved
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ISO/DIS 14066:2022(E)
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 7, Greenhouse gas and climate change management and related activities.

This second edition cancels and replaces the first edition (ISO 14066:2011), which has been technically

revised.
The main changes are as follows:

— Extend the scope of the standard from greenhouse gas to environmental information claims

— Addition of Annexes to match revised scope of ISO 14065
A list of all parts in the ISO 14000 series can be found on the ISO website.

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 https://www.iso.org/members.html.

© ISO 2022 – All rights reserved
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ISO/DIS 14066:2022(E)
Introduction

This International Standard specifies competence requirements for validation and verification teams

(including technical experts), and independent reviewers for the benefit of environmental information

programme administrators, regulators, and validation and verification bodies. To achieve consistency

in the international marketplace and maintain public confidence in environmental information

reporting and other communications, there is a need to define competence requirements for validation

and verification teams (including technical experts), and independent reviewers.

Requirements for environmental information validation and verification bodies are established

in ISO 14065. ISO 14065 requires that validation and verification bodies establish and maintain

a procedure to manage the competence of its personnel undertaking the various validation or

verification activities within the team and independent reviewer appointed for the engagement. It is

the role of the validation or verification body to ensure that validation and verification teams (including

technical experts), and independent reviewers have the necessary competence to effectively complete

the validation or verification process. This International Standard includes principles for ensuring

competence of validation and verification teams (including technical experts), and independent

reviewers. Supporting these principles are general requirements based on the tasks that validation or

verification teams (including technical experts), and independent reviewers need to be able to perform

and the competence required to do so.

This International Standard can be used in conjunction with ISO 14065 as the basis for assessing and

recognizing the competence of validation and verification teams (including technical experts) and

independent reviewers.

Users of this International Standard are encouraged to refer to applicable standards for the preparation

of environmental information statements (see Bibliography).
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DRAFT INTERNATIONAL STANDARD ISO/DIS 14066:2022(E)
Competence requirements for teams (including technical
experts), and independent reviewers involved in the
validation and verification of environmental information
1 Scope

This International Standard specifies competence requirements for validation and verification teams

(including technical experts), and independent reviewers.

This document is applicable to all organizations that need to plan and conduct external or internal

validations, verifications, and agreed-upon procedures (AUP).

This International Standard is not linked to any particular environmental information programme.

If a particular environmental information programme is applicable, competence requirements of

that environmental information programme are additional to the requirements of this International

Standard.

NOTE Management process requirements for the competence of personnel are specified in ISO 14065:2020,

7.3.
2 Normative references

The following documents are referred to in the text in such a way that some or all of their content

constitutes requirements of this document. For dated references, only the edition cited applies. For

undated references, the latest edition of the referenced document (including any amendments) applies.

ISO 14030-4, Environmental performance evaluation — Green debt instruments — Part 4: Verification

programme requirements

ISO 14064-3, Greenhouse gases — Part 3: Specification with guidance for the verification and validation of

greenhouse gas statements

ISO 14065, General principles and requirements for bodies validating and verifying environmental

information
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 specific to competence requirements
3.1.1
sector
technical area sharing common attributes and similar environmental aspects
3.1.2
team leader
person who manages the validation or verification team
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ISO/DIS 14066:2022(E)
3.1.3
professional scepticism
attitude that includes a questioning mind and a critical assessment of evidence
[SOURCE: – ISO 14050:2020, 3.1.14]
3.1.4
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: - ISO 14050:2020, 3.1.10]
3.1.5
test

technique used to assess a characteristic of items in a sampled population of environmental information

data and information against validation or verification criteria

Note 1 to entry: to entry:- Characteristics can include accuracy, completeness, functionality, knowledge, quality,

and veracity. Characteristics can also refer to GHG-related activities described in ISO 14064-3, 7.1.4.1, or

analogous attributes of other environmental information statements.

[SOURCE: - ISO 14064-3:2019, 3.6.21. Note to entry is from the ISO 14066 2011 edition]

3.2 Terms related to environmental information
3.2.1
environment

surroundings in which an organization (3.3.3) operates, including air, water, land, natural resources,

flora, fauna, humans and their interrelationships

Note 1 to entry: Surroundings can extend from within an organization to the local, regional and global system.

Note 2 to entry: Surroundings can be described in terms of biodiversity, ecosystems, climate or other

characteristics.
[SOURCE: ISO 14001:2015, 3.2.1]
3.2.2
environmental aspect

element of an organization’s (3.3.3) activities or products or services that interacts or can interact with

the environment (3.2.1)

[SOURCE: ISO 14001:2015, 3.2.2, modified — The notes to entry have been deleted.]

3.2.3
environmental performance
measurable results related to the management of environmental aspects (3.2.2)

[SOURCE: ISO 14050:2020, 3.2.27, modified — “measurable results” have replaced “performance”.]

3.2.4
environmental information

subject matter of a qualitative or quantitative nature that is related to environmental conditions or

environmental performance (3.2.3)

Note 1 to entry: Environmental information can include statements and claims regarding greenhouse gas

emissions, removals, emission reductions or removal enhancements of an organization (3.2.2), project, etc. (e.g.

see ISO 140641 and ISO 140642), environmental footprints (e.g. see ISO 14067 for carbon footprints of a product,

ISO 14046 for water footprints and ISO 14044 for life cycle assessment information) or environmental reports

(e.g. see ISO 14016).

Note 2 to entry: ISO 14033 defines and specifies terms and procedures to establish reviewable and comparable

quantitative environmental information.
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ISO/DIS 14066:2022(E)
[SOURCE: ISO 14065:2020, 3.1.4]
3.2.5
environmental information statement
declaration of environmental information (3.2.4)

Note 1 to entry: The environmental information statement can represent a point in time or can cover a period of

time.

Note 2 to entry: The environmental information statement provided by the responsible party (3.3.4) should be

clearly identifiable and capable of consistent evaluation or measurement against suitable criteria (3.4.13) by a

verifier (3.4.6) or validator (3.4.2).

Note 3 to entry: The environmental information statement can be provided in: a report; a declaration; an

economic, financial, or monetary valuation; an environmental product declaration; a life cycle assessment report;

a climate change vulnerability or adaptation evaluation; a project plan; a label or logo.

Note 4 to entry: The term “environmental information statement” corresponds to the term “claim” used in

ISO/IEC 17029:2019, 3.1.
[SOURCE: ISO 14065:2020, 3.1.5]
3.2.6
environmental information programme

rules and procedures for providing an environmental information statement (3.2.5)

Note 1 to entry: Environmental information programmes can be carried out at international, regional, national

or subnational levels.
Note 2 to entry: A programme can also be called a scheme.

Note 3 to entry: Greenhouse gas emissions and removals, emission reductions or removal enhancements,

greenhouse gas inventories, product carbon footprints and water footprints, and the environmental information

(3.2.4) in sustainability reports are examples of subjects that may be verified in accordance with an

environmental information programme.

Note 4 to entry: An environmental information programme may include requirements for validation (3.4.1) or

verification (3.4.5).
3.3 Terms related to people and organizations
3.3.1
client
organization or person requesting validation or verification

Note 1 to entry: The client could be the responsible party, the environmental information programme

administrator, or another stakeholder.
[SOURCE: ISO 14064-3:2019, definition 3.2.5]
3.3.2
intended user

individual or organization (3.3.3) identified by those reporting environmental information as being the

one who relies on that information to make decisions

Note 1 to entry: The intended user could be the client, the responsible party, environmental information

programme administrators, regulators, the financial community, or other affected stakeholders, such as local

communities, government departments or non-governmental organizations.
[SOURCE: ISO 14065:2020, definition 3.2.4]
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ISO/DIS 14066:2022(E)
3.3.3
organization

person or group of people that has its own functions with responsibilities, authorities, and relationships

[SOURCE: ISO 14065.2020 definition 3.2.2]
3.3.4
responsible party

person or persons responsible for the provision of the environmental information statement (3.2.5) and

the supporting information

Note 1 to entry: The responsible party can be either individuals or authorized representatives of an organization

(3.2.2) or project and can be the party who engages the verifier (3.4.6) or validator (3.4.2).

Note 2 to entry: The responsible party may be the client (3.2.1).
[SOURCE: ISO 14065:2020, 3.2.3]
3.3.5
technical expert
person who provides specific knowledge on a specified subject

Note 1 to entry: A technical expert to the validation or verification team does not act as a validator or verifier.

[SOURCE: ISO 14050:2020 definition 3.4.3.6, modified — Note to entry 1 added]
3.4 Terms related to validation and verification
3.4.1
environmental information validation
validation

process for evaluating the reasonableness of the assumptions, limitations, and methods that support an

environmental information statement (3.2.5) about the outcome of future activities

Note 1 to entry: The term “environmental information validation” is shortened to “validation” in this document

to reduce sentence complexity and aid understanding.]
[SOURCE: ISO 14065:2020, definition 3.3.16]
3.4.2
validator
person with responsibility for performing and reporting on a validation (3.4.1)
[SOURCE: ISO 14065:2020 3.3.6]
3.4.3
validation opinion

formal written declaration to the intended user (3.3.2) on the reasonableness of the assumptions,

methods, and limitations used to develop forecasts and projections contained in the environmental

information statement (3.2.5)

Note 1 to entry: The term “validation opinion” is a type of “validation statement” in ISO/IEC 17029:2019, 3.6.

Note 2 to entry: Reasonableness of the assumptions, methods and limitations includes consideration of

conformity to applicable criteria (3.4.13).
[SOURCE: ISO 14065:2020, definition 3.3.25]
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ISO/DIS 14066:2022(E)
3.4.4
verification opinion

formal written declaration to the intended user (3.3.2) that provides confidence that the environmental

information statement (3.2.5) is materially correct and conforms with the criteria (3.4.13)

Note 1 to entry: The term “verification opinion” is a type of “verification statement” in ISO/IEC 17029:2019, 3.7.

[SOURCE: ISO 14065:2020, definition 3.2.23]
3.4.5
environmental information verification
verification

process for evaluating an environmental information statement (3.2.5) based on historical data and

information to determine whether the statement is materially correct and conforms to criteria (3.4.13)

Note 1 to entry: Verification activities performed that do not lead to the expression of an opinion are called

agreed-upon procedures (3.4.9).

Note 2 to entry: The term “environmental information verification” is shortened to “verification” in this document

to reduce sentence complexity and aid understanding.
[SOURCE: ISO 14065:2020, definition 3.3.15]
3.4.6
verifier

competent and impartial person with responsibility for performing and reporting on a verification

(3.4.5)
[SOURCE: ISO 14065:2020, definition 3.3.5]
3.4.7
validation team

one or more validator(s) conducting validation (3.4.1) activities supported if needed by technical experts

(3.3.5).

Note 1 to entry: One person of the validation team is appointed as the team leader.

Note 2 to entry: The validation team may be accompanied by validators-in-training.

[SOURCE: ISO 14050:2020, definition 3.4.23, modified — Notes to entry 1 and 2 added]

3.4.7.1
verification team

one or more verifier(s) conducting verification (3.4.4) activities supported if needed by technical experts

(3.3.5).

Note 1 to entry: One person of the verification team is appointed as the team leader.

Note 2 to entry: The verification team may be accompanied by verifiers-in-training.

[SOURCE: ISO 14050:2020, definition 3.4.3, modified — Notes to entry 1 and 2 added]

3.4.8
independent reviewer

competent person, who is not a member of the validation/verification team (3.4.7.1), who reviews the

verification (3.4.5) or validation (3.4.1) activities and conclusions
[SOURCE: ISO 14065:2020, 3.3.8]
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ISO/DIS 14066:2022(E)
3.4.9
engagement

agreement between the validation or verification body and its client (3.3.1) with the terms to perform

services, usually specified in the form of a contract

Note 1 to entry: The word “engagement” is also sometimes used to refer to the activities performed in the

validation (3.4.1) or the verification (3.4.5), or in agreed-upon procedures (3.4.11).

[SOURCE: ISO 14065:2020, definition 3.3.13]
3.4.10
assurance

confidence in an environmental information statement (3.2.4) that is historical in nature

[SOURCE: ISO 14065:2020, definition 3.3.14]
3.4.11
agreed-upon procedures
AUP

engagement (3.4.9) that reports on the results of verification (3.4.5) activities and does not provide an

opinio
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