ISO 14066:2023
(Main)Environmental information — Competence requirements for teams validating and verifying environmental information
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
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INTERNATIONAL ISO
STANDARD 14066
Second edition
2023-08
Environmental information —
Competence requirements for
teams validating and verifying
environmental information
Informations environnementales — Exigences de compétence pour les
équipes de validation et les équipes de vérification des informations
environnemenrales
Reference number
ISO 14066:2023(E)
© ISO 2023
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ISO 14066:2023(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2023
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
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Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
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ISO 14066:2023(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 . 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 . 8
4.3 Fair presentation . 8
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 . 9
6.1 General . 9
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 . 10
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 Auditing knowledge . 10
6.3 Skills . . 11
6.3.1 Team skills . 11
6.3.2 Team leader 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) Example of prerequisite entry level awareness for individuals
starting training to participate in validation or verification .16
Annex D (informative) Personal behaviour .17
Annex E (normative) Additional requirements applicable to green bond validation,
verification and AUP .18
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ISO 14066:2023(E)
Annex F (normative) Additional requirements applicable to greenhouse gas validation,
verification and AUP .19
Bibliography .23
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ISO 14066:2023(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 document 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 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 jointly by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 7, Greenhouse gas and climate change management and related activities, in
collaboration with Subcommittee SC 2, Environmental auditing and related environmental investigations,
and ISO/CASCO, Committee on conformity assessment.
This second edition cancels and replaces the first edition (ISO 14066:2011), which has been technically
revised.
The main changes are as follows:
— the scope has been extended from greenhouse gas to environmental information claims;
— annexes providing additional competence requirements for certain types of environmental
information statements have been added.
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 www.iso.org/members.html.
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ISO 14066:2023(E)
Introduction
This document 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 document 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 document 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 document are encouraged to refer to applicable standards for the preparation of
environmental information statements (see ISO 14016, ISO 14020, ISO 14021, ISO 14024, ISO 14025,
ISO 14026, ISO 14030-1, ISO 14030-2, ISO 14030-3, ISO 14040, ISO 14044, ISO 14046, ISO 14064-1,
ISO 14064-2, ISO 14067 and ISO 14097).
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INTERNATIONAL STANDARD ISO 14066:2023(E)
Environmental information — Competence requirements
for teams validating and verifying environmental
information
1 Scope
This document specifies competence requirements for validation and verification teams (including
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.
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 14065:2020, 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
3.1.1
professional scepticism
attitude that includes a questioning mind and a critical assessment of evidence
[SOURCE: ISO 14050:2020, 3.4.14]
3.1.2
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: ISO 14050:2020, 3.1.10]
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ISO 14066:2023(E)
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 performance
measurable results related to the management of environmental aspects
Note 1 to entry: Environmental aspects are elements of an organization’s (3.3.3) activities or products or services
that interact or can interact with the environment (3.2.1) (ISO 14001:2015, 3.2.2).
[SOURCE: ISO 14050:2020, 3.2.27, modified — “measurable results” replaced “performance”. Note 1 to
entry added.]
3.2.3
environmental information
subject matter of a qualitative or quantitative nature that is related to environmental conditions or
environmental performance (3.2.2)
Note 1 to entry: Environmental information can include statements and claims regarding greenhouse gas
emissions, removals, emission reductions or removal enhancements of an organization (3.3.3), project (e.g. see
ISO 14064-1 and ISO 14064-2), 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.
[SOURCE: ISO 14065:2020, 3.1.4]
3.2.4
environmental information statement
declaration of environmental information (3.2.3)
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 (3.4.16) 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]
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ISO 14066:2023(E)
3.2.5
environmental information programme
rules and procedures for providing an environmental information statement (3.2.4)
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
(3.2.3) 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).
3.2.6
sector
technical area sharing common attributes and similar environmental aspects
Note 1 to entry: Environmental aspects are elements of an organization’s (3.3.3) activities or products or services
that interact or can interact with the environment (3.2.1) (ISO 14001:2015, 3.2.2).
3.3 Terms related to people and organizations
3.3.1
client
organization (3.3.3) or person requesting verification (3.4.5) or validation (3.4.1)
Note 1 to entry: The client could be the responsible party (3.3.4), the environmental information programme
administrator or other interested party.
[SOURCE: ISO 14064-3:2019, 3.2.5, modified — “environmental information” replaced “GHG”.]
3.3.2
intended user
individual or organization (3.3.3) identified by those reporting environmental information (3.2.3) as
being the one who relies on that information to make decisions
Note 1 to entry: The intended user could be the client (3.3.1), the responsible party (3.3.4), environmental
information programme administrators, regulators, the financial community, or other interested parties, such as
local communities, government departments or non-governmental organizations.
[SOURCE: ISO 14065:2020, 3.2.4, modified — “environmental information programme administrators”
replaced “programme owners”, “the general public” deleted, and “government departments” replaced
“governmental” in Note 1 to entry.]
3.3.3
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
[SOURCE: ISO 14065:2020 3.2.2.]
3.3.4
responsible party
person or persons responsible for the provision of the environmental information statement (3.2.4) and
the supporting information
Note 1 to entry: The responsible party can be either individuals or authorized representatives of an organization
(3.3.3) or project and can be the party who engages the verifier (3.4.6) or validator (3.4.2).
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ISO 14066:2023(E)
Note 2 to entry: The responsible party may be the client (3.3.1).
[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 team (3.4.7) or verification team (3.4.8) does not act as a
validator (3.4.2) or verifier (3.4.6).
[SOURCE: ISO 14050:2020 3.4.36, modified — Note 1 to entry 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 (3.2.4) 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, 3.3.16]
3.4.2
validator
competent and impartial 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 (3.2.4)
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 (3.4.16).
[SOURCE: ISO 14065:2020, 3.3.25]
3.4.4
verification opinion
formal written declaration to the intended user (3.3.2) that provides confidence that the environmental
information statement (3.2.4) is materially correct and conforms with the criteria (3.4.16)
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, 3.3.23]
3.4.5
environmental information verification
verification
process for evaluating an environmental information statement (3.2.4) based on historical data and
information to determine whether the statement is materially correct and conforms to criteria (3.4.16)
Note 1 to entry: Verification activities performed that do not lead to the expression of an opinion are called
agreed-upon procedures (3.4.14).
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ISO 14066:2023(E)
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, 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, 3.3.5]
3.4.7
validation team
one or more validators (3.4.2) 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 (3.4.9).
Note 2 to entry: The validation team may be accompanied by validators-in-training.
[SOURCE: ISO 14050:2020, 3.4.23, modified — “validation activities” replaced “a validation”. Notes 1
and 2 to entry added.]
3.4.8
verification team
one or more verifiers (3.4.6) conducting verification (3.4.5) 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 (3.4.9).
Note 2 to entry: The verification team may be accompanied by verifiers-in-training.
[SOURCE: ISO 14050:2020, 3.4.3, modified — “verification activities” replaced “a verification”. Notes 1
and 2 to entry added.]
3.4.9
team leader
person who manages the validation team (3.4.7) or verification team (3.4.8)
3.4.10
independent reviewer
competent person, who is not a member of the validation team (3.4.7) or verification team (3.4.8), who
reviews the verification (3.4.5) or validation (3.4.1) activities and conclusions
[SOURCE: ISO 14065:2020, 3.3.8, modified — “validation team or verification team” replaced
“validation/verification team”.]
3.4.11
engagement
arrangement 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 under
an engagement, such as a validation (3.4.1) or a verification (3.4.5), or an agreement to perform agreed-upon
procedures (3.4.14).
[SOURCE: ISO 14065:2020, 3.3.13]
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ISO 14066:2023(E)
3.4.12
assurance
confidence in an environmental information statement (3.2.4) that is historical in nature
[SOURCE: ISO 14065:2020, 3.3.14]
3.4.13
assurance engagement risk
risk that the verifier (3.4.6) expresses an inappropriate conclusion when the subject matter information
is materially misstated
[25]
[SOURCE: IAASB, 2014 ]
3.4.14
agreed-upon procedures
AUP
engagement (3.4.11) that reports on the results of verification (3.4.5) activities and does not provide an
opinion
Note 1 to entry: Agreed-upon procedures do not provide assurance (3.4.12).
[SOURCE: ISO 14065:2020, 3.3.17]
3.4.15
level of assurance
degree of confidence in the environmental information statement (3.2.4)
Note 1 to entry: Assurance (3.4.12) is provided on historical information.
[SOURCE: ISO 14065:2020, 3.3.18]
3.4.16
criteria
policies, procedures, or requirements used as a reference against which the environmental information
statement (3.2.4) is compared
Note 1 to entry: Criteria may be established by governments, regulators, environmental information programmes
(3.2.5), voluntary reporting initiatives, standards, codes of practice, or internal procedures.
Note 2 to entry: “Criteria” is used in place of “specified requirements” used in ISO/IEC 17029.
[SOURCE: ISO 14065:2020, 3.3.20]
3.4.17
misstatement
error, omission, misreporting or misrepresentation in the environmental information statement (3.2.4)
Note 1 to entry: Misstatement can be qualitative or quantitative.
[SOURCE: ISO 14065:2020, 3.3.21]
3.4.18
material misstatement
individual misstatement (3.4.17) or the aggregate of actual misstatements in the environmental
information statement (3.2.4) that could affect the decisions of the intended users (3.3.2)
[SOURCE: ISO 14065:202
...
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ISO/DIS 14066:2022(E)
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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
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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
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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.
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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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