General principles and requirements for bodies validating and verifying environmental information (ISO 14065:2020)

This document specifies principles and requirements for bodies performing validation and verification
of environmental information statements.
Any programme requirements related to bodies are additional to the requirements of this document.
This document is a sector application of ISO/IEC 17029:2019, which contains general principles
and requirements for the competence, consistent operation and impartiality of bodies performing
validation/verification as conformity assessment activities.
This document includes sector-specific requirements in addition to the requirements of
ISO/IEC 17029:2019.

Treibhausgase - Anforderungen an Validierungs- und Verifizierungsstellen für Treibhausgase zur Anwendung bei der Akkreditierung oder anderen Formen der Anerkennung

Das vorliegende Dokument legt Grundsätze für und Anforderungen an Stellen fest, die die Validierung und Verifizierung von Erklärungen zu Umweltinformationen durchführen.
Alle Programmanforderungen in Bezug auf die Stellen gelten zusätzlich zu den Anforderungen dieses Dokuments.
Dieses Dokument ist eine sektorale Anwendung von ISO/IEC 17029:2019, die allgemeine Grundsätze und Anforderungen an die Kompetenz, die einheitliche Arbeitsweise und die Unparteilichkeit von Stellen enthält, die Validierungen/Verifizierungen als Konformitätsbewertungstätigkeiten durchführen.
Dieses Dokument enthält sektorspezifische Anforderungen zusätzlich zu den Anforderungen von ISO/IEC 17029:2019.

Gaz à effet de serre - Exigences pour les organismes fournissant des validations et des vérifications des gaz à effet de serre en vue de l'accréditation ou d'autres formes de reconnaissance

Le présent document spécifie les principes et les exigences applicables aux organismes réalisant la validation et la vérification des déclarations d'information environnementale.
Les exigences des programmes en lien avec les organismes s'ajoutent à celles du présent document.
Le présent document est une application sectorielle de l'ISO/IEC 17029:2019, qui contient des principes généraux et des exigences pour la compétence, le fonctionnement cohérent et l'impartialité des organismes effectuant la validation/vérification en tant qu'activités d'évaluation de la conformité.
Le présent document comprend des exigences spécifiques au secteur en complément des exigences de l'ISO/IEC 17029:2019.

Splošna načela in zahteve za organe na področju vrednotenja in preverjanja okoljskih informacij (ISO 14065:2020)

Ta dokument določa načela in zahteve za organe, ki izvajajo vrednotenje in preverjanje okoljskih izjav.
Programske zahteve v zvezi z organi so dodatek k zahtevam tega dokumenta. Ta dokument se uporablja sektorsko v skladu s standardom ISO/IEC 17029:2019, ki vsebuje splošna načela in zahteve za usposobljenost, dosledno delovanje ter nepristranskost organov, ki izvajajo vrednotenje/preverjanje v okviru dejavnosti ugotavljanja skladnosti.
Ta dokument poleg zahtev iz standarda ISO/IEC 17029:2019 vključuje zahteve za posamezni sektor.

General Information

Status
Published
Publication Date
18-Jan-2022
Technical Committee
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
04-Nov-2021
Due Date
09-Jan-2022
Completion Date
19-Jan-2022

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SLOVENSKI STANDARD
SIST EN ISO 14065:2022
01-februar-2022
Nadomešča:
SIST EN ISO 14065:2013
Splošna načela in zahteve za organe na področju vrednotenja in preverjanja
okoljskih informacij (ISO 14065:2020)

General principles and requirements for bodies validating and verifying environmental

information (ISO 14065:2020)
Treibhausgase - Anforderungen an Validierungs- und Verifizierungsstellen für
Treibhausgase zur Anwendung bei der Akkreditierung oder anderen Formen der
Anerkennung

Gaz à effet de serre - Exigences pour les organismes fournissant des validations et des

vérifications des gaz à effet de serre en vue de l'accréditation ou d'autres formes de

reconnaissance
Ta slovenski standard je istoveten z: EN ISO 14065:2021
ICS:
03.120.20 Certificiranje proizvodov in Product and company
podjetij. Ugotavljanje certification. Conformity
skladnosti assessment
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
SIST EN ISO 14065:2022 en

2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST EN ISO 14065:2022
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SIST EN ISO 14065:2022
EN ISO 14065
EUROPEAN STANDARD
NORME EUROPÉENNE
October 2021
EUROPÄISCHE NORM
ICS 13.020.40 Supersedes EN ISO 14065:2013
English Version
General principles and requirements for bodies validating
and verifying environmental information (ISO
14065:2020)

Principes généraux et exigences pour les organismes Anforderungen an Validierungs- und

de validation et de vérification de l'information Verifizierungsstellen für Treibhausgase zur

environnementale (ISO 14065:2020) Anwendung bei der Akkreditierung oder anderen
Formen der Anerkennung (ISO 14065:2020)
This European Standard was approved by CEN on 24 October 2021.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this

European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references

concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN

member.

This European Standard exists in three official versions (English, French, German). A version in any other language made by

translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management

Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,

Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,

Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and

United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels

© 2021 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14065:2021 E

worldwide for CEN national Members.
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SIST EN ISO 14065:2022
EN ISO 14065:2021 (E)
Contents Page

European foreword ....................................................................................................................................................... 3

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SIST EN ISO 14065:2022
EN ISO 14065:2021 (E)
European foreword

This document (EN ISO 14065:2021) has been prepared by Technical Committee ISO/TC 207

"Environmental management" in collaboration with CCMC.

This European Standard shall be given the status of a national standard, either by publication of an

identical text or by endorsement, at the latest by April 2022, and conflicting national standards shall be

withdrawn at the latest by April 2022.

Attention is drawn to the possibility that some of the elements of this document may be the subject of

patent rights. CEN shall not be held responsible for identifying any or all such patent rights.

This document supersedes EN ISO 14065:2013.

This document has been prepared under a Standardization Request given to CEN by the European

Commission and the European Free Trade Association.

Any feedback and questions on this document should be directed to the users’ national standards

body/national committee. A complete listing of these bodies can be found on the CEN website.

According to the CEN-CENELEC Internal Regulations, the national standards organizations of the

following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,

Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,

Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of

North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the

United Kingdom.
Endorsement notice

The text of ISO 14065:2020 has been approved by CEN as EN ISO 14065:2021 without any modification.

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SIST EN ISO 14065:2022
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SIST EN ISO 14065:2022
INTERNATIONAL ISO
STANDARD 14065
Third edition
2020-12
General principles and requirements
for bodies validating and verifying
environmental information
Principes généraux et exigences pour les organismes de validation et
de vérification de l’information environnementale
Reference number
ISO 14065:2020(E)
ISO 2020
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SIST EN ISO 14065:2022
ISO 14065:2020(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2020

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: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2020 – All rights reserved
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SIST EN ISO 14065:2022
ISO 14065:2020(E)
Contents Page

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

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

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

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

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

3.1 Terms related to environmental information ............................................................................................................... 2

3.2 Terms related to personnel and organization .............................................................................................................. 3

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

4 Principles ..................................................................................................................................................................................................................... 9

4.1 General ........................................................................................................................................................................................................... 9

4.2 Principles for the validation/verification process ................................................................................................... 9

4.3 Principles for validation/verification bodies ................................................................................................................ 9

4.4 Conservativeness .................................................................................................................................................................................. 9

4.5 Professional scepticism ................................................................................................................................................................... 9

5 General requirements ..................................................................................................................................................................................... 9

5.1 Legal entity ................................................................................................................................................................................................. 9

5.2 Responsibility for validation/verification statements.......................................................................................... 9

5.3 Management of impartiality ........................................................................................................................................................ 9

5.4 Liability .......................................................................................................................................................................................................10

6 Structural requirements ...........................................................................................................................................................................10

6.1 Organizational structure and top management ......................................................................................................10

6.2 Operational control ..........................................................................................................................................................................10

7 Resource requirements ..............................................................................................................................................................................10

7.1 General ........................................................................................................................................................................................................10

7.2 Personnel ..................................................................................................................................................................................................10

7.3 Management process for the competence of personnel ..................................................................................10

7.4 Outsourcing.............................................................................................................................................................................................11

8 Validation/verification programme ..............................................................................................................................................11

9 Process requirements ..................................................................................................................................................................................12

9.1 General ........................................................................................................................................................................................................12

9.2 Pre-engagement ..................................................................................................................................................................................12

9.3 Engagement ............................................................................................................................................................................................12

9.4 Planning .....................................................................................................................................................................................................12

9.5 Validation/verification execution ........................................................................................................................................13

9.6 Review .........................................................................................................................................................................................................14

9.7 Decision and issue of the validation/verification statement .......................................................................14

9.7.1 Decision ................................................................................................................................................................................14

9.7.2 Issue of the validation/verification statement....................................................................................15

9.8 Facts discovered after the issue of the validation/verification statement .......................................16

9.9 Handling of appeals .........................................................................................................................................................................16

9.10 Handling of complaints .................................................................................................................................................................16

9.11 Records .......................................................................................................................................................................................................16

10 Information requirements ......................................................................................................................................................................16

10.1 Publicly available information ................................................................................................................................................16

10.2 Other information to be available ........................................................................................................................................16

10.3 Reference to validation/verification and use of marks .....................................................................................17

10.4 Confidentiality ......................................................................................................................................................................................17

11 Management system requirements ...............................................................................................................................................17

11.1 General ........................................................................................................................................................................................................17

11.2 Management review ........................................................................................................................................................................17

© ISO 2020 – All rights reserved iii
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SIST EN ISO 14065:2022
ISO 14065:2020(E)

11.3 Internal audits ......................................................................................................................................................................................17

11.4 Corrective action ................................................................................................................................................................................17

11.5 Actions to address risks and opportunities ................................................................................................................17

11.6 Documented information ............................................................................................................................................................17

Annex A (informative) Types of opinions .....................................................................................................................................................18

Annex B (informative) Reference to validated/verified statements and use of marks ................................19

Annex C (informative) Examples of reports of factual findings .............................................................................................21

Annex D (normative) Additional requirements applicable to green bond validation,

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

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

verification and AUP ......................................................................................................................................................................................27

Annex F (normative) Additional requirements applicable to validation, verification and

AUP associated with reporting investments and financing activities related to

climate change .....................................................................................................................................................................................................30

Bibliography .............................................................................................................................................................................................................................31

iv © ISO 2020 – All rights reserved
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SIST EN ISO 14065:2022
ISO 14065:2020(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 management and related activities, in collaboration with the

European Committee for Standardization (CEN) Technical Committee CEN/SS S26, Environmental

management, in accordance with the Agreement on technical cooperation between ISO and CEN (Vienna

Agreement).

This third edition cancels and replaces the second edition (ISO 14065:2013), which has been technically

revised. The main changes compared with the previous edition are as follows:

— the Scope has been expanded to include bodies performing validation, verification and agreed upon

procedures in all areas of environmental information (not only greenhouse gas);
— it has been aligned with the requirements of ISO/IEC 17029;
— Annex D has been added for additional requirements applicable to green bonds;

— Annex E has been added for additional requirements applicable to greenhouse gases;

— Annex F has been added for additional requirements applicable to non-financial disclosure.

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.
© ISO 2020 – All rights reserved v
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SIST EN ISO 14065:2022
ISO 14065:2020(E)
Introduction

Environmental information is increasingly being used for decision-making by individuals and

organizations. Environmental information can be seen in various forms, including but not limited to:

— greenhouse gas statements;
— environmental footprints (e.g. carbon and water);
— environmental performance;
— environmental labelling claims, including environmental product declarations;
— environmental information as part of sustainability reporting;
— calculations associated with the valuation of environmental resources;

— environmental information related to “green bonds”, “climate finance” and other financial

instruments.

Users of environmental information want to know whether it is accurate and reliable. They seek

assurance on statements of historical information, and validation that forecasted information is based

on reasonable assumptions and methods. This document identifies principles and defines requirements

for validation and verification bodies that meet these needs.
Requirements for validation/verification bodies in this document include:

— general requirements (see Clause 5, including legal, impartiality, liability, and contractual matters);

— structural requirements (see Clause 6, including organizational structure and operational control);

— resource requirements (see Clause 7, including personnel and competency management);

— programme requirements (see Clause 8);

— process requirements (see Clause 9, including process steps such as pre-engagement, engagement,

execution, review, and issuance of opinions and records management);

— information requirements (see Clause 10, including communication and confidentiality);

— management systems requirements (see Clause 11, including the internal management system of

the body, internal audits, management review and corrective actions).

This document is a sector application of ISO/IEC 17029:2019. It references the requirements of

ISO/IEC 17029 and also includes specific requirements related to bodies that validate or verify

environmental information.

Bodies operating in accordance with this document can be first-party, second-party or third-party

bodies. Bodies can provide validation only, verification only, or provide both validation and verification,

and perform agreed-upon procedures (AUP).

This document provides programme owners, regulators and accreditation bodies with a basis for

assessing and recognizing the competence of validation and verification bodies. It can also be used

in other ways, such as in peer assessment within groups of validation/verification bodies or between

such groups.
vi © ISO 2020 – All rights reserved
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SIST EN ISO 14065:2022
INTERNATIONAL STANDARD ISO 14065:2020(E)
General principles and requirements for bodies validating
and verifying environmental information
1 Scope

This document specifies principles and requirements for bodies performing validation and verification

of environmental information statements.

Any programme requirements related to bodies are additional to the requirements of this document.

This document is a sector application of ISO/IEC 17029:2019, which contains general principles

and requirements for the competence, consistent operation and impartiality of bodies performing

validation/verification as conformity assessment activities.

This document includes sector-specific requirements in addition to the requirements of

ISO/IEC 17029:2019.
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 14066, Greenhouse gases — Competence requirements for greenhouse gas validation teams and

verification teams

ISO 14097, Framework including principles and requirements for assessing and reporting investments and

financing activities related to climate change
ISO/IEC 17000, Conformity assessment — Vocabulary and general principles

ISO/IEC 17029:2019, Conformity assessment — General principles and requirements for validation and

verification bodies
3 Terms and definitions

For the purposes of this document, the terms and definitions given in ISO/IEC 17000, ISO/IEC 17029:2019

and the following apply.

ISO and IEC maintain terminological databases for use in standardization at the following addresses:

— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
1) Under preparation. Stage at the time of publication: ISO/DIS 14030-4:2020.
2) Under preparation. Stage at the time of publication: ISO/DIS 14097:2020.
© ISO 2020 – All rights reserved 1
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SIST EN ISO 14065:2022
ISO 14065:2020(E)
3.1 Terms related to environmental information
3.1.1
environment

surroundings in which an organization (3.2.2) 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]
3.1.2
environmental aspect

element of an organization’s (3.2.2) activities or products or services that interacts or can interact with

the environment (3.1.1)

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

3.1.3
environmental performance
measurable results related to the management of environmental aspects (3.1.2)

[SOURCE: ISO 14001:2015, 3.4.11, modified — “measurable results” have replaced the “performance”.]

3.1.4
environmental information

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

environmental performance (3.1.3)

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 (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.
3.1.5
environmental information statement
declaration of environmental information (3.1.4)

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 (3.2.3) should be

clearly identifiable and capable of consistent evaluation or measurement against suitable criteria (3.3.20) by a

verifier (3.3.5) or validator (3.3.6).

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 ada
...

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