Sustainability Information—Part 1: General Principles and Requirements for Validation and Verification (Draft for Comments)

Applicable to bodies operating in accordance with ISO/IEC 17029 that conduct validation and verification of declared sustainability information, this document covers quantitative and qualitative information on environmental, social, governance and other sustainability matters. It requires validation and verification activities to follow principles of evidence orientation, traceability, independence and impartiality, personnel competence, confidentiality, integrity, objective disclosure, professional skepticism and professional judgment. It specifies requirements for information declared by responsible parties, assurance opinions and non-assurance deliverables, the suitability of validation and verification programmes, and engagement implementation. Bodies shall collect and evaluate evidence against applicable criteria, distinguish validation from verification activities and conclusions, and issue assurance opinions, factual findings reports or other deliverables as required.