Sustainability Information—Part 4: Principles and Requirements for Bodies Validating and Verifying Sustainability Information (Draft for Comments)

Applicable to bodies conducting validation and verification of declared sustainability information, this document serves as an application document of GB/T 27029—2022 and supplements requirements for competence, consistent operation and impartiality. Bodies shall have legal status and assume responsibility for assurance and non-assurance deliverables, identify and manage threats to independence and impartiality, and shall not link payment to the issuance of favourable opinions. They shall establish arrangements for organizational structure, personnel competence, schemes, contracting, planning and implementation, independent review, issuance of assurance opinions, information confidentiality and management systems. Validation or verification teams shall possess knowledge and skills concerning sustainability matters, quantitative, qualitative and predictive information, value chains, auditing and assessment of AI-generated information, and shall conduct periodic management reviews and internal audits.