Sustainability Information—Part 2: Principles and Requirements for Verification Processes (Draft for Comments)

This standard applies to bodies verifying organizations’ declared sustainability information, covering quantitative and qualitative reporting on environmental, social, governance and other sustainability matters. Verification bodies shall confirm applicable criteria, relevance, materiality, assurance level and deliverables before engagement, and conduct planning, risk assessment, evidence collection, independent review and decision-making. For qualitative information, they shall examine evidential support, fair presentation and consistency; material misstatements, nonconformities or insufficient evidence shall result in an appropriate assurance opinion. Bodies shall retain complete records of agreements, risk assessments, plans, evidence, communications, reviews and assurance opinions, and assess, revise or withdraw opinions when material new facts are identified after issuance.