ISO/DIS 14019-3

This Draft International Standard is in the enquiry phase with ISO members.

Abstract

This document specifies requirements and gives guidance on the evaluation of the reasonableness of the assumptions, limitations and methods that support declared sustainability information, including information presented in quantitative and qualitative formats.

NOTE 1 Declared sustainability information can include reporting on environmental, social, governance and other sustainability matters.

NOTE 2 A validation programme can include a combination of validation and verification activities, and result in mixed engagements. See ISO 14019-1:2026, 7.5 and ISO/IEC TS 17035 for further guidance on methodology provided by validation/verification programmes.

NOTE 3 The scope of validation according to this document does not extend to the confirmation of plausible achievement of future outcomes or intended future states (i.e. the forecast declared sustainability information).