This document specifies requirements and gives guidance on the process for evaluating the reasonableness of the assumptions, limitations and methods in the declared sustainability information (validation), 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.
Registration number (WIID)
93012
Scope
This document specifies requirements and gives guidance on the process for evaluating the reasonableness of the assumptions, limitations and methods in the declared sustainability information (validation), 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.
