ISO INTERNATIONAL STANDARD 14064-3 Secondedition 2019-04 Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements Gaz a effet de serre - Partie 3: Spécifications et lignes directrices pour la vérification et la validation des déclarations des gaz a effet de serre Reference number ISO 14064-3:2019(E) @ IS0 2019 IS0 14064-3:2019(E) COPYRIGHTPROTECTEDDOCUMENT @ IS0 2019 All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either IsO at the address below or Iso's member body in the country of the requester. ISO copyright office CP 401 : Ch. de Blandonnet 8 CH-1214 Vernier, Geneva Phone: +41 22 749 01 11 Fax: +41 22 749 09 47 Email: copyright@iso.org Website: www.iso.org Published in Switzerland ii @ IS0 2019 - All rights reserved IS0 14064-3:2019(E) Contents Page Foreword V Introduction .vii 1 Scope. 1 2 Normative references .1 3 Terms and definitions 1 3.1 Terms related to greenhouse gases. 1 3.2 Terms related to entities involved in GHG verification and validation. 2 3.3 Terms related to the GHG inventory 3 3.4 Terms related to the GHG statement 4 3.5 Terms related to GHG data and information management 5 3.6 Terms related to verification and validation 6 4 Principles .8 4.1 General 8 4.2 Impartiality 8 4.3 Evidence-based approach .8 4.4 Fair presentation. 8 4.5 Documentation 8 4.6 Conservativeness 8 5 Requirements applicable to verification/validation .8 5.1 Pre-engagement activities.. 8 5.1.1 General 8 5.1.2 Type of engagement. .9 5.1.3 Level of assurance in the case of verification 9 5.1.4 Objectives 9 5.1.5 Criteria .9 5.1.6 Scope. 9 5.1.7 Materiality thresholds 10 5.2 Verification/validation team selection 10 5.3 Verification/validation activities and techniques 10 5.4 Specific requirements 11 5.4.1 Verifier/validator communication 11 5.4.2 Sufficiency of evidence .11 5.4.3 Intentional misstatement. 11 5.4.4 Documentedinformation 11 5.4.5 Process for completing a verification/validation 12 6 Verification 15 6.1 Planning 15 6.1.1 Strategic analysis 15 6.1.2 Risk assessment. 16 6.1.3 Evidence-gathering activities. 18 6.1.4 Sitevisits. 20 6.1.5 Verification plan 22 6.1.6 Evidence-gathering plan. 22 6.1.7 Approval of verification and evidence-gathering plans 22 6.2 Execution 22 6.3 Completion 23 6.3.1 Evaluation of the GHG statement. 23 6.3.2 Conclusion and draft opinion 23 6.3.3 Verification report .24 7 Validation. .25 7.1 Planning 25 7.1.1 Strategic analysis 25 @ IS0 2019 - All rights reserved ii