ISO 14016:2020
(Main)Environmental management — Guidelines on the assurance of environmental reports
Environmental management — Guidelines on the assurance of environmental reports
This document gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports. This document is applicable to assuring other types of reports in principle provided that special consideration is paid to identifying the competence needed by the assurance provider.
Management environnemental — Lignes directrices sur l'assurance des informations figurant dans les rapports environnementaux
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INTERNATIONAL ISO
STANDARD 14016
First edition
2020-06
Environmental management —
Guidelines on the assurance of
environmental reports
Management environnemental — Lignes directrices sur l'assurance
des informations figurant dans les rapports environnementaux
Reference number
ISO 14016:2020(E)
©
ISO 2020
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ISO 14016:2020(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2020
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
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Published in Switzerland
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ISO 14016:2020(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms related to assurance . 1
3.2 Terms related to environmental sustainability . 3
3.3 Terms related to reporting. 4
3.4 Terms related to organizations . 5
4 Principles . 6
4.1 General . 6
4.2 Principles for assurance engagement . 6
4.3 Principles for assurance providers . 6
5 Guidelines on planning and performing the assurance engagement .7
5.1 General . 7
5.2 Planning the assurance engagement .10
5.2.1 Agreeing on the terms of the assurance engagement .10
5.2.2 Assurance objective(s) . .11
5.2.3 Scope of the assurance engagement .11
5.2.4 Determining the assurance criteria .12
5.2.5 Level of assurance .13
5.2.6 Risk assessment . .15
5.2.7 Information gathering methods and techniques .16
5.2.8 Assurance plan .17
5.3 Performing assurance activities .17
6 Assurance statement and reporting .18
6.1 General .18
6.2 Assurance statement . .18
6.3 Assurance report .19
6.4 Considering subsequent information .19
7 Competence.20
7.1 General considerations .20
7.2 Determination and application of competence.20
7.3 Assurer and assurance team competence .20
7.4 Evaluation of competence .22
Annex A (informative) Considerations in the assurance of environmental reports and
reporting processes .23
Bibliography .25
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ISO 14016:2020(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO’s adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 207, Environmental management,
Subcommittee SC 2, Environmental auditing and related environmental investigations.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
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ISO 14016:2020(E)
Introduction
This document addresses the need for providing confidence in the assurance of environmental reports.
An environmental report includes voluntary and/or legally required disclosure by an organization
of environmental information. It can be presented as a stand-alone environmental report or as non-
financial information in an organization’s annual report or be part of a sustainability report. This
information is intended to fulfil the needs and expectations of the organization’s interested parties,
which can include investors, regulators, stock exchanges and customers.
External assurance from an impartial assurance provider can increase the credibility and reliability of
reported environmental information (reliability of information is required by ISO 14001:2015, 7.4.1)
and potentially improve the perceptions of the reporting organization with interested parties.
Environmental reports can take the form of:
— a stand-alone environmental report;
— the environmental component of a sustainability report also including non-environmental
information;
— the environmental component of an annual integrated report;
— an environmental report made available to the public on an organization’s website;
— a disclosure of environmental information using a specific framework, e.g. CDP (formerly known as
the Carbon Disclosure Project), Global Reporting Initiative (GRI);
— real-time reporting of environmental performance.
Assurance is recognized as improving trust in and credibility of environmental reports and the reliance
[11]
that intended users can place on them. Organizations can achieve multiple benefits from assurance ,
including the following.
a) Increasing the use of environmental information by leadership for decision making. With increased
interest in non-financial sustainability information, including environmentally related information
and its importance for driving improvements in organizational strategy, performance and
reputation, sustainability issues are being addressed by top management. Disclosures and data
that are believed to be accurate, trustworthy and credible are more likely to be used for internal
decision making.
b) Reducing data quality risk and enhancing trust. Data quality continues to be a significant issue for
reporting organizations and report users. In this context, it is not unusual for large companies to
issue restatements of sustainability disclosures. In a 2011 study, it was found that a third of the
[12]
largest 250 global companies had issued a restatement of non-financial information . The role
of assurance in reducing data quality risks is widely recognized. Disclosures that are viewed as
robust and credible are more likely to be relied on, thus increasing the value of reporting.
c) Improving the involvement of intended users. Assurance engagements can involve reviewing a
reporting organization’s engagement processes with interested parties. Some organizations use
their environmental reporting processes and/or sustainability reporting as the basis for ongoing
dialogue with interested parties. Both of these can help promote mutual communication and
understanding.
d) Strengthening internal environmental reporting for improving performance. Robust internal
environmental reporting systems and controls play a role in managing sustainability performance
and impacts. External assurance can help confirm that internal systems and controls are robust,
and can recommend any necessary improvement.
e) Improving image and reputation. An assured environmental report can provide an organization’s
interested parties with a greater sense of confidence in disclosures. Among other things, it reflects
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ISO 14016:2020(E)
the seriousness with which the reporting organization approaches reporting. Investors, rating
agencies and other analysts increasingly look for assurance when making investment and rating
decisions.
This document provides principles and guidelines for assuring the environmental information an
organization includes in environmental reports. It also provides guidance on:
— the output of the assurance engagement, i.e. the assurance statement and/or the assurance report;
— how the assurance engagement should address materiality, in terms of both:
— determining if material issues have been included in the environmental report;
— identifying any material misstatements and/or omissions.
Assurance is based on validation and/or verification of environmental information and the processes
used to provide that information, depending on the scope of the assurance engagement and the intended
use of the environmental report.
In this document, the term verification is applied to the processes for determining whether historical
data or other information in an environmental report is materially correct. Validation is undertaken
where confidence is sought for projected information, typically of future environmental performance
or outcomes.
Assurance is the result of a process to determine whether reported environmental information meets
the particular need for which it is intended. For example, although information related to a specific
discharge is accurate and reliable, assurance may reveal that the information is not appropriate or
relevant for the intended user(s).
The reporting organization defines its method to determine materiality in order to ensure the
environmental report is suitable for the intended use. As part of the assurance engagement, the
assurance provider could be required to review the rationale behind the methodology used to
determine what is material, depending on the scope of the assurance engagement.
Assurance therefore may extend to the information in the environmental report and to the processes
used for data collection, aggregation and analysis, and those used to determine the suitability of the
information for the intended use (see Figure 1). Typically, it is not possible to assure every item of data
from original source to aggregation for inclusion in an environmental report. Instead, a sample of data
is subjected to detailed examination which, together with a review of the data collection processes,
provides confidence in the information in the report as a whole. Assurance of the materiality process
applied by the organization also gives confidence that the report is suitable for its intended users.
Figure 1 — Components of assurance
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ISO 14016:2020(E)
This document is intended to support reporting about an organization’s environmental performance
and is neutral regarding the environmental framework being used as the basis for reporting. This
document is intended to be of use to organizations seeking assurance, providing assurance and relying
on assurance of environmental reports, including:
— external assurance providers;
— organizations involved in developing environmental reports;
— organizations internally assuring their environmental reports;
— organizations involved in training relating to the assurance of environmental reports;
— voluntary and mandatory environmental reporting programme administrators, regulators,
investors, finance and insurance communities and stock exchanges;
— other interested parties who wish to read environmental reports.
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INTERNATIONAL STANDARD ISO 14016:2020(E)
Environmental management — Guidelines on the
assurance of environmental reports
1 Scope
This document gives principles and guidelines for assuring the environmental information an
organization includes in its environmental reports.
This document is applicable to assuring other types of reports in principle provided that special
consideration is paid to identifying the competence needed by the assurance provider.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1 Terms related to assurance
3.1.1
assurance
result of a process of validation (3.1.12) and/or verification (3.1.13) to provide confidence as to the
degree of reliance that can be placed on an environmental report (3.3.1)
3.1.2
assurance engagement
arrangements made by an assurance client (3.1.4) and an assurance provider (3.1.7) to provide assurance
(3.1.1) of an environmental report (3.3.1)
Note 1 to entry: In this document, the term “arrangement” includes contractual agreements as well as activities
carried out to provide assurance.
3.1.3
level of assurance
degree of confidence that can be placed by the intended user (3.3.3) on the content of the environmental
report (3.3.1)
Note 1 to entry: The level of assurance may be expressed in qualitative or quantitative terms.
3.1.4
assurance client
organization (3.4.1) or person requesting assurance (3.1.1)
Note 1 to entry: The assurance client can be the reporting organization or any other organization that has the
regulatory or contractual right to request assurance.
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ISO 14016:2020(E)
3.1.5
assurance criteria
standards, protocols or requirements used as a reference against which assurance evidence (3.1.6) is
compared
Note 1 to entry: The requirements can be voluntary, contractual or legal.
[SOURCE: ISO 9000:2015, 3.13.7, modified — Adapted from “audit criteria” and Note 1 to entry has
been added.]
3.1.6
assurance evidence
information, including data, records or statements of fact, that is verifiable, or other information
relevant to the assurance criteria (3.1.5)
Note 1 to entry: Assurance evidence can be qualitative or quantitative.
3.1.7
assurance provider
organization (3.4.1) undertaking assurance engagements (3.1.2)
Note 1 to entry: An assurer is an individual participating in assurance engagements.
3.1.8
assurance report
document that describes the assurance engagement (3.1.2) and the results
3.1.9
assurance statement
declaration by the assurance provider (3.1.7) of the outcome of the assurance engagement (3.1.2)
Note 1 to entry: The assurance statement provides a summary description of the assurance activities undertaken
and an opinion as to the level of assurance (3.1.3) that can be placed on the organization’s (3.4.1) environmental
report (3.3.1).
Note 2 to entry: The assurance statement does not, of itself, afford contractual or other legal guarantees.
3.1.10
claim
information declared by the reporting organization (3.4.1)
Note 1 to entry: For the purpose of this document, “claim” relates to environmental information (3.2.4) provided
in the environmental report (3.3.1).
Note 2 to entry: The claim can represent a situation at a point in time or could cover a period of time.
Note 3 to entry: The claim should be clearly identifiable and capable of consistent evaluation or measurement
against specified requirements by an assurance provider (3.1.7).
[SOURCE: ISO/IEC 17029:2019, 3.1 modified — “reporting organization” has replaced “client”, Notes
1 and 4 to entry have been deleted and a new Note 1 to entry has been added. Note 3 modified by
replacing “a validation body/verification body” with “an assurance provider”.]
3.1.11
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: ISO 9000:2015, 3.10.4, modified — Notes 1 and 2 to entry have been deleted.]
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ISO 14016:2020(E)
3.1.12
validation
confirmation of a claim (3.1.10), through the provision of objective evidence, that the requirements for a
specific intended future use or application have been fulfilled
Note 1 to entry: Objective evidence can come from real or simulated sources.
Note 2 to entry: Validation is considered to be a process to evaluate the reasonableness of the assumptions,
limitations, and methods that support a claim about the outcome of future activities.
Note 3 to entry: Validation is applied to claims regarding an intended future use based on projected information
(confirmation of plausibility).
[SOURCE: ISO/IEC 17029:2019, 3.2, modified — Note 4 to entry has been deleted.]
3.1.13
verification
confirmation of a claim (3.1.10), through the provision of objective evidence, that specified requirements
have been fulfilled
Note 1 to entry: For this document, a claim relates to data or other information in an environmental report (3.3.1).
Note 2 to entry: Verification includes processes to determine whether historical data or other information in an
environmental report are/is materially correct.
[SOURCE: ISO/IEC 17029:2019, 3.3, modified — Notes 1 and 2 to entry have been replaced and Note 3 to
entry has been deleted.]
3.1.14
risk
effect of uncertainty
Note 1 to entry: An effect is a deviation from the expected — positive or negative.
Note 2 to entry: Uncertainty is the state, even partial, of deficiency of information related to, understanding or
knowledge of, an event, its consequence, or likelihood.
Note 3 to entry: Risk is often characterized by reference to potential “events” (as defined in ISO Guide 73:2009,
3.5.1.3) and “consequences” (as defined in ISO Guide 73:2009, 3.6.1.3), or a combination of these.
Note 4 to entry: Risk is often expressed in terms of a combination of the consequences of an event (including
changes in circumstances) and the associated “likelihood” (as defined in ISO Guide 73:2009, 3.6.1.3) of occurrence.
3.2 Terms related to environmental sustainability
3.2.1
environment
surroundings in which an organization (3.4.1) operates, including air, water, land, natural resources,
flora, fauna, humans and their interrelationships
Note 1 to entry: Surroundings can extend from within an organization to the local, regional and global system.
Note 2 to entry: Surroundings can be described in terms of biodiversity, ecosystems, climate or other
characteristics.
[SOURCE: ISO 14001:2015, 3.2.1]
3.2.2
environmental aspect
element of an organization’s (3.4.1) activities or products or services that interacts or can interact with
the environment (3.2.1)
[SOURCE: ISO 14001:2015, 3.2.2, modified — Notes 1 and 2 to entry have been deleted.]
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ISO 14016:2020(E)
3.2.3
environmental impact
change to the environment (3.2.1), whether adverse or beneficial, wholly or partially resulting from an
organization’s (3.4.1) environmental aspects (3.2.2)
[SOURCE: ISO 14001:2015, 3.2.4]
3.2.4
environmental information
facts provided or learned related to the organization’s (3.4.1) environmental performance (3.2.5)
Note 1 to entry: The term “environmental information” is a type of claim (3.1.10)
3.2.5
environmental performance
measurable results related to the management of environmental aspects (3.2.2)
Note 1 to entry: Results can be measured against the organization’s (3.4.1) environmental policy, environmental
objectives or other criteria, using indicators.
[SOURCE: ISO 14001:2015, 3.4.11, modified — “measurable results” has replaced “performance” and
“For an environmental management system” has been removed from the Note 1 to entry.]
3.2.6
sustainability
state of the global system, including environmental, social and economic aspects, in which the needs
of the present are met without compromising the ability of future generations to meet their own needs
Note 1 to entry: The environmental, social and economic aspects interact, are interdependent and are often
referred to as the three dimensions of sustainability.
Note 2 to entry: Sustainability is the goal of sustainable development (3.2.7).
[SOURCE: ISO Guide 82:2019, 3.1]
3.2.7
sustainable development
development that meets the environmental, social and economic needs of the present without
compromising the ability of future generations to meet their own needs
[13]
Note 1 to entry: Derived from the Brundtland Report .
[SOURCE: ISO Guide 82:2019, 3.2]
3.3 Terms related to reporting
3.3.1
environmental report
information on the environmental performance (3.2.5) of an organization (3.4.1) over a specified
period of time
Note 1 to entry: The environmental report may also include information on the organization’s management of
other related matters.
Note 2 to entry: The information may take the form of a standalone environmental report or may be included in a
sustainability (3.2.6) or integrated report.
Note 3 to entry: The environmental report may contain information on the past performance of the organization,
including its environmental impacts, and information related to initiatives, challenges and future directions.
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ISO 14016:2020(E)
3.3.2
interested party
person or organization (3.4.1) that can affect, be affected by, or perceive itself to be affected by a
decision or activity
EXAMPLE Customers, communities, suppliers, regulators, non-governmental organizations, investors and
employees.
Note 1 to entry: Interested parties can also be referred to as “stakeholders”.
[SOURCE: ISO 14001:2015, 3.1.6, modified — Note 1 to entry has been replaced.]
3.3.3
intended user
person or organization (3.4.1) that relies on the assured environmental report (3.3.1) to make decisions
Note 1 to entry: The intended user can be the assurance client (3.1.3), regulators, the financial community or
other interested parties (3.3.2), such as local communities, government departments or non-governmental
organizations.
3.3.4
material, adj
significant to intended users (3.3.3)
Note 1 to entry: Material applies to issues or matters that the environmental report (3.3.1) addresses that may
influence the decisions of the intended users, including misstatements or the aggregation of misstatements or
omissions in the environmental report.
3.3.5
materiality process
process used by the reporting organization (3.4.1) to determine what is material (3.3.4)
Note 1 to entry: In the context of this document, the materiality process is used to determine what is relevant to
include in the environmental report (3.3.1).
3.3.6
reporting boundary
extent of environmental information (3.2.4) reported from within the organizational boundary (3.4.2) as
well as any material (3.3.4) environmental information related to operations and activities outside the
organizational boundary
3.3.7
reporting process
methods and processes used to obtain information for inclusion in an environmental report (3.3.1)
3.4 Terms related to organizations
3.4.1
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectives
Note 1 to entry: The concept of organization includes, but is not limited to sole-trader, company, corporation,
firm, en
...
NORMA ISO
INTERNACIONAL 14016
Traducción oficial
Primera edición
2020-06
Official translation
Traduction officielle
Gestión ambiental — Directrices
para el aseguramiento de informes
ambientales
Environmental management — Guidelines on the assurance of
environmental reports
Management environnemental — Lignes directrices sur l'assurance
des informations figurant dans les rapports environnementaux
Publicado por la Secretaría Central de ISO en Ginebra, Suiza,
como traducción oficial en español avalada por el Translation
Management Group, que ha certificado la conformidad en relación
con las versiones inglesa y francesa.
Número de referencia
ISO 14016:2020 (traducción oficial)
© ISO 2020
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ISO 14016:2020 (traducción oficial)
DOCUMENTO PROTEGIDO POR COPYRIGHT
© ISO 2020
Reservados los derechos de reproducción. Salvo prescripción diferente, no podrá reproducirse ni utilizarse ninguna parte de
esta publicación bajo ninguna forma y por ningún medio, electrónico o mecánico, incluidos el fotocopiado, o la publicación en
Internet o una Intranet, sin la autorización previa por escrito. La autorización puede solicitarse a ISO en la siguiente dirección o al
organismo miembro de ISO en el país solicitante.
ISO copyright office
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Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Publicado en Suiza
Version espanola publicada en 2023
Traducción oficial/Official translation/Traduction officielle
ii
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ISO 14016:2020 (traducción oficial)
Índice Página
Prólogo .iv
Prólogo de la versión en español.v
Introducción . vi
1 Objeto y campo de aplicación . 1
2 Referencias normativas . 1
3 Términos y definiciones .1
3.1 Términos relacionados con el aseguramiento . 1
3.2 Términos relacionados a la sostenibilidad ambiental . 3
3.3 Términos relacionados con los informes . 4
3.4 Términos relacionados con la organización . 6
4 Principios . 6
4.1 Generalidades . 6
4.2 Principios del compromiso de aseguramiento . 6
4.3 Principios para los proveedores de aseguramiento . 7
5 Directrices para la planificación y realización del compromiso de aseguramiento .7
5.1 Generalidades . 7
5.2 Planificación del compromiso de aseguramiento . 10
5.2.1 Acuerdo sobre los términos del compromiso de aseguramiento . 10
5.2.2 Objetivos de aseguramiento . 11
5.2.3 Alcance del compromiso de aseguramiento .12
5.2.4 Determinación de los criterios de aseguramiento .12
5.2.5 Nivel de aseguramiento . 13
5.2.6 Evaluación del riesgo . 15
5.2.7 Métodos y técnicas de recopilación de información . 16
5.2.8 Plan de aseguramiento . 17
5.3 Realización de actividades de aseguramiento . 18
6 Declaración de aseguramiento e informes .19
6.1 Generalidades . 19
6.2 Declaración de aseguramiento . 19
6.3 Informe de aseguramiento .20
6.4 Consideración de la información posterior . 20
7 Competencia .20
7.1 Consideraciones generales . 20
7.2 Determinación y aplicación de la competencia. 21
7.3 Competencia del asegurador y del equipo de aseguramiento . 21
7.4 Evaluación de la competencia . 23
Anexo A (informativo) Consideraciones en el aseguramiento de informes ambientales
y procesos de presentación de informe .24
Bibliografía.26
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ISO 14016:2020 (traducción oficial)
Prólogo
ISO (Organización Internacional de Normalización) es una federación mundial de organismos
nacionales de normalización (organismos miembros de ISO). El trabajo de elaboración de las Normas
Internacionales se lleva a cabo normalmente a través de los comités técnicos de ISO. Cada organismo
miembro interesado en una materia para la cual se haya establecido un comité técnico, tiene el derecho
de estar representado en dicho comité. Las organizaciones internacionales, gubernamentales y no
gubernamentales, vinculadas con ISO, también participan en el trabajo. ISO colabora estrechamente
con la Comisión Electrotécnica Internacional (IEC) en todos los temas de normalización electrotécnica.
En la Parte 1 de las Directivas ISO/IEC se describen los procedimientos utilizados para desarrollar este
documento y aquellos previstos para su mantenimiento posterior. En particular debería tomarse nota
de los diferentes criterios de aprobación necesarios para los distintos tipos de documentos ISO. Este
documento ha sido redactado de acuerdo con las reglas editoriales de la Parte 2 de las Directivas ISO/
IEC (véase www.iso.org/directives).
Se llama la atención sobre la posibilidad de que algunos de los elementos de este documento puedan
estar sujetos a derechos de patente. ISO no asume la responsabilidad por la identificación de alguno
o todos los derechos de patente. Los detalles sobre cualquier derecho de patente identificado durante
el desarrollo de este documento se indicarán en la Introducción y/o en la lista ISO de declaraciones de
patente recibidas (véase www.iso.org/patents).
Cualquier nombre comercial utilizado en este documento es información que se proporciona para
comodidad del usuario y no constituye una recomendación.
Para una explicación de la naturaleza voluntaria de las normas, el significado de los términos específicos
de ISO y las expresiones relacionadas con la evaluación de la conformidad, así como la información
acerca de la adhesión de ISO a los principios de la Organización Mundial del Comercio (OMC) respecto a
los Obstáculos Técnicos al Comercio (OTC), véase www.iso.org/iso/foreword.html.
Este documento ha sido elaborado por el Comité Técnico ISO/TC 207, Gestión ambiental, Subcomité SC 2,
Auditoría ambiental.
Cualquier comentario o pregunta sobre este documento deberían dirigirse al organismo nacional de
normalización del usuario. En www.iso.org/members.html se puede encontrar un listado completo de
estos organismos.
Traducción oficial/Official translation/Traduction officielle
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ISO 14016:2020 (traducción oficial)
Prólogo de la versión en español
Este documento ha sido traducido por el Grupo de Trabajo Spanish Translation Task Force (STTF) del
Comité Técnico ISO/TC 207, Gestión ambiental, en el que participan representantes de los organismos
nacionales de normalización y representantes del sector empresarial de los siguientes países:
Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, España, Estados Unidos de
América, México, Panamá, Perú y Uruguay.
Igualmente, en el citado Grupo de Trabajo participan representantes de COPANT (Comisión
Panamericana de Normas Técnicas) e INLAC (Instituto Latinoamericano de la Calidad).
Esta traducción es parte del resultado del trabajo que el Grupo ISO/TC 207/STTF, viene desarrollando
desde su creación en el año 1999 para lograr la unificación de la terminología en lengua española en el
ámbito de la gestión ambiental.
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ISO 14016:2020 (traducción oficial)
Introducción
Este documento aborda la necesidad de brindar confianza en el aseguramiento de los informes
ambientales.
Un informe ambiental incluye la divulgación de información ambiental voluntaria y/o legalmente
requerida a una organización. Puede presentarse como un informe ambiental independiente o como
información no financiera en el informe anual de una organización o formar parte de un informe de
sostenibilidad. Esta información está destinada a satisfacer las necesidades y expectativas de las partes
interesadas de la organización, que pueden incluir inversionistas, reguladores, bolsas de valores y
clientes.
El aseguramiento externo de un proveedor imparcial de aseguramiento puede aumentar la credibilidad
y confiabilidad de la información ambiental reportada (la confiabilidad de la información es requerida
por la Norma ISO 14001:2015, 7.4.1) y potencialmente mejorar las percepciones de la organización
informante con las partes interesadas.
Los informes ambientales pueden adoptar la forma de:
— un informe ambiental independiente;
— el componente ambiental de un informe de sostenibilidad que también incluye información no
ambiental;
— el componente ambiental de un informe anual integrado;
— un informe ambiental puesto a disposición del público en el sitio web de una organización;
— una divulgación de información ambiental utilizando un marco de referencia específico, por ejemplo,
el Proyecto de Divulgación de Carbono (CDP por sus siglas en inglés) o la Iniciativa de Informe Global
(GRI, por sus siglas en inglés);
— un informe en tiempo real del desempeño ambiental.
Se reconoce que el aseguramiento mejora la confianza y la credibilidad de los informes ambientales y
la confianza que los usuarios previstos pueden depositar en ellos. Las organizaciones pueden obtener
[11]
múltiples beneficios del aseguramiento , incluidos los siguientes.
a) Aumentar el uso de la información ambiental por parte de los líderes para la toma de decisiones.
Con el creciente interés en la información no financiera sobre sostenibilidad, incluida la información
relacionada con el medioambiente y su importancia para impulsar mejoras en la estrategia, el
desempeño y la reputación de la organización, la alta dirección está abordando las cuestiones
de sostenibilidad. Es más probable que las divulgaciones y los datos que se consideran precisos,
confiables y creíbles se utilicen para la toma de decisiones internas.
b) Reducir el riesgo de calidad de los datos y aumentar la confianza. La calidad de los datos sigue
siendo una cuestión importante para las organizaciones informantes y los usuarios de informes.
En este contexto, no es inusual que las grandes empresas publiquen revisiones de divulgaciones
de sostenibilidad. En un estudio de 2011, se descubrió que un tercio de las 250 empresas más
[12]
grandes del mundo habían publicado una revisión de la información no financiera . El papel del
aseguramiento en la reducción de los riesgos de calidad de los datos está ampliamente reconocido.
Es más probable que se confíe en las divulgaciones que se consideran sólidas y creíbles, lo que
aumenta el valor de los informes.
c) Mejorar la participación de los usuarios previstos. Los compromisos de aseguramiento pueden
implicar la revisión de los procesos de participación de una organización informante con las partes
interesadas. Algunas organizaciones utilizan sus procesos de presentación de informes ambientales
y/o informes de sostenibilidad como base para el diálogo continuo con las partes interesadas.
Ambos pueden ayudar a promover la comunicación y el entendimiento mutuos.
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ISO 14016:2020 (traducción oficial)
d) Fortalecer la información ambiental interna para mejorar el desempeño. Los sólidos controles y
sistemas de informes ambientales internos desempeñan un papel en la gestión del desempeño y los
impactos de la sostenibilidad. El aseguramiento externo puede ayudar a confirmar que los sistemas
y controles internos son sólidos y puede recomendar cualquier mejora necesaria.
e) Mejorar la imagen y la reputación. Un informe ambiental asegurado puede proporcionar a las partes
interesadas de una organización un mayor sentido de confianza en las divulgaciones. Entre otras
cosas, refleja la seriedad con la que la organización informante aborda la presentación de informes.
Los inversionistas, las agencias de calificación y otros analistas buscan cada vez más seguridad al
tomar decisiones de inversión y calificación.
Este documento proporciona principios y directrices para asegurar la información ambiental que una
organización incluye en los informes ambientales. También proporciona orientación sobre:
— el resultado del compromiso de aseguramiento, es decir, la declaración de aseguramiento y/o el
informe de aseguramiento;
— cómo el compromiso de aseguramiento debería abordar la materialidad, en términos de:
— determinar si se han incluido cuestiones materiales en el informe ambiental;
— identificar cualquier error u omisión de materialidad.
El aseguramiento se basa en la validación y/o verificación de la información ambiental y los procesos
utilizados para proporcionar esa información, según el alcance del compromiso de aseguramiento y el
uso previsto del informe ambiental.
En este documento, el término verificación se aplica a los procesos para determinar si los datos
históricos u otra información en un informe ambiental son materialmente correctos. La validación se
lleva a cabo cuando se busca la confianza para la información proyectada, generalmente del desempeño
o los resultados ambientales futuros.
El aseguramiento es el resultado de un proceso para determinar si la información ambiental reportada
satisface la necesidad particular para la que está destinada. Por ejemplo, aunque la información
relacionada con una descarga específica es precisa y confiable, el aseguramiento puede revelar que la
información no es apropiada o pertinente para los usuarios previstos.
La organización informante define su método para determinar la materialidad con el fin de asegurar que
el informe ambiental sea adecuado para el uso previsto. Como parte del compromiso de aseguramiento,
se podría requerir al proveedor de aseguramiento que revise el fundamento detrás de la metodología
utilizada para determinar qué es material, dependiendo del alcance del compromiso del aseguramiento.
Por lo tanto, el aseguramiento puede extenderse a la información contenida en el informe ambiental
y a los procesos utilizados para la recopilación, agregación y análisis de datos, y a los utilizados para
determinar la idoneidad de la información para el uso previsto (véase la Figura 1). Por lo general, no es
posible asegurar todos los elementos de los datos desde la fuente original hasta la agregación para su
inclusión en un informe ambiental. En cambio, una muestra de datos se somete a un examen detallado
que, junto con una revisión de los procesos de recopilación de datos, proporciona confianza en la
información del informe en su conjunto. El aseguramiento del proceso de materialidad aplicado por la
organización también da confianza en que el informe es adecuado para los usuarios previstos.
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ISO 14016:2020 (traducción oficial)
Figura 1 — Componentes del aseguramiento
Este documento está destinado a respaldar la presentación de informes sobre el desempeño ambiental
de una organización y es neutral con respecto al marco de referencia ambiental que se utiliza como
base para la presentación de informes. Este documento está destinado a las organizaciones que buscan
aseguramiento, proporciona aseguramiento y confía en el aseguramiento de los informes ambientales,
que incluyen:
— los proveedores de aseguramiento externo;
— las organizaciones involucradas en la elaboración de informes ambientales;
— las organizaciones que aseguran internamente sus informes ambientales;
— las organizaciones implicadas en la formación relacionada con el aseguramiento de informes
ambientales;
— los administradores de programas de informes ambientales voluntarios y obligatorios, reguladores,
inversionistas, comunidades financieras y de seguros y bolsas de valores;
— otras partes interesadas que deseen leer informes ambientales.
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NORMA INTERNACIONAL ISO 14016:2020 (traducción oficial)
Gestión ambiental — Directrices para el aseguramiento de
informes ambientales
1 Objeto y campo de aplicación
Este documento brinda principios y directrices para asegurar la información ambiental que una
organización incluye en sus informes ambientales.
Este documento es aplicable para asegurar otros tipos de informes en principio, siempre que se preste
especial atención a la identificación de la competencia que necesita el proveedor del aseguramiento.
2 Referencias normativas
No hay referencias normativas en este documento.
3 Términos y definiciones
Para los fines de este documento, se aplican los términos y definiciones siguientes.
ISO e IEC mantienen bases de datos terminológicas para su utilización en normalización en las siguientes
direcciones:
— Plataforma de búsqueda en línea de ISO: disponible en https:// www .iso .org/ obp
— Electropedia de IEC: disponible en https:// www .electropedia .org/
3.1 Términos relacionados con el aseguramiento
3.1.1
aseguramiento
resultado de un proceso de validación (3.1.12) y/o verificación (3.1.13) para brindar confianza en cuanto
al grado de confianza que se puede depositar en un informe ambiental (3.3.1)
3.1.2
compromiso de aseguramiento
acuerdos realizados entre un cliente de aseguramiento (3.1.4) y un proveedor de aseguramiento (3.1.7)
para proporcionar aseguramiento (3.1.1) de un informe ambiental (3.3.1)
Nota 1 a la entrada: En este documento, el término "acuerdo" incluye los acuerdos contractuales, así como las
actividades realizadas para proporcionar aseguramiento.
3.1.3
nivel de aseguramiento
grado de confianza que puede depositar el usuario previsto (3.3.3) en el contenido del informe ambiental
(3.3.1)
Nota 1 a la entrada: El nivel de aseguramiento puede expresarse en términos cualitativos o cuantitativos.
3.1.4
cliente de aseguramiento
organización (3.4.1) o persona que solicita el aseguramiento (3.1.1)
Nota 1 a la entrada: El cliente de aseguramiento puede ser la organización informante o cualquier otra
organización que tenga el derecho regulatorio o contractual de solicitar aseguramiento.
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ISO 14016:2020 (traducción oficial)
3.1.5
criterios de aseguramiento
normas, protocolos o requisitos utilizados como referencia con los que se compara la evidencia de
aseguramiento (3.1.6)
Nota 1 a la entrada: Los requisitos pueden ser voluntarios, contractuales o legales.
[FUENTE: ISO 9000:2015, 3.13.7, modificado — Adaptado de "criterios de auditoría" y se ha agregado la
Nota 1 a la entrada.]
3.1.6
evidencia de aseguramiento
información, incluidos datos, registros o declaraciones de hechos, que sea verificable u otra información
pertinente para los criterios de aseguramiento (3.1.5)
Nota 1 a la entrada: La evidencia de aseguramiento puede ser cualitativa o cuantitativa.
3.1.7
proveedor de aseguramiento
organización (3.4.1) que asume el compromiso de aseguramiento (3.1.2)
Nota 1 a la entrada: Un asegurador es una persona que participa en compromisos de aseguramiento.
3.1.8
informe de aseguramiento
documento que describe el compromiso de aseguramiento (3.1.2) y los resultados
3.1.9
declaración de aseguramiento
declaración del proveedor de aseguramiento (3.1.7) del resultado del compromiso de aseguramiento
(3.1.2)
Nota 1 a la entrada: La declaración de aseguramiento proporciona una descripción resumida de las actividades de
aseguramiento realizadas y una opinión sobre el nivel de aseguramiento (3.1.3) que puede incluirse en el informe
ambiental (3.3.1) de la organización (3.4.1).
Nota 2 a la entrada: La declaración de aseguramiento no ofrece, por sí misma, garantías contractuales u otras
garantías legales.
3.1.10
afirmación
información declarada por la organización (3.4.1) informante
Nota 1 a la entrada: A los efectos de este documento, la “afirmación” se refiere a la información ambiental (3.2.4)
proporcionada en el informe ambiental (3.3.1).
Nota 2 a la entrada: La afirmación puede representar una situación en un momento determinado o podría cubrir
un período de tiempo.
Nota 3 a la entrada: La afirmación debería ser claramente identificable y susceptible de evaluación o medición
consistente con los requisitos especificados por un proveedor de aseguramiento (3.1.7).
[FUENTE: ISO/IEC 17029:2019, 3.1 modificado — "organización informante" ha reemplazado a "cliente",
se han eliminado las Notas 1 y 4 a la entrada y se ha agregado una nueva Nota 1 a la entrada. La Nota 3 se
ha modificado sustituyendo "un organismo de validación/organismo de verificación" por "un proveedor
de aseguramiento".]
3.1.11
competencia
capacidad para aplicar conocimientos y habilidades con el fin de lograr los resultados previstos
[FUENTE: ISO 9000:2015, 3.10.4, modificado — Las notas 1 y 2 a la entrada han sido eliminadas.]
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ISO 14016:2020 (traducción oficial)
3.1.12
validación
confirmación de una afirmación (3.1.10), mediante la provisión de evidencia objetiva, de que se han
cumplido los requisitos previstos para un uso o aplicación específicos a futuro
Nota 1 a la entrada: La evidencia objetiva puede provenir de fuentes reales o simuladas.
Nota 2 a la entrada: La validación se considera un proceso para evaluar la razonabilidad de los supuestos,
limitaciones y métodos que respaldan una afirmación sobre el resultado de actividades futuras.
Nota 3 a la entrada: La validación se aplica a las afirmaciones con respecto a un uso futuro previsto basado en
información proyectada (confirmación de plausibilidad).
[FUENTE: ISO/IEC 17029:2019, 3.2, modificada — La Nota 4 a la entrada ha sido eliminada.]
3.1.13
verificación
confirmación de una afirmación (3.1.10), mediante la provisión de evidencia objetiva, de que se han
cumplido los requisitos especificados
Nota 1 a la entrada: Para este documento, una afirmación se relaciona con datos u otra información en un informe
ambiental (3.3.1).
Nota 2 a la entrada: La verificación incluye procesos para determinar si los datos históricos u otra información en
un informe ambiental son materialmente correctos.
[FUENTE: ISO/IEC 17029:2019, 3.3, modificado — Las notas 1 y 2 a la entrada han sido reemplazadas y
la Nota 3 a la entrada ha sido eliminada.]
3.1.14
riesgo
efecto de la incertidumbre
Nota 1 a la entrada: Un efecto es una desviación de lo esperado — positivo o negativo.
Nota 2 a la entrada: Incertidumbre es el estado, incluso parcial, de deficiencia de información relacionada con,
comprensión o conocimiento de un evento, su consecuencia o posibilidad.
Nota 3 a la entrada: El riesgo se caracteriza a menudo por referencia a posibles "eventos" (como se define en la
ISO Guide 73:2009, 3.5.1.3) y "consecuencias" (como se define en la ISO Guide 73:2009, 3.6.1.3), o una combinación
de estos.
Nota 4 a la entrada: El riesgo a menudo se expresa en términos de una combinación de las consecuencias de un
evento (incluidos los cambios en las circunstancias) y la “posibilidad” de ocurrencia asociada (como se define en
la ISO Guide 73:2009, 3.6.1.3).
3.2 Términos relacionados a la sostenibilidad ambiental
3.2.1
medio ambiente
entorno en el cual una organización (3.4.1) opera, incluidos el aire, el agua, el suelo, los recursos
naturales, la flora, la fauna, los seres humanos y sus interrelaciones
Nota 1 a la entrada: El entorno puede abarcar desde el interior de una organización hasta el sistema local,
regional y global.
Nota 2 a la entrada: El entorno se puede describir en términos de biodiversidad, ecosistemas, clima u otras
características.
[FUENTE: ISO 14001:2015, 3.2.1]
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ISO 14016:2020 (traducción oficial)
3.2.2
aspecto ambiental
elemento de las actividades, productos o servicios de una organización (3.4.1) que interactúa o puede
interactuar con el medio ambiente (3.2.1)
[FUENTE: ISO 14001:2015, 3.2.2, modificado — Las notas 1 y 2 a la entrada fueron eliminadas.]
3.2.3
impacto ambiental
cambio en el medio ambiente (3.2.1), ya sea adverso o beneficioso, como resultado total o parcial de los
aspectos ambientales (3.2.2) de una organización (3.4.1)
[FUENTE: ISO 14001:2015, 3.2.4]
3.2.4
informacion ambiental
hechos proporcionados o aprendidos relacionados con el desempeño ambiental (3.2.5) de la organización
(3.4.1)
Nota 1 a la entrada: El término "información ambiental" es un tipo de afirmación (3.1.10).
3.2.5
desempeño ambiental
resultados
...
FINAL
INTERNATIONAL ISO/FDIS
DRAFT
STANDARD 14016
ISO/TC 207/SC 2
Environmental management —
Secretariat: NEN
Guidelines on the assurance of
Voting begins on:
20200326 environmental reports
Voting terminates on:
Management environnemental — Lignes directrices sur l'assurance
20200521
des informations figurant dans les rapports environnementaux
RECIPIENTS OF THIS DRAFT ARE INVITED TO
SUBMIT, WITH THEIR COMMENTS, NOTIFICATION
OF ANY RELEVANT PATENT RIGHTS OF WHICH
THEY ARE AWARE AND TO PROVIDE SUPPOR TING
DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
Reference number
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO
ISO/FDIS 14016:2020(E)
LOGICAL, COMMERCIAL AND USER PURPOSES,
DRAFT INTERNATIONAL STANDARDS MAY ON
OCCASION HAVE TO BE CONSIDERED IN THE
LIGHT OF THEIR POTENTIAL TO BECOME STAN
DARDS TO WHICH REFERENCE MAY BE MADE IN
©
NATIONAL REGULATIONS. ISO 2020
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ISO/FDIS 14016:2020(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2020
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
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Published in Switzerland
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ISO/FDIS 14016:2020(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Terms related to assurance . 1
3.2 Terms related to environmental sustainability . 3
3.3 Terms related to reporting. 4
3.4 Terms related to organizations . 5
4 Principles . 6
4.1 General . 6
4.2 Principles for assurance engagement . 6
4.3 Principles for assurance providers . 6
5 Guidelines on planning and performing the assurance engagement .7
5.1 General . 7
5.2 Planning the assurance engagement .10
5.2.1 Agreeing on the terms of the assurance engagement .10
5.2.2 Assurance objective(s) . .11
5.2.3 Scope of the assurance engagement .11
5.2.4 Determining the assurance criteria .12
5.2.5 Level of assurance .13
5.2.6 Risk assessment . .15
5.2.7 Information gathering methods and techniques .15
5.2.8 Assurance plan .16
5.3 Performing assurance activities .17
6 Assurance statement and reporting .18
6.1 General .18
6.2 Assurance statement . .18
6.3 Assurance report .19
6.4 Considering subsequent information .19
7 Competence.20
7.1 General considerations .20
7.2 Determination and application of competence.20
7.3 Assurer and assurance team competence .20
7.4 Evaluation of competence .22
Annex A (informative) Considerations in the assurance of environmental reports and
reporting process.23
Bibliography .25
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ISO/FDIS 14016:2020(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and nongovernmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 207 Environmental management,
Subcommittee SC 2, Environmental auditing and related environmental investigations.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
iv © ISO 2020 – All rights reserved
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ISO/FDIS 14016:2020(E)
Introduction
This document addresses the need for providing confidence in the assurance of environmental reports.
An environmental report includes voluntary and/or legally required disclosure by an organization
of environmental information. It can be presented as a standalone environmental report or as non
financial information in an organization’s annual report or be part of a sustainability report. This
information is intended to fulfil the needs and expectations of the organization’s interested parties,
which can include investors, regulators, stock exchanges and customers.
External assurance from an impartial assurance provider can increase the credibility and reliability of
reported environmental information (reliability of information is required by ISO 14001:2015, 7.4.1)
and potentially improve the perceptions of the reporting organization with interested parties.
Environmental reports can take the form of:
— a standalone environmental report;
— the environmental component of a sustainability report also including non-environmental
information;
— the environmental component of an annual integrated report;
— an environmental report made available to the public on an organization’s website;
— a disclosure of environmental information using a specific framework (e.g. CDP, GRI);
— realtime reporting of environmental performance.
Assurance is recognized as improving trust in and credibility of environmental reports and the reliance
[11]
that intended users can place on them. Organizations can achieve multiple benefits from assurance ,
including the following.
a) Increasing the use of environmental information by leadership for decision making. With increased
interest in non-financial sustainability information, including environmentally related information
and its importance for driving improvements in organizational strategy, performance and
reputation, sustainability issues are being addressed by top management. Disclosures and data
that are believed to be accurate, trustworthy and credible are more likely to be used for internal
decision making.
b) Reducing data quality risk and enhancing trust. Data quality continues to be a significant issue for
reporting organizations and report users. In this context, it is not unusual for large companies to
issue restatements of sustainability disclosures. In a 2011 study, it was found that a third of the
[12]
largest 250 global companies had issued a restatement of non-financial information . The role
of assurance in reducing data quality risks is widely recognized. Disclosures that are viewed as
robust and credible are more likely to be relied on, thus increasing the value of reporting.
c) Improving the involvement of intended users. Assurance engagements can involve reviewing a
reporting organization’s engagement processes with interested parties. Some organizations use
their environmental reporting processes and/or sustainability reporting as the basis for ongoing
dialogue with interested parties. Both of these can help promote mutual communication and
understanding.
d) Strengthening internal environmental reporting for improving performance. Robust internal
environmental reporting systems and controls play a role in managing sustainability performance
and impacts. External assurance can help confirm that internal systems and controls are robust,
and can recommend any necessary improvement.
e) Improving image and reputation. An assured environmental report can provide an organization’s
interested parties with a greater sense of confidence in disclosures. Among other things, it reflects
the seriousness with which the reporting organization approaches reporting. Investors, rating
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ISO/FDIS 14016:2020(E)
agencies and other analysts increasingly look for assurance when making investment and rating
decisions.
This document provides principles and guidelines for assuring the environmental information an
organization includes in environmental reports. It also provides guidance on:
— the output of the assurance engagement, i.e. the assurance statement and/or the assurance report;
— how the assurance engagement should address materiality, in terms of both:
— determining if material issues have been included in the environmental report;
— identifying any material misstatements and/or omissions.
Assurance is based on validation and/or verification of environmental information and the processes
used to provide that information, depending on the scope of the assurance engagement and the intended
use of the environmental report.
In this document, the term verification is applied to the processes for determining whether historical
data or other information in an environmental report is materially correct. Validation is undertaken
where confidence is sought for projected information, typically of future environmental performance
or outcomes.
Assurance is the result of a process to determine whether reported environmental information meets
the particular need for which it is intended. For example, although information related to a specific
discharge is accurate and reliable, assurance may reveal that the information is not appropriate or
relevant for the intended user(s).
The reporting organization defines its method to determine materiality in order to ensure the
environmental report is suitable for the intended use. As part of the assurance engagement, the
assurance provider could be required to review the rationale behind the methodology used to
determine what is material, depending on the scope of the assurance engagement.
Assurance therefore may extend to the information in the environmental report and to the processes
used for data collection, aggregation and analysis, and those used to determine the suitability of the
information for the intended use (see Figure 1). Typically, it is not possible to assure every item of data
from original source to aggregation for inclusion in an environmental report. Instead, a sample of data
is subjected to detailed examination which, together with a review of the data collection processes,
provides confidence in the information in the report as a whole. Assurance of the materiality process
applied by the organization also gives confidence that the report is suitable for its intended users.
Figure 1 — Components of assurance
This document is intended to support reporting about an organization’s environmental performance
and is neutral regarding the environmental framework being used as the basis for reporting. This
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ISO/FDIS 14016:2020(E)
document is intended to be of use to organizations seeking assurance, providing assurance and relying
on assurance.
This document can be used by users of environmental reports, including:
— external assurance providers;
— organizations involved in developing environmental reports;
— organizations internally assuring their environmental reports;
— organizations involved in training relating to the assurance of environmental reports;
— voluntary and mandatory environmental reporting programme administrators, regulators,
investors, finance and insurance communities and stock exchanges;
— other interested parties who wish to read environmental reports.
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FINAL DRAFT INTERNATIONAL STANDARD ISO/FDIS 14016:2020(E)
Environmental management — Guidelines on the
assurance of environmental reports
1 Scope
This document gives principles and guidelines for assuring the environmental information an
organization includes in its environmental reports.
This document is applicable to assuring other types of reports in principle provided that special
consideration is paid to identifying the competence needed by the assurance provider.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1 Terms related to assurance
3.1.1
assurance
result of a process of validation (3.1.12) and/or verification (3.1.13) to provide confidence as to the
degree of reliance that can be placed on an environmental report (3.3.1)
3.1.2
assurance engagement
arrangements made by an assurance client (3.1.4) and an assurance provider (3.1.7) to provide assurance
(3.1.1) of an environmental report (3.3.1)
Note 1 to entry: In this document, the term “arrangement” includes contractual agreements as well as activities
carried out to provide assurance.
3.1.3
level of assurance
degree of confidence that can be placed by the intended user (3.3.3) on the content of the environmental
report (3.3.1)
Note 1 to entry: The level of assurance may be expressed in qualitative or quantitative terms.
3.1.4
assurance client
organization (3.4.1) or person requesting assurance (3.1.1)
Note 1 to entry: The assurance client can be the reporting organization or any other organization that has the
regulatory or contractual right to request assurance.
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ISO/FDIS 14016:2020(E)
3.1.5
assurance criteria
standards, protocols or requirements used as a reference against which assurance evidence (3.1.6) is
compared
Note 1 to entry: The requirements can be voluntary, contractual or legal.
[SOURCE: ISO 9000:2015, 3.13.7, modified — Adapted from “audit criteria” and Note 1 to entry has
been added.]
3.1.6
assurance evidence
information, including data, records or statements of fact, that is verifiable, or other information
relevant to the assurance criteria (3.1.5)
Note 1 to entry: Assurance evidence can be qualitative or quantitative.
3.1.7
assurance provider
organization (3.4.1) undertaking assurance engagements (3.1.2)
Note 1 to entry: An assurer is an individual participating in assurance engagements.
3.1.8
assurance report
document that describes the assurance engagement (3.1.2) and the results
3.1.9
assurance statement
declaration by the assurance provider (3.1.7) of the outcome of the assurance engagement (3.1.2)
Note 1 to entry: The assurance statement provides a summary description of the assurance activities undertaken
and an opinion as to the level of assurance (3.1.3) that can be placed on the organization’s (3.4.1) environmental
report (3.3.1).
Note 2 to entry: The assurance statement does not, of itself, afford contractual or other legal guarantees.
3.1.10
claim
information declared by the reporting organization (3.4.1)
Note 1 to entry: For the purpose of this document, “claim” relates to environmental information (3.2.4) provided
in the environmental report (3.3.1).
Note 2 to entry: The claim can represent a situation at a point in time or could cover a period of time.
Note 3 to entry: The claim should be clearly identifiable and capable of consistent evaluation or measurement
against specified requirements by an assurance provider (3.1.7).
[SOURCE: ISO/IEC 17029:2019, 3.1 modified — “reporting organization” has replaced “client”, Notes
1 and 4 to entry have been deleted and a new Note 1 to entry has been added. Note 3 modified by
replacing “a validation body/verification body” with “an assurance provider”.]
3.1.11
competence
ability to apply knowledge and skills to achieve intended results
[SOURCE: ISO 9000:2015, 3.10.4, modified — Notes 1 and 2 to entry have been deleted.]
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ISO/FDIS 14016:2020(E)
3.1.12
validation
confirmation of a claim (3.1.10), through the provision of objective evidence, that the requirements for a
specific intended future use or application have been fulfilled
Note 1 to entry: Objective evidence can come from real or simulated sources.
Note 2 to entry: Validation is considered to be a process to evaluate the reasonableness of the assumptions,
limitations, and methods that support a claim about the outcome of future activities.
Note 3 to entry: Validation is applied to claims regarding an intended future use based on projected information
(confirmation of plausibility).
[SOURCE: ISO/IEC 17029:2019, 3.2, modified — Note 4 to entry has been deleted.]
3.1.13
verification
confirmation of a claim (3.1.10), through the provision of objective evidence, that specified requirements
have been fulfilled
Note 1 to entry: For this document, a claim relates to data or other information in an environmental report (3.3.1).
Note 2 to entry: Verification includes processes to determine whether historical data or other information in an
environmental report are/is materially correct.
[SOURCE: ISO/IEC 17029:2019, 3.3, modified — Notes 1 and 2 to entry have been replaced and Note 3 to
entry has been deleted.]
3.1.14
risk
effect of uncertainty
Note 1 to entry: An effect is a deviation from the expected — positive or negative.
Note 2 to entry: Uncertainty is the state, even partial, of deficiency of information related to, understanding or
knowledge of, an event, its consequence, or likelihood.
Note 3 to entry: Risk is often characterized by reference to potential “events” (as defined in ISO Guide 73:2009,
3.5.1.3) and “consequences” (as defined in ISO Guide 73:2009, 3.6.1.3), or a combination of these.
Note 4 to entry: Risk is often expressed in terms of a combination of the consequences of an event (including
changes in circumstances) and the associated “likelihood” (as defined in ISO Guide 73:2009, 3.6.1.3) of occurrence.
3.2 Terms related to environmental sustainability
3.2.1
environment
surroundings in which an organization (3.4.1) operates, including air, water, land, natural resources,
flora, fauna, humans and their interrelationships
Note 1 to entry: Surroundings can extend from within an organization to the local, regional and global system.
Note 2 to entry: Surroundings can be described in terms of biodiversity, ecosystems, climate or other
characteristics.
[SOURCE: ISO 14001:2015, 3.2.1]
3.2.2
environmental aspect
element of an organization’s (3.4.1) activities or products or services that interacts or can interact with
the environment (3.2.1)
[SOURCE: ISO 14001:2015, 3.2.2, modified — Notes 1 and 2 to entry have been deleted.]
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ISO/FDIS 14016:2020(E)
3.2.3
environmental impact
change to the environment (3.2.1), whether adverse or beneficial, wholly or partially resulting from an
organization’s (3.4.1) environmental aspects (3.2.2)
[SOURCE: ISO 14001:2015, 3.2.4]
3.2.4
environmental information
facts provided or learned related to the organization’s (3.4.1) environmental performance (3.2.5)
Note 1 to entry: The term “environmental information” is a type of claim (3.1.10)
3.2.5
environmental performance
measurable results related to the management of environmental aspects (3.2.2)
Note 1 to entry: Results can be measured against the organization’s (3.4.1) environmental policy, environmental
objectives or other criteria, using indicators.
[SOURCE: ISO 14001:2015, 3.4.11, modified — “measurable results” has replaced “performance” and
“For an environmental management system” has been removed from the Note 1 to entry.]
3.2.6
sustainability
state of the global system, including environmental, social and economic aspects, in which the needs
of the present are met without compromising the ability of future generations to meet their own needs
Note 1 to entry: The environmental, social and economic aspects interact, are interdependent and are often
referred to as the three dimensions of sustainability.
Note 2 to entry: Sustainability is the goal of sustainable development (3.2.7).
[SOURCE: ISO Guide 82:2019, 3.1]
3.2.7
sustainable development
development that meets the environmental, social and economic needs of the present without
compromising the ability of future generations to meet their own needs
[13]
Note 1 to entry: Derived from the Brundtland Report .
[SOURCE: ISO Guide 82:2019, 3.2]
3.3 Terms related to reporting
3.3.1
environmental report
information on the environmental performance (3.2.5) of an organization (3.4.1) over a specified
period of time
Note 1 to entry: The environmental report may also include information on the organization’s management of
other related matters.
Note 2 to entry: The information may take the form of a standalone environmental report or may be included in a
sustainability (3.2.6) or integrated report.
Note 3 to entry: The environmental report may contain information on the past performance of the organization,
including its environmental impacts, and information related to initiatives, challenges and future directions.
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3.3.2
interested party
person or organization (3.4.1) that can affect, be affected by, or perceive itself to be affected by a
decision or activity
EXAMPLE Customers, communities, suppliers, regulators, nongovernmental organizations, investors and
employees.
Note 1 to entry: Interested parties can also be referred to as “stakeholders”.
[SOURCE: ISO 14001:2015, 3.1.6, modified — Note 1 to entry has been replaced.]
3.3.3
intended user
person or organization (3.4.1) that relies on the assured environmental report (3.3.1) to make decisions
Note 1 to entry: The intended user can be the assurance client (3.1.3), regulators, the financial community or
other interested parties (3.3.2), such as local communities, government departments or nongovernmental
organizations.
3.3.4
material, adj
significant to intended users (3.3.3)
Note 1 to entry: Material applies to issues or matters that the environmental report (3.3.1) addresses that may
influence the decisions of the intended users, including misstatements or the aggregation of misstatements or
omissions in the environmental report.
3.3.5
materiality process
process used by the reporting organization (3.4.1) to determine what is material (3.3.4)
Note 1 to entry: In the context of this document, the materiality process is used to determine what is relevant to
include in the environmental report (3.3.1).
3.3.6
reporting boundary
extent of environmental information (3.2.4) reported from with
...
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