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This document specifies requirements for the verification process of quantitative and qualitative sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects.
It applies to the set of rules and procedures for carrying out verification by providing elements of a verification programme, such as process, evidence-gathering activities, reporting.
This document addresses uncertainty in values and how to address these uncertainties. It addresses primary and secondary sources of data and how they relate to the strength of verification evidence.
For the verification of quantitative information, it details the approach for continuous and discrete forms of data and the types of evidence gathering activities that can be applicable to each. Continuous data can be further categorized ratio and interval data. Verification approaches include an assessment of data collection, data editing, data transformation, data control processes as well as numerical techniques that aid in verification analytical testing.
For verification of qualitative information, it details the approach for binary, ordinal, and nominal forms of data and the types of evidence gathering activities that can be applicable to each. Verification approaches include an assessment of data collection, data editing, data transformation, data control processes as well as numerical techniques that aid in verification analytical testing