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    4ISO

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    4ISO

    Uploaded by

    BRAHIM

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    of 20

    ISO standards

    for
    Greenhouse Gases Management
    ISO/IEC 14065 & ISO 14064-3 updates

    Melanie Pinatton-SCC-2018-05-17- ema Conference


    Structures
    ISO/TC 207
    Environmental management

    SC1 SC04
    Environmental management systems Environmental performance
    evaluation
    SC2
    Environmental auditing and related SC05
    environmental investigations Life cycle assessment

    SC03 SC7
    Environmental labelling Greenhouse gas management and
    related activities

    Joint WG6
    Verification and validation of
    environmental information

    2
    Joint Working Group 6
    • ISO/TC 207/SC7–ISO/TC 207/SC2–ISO/CASCO JWG6 (SC7 lead)

    • Co-Convenors
    • SC7, Tod Delaney American National Standards Institute (ANSI)
    • SC2, Yo-han Choi Korean Agency for Technology and Standards (KATS)
    • CASCO, Graeme Drake Standards Australia (SA)

    • Secretariat
    • Melanie Pinatton (CSA) Standards Council of Canada (SCC)
    • Haneul Park (EnStar) Korean Agency for Technology and Standards (KATS)

    • 114 WG experts from 33 ISO Members


    and 6 liaisons (including UNFCCC, IETA, IAF)
    Two work items
    • ISO DIS 14064-3, Greenhouse gases - Part 3: Specification with
    guidance for the verification and validation of greenhouse gas
    statements
    • ISAE 3000, Assurance Engagements Other than Audits or Reviews of
    Historical Financial Information
    • ISAE 3400, Financial forecasts and projections
    • ISAE 3410, Assurance Engagements on Greenhouse Gas Statements
    • ISRS 4400, Engagements to perform Agreed-Upon Procedures regarding
    financial information
    • IPCC, Assessment Report 5

    • ISO/IEC CD1 14065 Environmental information — Requirements


    for bodies verifying and validating environmental information
    ISO/IEC 14065
    Environmental information — Requirements
    for bodies verifying and validating
    environmental information
    Expansion of 14065 scope
    Old scope:
    This International Standard specifies principles and requirements for bodies that undertake
    validation or verification of greenhouse gas (GHG) assertions.
    It is GHG programme neutral. If a GHG programme is applicable, the requirements of that
    GHG programme are additional to the requirements of this International Standard.

    New scope:
    This International Standard specifies principles and requirements for bodies undertaking
    verification and validation of environmental information.
    This International Standard is programme neutral. If an environmental information
    programme is applicable, the requirements of that environmental information programme
    are additional to the requirements of this International Standard.
    A ‘mother’ and ‘daughters’
    ISO 14007/08
    Environmental costs,
    ISO/IEC CD1 benefits and valuation
    17029
    ISO 14020 series
    ISO CD1 14065 ISO FDIS Environmental labelling
    14064-3 and claims
    GHG validation
    and ISO 14030 series
    verification Green bonds
    ISO FDIS
    ISO 14040 series
    14064-1
    Life cycle assessment
    ISO FDIS
    14064-2 ISO 14067
    Carbon footprint

    ISO 14097 Climate


    finance
    Clauses
    4 Principles – alignment with ISO 14064-3
    5 General requirements – general alignment with 17029
    6 Structural requirements – general alignment with 17029,
    impartiality mechanism in, operational control out
    7 Resource requirements – awaiting 17029
    8 Process requirements – alignment with ISO 14064-3
    process steps, and then general alignment with 17029
    9 Information requirements – awaiting 17029
    10 Management system requirements – alignment with
    17029
    Definitions
    ISO 17029 Verification
    • confirmation, through the provision of objective evidence, that specified
    requirements have been fulfilled
    Environmental information verification
    • process for evaluating an environmental information statement based on
    historical data and information to determine whether the statement is
    materially correct and conforms with criteria

    17029 Validation
    • confirmation, through the provision of objective evidence, that the
    requirements for a specific intended use or application have been fulfilled
    Environmental information validation
    • process to evaluate the reasonableness of the assumptions, limitations, and
    methods that support an environmental information statement about the
    outcome of future activities
    Definitions
    Responsible party makes a ‘claim’ (17029) -> ‘environmental information
    statement’ (14065)
    • declaration of environmental information made by a responsible
    party

    Verification/validation body issues a ‘statement’ (17029) -> verification or


    validation ‘opinion’ (14065)
    • 14065 Verification opinion - formal written declaration to the
    intended user (3.2.4) that provides assurance that the environmental
    information statement (3.1.5) is materially correct and conforms with
    criteria
    • 14065 Validation opinion - formal written declaration to the intended
    user (3.2.4) on the reasonableness of the assumptions, methods and
    limitations (3.3.23) used to develop forecasts and projections
    contained in the environmental information statement (3.1.5)
    Next steps
    • ISO/TC 207 agreed to slow down process and wait until after the
    next ISO/CASCO WG46 meeting in July 2018 which will produce
    either CD2 17029 or DIS 17029

    • JWG6 Drafting Group will then prepare CD2 14065


    • Yo-han, Graeme, Chikako, Vijay, Doowon, Chang Hoon,
    Daniele, Amanda, Kerri, Natalie and John

    • Release CD2 for 8 weeks and ballot in time for consideration of


    comments at the next JWG 6 meeting planned for China in early
    November
    ISO 14064-3
    Greenhouse gases
    Part 3: Specification with guidance for
    the verification and validation of
    greenhouse gas statements
    ISO 14064-3 Overview
    • Key definitions (clause 3)
    • Principles (clause 4)
    • Verification/validation requirements (clauses 5,
    6, 7)
    • Independent review (clause 8)
    • Issuance of the opinion (clause 9)
    • Facts discovered after the verification/validation
    (clause 10)
    ISO 14064-3 New Edition (1/2)

    • Structure and inspiration from financial accounting audit standards


    • Organized in accordance with process flow
    • Verification and validation approaches are dealt with separately
    • How to write an opinion and how to qualify one is now addressed in
    the requirements (previously in Annex A)
    • Additional language about planning an engagement and about the
    role of site visits. Differences in performing verifications and
    validations now more clearly defined
    ISO 14064-3 New Edition (2/2)

    • clarifies what is expected when verifiers perform engagements at


    the limited level of assurance.
    • validation opinions do not express “reasonable assurance”, but
    rather they only express the validator’s conclusions that the
    “assumptions, limitations and methods” used by the responsible
    party provide a “reasonable basis” for forecast emissions, emission
    reductions, removals, or removal enhancements.
    • addition of the new “agreed-upon procedures” tool. Does not
    express an opinion.
    Key Definitions
    • GHG statement: “factual and objective declaration made by
    the responsible party including assertions that provide the
    subject matter for the verifier/validator’s opinion”
    • Responsible party1: “person or persons responsible for the
    provision of the GHG statement and the supporting GHG
    information”
    1The responsible party can be either individuals or representatives of an organization or project
    and can be the party who engages the verifier or validator

    • Intended user: “individual or organization identified by those


    reporting GHG-related information as being the one who
    relies on that information to make decisions”
    1The responsible party can be either individuals or representatives of an organization or project
    and can be the party who engages the verifier or validator
    More Key Definitions
    • Misstatement: “errors, omissions, misreporting, or
    misrepresentations in the GHG statement”
    • Materiality: “concept that individual misstatements or the
    aggregation of misstatements could influence the intended
    users' decisions”
    • Material misstatement: “individual misstatement or the
    aggregate of actual misstatements in the GHG statement that
    could affect the decisions of the intended users”
    Last Key Definitions
    • Level of assurance: “the degree of confidence the intended user
    may place on the GHG statement”
    • Verification opinion: “formal written declaration to the intended
    user that provides assurance on the GHG statement in the
    responsible party's GHG report and confirms conformity with the
    criteria”
    14064-3 Principles
    • Impartiality
    • Evidence-based approach
    • Fair presentation
    • Documentation
    • Conservativeness
    Thank you!

    Contact: melanie.Pinatton@csagroup.org

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