Overview
ISO 14019-1:2026 sets forth the general principles and requirements for validating and verifying declared sustainability information. Developed by the International Organization for Standardization (ISO), this standard applies to both quantitative and qualitative data related to environmental, social, governance (ESG), and other sustainability matters. By ensuring the reliability of sustainability reporting, ISO 14019-1:2026 aims to build confidence among stakeholders, including investors, regulators, customers, and supply chain partners.
The guidelines in ISO 14019-1:2026 are intended for use by validation and verification bodies operating under ISO/IEC 17029. It serves as a foundation for credible sustainability claims by aligning with globally recognized conformity assessment practices and supporting assurance in sustainability declarations.
Key Topics
- General Principles: Outlines objectivity, impartiality, competence, consistency, confidentiality, integrity, and fair presentation in validation and verification processes.
- Scope of Sustainability Information: Covers reporting on ESG and broader sustainability topics, whether data is historical, current, or future-oriented.
- Assurance Deliverables: Defines outputs such as assurance opinions or non-assurance reports, supporting various stakeholder needs.
- Declared Sustainability Information: Addresses both externally disclosed and internally reported sustainability data.
- Materiality and Misstatement: Emphasizes the relevance and reliability of reported information and the significance of detecting material misstatements.
- Validation vs Verification: Differentiates between validation (future-oriented assessments) and verification (historical data accuracy).
- Criteria and Requirements: Offers a framework for using benchmarks and specified requirements from regulatory, voluntary, or sector-specific programs.
Applications
ISO 14019-1:2026 adds value to a broad spectrum of users by enhancing the trustworthiness and comparability of sustainability reporting:
- Organizations: Companies of all sizes can use this standard to ensure their sustainability disclosures-such as ESG reports or sustainability impact assessments-are validated or verified to internationally recognized benchmarks.
- Investors and Financial Institutions: Supports investment decisions by providing confidence in the sustainability data presented by portfolio companies and investment targets.
- Regulatory Compliance: Facilitates organizations in meeting legal and contractual obligations surrounding sustainability disclosures, including participation in government procurement or regulatory reporting.
- Supply Chain Management: Enables suppliers and value chain partners to demonstrate credible sustainability performance to upstream and downstream partners.
- Validation/Verification Bodies: Provides accredited bodies a common reference for conducting reliable assurance engagements on sustainability information in alignment with ISO/IEC 17029.
- Programme Owners: Assists the developers and owners of sector or issue-specific validation/verification programs in setting up robust rules and engagement models.
Related Standards
ISO 14019-1:2026 is part of the ISO 14019 suite, which collectively provides a consistent approach to the validation and verification of sustainability information. Related standards include:
- ISO 14019-2: Specific principles and requirements for verification processes.
- ISO 14019-3: Guidance on validation processes (under development).
- ISO 14019-4: Requirements for bodies conducting these validation and verification activities.
- ISO/IEC 17029: General principles and requirements for validation and verification bodies.
- Other ISO 14000 series standards: These address broader environmental management and auditing practices.
By supporting transparent, credible sustainability information, ISO 14019-1:2026 plays a critical role in strengthening ESG reporting, promoting global sustainability objectives, and building stakeholder trust. This international standard helps organizations respond to growing expectations for reliable sustainability information while aligning with the latest best practices in conformity assessment.
Open preview (PDF)Sustainability information — Part 1: General principles and requirements for validation and verification