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CHECKLIST SANS/ISO 14065 Greenhouse gases Requirements for greenhouse gas validation and verification bodies
Date/s of evaluation Name of Organisation Organisation Representative This report covers the following: Document Review only Legend: Area/Field of Organisation Assessor/s & Observers Implementation on Site Visit only Document Review and Site Visit Other

Organisations SANAS No/s.

V/VB - Verification or validation body; GHG Greenhouse gas; C Complies; O Observation; N Nonconformity; A Assess at audit; F Further information required; N/A Not applicable. Clause numbers prefixed with the letter MD pertain to the IAF Mandatory Document (IAF MD 6) on the Application of ISO 14065. Otherwise, clauses without this prefix directly pertain to ISO 14065. Requirement ISO/IEC 14065 and IAF MD 6 Scope
CBs References

Note: Clause

COMMENT BY ASSESSOR

MD.1.1

Is the V/VB appropriate for validation or verification of the following validation or verification criteria: ISO14064-1 or ISO14064-2; or Regulated GHG programmes that are publicly available and have been developed using a formal stakeholder engagement process; or Publicly available GHG programmes (e.g. WRI/WBCSD GHG protocol) that are international or regional and have been developed using a formal stakeholder engagement process; or Non public industry or sector protocols that have been developed using a formal stakeholder engagement process. Does the resulting V/VB statement clearly state that the non public industry or sector protocol conforms to ISO 14064-1 or ISO 14064-2 or if it does not conform, does it state the discrepancies.

5 5.1

General requirements Legal status Does the V/VB have a description of its legal status, including, if applicable, the names of its owners and, if different, the names of the persons who control it?

MD.5.1.1 5.2

A governmental V/VB is deemed to be a legal entity on the basis of its governmental status. Legal and contractual matters Is the V/VB a legal entity, or a defined part of a legal entity, such that it can be held legally responsible for all its validation or verification activities? Does the V/VB have a legally enforceable agreement with each client for the provision of validation or verification services? Does the V/VB retain authority and responsibility for its validation or verification activities, decisions and validation or verification statements?

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MD.5.2.1 Does the legally enforceable agreement include a policy governing marketing and other references to the V/VB that the V/VB authorizes its clients to use with respect to any GHG assertion? Where there is a licence to use a validation or verification mark, or specific text, is there no ambiguity in the proposed use of the GHG assertion that has been validated or verified? Does the policy ensure, among other things, that no mark (as related to either the V/VB mark licensed to the client or a GHG programme mark where the V/VB is responsible for monitoring the use of rules related to the application of the mark) or reference to the V/VB is placed on products or product packaging in a way that may be interpreted as denoting product certification, unless the validation or verification activity is performed in accordance with ISO/IEC Guide 65 and associated IAF mandatory documents as referred to in MD.1.2 of this document? MD.5.2.2 Does the legally enforceable agreement include a policy governing statement(s) taken from the validated or verified GHG assertion that the V/VB allows a client to use, including time limits and language, refer to MD.1.2? Do the legally enforceable agreements also include requirements related to the use of the V/VB mark that may endorse the statement(s) made by the client? Note: Requirements applicable above in MD.5.2.1 relate to the use of the V/VB mark on products applies to MD.5.2.2. Governance and management commitment Does the V/VB identify top management (e.g. individual, group, board) having overall authority and responsibility for: a) b) c) d) e) f) g) h) i) development of operational policies? supervision of the implementation of policies and procedures? supervision of finances? the adequacy of validation or verification activities? the resolution of appeals and complaints? validation or verification statements? delegation of authority to committees or individuals to undertake, as required, defined activities on its behalf? contractual arrangements? provision of adequate, competent validation or verification activities? resources for

5.3

Does the V/VB have a documented organizational structure and relevant mechanisms showing duties, responsibilities and authorities of management and other validation or verification personnel? If the V/VB is a defined part of a legal entity, does the structure include the line of authority and relationship to other parts of the same legal entity? MD.5.3.1 In addition to documenting the responsibilities of top management, does the V/VB document the responsibilities of other personnel involved in the validation or verification process?

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MD.5.3.2 Does the V/VB ensure it carries out validation or verification processes consistent with the requirements of ISO 14065? In addition, does the V/VB ensure that their systems are sufficiently documented to ensure the consistent application of any specific validation or verification criteria, reference MD.1.1, which they choose to offer? MD.5.3.3 Does the V/VB establish a development process for each new validation or verification criteria (refer to MD.1.1.) in which it wishes to operate? Does this development process provide outputs related to the following: Identification of key stakeholders, and their expectations and requirements as applicable to the outcome of validation or verification activities? Review and understanding of the applicable validation and verification criteria requirements, involving the criteria owner where necessary? Consideration of V/VB strategic and business risks? Identification of the competence requirements for validators or verifiers, independent reviewers and support personnel, as relevant to each validation or verification criteria (refer MD.1.1.)? Validation or verification criteria (refer MD.1.1.) specific validation or verification requirements? Confirmation that the proposed validation or verification arrangements will meet the validation or verification criteria (refer MD.1.1.) requirements? and Confirmation that the validation or verification criteria satisfy MD.1.1?

5.4 5.4.1

Impartiality Commitment to impartiality Does the V/VB act impartially and avoid unacceptable conflicts of interest? Does the V/VB:

a) b)

have commitment by top management to act impartially in validation or verification activities? make publicly available a statement that describes its understanding of the importance of impartiality in validation or verification activities, how it manages conflict of interest and how it ensures the objectivity of validation or verification activities? have formal rules and/or contractual conditions to ensure that each team member acts in an impartial manner? document how it manages potential conflict of interest situations and risks to impartiality from within the V/VB or any relationships by: identifying and analysing potential conflict of interest situations from validation or verification activities including potential conflicts arising from any relationships? evaluating finances and sources of income to demonstrate that commercial, financial or other factors do not compromise impartiality?

c)

d)

1)

2)

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3) requiring personnel relevant to the validation or verification to reveal any situation that presents them or the V/VB with a potential conflict of interest? Annex B provides informative guidance on managing validator or verifier impartiality. Avoidance of conflict of interest Does the V/VB: a) b) avoid use of personnel with an actual or potential conflict of interest? ensure it does not validate and verify GHG assertions from the same GHG project unless allowed by the applicable GHG programme? ensure it does not validate or verify a GHG assertion where it provided GHG consultancy services to the responsible party that supports the GHG assertion? ensure it does not validate or verify a GHG assertion where a relationship with those who provided GHG consultancy services to the responsible party that support the GHG assertion poses an unacceptable risk to impartiality (see Note 1)? ensure it does not validate or verify a GHG assertion using personnel who were engaged by those who provided GHG consultancy services to the responsible party in support of the GHG assertion? preclude the outsourcing of review and issuance of the validation or verification statement (see 8.5)? ensure no products or services are offered that pose an unacceptable risk to impartiality? avoid any statement or implication that validation or verification of a GHG assertion would be simpler, easier, faster or less expensive if a specified GHG consultancy service was used (see Note 2)? A relationship such as that described in d) could be based on ownership, governance, management, personnel, shared resources, finances, contracts, marketing, and payment of a sales commission or other inducement for the referral of new clients. Arranging training and participating as a trainer is not considered a GHG consultancy service, provided that where the training relates to GHG quantification, GHG data monitoring or recording, GHG information system or internal ISO 14065:2007 it is confined to the provision of generic information that is freely available in the public domain (i.e. the trainer should not provide organization-specific or project-specific advice or solutions). Mechanism for oversight of impartiality Does the V/VB ensure through a mechanism independent of operations of the V/VB that impartiality is being achieved? Note: An independent mechanism that might be used to safeguard impartiality where conflict of interest, business and operational issues could compromise the integrity of the validation or verification could involve an independent committee, 5.5 a GHG programme that includes an impartiality monitoring function, or non-executive directors.

Note: 5.4.2

c)

d)

e)

f) g) h)

Note 1:

Note 2:

5.4.3

Liability and financing

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Does the V/VB demonstrate that it has evaluated financial risks associated with its activities? Does the V/VB have arrangements (e.g. insurance, reserves) sufficient to cover liabilities arising from the activities and areas in which it operates? 6 6.1 Competencies Management and personnel Has the V/VB established and does it maintain a procedure: a) b) to determine required competencies for each sector in which it operates? to demonstrate that management and support personnel have appropriate competencies in activities associated with the validation or verification? to demonstrate that validators, verifiers and technical experts have appropriate competencies? to have access to relevant internal or external expertise for advice on specific matters relating to validation or verification activities, sectors or areas within the scope of their work? Does the V/VB document fulfilment of the above procedure in identifying and demonstrating management and personnel competencies? MD.6.1.1 In determining a sector', does the V/VB consider that the term sector has different meanings for different types of validations and verifications? For any validation or verification, the term is related to the GHG assertion (whether associated with a GHG project or GHG inventory) and the expectations of interested parties. This enables a validator or verifier to comprehend the context (e.g. sources, sinks and reservoirs, industrial plant and processes, product supply chain process, boundaries, additionality leakage etc as appropriate) in which a validation and verification is being conducted. 6.2 Competencies of personnel Does the V/VB: a) employ personnel having sufficient competence for managing the type and range of its validation or verification activities? employ, or have access to, a sufficient number of V/VB team leaders, validators or verifiers and technical experts to cover the scope, extent and volume of its validation or verification activities? use validators, verifiers and technical experts only for specific validation or verification activities where they have demonstrated competence? make clear to appropriate personnel relevant duties, responsibilities and authorities? have defined processes for selecting, training, formally authorizing and monitoring validators or verifiers and for selecting technical experts used in the validation or verification process? ensure that validators and verifiers and, where required, technical experts have access to up-to-date information on, and have demonstrated knowledge of, GHG validation or verification processes, requirements, methodologies, activities, other relevant GHG programme provisions and applicable legal requirements?

c) d)

b)

c)

d) e)

f)

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g) ensure that the group or individual who prepares and writes the validation or verification statement has the competence to evaluate validation or verification processes and related findings and recommendations of the team? periodically monitor the performance of all persons involved in the validation or verification (including a combination of on-site observation, review of validation or verification findings, reports and feedback from clients or the market), taking into account their level of activity and the risk associated with their activities? identify training needs and provide, as necessary, training on GHG validation or verification processes, requirements, methodologies, activities and other relevant GHG programme requirements? Does the V/VB have personnel evaluated by a competent evaluator? Does the V/VB demonstrate how personnel have been evaluated and found to satisfy the following competence requirements as applicable: Competence related engagement? to management of an

h)

i)

MD.6.2. 1 MD.6.2. 2

Generic validation competencies as per ISO 14065 Clause 6 and Annex A of this document, plus any validation or verification criteria (refer MD.1.1) specific and/or sector specific validation competencies? Generic verification competencies as per ISO 14065 Clause 6 and Annex A of this document, plus any validation or verification criteria (refer MD.1.1) specific and/or sector specific verification competencies?

Note 1

In cases where entity verification includes project verification does the V/VB competence criteria take account of all relevant competence criteria as per above including those associated with project validation or project verification? There are a number of tools used to evaluate personnel; these can be combined in any suitable manner. Typical tools include Witnessing of a verification and/or validation activity as applicable; Internal peer review of validation or verification documentation; Structured interview to technical competence; Examination; Performance review by management and/or other team member; Certification by an accredited personnel certification body to the extent that the certification provides a demonstration of the competencies specified in this V/VB system; Recognised technical standing in terms of being asked to speak at conferences, or publish papers if peer reviewed; Adequate evidence of relevant previous experience. test knowledge and

Note 2

6.3 6.3.1

Deployment of personnel General

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Does the V/VB establish competent V/VB teams and provide appropriate management and support services? 6.3.2 V/VB team knowledge Does the V/VB team have detailed knowledge of the applicable GHG programme, including its: a) b) c) eligibility requirements? implementation in different jurisdictions as applicable? validation or verification requirements and guidelines? Is the V/VB team able to communicate effectively in appropriate languages on matters relevant to the validation or verification? 6.3.3 V/VB team technical expertise Does the V/VB team have sufficient technical expertise to assess the GHG project's or organization's: a) b) c) d) specific GHG activity and technology? identification and selection of GHG sources, sinks or reservoirs? quantification, monitoring and reporting, including relevant technical and sector issues? situations that may affect the materiality of the GHG assertion, including typical and atypical operating conditions? Does the V/VB team have expertise to evaluate the implications of financial, operational, contractual or other agreements that may affect GHG project or organization boundaries, including any legal requirements related to the GHG assertion? 6.3.4 V/VB team data and information auditing expertise Does the V/VB team have data and information auditing expertise to assess the GHG assertion of the GHG project or organization, including the ability to: a) assess the GHG information system to determine whether the project proponent or organization has effectively identified, collected, analysed and reported on the data necessary to establish a credible GHG assertion, and systematically taken corrective actions to address any nonconformities related to requirements of the relevant GHG programme or standards? design a sampling plan based on an appropriate, agreed level of assurance? analyse risks associated with the use of data and data systems? identify failures in data and data systems? assess the impact of the various streams of data on the materiality of the GHG assertion? Specific GHG project validation team competencies In addition to the requirements given in 6.3.2, 6.3.3 and 6.3.4, does the validation team have the expertise to assess processes, procedures and methodologies used to: a) b) select, justify and quantify the baseline scenario, including underlying assumptions? determine scenario? the conservativeness of the baseline

b) c) d) e) 6.3.5

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c) d) define the baseline boundaries? scenario and GHG project

demonstrate equivalence between the type and level of activities, goods or services of the baseline scenario and the GHG project? demonstrate that GHG project activities are additional to baseline scenario activities? demonstrate conformity, if appropriate, with GHG programme requirements such as leakage and permanence? ISO 14064-2 includes requirements and guidance on the principle of conservativeness and the concept of equivalence In addition to the requirements given in 6.3.2, 6.3.3 and 6.3.4, does the validation team have knowledge of relevant sector trends that may impact selection of the baseline scenario?

e) f)

Note:

6.3.6

Specific GHG competencies

project

verification

team

In addition to the requirements given in 6.3.2, 6.3.3 and 6.3.4, does the project verification team have the expertise appropriate to assess processes, procedures or methodologies used to: a) b) evaluate consistency between the validated GHG project plan and the GHG project implementation? confirm the ongoing appropriateness of the validated GHG project plan, including its baseline scenario and underlying assumptions? Specific V/VB team leader competencies Does the V/VB team leader have: a) sufficient knowledge and expertise of the competencies detailed in 6.3.2, 6.3.3, 6.3.4, 6.3.5 and 6.3.6 (as appropriate) to manage the V/VB team in order to meet the validation or verification objectives? the demonstrated ability to perform validation or verification? the demonstrated ability to manage audit teams? Use of contracted validators or verifiers Does the V/VB have procedures or policies that demonstrate that it takes full responsibility for validation or verification activities performed by contracted validators or verifiers? Does the V/VB require contracted validators or verifiers to sign a written agreement by which they commit themselves to comply with applicable policies and procedures of the V/VB? Does the agreement address confidentiality and independence from commercial and other interests, and require the contracted validator or verifier to notify the V/VB of any existing or prior relationship to the client, responsible party or both? Do contracted external validators or verifiers operate as part of the V/VB team and under the supervision of the validation and verification body on specific validation or verification activities? Note: The use of contracted validators or verifiers under such agreements does not constitute outsourcing as described under 6.6.
SANAS

6.3.7

b) c) 6.4

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6.5 Personnel records Does the V/VB maintain up-to-date records of competencies, including relevant education, training, experience, performance monitoring, affiliations and professional status, of each person involved in the validation or verification process? 6.6 Outsourcing In the absence of GHG programme prohibitions on outsourcing, does the V/VB outsource but: a) b) retain full responsibility for the validation or verification? require the outsourced body to provide independent evidence that demonstrates conformity with this International Standard and with ISO 14064-3? obtain consent from the client and responsible party to use the outsourced body? have a properly documented agreement? Outsourcing refers to contract arrangements with another organization, including other V/VBs, to provide validation or verification services to the V/VB. Communication and records Information provided to a client or responsible party Does the V/VB provide the following to its client or responsible party: a) a detailed description of the validation or verification process? Does the description of the validation or verification process include how the V/VB considers results of previous assessments, where appropriate and if available? b) changes to the validation or verification requirements and the relevant GHG programme that may affect the objectives of the client? a schedule of validation or verification activities and tasks? relevant information on V/VB team members? information about validation or verification fees? its policy governing any statement that the client is authorized to use making reference to its validation or verification? information on procedures for handling complaints and appeals? The description of the validation or verification process includes how the validation or verification body considers results of previous assessments, where appropriate and if available. Communication of responsibilities to a client or responsible party Does the V/VB inform the prospective client or responsible party of its responsibility to : a) b) comply with validation or verification requirements? make all necessary arrangements for the conduct of the validation or verification, including provisions for examining documentation and access to all relevant processes, areas, records and personnel?

c) d) Note:

7 7.1

c) d) e) f)

g) Note:

7.2

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c) 7.3 make provisions, where applicable, to accommodate observers? Confidentiality Does the V/VB have a policy and mechanisms to safeguard the confidentiality of information obtained or created during the validation or verification? Does the policy meet all legal requirements necessary to be enforceable and does it include the personnel and activities of the V/VB and outsourced bodies? Does the V/VB, its personnel and outsourced bodies treat as confidential validation or verification information obtained or created during the validation or verification or obtained from sources other than the client or responsible party? Does the V/VB ensure the non-disclosure of information that is not public about a client or responsible party to a third party without the express consent of that client or responsible party? Does the V/VB inform the client and, as appropriate, the responsible party before placing any information in the public domain where required by disclosure provisions of a relevant GHG programme? Does the V/VB have available and use equipment and facilities that ensure the secure handling of confidential information? 7.4 Publicly accessible information Does the V/VB maintain and, upon request, provide clear, traceable and accurate information about its activities and the sectors in which it operates? 7.5 Records Does the V/VB maintain and manage records of its validation or verification activities including: a) b) c) application information and validation or verification scopes? justification for how validation or verification time is determined? confirmation of the completion of validation or verification activities, including findings and information on material or non-material discrepancies? validation or verification statements? records of complaints and appeals, and subsequent correction or corrective actions? any

d) e)

Does the V/VB maintain validation or verification records securely and confidentially, including during their transport, transmission or transfer? Does the V/VB retain validation or verification records in accordance with GHG programme, contractual, legal or other management system requirements? Note: ISO 15489-1 provides guidance on the establishment, operation and management of a records management system. Validation or verification process General Does the validation or verification process include the following validation or verification process phases: a) pre-engagement?

8 8.1

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b) c) d) Note: approach? validation or verification? validation or verification statement? Annex C shows the relationship between validation and verification process clauses and requirements in this International Standard and in ISO 14064-3. Taken from Introduction 0.2 To help understanding and facilitate reading across from the two normative standards, Clause 8 as well as Annex C of this Mandatory Document links the relevant clause titles from ISO 14065 with relevant clause titles from ISO 14064-3. The clause titles from ISO 14064-3 are in blue text and preceded by the reference ISO 14064-3. The process for validation and verification is different from management systems auditing as well as there being a different focus between validation and verification. Annex C has therefore been developed to provide informative guidance related to this process. In Annex C clause headings from ISO 14064-3 have been used to allow understanding of how the application guidance interacts with the normative references. Again the title headings are included but with no application guidance where none was deemed necessary. MD.8 Note 2: 8.2 8.2.1 Text in this document should not be taken as an interpretation of either ISO 14065 or ISO 14064-3. Pre-engagement Impartiality Does the V/VB review information received from prospective clients to determine potential risks to impartiality in accordance with the requirements of clause 5.4? 8.2.2 Competence Does the V/VB review information received from prospective clients to determine if the V/VB has the competence, personnel and resources necessary to successfully complete the prospective assignment in accordance with the requirements of Clause 6? 8.2.3 Agreement Does the V/VB have a legally enforceable agreement with the client in accordance with the requirements of clause 5.2? Does the contract between the V/VB and the client take account of the requirements of ISO 14064-3:2006, clause 4.3? MD.8.2. 3.1 Does the V/VB have a documented management system (as per Clause 12) for responding to requests for validation and/or verification? Do the V/VB procedures ensure that prior to any quotation or agreement, sufficient information is obtained regarding the scope, objective, criteria, level of assurance and materiality of the validation or verification?

MD.8 Note 1:

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Is any quotation developed based on the information obtained taking into account the key issues applicable to the GHG assertion and the objectives of the validation or verification consistent with the validation or verification criteria, reference MD.1.1 and the intended user as applicable to the GHG assertion? MD.8.2. 3.2 When considering quoting for validation or verification of a GHG assertion, does the V/VB consider the key issues related to developing a quote, as applicable, including the: proposed level of assurance, materiality, criteria, objectives and scope? complexity of the GHG assertion? complexity of the project or organisation and its measurement/monitoring processes? organisational environment including the structure of the organisation that develops and manages the GHG assertion? baseline scenario for project validation and verification, including selection and quantification of GHG sources, sinks and reservoirs applicable to the baseline scenario? identified GHG sources, sinks and reservoirs, and their monitoring for entity verification? processes that deliver the information and data in the GHG assertion? organisational links and interactions between stakeholders, responsible parties, client, and intended users? (for definition refer to ISO140643)? and validation or verification criteria (refer MD.1.1) requirements?

MD.8.2. 3.3

Is the time needed to carry out the validation or verification determined by the V/VB? Is the time allocation justified based on the review of the above information and recorded by the V/VB? Each engagement has unique aspects, therefore is the validation or verification process customized accordingly?

MD.8.2. 3.4

In cases where the V/VB quotation/agreement relates to grouped projects, does the V/VB additionally consider logistics and planning related to validation or verification of the individual project(s) input to the combined project GHG assertion, and its impact on the duration of the validation or verification? Does the V/VB take into account the information in Annex B when determining the time requirements for validation or verification of a GHG assertion related to a grouped project? In cases where the verification body quotation relates to a GHG assertion, which is based on a GHG inventory that includes a number of separate facilities level data and information inputs, does the verification body additionally consider logistics and planning related to verification of the input from individual and combined facility (ies) data and related information to the GHG assertion, and its impact on the verification duration?

MD.8.2. 3.5

MD.8.2. 3.6

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MD.8.2. 3.7 Does the V/VB take into account the information in Annex B when determining the time requirements for verification of a single GHG assertion, which includes a number of separate facilities level data and information inputs? Does the V/VB agreement (including any schedules or attachments) identify the proposed level of assurance, materiality, criteria, objectives and scope, including the agreed validation or verification criteria (refer to MD.1.1) as applicable, as well as the proposed validation or verification duration, and time frame for the proposed validation or verification? The term agreement and contract in ISO14065 Clause 8.2.3 has the same meaning. Appointing the team leader Does the V/VB appoint the V/VB team leader in accordance with the requirements of clause 6.3.7? 8.3 8.3.1 Approach Selecting the V/VB team Does the V/VB appoint the V/VB team in accordance with the requirements of Clause 6? MD.8.3. 1.1 Does the V/VB have a process for selecting and appointing the validation and verification team, including the team leader? Does this process take into account the competencies needed to achieve the level of assurance, materiality, scope, criteria and objectives of the validation or verification and, in addition, the effective management of the work including interfacing with the client organisation. (Refer to Clause 6)? 8.3.2 Communicating with the client and responsible party Does the V/VB communicate with the client or responsible party or both in accordance with the requirements of clauses 7.1 and 7.2? Does the V/VB inform the client or responsible party of the names of the members of the verification or validation team, with sufficient notice for any objections to the appointment of a team member to be made? In response to any objection from the client or responsible party, does the V/VB take into consideration reconfiguration of the V/VB team? 8.3.3 Planning Does the V/VB conduct a review of the responsible party's GHG information in developing a validation or verification plan to conform to the requirements of ISO 14064-3:2006, clause 4.4? Does the V/VB develop a validation or verification plan to conform to the requirements of ISO 14064-3:2006, clause 4.4.2? Does the V/VB develop a sampling plan to conform to the requirements of ISO 14064-3:2006, clause 4.4.3? Does the V/VB's team leader approve the validation or verification plan and sampling plan? Does the V/VB detail specific activities and times required to complete the validation or verification based on the validation or verification plan and sampling plan? MD.8.3. 3.1 Do the agreed validation or verification criteria include one of the options from MD.1.1?
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MD.8.2. 3.8

Note 8.2.4

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MD.8.3. 3.2 Are the principles of the agreed criteria for validation or verification used during the validation or verification process? Do the validation and verification requirements as set down in MD.1.1? MD.8.3. 3.3 criteria meet

Are the principles as applicable to the agreed validation or verification criteria, (refer MD.1.1.), used by the V/VB and the V/VB team to guide the validation or verification process, including evaluation of findings, conclusions, opinions and decisions reached regarding the GHG assertion? For project validation, do the validation objectives include whether the planned project could reasonably be expected to achieve the claimed reduction and /or removal enhancements? When verification criteria include ISO 14064-1, where a GHG report is optional, and if the client chooses to issue a public GHG report which is verified, does the V/VB confirm that the GHG report conforms to the applicable requirements for a GHG report reference Clause 7.2 and 7.3 of ISO 14064-1? When the verification criteria include ISO 14064-1 does the verification body ensure that if the organisation makes public a GHG assertion claiming conformance to ISO 14064-1, the organisation shall make available to the public a GHG report prepared in accordance with ISO 14064-1 or an independent third-party verification statement related to the GHG assertion? If the organization's GHG assertion has been independently verified, is the verification statement made available to intended users?

MD.8.3. 3.4

MD.8.3. 3.5

MD.8.3. 3.6

MD.8.3. 3.7

When the validation criteria include ISO 14064-2, does the review of a GHG assertion and its associated GHG project information include the validation of the clients justification for selection or establishment of the criteria and procedures relating to Clauses 5.3, 5.4, 5.5, 5.6, 5.7, 5.8 and 5.10 of ISO 14064-2? When the validation criteria, (refer MD.1.1.), allows the project proponent or client to select or establish criteria or procedures that relate to the determination of the baseline scenarios, GHG sources, sinks or reservoirs, monitoring processes etc (refer ISO 14064-2 for an indication of areas) does the validation include an assessment of the project participants or clients justification for the selection of criteria or procedures? Is the development of the validation and verification approach based on the agreed criteria, scope, objectives, level of assurance and materiality; not just the quoted validation or verification duration? Is the validation or verification duration increased or decreased as necessary throughout the planning process? Are the team competencies reviewed as a result of the outcome of the planning process?

MD.8.3. 3.8

MD.8.3. 3.9

MD.8.3. 3.10 MD.8.3. 3.11

Does the V/VB obtain sufficient information using a systematic, interactive, and where necessary, iterative process to input to the planning process? Does the V/VB review the outcome of the planning process in light of evidence and information gathered during the validation or verification process and amends the plans accordingly? Is the output from the strategic analysis used as an input to the assessment of risks, sampling plan and validation or verification plan?
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MD.8.3. 3.12

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Note 1 Assessment of risks takes into account the level of assurance, materiality, criteria, scope and objective of the validation or verification. Changes in these will affect the depth and detail of the assessment of risks. Refer to Annex B for issues to be considered in developing the validation or verification plan for a GHG assertion covering either a grouped project or that includes more then one facility in the GHG inventory. Does the V/VB ensure that the planned man days are appropriate to meet the sampling plan and validation or verification plan developed as the outcome of the strategic analysis and assessment of risks? Does the V/VB ensure that any conflict between the man days quoted and the man days needed to deliver the engagement based on the outcome of the strategic analysis and assessment of risks is resolved? Does the V/VB revise the validation or verification plan and sampling plan where the V/VB have identified or agreed to changes with the client related to validation or verification criteria, scope, materiality, level of assurance or objectives, or findings emerge that affect the conclusion of the strategic analysis and/or the assessment of risks? Is the specific data and information to be sampled determined as part of the validation or verification planning and not on a spur of the moment during the data and information validation or verification? Is the sampling plan detailed and documented before the commencement of the data and information validation or verification revised as necessary during the validation or verification? Does the development of the sampling plan determine the amount of information, evidence and data necessary to achieve the agreed scope, criteria, objectives, level of assurance and materiality? MD.8.3. 3.17 In approving the validation or verification plan does the V/VB team leader ensure that it is complete and that all sub elements of the plan provide for a complete integrated validation or verification process consistent with the agreed criteria, scope, objectives, level of assurance and materiality of the engagement? In approving the validation or verification plan does the V/VB team leader confirm that the validation or verification duration, team competencies and team member assignments are adequate and fit the needs of the validation or verification? Does the V/VB team ensure that there is consistency between the validation or verification plan and the contractually agreed objectives, scope, criteria, level of assurance and materiality? Does the validation or verification documentation clearly identify any approved variations to the agreement? MD.8.3. 3.20 8.4 Annex C may be used to explain and support validation or verification processes and systems. Validation or verification Does the V/VB assess the GHG assertion in conformity with the requirements of ISO 14064-3:2006, 4.5, 4.6 and 4.7, taking account of the information review, validation or verification plan and data sampling plan decided in ISO 14064-3:2006, clauses 4.4.1, 4.4.2 and 4.4.3, and in clause 8.3 of this International Standard?

Note 2

MD.8.3. 3.13

MD.8.3. 3.14

MD.8.3. 3.15

MD.8.3. 3.16

MD.8.3. 3.18

MD.8.3. 3.19

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Does the V/VB evaluate whether the validation or verification evidence collected supports the GHG assertion, in conformity with ISO 14064-3:2006, clause 4.8? MD.8.4. 1 Is the validation or verification conducted with an attitude of professional skepticism, which assumes that the presented information and data may be wrong until proven differently, and take account of relevant stakeholder or market concerns and the applicable validation or verification criteria, associated principles? Does the V/VB review any changes to GHG project or organization structure, GHG project plan or GHG inventory since the last verification? For GHG project verification does the V/VB additionally consider: MD.8.4. 3 outstanding issues from the validation report? the status of the implementation of the project? and reliability of the external information and data used to justify the GHG emission determination?

MD.8.4. 2

Does verification of a project GHG assertion include, in addition to verification of an entity GHG assertion: review of the validation report for the project? verification of any changes to the GHG project plan including: the identified reservoirs; GHG sources, sinks and

baseline scenario; selection and quantification of GHG sources, sinks and reservoirs applicable to baseline scenario; and monitoring of the GHG project?

verification of any changes to the justification for selection or establishment of the criteria and procedures referred to in MD.8.3.3.7 and MD.8.3.3.8 and its implementation? verification of any changes to the organisational links and interactions between stakeholders, responsible party (project proponent in some GHG programmes), client, and intended users; (for definitions refer to ISO14064-3)?

MD.8.4. 4 Note

Does the level of risk mitigation provided by the GHG information systems and controls impact the detail and level of validation or verification sampling? ISO14064-3 does not impose a formal requirement on an organisation or project to have GHG information systems or controls or for such a GHG information system or controls to meet ISO14064-3 Clause 4.5. Where the validation or verification criteria, (refer MD.1.1), impose requirements related to the GHG information systems or controls, is conformance with these requirements validated or verified? In cases where errors, omissions or misstatements are identified in the GHG data and information, does the V/VB team require that these are corrected by the client, and, increase the sampling? Where errors, omissions or misstatements can not be corrected, does the V/VB qualify the validation or verification statement?

MD.8.4. 5

MD.8.4. 6

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Note: For an understanding of what qualification of a validation and verification statement means see ISO 14064-3 MD.2.9.2. Does the assessment of GHG data and information include confirmation of the operability of the software and hardware used to process or generate the GHG data and information? Is consideration given to controls of such hardware and software including issues such as validation of software, where relevant, back up of data, calibration of monitoring equipment, reliability of external data, etc.? Does the V/VB consider the applicable definitions in the agreed validation or verification criteria (refer MD.1.1) when determining whether a GHG assertion conforms to the validation or verification criteria? Does input in to the assessment of the GHG assertion include: contract requirements related to scope, criteria, objectives, level of assurance and materiality as well as any validation or verification criteria, (refer to MD.1.1) specific requirements? GHG assertion? output from the strategic analysis and assessment of risks? output from the assessment of GHG information system and controls? output from the assessment of GHG data and information; and output from the assessment against validation or verification criteria?

MD.8.4. 7

Note:

MD.8.4. 8

MD.8.4. 9

MD.8.4. 10

In evaluating the risk of material discrepancies related to the GHG assertion, does the V/VB consider: views of the intended user? relevance and relative contribution of the various GHG emissions from all GHG sources, sinks and reservoirs? adequacy of the GHG information system and controls? complexity of entity or GHG project operations? monitoring process applicable to the GHG project or entity; and relevant evidence from previous validations or verifications, as applicable?

MD.8.4. 11

Does the output from the assessment of the GHG assertion confirm that: evidence gathered is sufficient to validate or verify the GHG assertion in line with the scope, criteria, objectives, materiality and level of assurance as agreed in the contract? validation and verification process as carried out has delivered the level of assurance as agreed? sampling and its results support or not a conclusion that there are no material discrepancies in the GHG assertion?

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GHG assertion is free from material discrepancy based on the evidence and findings from the validation or verification process and the agreed scope, objective, criteria, materiality and level of assurance. If the evidence and findings are not sufficient to reach this conclusion then either: the level of assurance and / or materiality of the engagement shall be amended; or the following types of opinion may be formed: adverse; or qualified; or a disclaimer of opinion?

Note 1

For support in developing a qualified and adverse validation or verification statements, please see ISO 14064-3, MD.2.9.2 and MD.2.9.3. qualified or adverse validation or verification statements should not be confused with the terminology associated with limited level of assurance or reasonable level of assurance, please see ISO14064-3 MD.2.3.2. Does the validation or verification team submit to the V/VB, evidence and findings to substantiate and support its recommendations? Do the evidence and findings link to the agreed validation or verification plan and sampling plan sufficient for the V/VB to carry out an effective independent review (refer to ISO14065 Clause 4.9)?

Note 2

MD.8.4. 12

MD.8.4. 13 Note MD.8.4. 14

Does the validation or verification team submit to the V/VB for their review and approval a draft validation or verification statement? The draft validation or verification statement may be shared with the client. Does the validation or verification team ensure that all material discrepancies are reported to the client including explaining their potential impact on the validation or verification statement? Review and issuance of validation or verification statement Does the validation and verification body ensure that competent personnel different from the V/VB team:

8.5

a) b)

confirm that all validation or verification activities have been completed? conclude whether or not the GHG assertion is free from material discrepancy, and whether the verification or validation activities provide the level of assurance agreed to at the beginning of the validation or verification process in conformity with ISO 140643:2006, 4.8? Does the validation and verification body issue a validation or verification statement based on the conclusion of validation or verification findings, in conformity with ISO 14064-3:2006, 4.9?

MD.8.5. 1

In concluding (refer ISO14065 Clause 8.5) does the independent reviewer take into account the evidence resulting from the following:

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validation or verification plan, sampling plan and validation or verification process and its stated conclusions and opinions are consistent with the agreement related to level of assurance, materiality, criteria, objectives and scope? findings from the strategic analysis and the assessment of risks? design of the validation and verification process and its stated conclusions and opinions are consistent with the requirements in the contract? changes to the validation or verification plan or the sampling plan? conclusion reached on GHG data and information? recommendation related to GHG assertion?

MD.8.5. 2

Does the independent reviewer determine whether the validation or verification statement is consistent with findings from the validation or verification activities and that its stated conclusions and opinions are consistent with finding from the validation or verification and that nothing material has been omitted? Does the independent reviewer determine whether the validation or verification statement meets the requirements in validation or verification statements set out in the validation or verification criteria (refer MD.1.1)? Where there is no validation or verification statement requirements set out in the validation or verification criteria, does the validation or verification statement meet ISO14064-3 Clause 4.9?

MD.8.5. 3

MD.8.5. 4

Is an accredited validation and/or verification statement related to a GHG assertion that does not include quantified GHG emissions data related to an entity or GHG project only issued: if there is a legal agreement between the V/VB and the client that any new GHG report, GHG project plan or GHG assertion released by the client subsequent to the initial validation or verification statement is validated or verified; for an organisation, a (internal) GHG verification report conforming to ISO14064-1, Clause 7.3, is part of the scope of the verification; if ISO14064-1 or ISO14064-2 is part of the validation or verification criteria the requirements are not reduced; and if the validation or verification statement shall be clear about what has been verified and can not use language associated with management system certificates or conformity statements? Does the validation and verification statement conform to ISO14064-3, Clause 4.9, except in cases where regulated requirements overrule this? Is the validation and verification statement consistent with the outcome of the V/VB review; and Has the validation and verification statement been issued to the responsible party?

MD.8.5. 5

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MD.8.5. 6 The level of assurance for non regulated markets can vary across a validation or verification so some data or information is assured to reasonable level of assurance and some data or information is assured to limited level of assurance.

In this case does the validation or verification statement identify the applicable level of assurance related to each conclusion and how each conclusion influences the final opinion? 8.6 Records Does the V/VB maintain validation or verification records in conformity with 7.5 and the requirements of ISO 14064-3:2006, clause 4.10? 8.7 Facts discovered after the validation or verification statement Does the V/VB consider appropriate action if facts that could materially affect the validation or verification statement are discovered by the client, responsible party or GHG programme after the issuance of the validation or verification statement, including the following: a) b) c) determining if the facts have been adequately disclosed in the GHG assertion? considering if the validation or verification statement requires revision? discussing the matter with the client, responsible party or GHG programme (as appropriate)? If the validation or verification statement requires revision, does the V/VB implement processes to issue a revised validation or verification report and issue a revised validation or verification statement which specifically addresses the reason for the revision? 9 Appeals Does the V/VB: a) have a documented process to manage, evaluate, take necessary corrective action and make decisions on appeals? make publicly available a description of the appealshandling process upon request? take responsibility for all decisions at all levels of the appeals-handling process? ensure that the persons engaged in appeals-handling processes are different from those who carried out the validation or verification and prepared statements on the GHG assertion? advise the appellant of receipt of the appeal, the appeals-handling process, the persons engaged in the process, and provide reports and formal notice of the outcome? ensure that decisions on appeals do not result in any discriminatory actions against the appellant? Complaints Does the V/VB:

b) c) d)

e)

f) 10

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a) have a documented process to manage, evaluate, take necessary corrective action and make decisions on complaints? make publicly available a description of the complaintshandling process upon request? take responsibility for all decisions at all levels of the complaints-handling process? safeguard the confidentiality of the complainant and subject of the complaint? upon receipt of a complaint, confirm whether the complaint relates to validation or verification activities for which the V/VB is responsible? use persons different from those related to the complaint in the complaint-handling process? advise the complainant of receipt of the complaint, the complaint handling process, the persons engaged in the process, and provide reports and, wherever possible, formal notice of the outcome? ISO 10002 provides guidance for complaints handling. Special validations or verifications In cases where it is necessary for the V/VB to conduct, at short notice, a validation or verification of a previously validated or verified GHG assertion in response to complaints or facts discovered after the validation or verification statement, does the V/VB: a) notify in advance, the client, the responsible party or both, of the conditions under which the special validation or verification is to be conducted? use additional care in assigning V/VB team members if there is a lack of opportunity for the responsible party to object? Management system Does the V/VB establish, implement and maintain a documented management system that is capable of supporting and demonstrating the consistent achievement of the requirements of this International Standard and also include the following elements: a) b) c) d) e) f) g) management system policy? control of documents? control of records? internal audits? corrective actions? preventive actions? management review? Does the documented management system include the maintenance of associated records? Note: MD.12.1 This clause does not imply the need for certification or registration of the management system Is the management system sufficiently documented to ensure the consistent application of these standards and relevant operational requirement?

b) c) d) e)

f) g)

Note: 11

b)

12

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Additional Notes:

Signed : Lead/Technical Assessor

Date:

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