The International Organization for Standardization (ISO) has developed a new standard: ISO 14016 - Guidelines on the assurance of environmental reports.
The new standard can be applied to stand-alone environmental reports, or to the non-financial environmental information in an organisation's annual report or sustainability report.
While environmental (and sustainability) reporting is far from a new practice (it is in fact a rapidly growing element of a more sustainable world), providing confidence in the content of these reports has often lagged behind.
Reporting on performance is one step towards environmental performance transparency, but without credible assurance of the processes behind and data within a report, an end user of a report is less able to rely on the information contained within.
ISO 14016 provides long overdue guidance on assurance for reporting organisations, those who provide that assurance, and informs those who rely on reports.
It addresses a wide range of assurance issues including: the principles of assurance, planning and performing the assurance engagement, levels of assurance, the assurance statement and reporting, and competence.
The guidelines can be applied to the assurance of environmental reports prepared in accordance with recognised standards and protocols for reporting.
ISO 14016 will be published on 15th June 2020.
Image credit: iStock
