ISO 14019-2:2026

Overview

ISO 14019-2:2026 - Sustainability information - Part 2: Principles and requirements for verification processes - is an international standard developed by ISO. This document outlines the requirements and provides guidance for the verification of declared sustainability information, both in quantitative (data-driven) and qualitative (narrative) formats. Verification ensures that sustainability disclosures, covering areas such as environmental, social, governance (ESG), and other related matters, are credible, reliable, and suitable for decision-making by various stakeholders.

The standard supports organizations, verification bodies, regulators, and other interested parties by establishing common principles and requirements that underpin trustworthy sustainability reporting, addressing market demands for transparent and validated sustainability claims.

Key Topics

• Scope and Applicability

  • Requirements and guidance for verifying declared sustainability information, encompassing ESG and other sustainability-related themes.
  • Supports both voluntary and regulatory reporting contexts.

• Verification Process Structure

  • Outlines the verification process, including pre-engagement (scoping, requirements identification), engagement (formal agreements), planning, execution, review, and decision-making.
  • Addresses both assurance (formal opinion) and non-assurance (factual findings) deliverables.

• Materiality and Relevance

  • Guidance on determining which sustainability matters are significant (material) for reporting and verification.
  • Includes processes to evaluate the rational purpose and relevance of disclosed information for intended users.

• Levels of Assurance

  • Differentiates between limited and reasonable assurance, clarifying how the degree of scrutiny impacts verification outcomes.

• Evidence Gathering and Risk Assessment

  • Provides methodologies for collecting, evaluating, and assessing evidence supporting sustainability declarations.
  • Addresses both quantitative data (metrics, ratios, interval data) and qualitative disclosures (narrative, context, and claims consistency).

• Reporting and Assurance Opinions

  • Specifies requirements for drafting assurance statements and opinions, including handling uncertainties, limitations, and discovered facts post-verification.

• Compatibility with Quality Infrastructure

  • Aligns with globally accepted quality infrastructures, ensuring compatibility with frameworks such as ISO/IEC 17029 for conformity assessment.

Applications

ISO 14019-2:2026 is designed for a wide variety of practical applications, including:

• Organizations: Ensuring credibility of sustainability disclosures for supply chain partners, customers, regulators, and investors, especially when reporting environmental performance, social initiatives, or governance practices.
• Verification and Validation Bodies: Providing a robust framework for undertaking and documenting verification processes and delivering consistent, recognized outcomes.
• Regulatory Authorities: Supporting compliance with expanding regulatory and contractual requirements for sustainability reporting.
• Procurement and Investment: Facilitating reliable, verifiable information in procurement processes and sustainable investing, ensuring that decisions are based on trusted data.
• Standard and Framework Developers: Informing the creation and harmonization of sustainability reporting standards globally.
• Accreditation and Conformity Assessment: Assisting accreditation bodies in evaluating the competencies of verification bodies against recognized international criteria.

The standard can be applied in both mandatory reporting scenarios (e.g., government requirements, public company disclosures) and voluntary settings (e.g., corporate responsibility reports, industry initiatives), and is suitable for organizations of all sizes and sectors.

Related Standards

For comprehensive sustainability management and reporting, organizations may also refer to:

• ISO 14019-1 - Sustainability information - Part 1: General principles and requirements for validation and verification.
• ISO/IEC 17029:2019 - Conformity assessment - General principles and requirements for validation and verification bodies.
• ISO 14019-3 (under development) - Principles and requirements for validation processes.
• ISO 14019-4 - Requirements for validation/verification bodies and personnel.
• Other ESG and Sustainability Reporting Standards, such as:
  • GRI Standards
  • ISSB Standards
  • SASB Standards

ISO 14019-2:2026 helps build integrity, comparability, and trust in sustainability information, enabling better decision-making and reinforcing global sustainable development initiatives.