ISO INTERNATIONAL 14017 STANDARD Firstedition 2022-06 Environmentalmanagement- Requirements with guidancefor verification and validationofwater statements Managementenvironnemental-Exigencesetrecommandations pourlaverificationetlavalidationdesdeclarations relatives aI'eau Referencenumber IS014017:2022(E) ISO2022 IS014017:2022(E) COPYRIGHTPROTECTEDDOCUMENT IS02022 bereproducedorutilizedotherwisein anyformorbyanymeans,electronicormechanical,includingphotocopying,orpostingon the internet oran intranet,without prior written permission.Permission can be requested from either ISO at theaddress below orso'smemberbodyinthecountryoftherequester. Isocopyrightoffice CP401.Ch.deBlandonnet8 CH-1214Vernier,Geneva Phone:+41227490111 Email:[email protected] Website:www.iso.org Published in Switzerland i IS02022-Allrightsreserved IS014017:2022(E) Contents Page Foreword v Introduction vi 1 Scope. 2 Normativereferences .1 3 Terms and definitions. .1 3.1 Terms related to waterinformation. 1 3.2 Termsrelatedto entities involved inwaterinformationverificationandvalidation 2 3.3 3 Termsrelatedtothewaterstatement 3.4 Termsrelated toverification and validation .4 Principles. .9 4 4.1 General 9 4.2 Impartiality 9 4.3 Evidence-basedapproach 9 4.4 Fairpresentation 9 4.5 Documentation 9 9 4.6 Conservativeness Requirementsapplicabletoverification/validation .10 5 5.1 Pre-engagementactivities 10 5.1.1 10 General 5.1.2 Typeofengagement. 10 5.1.3 Levelofassuranceinthecaseofverification 10 5.1.4 Objectives 11 5.1.5 Criteria 11 5.1.6 Scope. 11 5.1.7 Materialitythresholds 11 5.1.8 Language 12 5.2 Verification/validationteamselection 12 5.3 Verification/validationactivitiesandtechniques 12 12 5.4 Specificrequirements 5.4.1 Verifier/validatorcommunication 12 5.4.2 Sufficiency ofevidence. 13 5.4.3 .13 Intentionalmisstatement 5.4.4 13 Documentedinformation 5.4.5 Processforcompletingaverification/validation .13 6 Verification 14 Planning 14 6.1 6.1.1 Strategicanalysis 14 6.1.2 Riskassessment 15 6.1.3 Evidence-gatheringactivities 17 6.1.4 Sitevisits 18 6.1.5 Verificationplan. 20 6.1.6 Evidence-gatheringplan 20 6.1.7 Approvalofverificationandevidence-gatheringplans 20 6.2 21 Execution 6.3 21 Completion 21 6.3.1 Evaluation ofthewaterstatement Conclusionand draftopinion 21 6.3.2 .22 6.3.3 Verificationreport .23 7 Validation 7.1 23 Planning 7.1.1 23 Strategicanalysis 7.1.2 Materiality thresholds 24 IS02022-All rights reserved ii