Verification and validation process

Verification and validation process

Environmental information statements and claims

Environmental information statements and claims
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Environmental information verification and validation process

This six-step process explains the key stages and activities undertaken to verify or validate environmental information statements and claims, including:

  • emissions to the atmosphere
  • releases to the environment
  • energy or water consumption
  • waste production.

Verification/validation process

1. Application

The first step is to gather the information needed for the verification from the applicant. This includes the:

  • Statement or claim
  • verification or validation objectives
  • standard or programme
  • scope and boundaries
  • assurance and materiality level (see explanation below).

2. Planning

BSI selects competent personnel and creates plans to reduce the risk of material misstatements in the statement or claim.

Clients must submit sufficient information to enable BSI to plan effectively, and reasonable levels of assurance require more extensive verification activities.

3. Conducting the verification or validation

The team, which may be one person, will undertake the activities identified in the plan, which identifies where and how they’ll take place.

BSI utilizes a hybrid approach to deliver verification and validation activities, which may take place at the client’s location, use remote technology, or combine both.

4. Conclusions

Based on the findings the team will conclude whether any misstatements or non-conformances exist with the statement/claim. These may need to be closed for a positive opinion to be issued, particularly if they are found to be material.

Any misstatements identified may require additional activities.

5. Independent review
Before BSI issues an opinion, it is independently reviewed to ensure the risk of issuing the opinion is acceptably low.

6. Opinion and report issued
The opinion and report are issued after the independent review is complete, and this is the end of the verification or validation process.

The process is repeated in full for any future statements/claims.

Outcomes

The standard or programme may require the types of opinions and reports to be issued and the terminology may differ but typically there are three types:

  • Unmodified opinion – where there are no misstatements, non -conformances or caveats that the intended user needs to be aware of in relation to the statement/claim.
  • Modified opinion – where misstatements, non-conformances or caveats that the intended user needs to be made aware exist but are not material, in relation to the statement/claim.
  • Adverse opinion, where the existence of material misstatements or non-conformances are identified, or insufficient information of evidence has been supplied to enable BSI to conclude that no material misstatements or non-conformances exist.

Assurance levels

There are two assurance levels, which are usually determined by the standard or programme used for the verification or validation.

Reasonable assurance – high level

  • Is a level of assurance where the nature and extent of the activities are designed to provide a high but not absolute level of assurance.

  • The verification risk is reduced to an acceptably low level.

  • The process gathers sufficient evidence to conclude that the subject matter conforms in all material respects with identified suitable criteria.

  • The assurance is in the positive form, e.g. 'Based on the processes and procedures conducted, the GHG statement is materiality correct and is a fair representation of the GHG data prepared in accordance with..'

Limited assurance – moderate level

  • Is a moderate level of assurance where the nature and extent of the activities are designed to provide a reduced level of assurance.

  • The risk is higher than a reasonable level of assurance.

  • The process gathers sufficient evidence to conclude that the subject matter is plausible in the circumstances.

  • The assurance is in the negative form, e.g. 'Based on the process and procedures conducted, there is no evidence that the GHG statement is not materially incorrect, and is not a misrepresentation of GHG data prepared in accordance with..'

Materiality level

Materiality level is usually determined by the standard or programme used for the verification.

Materiality is the quantitative threshold or cut-off point above which misstatements, individually or when aggregated with other misstatements, are considered material by the verifier.

A misstatement is an error, omission, misreporting or misrepresentation in the environmental information statement.

Talk to our team for more information about verification or validation.

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