ISO 14019 Update: New Standards for Validating and Verifying Sustainability Information

ISO has launched the ISO 14019 series to standardise how declared sustainability information is validated and verified.

In February 2026, ISO published three International Standards in the ISO 14019 series: ISO 14019-1:2026, ISO 14019-2:2026 and ISO 14019-4:2026. ISO records 6 February 2026 as the publication date for each part and lists them as Stage 60.60, International Standard published. ISO/AWI 14019-3 remains under development at Stage 20.00, New project registered in the TC/SC work programme, with ISO noting that a working group has prepared a draft.

What the Series Covers

ISO 14019 focuses on validation and verification of declared sustainability information. In the series, declared sustainability information is sustainability information declared by a responsible party. Validation and verification assess that information against specified requirements and criteria set by a validation/verification programme. A validation/verification programme can be a mandatory regulatory reporting programme or a voluntary programme for a specific sector or sustainability matter. ISO also notes that validated and verified sustainability information can be used for decision-making, including investment and procurement decisions. The scope covers environmental, social, governance and other sustainability matters, and applies to quantitative and qualitative information.

Part 1: Common Baseline

ISO 14019-1:2026 sets the general principles and requirements used across the series. It distinguishes validation, which evaluates the reasonableness of assumptions, limitations and methods supporting information about outcomes of future activities, from verification, which evaluates declared sustainability information of a historical nature for material correctness and conformity with specified requirements and criteria. It also outlines core principles including an evidence-based approach and sampling, impartiality, competence and capacity, confidentiality, integrity, fair presentation, due professional care and professional judgement. The primary output is an assurance opinion, with non-assurance deliverables also allowed, including agreed-upon procedures reports, findings reports and evidence reports.

Part 2: Verification in Practice

ISO 14019-2:2026 sets out requirements and guidance for verification of declared sustainability information in quantitative and qualitative formats. It presents a structured sequence from pre-engagement through engagement, planning and execution, and highlights scope, materiality, level of assurance, and inherent limitations and scope limitations. For quantitative information, it differentiates continuous and discrete data and refers to ratio and interval categorisation. For qualitative information, it includes review of language, terms and adjectives used in the declared sustainability information.

Part 3: Still in Development

ISO/AWI 14019-3 is being developed as the part of the series that sets specific principles and requirements for validation processes, covering evaluation of the reasonableness of assumptions, limitations and methods supporting declared sustainability information, including quantitative and qualitative formats. It also notes that programmes can result in mixed engagements.

Part 4: Requirements for Bodies

ISO 14019-4:2026 sets principles and requirements for the competence, consistent operation and impartiality of bodies performing validation and verification of declared sustainability information. ISO describes it as an application of ISO/IEC 17029, with additional requirements for bodies working with sustainability information and with programme requirements applying additionally. It also describes process coverage from pre-engagement through the issue of the assurance statement, including handling of appeals, complaints and records. Bodies can operate as first-party, second-party or third-party activities and can provide validation only, verification only, or both, and can perform agreed-upon procedures.

Closing Note

The ISO 14019 series frames validation and verification as structured engagements within validation/verification programmes, using consistent terminology for declared sustainability information, deliverables and roles. With Parts 1, 2 and 4 published, the ongoing development of Part 3 maintains the series structure of separate documents for verification and validation process requirements.