This document gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports.<\/p>\n
This document is applicable to assuring other types of reports in principle provided that special consideration is paid to identifying the competence needed by the assurance provider.<\/p>\n
| PDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n | ||||||
|---|---|---|---|---|---|---|---|
| 2<\/td>\n | undefined <\/td>\n<\/tr>\n | ||||||
| 6<\/td>\n | Foreword <\/td>\n<\/tr>\n | ||||||
| 7<\/td>\n | Introduction <\/td>\n<\/tr>\n | ||||||
| 11<\/td>\n | 1 Scope 2 Normative references 3 Terms and definitions 3.1 Terms related to assurance <\/td>\n<\/tr>\n | ||||||
| 13<\/td>\n | 3.2 Terms related to environmental sustainability <\/td>\n<\/tr>\n | ||||||
| 14<\/td>\n | 3.3 Terms related to reporting <\/td>\n<\/tr>\n | ||||||
| 15<\/td>\n | 3.4 Terms related to organizations <\/td>\n<\/tr>\n | ||||||
| 16<\/td>\n | 4 Principles 4.1 General 4.2 Principles for assurance engagement 4.3 Principles for assurance providers <\/td>\n<\/tr>\n | ||||||
| 17<\/td>\n | 5 Guidelines on planning and performing the assurance engagement 5.1 General <\/td>\n<\/tr>\n | ||||||
| 20<\/td>\n | 5.2 Planning the assurance engagement 5.2.1 Agreeing on the terms of the assurance engagement <\/td>\n<\/tr>\n | ||||||
| 21<\/td>\n | 5.2.2 Assurance objective(s) 5.2.3 Scope of the assurance engagement <\/td>\n<\/tr>\n | ||||||
| 22<\/td>\n | 5.2.4 Determining the assurance criteria <\/td>\n<\/tr>\n | ||||||
| 23<\/td>\n | 5.2.5 Level of assurance <\/td>\n<\/tr>\n | ||||||
| 25<\/td>\n | 5.2.6 Risk assessment <\/td>\n<\/tr>\n | ||||||
| 26<\/td>\n | 5.2.7 Information gathering methods and techniques <\/td>\n<\/tr>\n | ||||||
| 27<\/td>\n | 5.2.8 Assurance plan 5.3 Performing assurance activities <\/td>\n<\/tr>\n | ||||||
| 28<\/td>\n | 6 Assurance statement and reporting 6.1 General 6.2 Assurance statement <\/td>\n<\/tr>\n | ||||||
| 29<\/td>\n | 6.3 Assurance report 6.4 Considering subsequent information <\/td>\n<\/tr>\n | ||||||
| 30<\/td>\n | 7 Competence 7.1 General considerations 7.2 Determination and application of competence 7.3 Assurer and assurance team competence <\/td>\n<\/tr>\n | ||||||
| 32<\/td>\n | 7.4 Evaluation of competence <\/td>\n<\/tr>\n | ||||||
| 33<\/td>\n | Annex A (informative) Considerations in the assurance of environmental reports and reporting processes <\/td>\n<\/tr>\n | ||||||
| 35<\/td>\n | Bibliography <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Environmental management. Guidelines on the assurance of environmental reports<\/b><\/p>\n |