\n\nPDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n |
\n2<\/td>\n | undefined <\/td>\n<\/tr>\n |
\n4<\/td>\n | European foreword Endorsement notice <\/td>\n<\/tr>\n |
\n7<\/td>\n | Foreword <\/td>\n<\/tr>\n |
\n9<\/td>\n | Introduction <\/td>\n<\/tr>\n |
\n15<\/td>\n | 1 Scope 2 Normative references 3 Terms and definitions 3.1 Terms related to greenhouse gases <\/td>\n<\/tr>\n |
\n16<\/td>\n | 3.2 Terms related to entities involved in GHG verification and validation <\/td>\n<\/tr>\n |
\n17<\/td>\n | 3.3 Terms related to the GHG inventory <\/td>\n<\/tr>\n |
\n18<\/td>\n | 3.4 Terms related to the GHG statement <\/td>\n<\/tr>\n |
\n19<\/td>\n | 3.5 Terms related to GHG data and information management <\/td>\n<\/tr>\n |
\n20<\/td>\n | 3.6 Terms related to verification and validation <\/td>\n<\/tr>\n |
\n22<\/td>\n | 4 Principles 4.1 General 4.2 Impartiality 4.3 Evidence-based approach 4.4 Fair presentation 4.5 Documentation 4.6 Conservativeness 5 Requirements applicable to verification\/validation 5.1 Pre-engagement activities 5.1.1 General <\/td>\n<\/tr>\n |
\n23<\/td>\n | 5.1.2 Type of engagement 5.1.3 Level of assurance in the case of verification 5.1.4 Objectives 5.1.5 Criteria 5.1.6 Scope <\/td>\n<\/tr>\n |
\n24<\/td>\n | 5.1.7 Materiality thresholds 5.2 Verification\/validation team selection 5.3 Verification\/validation activities and techniques <\/td>\n<\/tr>\n |
\n25<\/td>\n | 5.4 Specific requirements 5.4.1 Verifier\/validator communication 5.4.2 Sufficiency of evidence 5.4.3 Intentional misstatement 5.4.4 Documented information <\/td>\n<\/tr>\n |
\n26<\/td>\n | 5.4.5 Process for completing a verification\/validation <\/td>\n<\/tr>\n |
\n29<\/td>\n | 6 Verification 6.1 Planning 6.1.1 Strategic analysis <\/td>\n<\/tr>\n |
\n30<\/td>\n | 6.1.2 Risk assessment <\/td>\n<\/tr>\n |
\n32<\/td>\n | 6.1.3 Evidence-gathering activities <\/td>\n<\/tr>\n |
\n34<\/td>\n | 6.1.4 Site visits <\/td>\n<\/tr>\n |
\n36<\/td>\n | 6.1.5 Verification plan 6.1.6 Evidence-gathering plan 6.1.7 Approval of verification and evidence-gathering plans 6.2 Execution <\/td>\n<\/tr>\n |
\n37<\/td>\n | 6.3 Completion 6.3.1 Evaluation of the GHG statement 6.3.2 Conclusion and draft opinion <\/td>\n<\/tr>\n |
\n38<\/td>\n | 6.3.3 Verification report <\/td>\n<\/tr>\n |
\n39<\/td>\n | 7 Validation 7.1 Planning 7.1.1 Strategic analysis <\/td>\n<\/tr>\n |
\n40<\/td>\n | 7.1.2 Materiality thresholds 7.1.3 Estimate testing 7.1.4 Assessment of GHG-related activity characteristics <\/td>\n<\/tr>\n |
\n43<\/td>\n | 7.1.5 Validation plan <\/td>\n<\/tr>\n |
\n44<\/td>\n | 7.1.6 Evidence-gathering plan 7.1.7 Approval of validation and evidence-gathering plans 7.1.8 Amendments to validation and evidence-gathering plans 7.2 Execution 7.2.1 General 7.2.2 Evaluation of the GHG statement 7.2.3 Proper disclosure <\/td>\n<\/tr>\n |
\n45<\/td>\n | 7.3 Completion 7.3.1 General 7.3.2 Opinion <\/td>\n<\/tr>\n |
\n46<\/td>\n | 7.3.3 Validation report 8 Independent review <\/td>\n<\/tr>\n |
\n47<\/td>\n | 9 Issuance of opinion 9.1 General 9.2 Types of opinions <\/td>\n<\/tr>\n |
\n48<\/td>\n | 9.3 Contents of opinion 10 Facts discovered after the verification\/validation <\/td>\n<\/tr>\n |
\n49<\/td>\n | Annex A (normative) Limited level of assurance verifications <\/td>\n<\/tr>\n |
\n53<\/td>\n | Annex B (informative) Considerations for verification <\/td>\n<\/tr>\n |
\n57<\/td>\n | Annex C (informative) Agreed-upon procedures (AUP) <\/td>\n<\/tr>\n |
\n62<\/td>\n | Annex D (informative) Mixed engagement <\/td>\n<\/tr>\n |
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