What is ISO 14016 about?
ISO 14016 discusses environmental management. ISO 14016 gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports. ISO 14016 also provides guidance on:
- The output of the assurance engagement, i.e., the assurance statement and/or the assurance report
- How the assurance engagement should address materiality, in terms of both: determining if material issues have been included in the environmental report and identifying any material misstatements and/or omissions
ISO 14016 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.
Who is ISO 14016 for?
ISO 14016 on guidelines on the assurance of environmental reports is useful for:
- External assurance providers
- Organizations involved in developing environmental reports
- Organizations internally assuring their environmental reports
- Organizations involved in training relating to the assurance of environmental reports
- Voluntary and mandatory environmental reporting programme administrators, regulators, investors, finance and insurance communities and stock exchanges
- Other interested parties who wish to read environmental reports
Why should you use ISO 14016?
Assurance can increase the use of environmental information in decision making by organizational leaders and can reduce data quality risk and enhance trust in that data. It can support and improve dialogue with stakeholders. Having affirmed data can strengthen environmental reporting for improving performance within the organization but also improve image and reputation externally. External assurance from an impartial assurance provider can increase the credibility and reliability of your reported environmental information.
ISO 14016 is not tied to any one framework of reporting or assurance and simply sets out benefits for all sectors and sizes of organizations. ISO 14016 is well suited for use with ISO 14001. ISO 14016 supports reporting on an organization’s environmental reporting and acts as a tool for you to develop or assure environmental reports. ISO 14016 also sets out competence requirements for the assurance provider to ensure that he/she has the necessary skills to prepare or assure the environmental report.
An environmental report that is prepared or assured using ISO 14016 helps to improve your organization’s image and reputation.