BS ISO 14016:2020,Environmental management — Guidelines on the assurance of environmental reports.BS ISO 14016:2020 pdf free download.
BS ISO 14016:2020 gives principles and guidelines for assuring the environmental information an organization includes in its environmental reports.
BS ISO 14016:2020 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.
This document addresses the need for providing confidence in the assurance of environmental report.
An environmental report includes voluntary and/or legally required disclosure by an organization of environmental information. It can be presented as a stand-alone environmental report or as non-financial information in an organizations annual report or be part of a sustainability report. Thi information is intended to fulfil the needs and expectations of the organizations interested parties, which can include investors, regulators, stock exchanges and customers.
External assurance from an impartial assurance provider can increase the credibility and reliability of reported environmental information (reliability of information is required by ISO 14001: 2015, 7.4.1) and potentially improve the perceptions of the reporting organization with interested parties.
Assurance is the result of a process to determine whether reported environmental information meets the particular need for which it is intended. For example, although information related to a specific discharge is accurate and reliable, assurance may reveal that the information is not appropriate or relevant for the intended user(s).
The reporting organization defines its method to determine materiality in order to ensure the environmental report is suitable for the intended use. As part of the assurance engagement, the assurance provider could be required to review the rationale behind the methodology used to determine  what is material, depending on the scope of the assurance engagement.