Seven Steps to Verification / Validation

Your claims need transparency. Verification and validation by an independent third-party body, such as Intertek, confirms the accuracy and reliability of your claims, whether related to greenhouse gas (GHG) emissions, sustainability performance, or other ESG commitments. Our focus is on verifying / validating the factual basis of your claims, ensuring they are supported by robust evidence and aligned with international standards. By providing clear, evidence-based verification / validation, we help you mitigate critical risks across multiple dimensions: Climate Change Risks, regulatory compliance, social risks, reputational risks by avoiding greenwashing, financial risks and operational risks.

The path to verification / validation consists of seven steps - and Intertek’s professionals will be there to guide you throughout the entire process.

Step 1 - Commitment

Once you’ve selected Intertek as your verification / validation body and your audit date is set, you’ll be assigned a lead verifier to guide you through the entire process. Our network of Total Quality Assured Experts will be your trusted partners through your verification / validation process and beyond.

Step 2 - Pre-verification / Pre-validation

This step is optional, but it can be extremely helpful in identifying potential problem areas and improving the likelihood of achieving the standard’s requirements on your first attempt. It’s a small investment that can pay dividends later, by saving the time and money required to perform a second audit. Performed during the review of your documentation and monitoring & reporting system’s implementation, this step also helps to familiarize employees with the process for your formal assessment.

Step 3 - Stage I

Stage I focuses on confirming that the scope, objectives, criteria, level of assurance, materiality thresholds, and any additional requirements defined in the contract are appropriate for your organisation, systems, and activities. This is achieved through a review of key information, including:

• the nature, scale, and complexity of your organisation, relevant ESG data (e.g. GHG inventory or carbon footprint), and organisational and operational boundaries;
• the systems used to support confidence in ESG data and information management applied to the preparation of the Claim;
• the effectiveness of processes for data collection, aggregation, calculation and/or measurement, monitoring, and reporting methodologies.

During this stage, potential sources and magnitudes of errors, omissions, or misstatements that could affect the Verification / Validation Opinion are identified. Any findings requiring corrective action are documented and communicated, together with a verification / validation plan to support preparation for the next stage.

The duration of Stage I depends on the complexity of the organisation and its ESG data management systems. Where permitted by the applicable standard, this stage is generally conducted remotely. An opening meeting is held to explain Intertek’s approach and the planned activities.

The review typically covers:

• organisational and operational boundaries;
• data and information management systems, including sampling approaches and laboratory analyses where relevant;
• quality control procedures related to data acquisition, accuracy, completeness checks, and error correction;
• quantification methodologies and calculations, including assumptions and emission factors used;
• the Claim itself.

Stage I concludes with a provisional closing meeting to present findings, confirm the Stage II verification plan, and agree next steps. Documentation reviewed at this stage will be revisited during Stage II, with any changes clearly identified.

Step 4 - Stage II

Stage II focuses on verifying or validating the implementation of systems and the data underpinning the Claim. This includes confirmation of:

• data and information selection and management;
• processes for data collection, calculation, consolidation, and reporting;
• controls ensuring data accuracy and integrity;
• design, maintenance, and support of data management systems;
• outcomes of previous verification or validation activities where relevant;
• conformity with the applicable verification / validation criteria.

The verifier assesses the actions taken to address Stage I findings and completes the verification / validation activities in line with the agreed plan.

A site visit is normally required at this stage, depending on Intertek’s risk assessment. Where applicable, Stage II may be conducted fully or partially on-site, or remotely if permitted.

Daily review meetings are held to discuss findings, with appropriate company representatives present. Stage II concludes with a closing meeting to present a summary of findings and the draft Verification / Validation Report.

Step 5 - Reporting

Where no material misstatements or non-conformities are identified, a satisfactory Verification / Validation Opinion may be prepared, subject to an independent technical review by authorised Intertek personnel. If material issues are identified, a positive Opinion cannot be issued, and corrective actions and follow-up activities will be agreed with the organisation.

At this stage, the verifier prepares the Verification / Validation Report, the Verification / Validation Opinion, and the supporting evidence pack documenting the assessment performed.

Step 6 - Decision process

Upon completion of each verification / validation activity, Intertek personnel will conduct an independent and impartial review of the activity to evaluate the outcomes of the verification / validation processes including related recommendations of the auditing team prior to issuing a satisfactory Opinion.

Based on the conclusions reached, the Technical Reviewer may decide to:

• issue a satisfactory Opinion (with or without comments), if there is sufficient and appropriate evidence to support the Claim;
• issue an unsatisfactory Opinion, if significant misstatements or non-conformities remain
• dismiss the issuance of an Opinion, if the verifier has been unable to obtain sufficient appropriate evidence and can conclude that the possible effects on the Claim of undetected material misstatement(s) are material and pervasive.

Step 7 – Issuance of a satisfactory Opinion

Congratulations! At this point, your company has achieved its verification / validation path and will be registered as such. When you receive your verification / validation Opinion, you’ll gain the assurance your Claim is transparent and reliable.

If the Program requires it, Intertek will update your data in the applicable public registries at this stage.