This document specifies general principles and requirements for the validation/verification of declared sustainability information, including reporting on environmental, social, governance and other sustainability matters. This document is applicable to quantitative and qualitative information. NOTE These principles and requirements complement the set of rules and procedures that are provided in validation/verification programmes. This document is also applicable as the basis for validation/verification activities that support other conformity assessment schemes. This document is applicable to validation/verification bodies operating in accordance with ISO/IEC 17029.