The client or responsible party provides information about the statement to be verified/validated, the intended use, intended users, scope, criteria, applicable program, and other necessary information.
GIC Vietnam communicates with the client to agree on the subject, objectives, scope, criteria, program, reporting period, locations, timeline, responsibilities, and the right to access information; the level of assurance and materiality threshold are determined when applicable.
Before accepting the service, GIC Vietnam evaluates its competence, personnel, resources, timeline, access to information, and risks to objectivity. Once confirmed as eligible to perform the service, the parties sign a contract or service agreement.
GIC Vietnam selects a competent team of experts; performs strategic analysis, risk assessment, and develops a verification/validation plan along with an evidence-gathering plan.
The expert team conducts the verification/validation on-site, remotely, or via a combination of both; utilizing methods such as interviews, document reviews, observations, analysis, tracing, and recalculations to gather sufficient and appropriate evidence. The plan is updated when new information or significant changes occur.
GIC Vietnam communicates errors, non-conformities, or issues requiring clarification. The client or responsible party makes corrections, provides explanations, and supplies additional evidence; corrective actions are required when specified by the applicable program. GIC Vietnam evaluates the responses, any remaining errors, and drafts the Report and the Verification/Validation Statement.
A competent person, who was not involved in planning or executing the verification/validation activities for that specific engagement, reviews the implementation process, evidence, findings, intended conclusions, and the draft Statement. Any additional requests or clarifications must be addressed before being submitted for decision-making.
An authorized person, who was not involved in the planning or execution of the verification/validation activities, reviews the file and the review results to determine the appropriate outcome and issuance. The Report and Verification/Validation Statement are only issued after the review and decision-making process is complete. In case of refusal to issue, GIC Vietnam notifies the client or responsible party of the decision and the underlying reasons.
When new information or events are discovered that could materially affect the issued results, GIC Vietnam assesses the impact, discusses it with relevant parties, and re-performs necessary activities. Based on the review results, GIC Vietnam decides to maintain, amend, reissue, replace, or withdraw the Report and Verification/Validation Statement.
| Responsibility for the assessed information The client or responsible party is responsible for the completeness, accuracy, and truthfulness of the provided statements, data, and records. GIC Vietnam is responsible for the verification/validation conclusions made on the basis of sufficient, appropriate, and objective evidence. |
RELATED INFORMATION
• General regulations on verification/validation activities
• GHG Verification Statement Template
• Resolving appeals and complaints
• List of verification/validation activities
