Title Ext No. 205 SNI ISO 14064-3_2019 Greenhouse gases – Part 3.pdf ✅

SNI ISO 14064-3:2019 (Ditetapkan oleh BSN tahun 2020) Standar Nasional Indonesia ICS 13.020.40 Gas rumah kaca – Bagian 3: Spesifikasi dengan panduan untuk verifikasi dan validasi pernyataan gas rumah kaca Greenhouse gases – Part 3: Specification with guidance for the verification and validation of greenhouse gas statements (ISO 14064-3:2019, IDT) External Document No. 205
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SNI ISO 14064-3:2019 © BSN 2020 i Daftar isi Daftar isi..................................................................................................................................... i Prakata ....................................................................................................................................iii Pendahuluan............................................................................................................................. v 1 Ruang lingkup................................................................................................................... 1 2 Acuan normatif.................................................................................................................. 1 3 Istilah dan definisi ............................................................................................................. 1 3.1 Istilah terkait gas rumah kaca.................................................................................. 1 3.2 Istilah terkait entitas yang terlibat dalam verifikasi dan validasi GRK...................... 3 3.3 Istilah terkait inventarisasi GRK............................................................................... 7 3.4 Istilah terkait pernyataan GRK................................................................................. 7 3.5 Istilah terkait manajemen data dan informasi GRK ............................................... 11 3.6 Istilah terkait verifikasi dan validasi........................................................................ 11 4 Prinsip ............................................................................................................................. 17 4.1 Umum .................................................................................................................... 17 4.2 Ketidakberpihakan................................................................................................. 17 4.3 Pendekatan berbasis bukti .................................................................................... 17 4.4 Penyajian yang wajar............................................................................................. 17 4.5 Dokumentasi.......................................................................................................... 17 4.6 Sifat konservatif ..................................................................................................... 17 5 Persyaratan yang berlaku untuk verifikasi/validasi ......................................................... 17 5.1 Kegiatan pra-perikatan .......................................................................................... 17 5.1.1 Umum....................................................................................................... 17 5.1.2 Jenis perikatan ......................................................................................... 19 5.1.3 Tingkat jaminan dalam kasus verifikasi.................................................... 19 5.1.4 Sasaran .................................................................................................... 19 5.1.5 Kriteria ...................................................................................................... 19 5.1.6 Lingkup..................................................................................................... 21 5.1.7 Ambang batas materialitas ....................................................................... 21 5.2 Pemilihan tim verifikasi/validasi ............................................................................. 23 5.3 Kegiatan dan teknik verifikasi/validasi ................................................................... 23 5.4 Persyaratan khusus ............................................................................................... 23 5.4.1 Komunikasi verifikator/validator................................................................ 23 5.4.2 Kecukupan bukti....................................................................................... 23 5.4.3 Kesalahan pernyataan yang disengaja .................................................... 25 5.4.4 Informasi terdokumentasi ......................................................................... 25 5.4.5 Proses penyelesaian verifikas/validasi..................................................... 25 6 Verifikasi .......................................................................................................................... 31 6.1 Perencanaan ......................................................................................................... 31 6.1.1 Analisis strategis....................................................................................... 31 6.1.2 Penilaian risiko ......................................................................................... 33 6.1.3 Kegiatan pengumpulan bukti.................................................................... 37 6.1.4 Kunjungan tapak...................................................................................... 41 6.1.5 Rencana verifikasi .................................................................................... 43 6.1.6 Rencana pengumpulan bukti.................................................................... 45 6.1.7 Persetujuan rencana verifikasi dan pengumpulan bukti........................... 45 6.2 Pelaksana.............................................................................................................. 45 6.3 Penyelesaian......................................................................................................... 45 6.3.1 Evaluasi pernyataan GRK ........................................................................ 45 6.3.2 Kesimpulan dan draf opini........................................................................ 47 6.3.3 Laporan verifikasi .................................................................................... 49 7. Validasi ........................................................................................................................... 51