This document specifies general principles and requirements for the validation and verification process of sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects. It provides general principles and requirements for determining the categorization of quantitative and qualitative information. These principles and requirements contribute to the set of rules and procedures that are provided in validation/verification programmes. This document can also be used as the basis for validation and verification activities that support other conformity assessment schemes. NOTE: This document can be applied by validation and verification bodies according to ISO/IEC 17029. It can contribute to schemes operated by inspection bodies according to ISO/IEC 17020 or certification bodies according to ISO/IEC 17065.