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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Verification

Confirmation of the truthfulness of a claim about events or results that have already occurred, through the provision of objective evidence; bodies operate under ISO/IEC 17029.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Validation

Confirmation of the plausibility of a claim about intended future use or projected outcome, through the provision of objective evidence; bodies operate under ISO/IEC 17029.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Accreditation

Third-party attestation that a conformity assessment body is competent, impartial and operates consistently for specific tasks, granted by an accreditation body under ISO/IEC 17011.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Certification

Third-party attestation that specified requirements are fulfilled by a product, process, service, management system or person; not applicable to conformity assessment bodies themselves.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Conformity assessment

Demonstration that specified requirements relating to a product, process, system, person or body are fulfilled (ISO/IEC 17000:2020).

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Limited assurance

A lower level of assurance than reasonable assurance, in which the practitioner reports that nothing has come to their attention to indicate material misstatement; covered by ISSA 5000.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Jurisdictional profile

An IFRS Foundation summary of how a jurisdiction has adopted or otherwise used the ISSB Standards, prepared once its approach is finalised.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Scope 3 emissions

Indirect greenhouse gas emissions in a company’s value chain other than purchased energy, measured under the GHG Protocol Corporate Value Chain (Scope 3) Standard.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

Double materiality

The ESRS approach under which a matter is reported if it is material from an impact perspective, a financial perspective, or both; retained in the 2026 revision of ESRS.

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  • Nexus publisher
  • Posted by Nexus publisher
October 30, 2026

ESRS

The reporting standards companies in scope of the EU Corporate Sustainability Reporting Directive (CSRD) use; a simplified version was adopted by the European Commission on 3 July 2026.

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