Validation and Verification Specifications v3.0 and Report Templates Consultation
Targeted consultation from 16 June 2026 to 16 July 2026 with ICR-approved Validation and Verification Bodies (VVBs) and Accreditation Bodies (ABs)
Introduction
The International Carbon Registry (ICR) is launching a targeted consultation with approved Validation and Verification Bodies (VVBs) on the proposed ICR Validation and Verification Specifications (VVS) v3.0 and associated updated report templates.
This consultation follows the targeted VVB consultation conducted from January 26, 2026 to February 25, 2026. That consultation was initiated to gather practical, experience-based input from approved VVBs on how updated ICR program requirements are assessed in validation and verification engagements. The February consultation identified several recurring themes, including the need for clearer positioning of ICR-specific requirements within ISO 14064-3 validation and verification engagements, more consistent treatment of ICR program criteria, avoidance of unnecessary duplication of ISO and accreditation requirements, and clearer expectations for additionality, dynamic baselines, joint validation and verification, design changes, non-standard project structures, safeguards, other benefits, methodology validation, and structured technical exchange between ICR and approved VVBs.
ICR has considered these consultation outcomes, together with ICR project and methodology review experience, updates to ICR program documents, accreditation-related developments, and practical implementation experience from VVBs operating under the ICR Program, in preparing the proposed VVS v3.0 and updated templates.
The proposed VVS v3.0 clarifies how VVBs assess conformity with ICR requirements as program criteria within ISO 14064-3 validation and verification engagements. It is intended to support consistency, transparency, and defensibility of validation and verification reporting while preserving VVB professional judgement and compatibility with accredited validation and verification under ISO 14065.
Consultation package
The consultation package includes:
ICR Validation and Verification Specifications v3.0;
ICR Validation Report template;
ICR Verification Report template; and
ICR Methodology Validation Report template.
The consultation package does not include the Validation and Verification Report template. That template is informed primarily by the Validation Report and Verification Report templates and will be updated, as needed, following finalization of those templates. The consultation package was shared individually with targeted VVBs and ABs.
Purpose of the consultation
The purpose of this consultation is to:
obtain targeted feedback from approved VVBs on the clarity, consistency, proportionality, and implementability of the proposed VVS v3.0;
assess whether the proposed specifications appropriately clarify the relationship between ISO 14064-3 validation and verification activities and ICR program criteria;
confirm whether the updated report templates provide a sufficiently clear and traceable basis for reporting validation, verification, and methodology validation conclusions;
identify any areas where the proposed VVS or templates may unintentionally duplicate ISO or accreditation requirements, constrain professional judgement, or create unnecessary procedural burden;
obtain feedback on the proposed treatment of ICR-specific requirements, including additionality, dynamic baselines, non-permanence, reversals, design changes, deviations, ownership, double counting, Article 6.2-related matters, safeguards, other benefits, and ESES-SD assessment and monitoring information;
obtain feedback on the proposed expectations for methodology validation, including scientific integrity assessment, public consultation comments, competence, technical expert input, and future verifiability; and
support finalization of the VVS v3.0 and associated report templates before publication.
The consultation is not intended to prescribe detailed audit procedures, duplicate ISO 14064-3, ISO 14065, ISO 14066, ISO/IEC 17029, or accreditation requirements, or constrain the professional judgement of accredited VVBs. The proposed VVS v3.0 is intended to provide principles-based, risk-based, and program-specific specifications for applying ICR requirements within ISO-aligned validation and verification engagements.
Scope of the consultation
This consultation focuses on the proposed VVS v3.0 and associated report templates, including:
treatment of ICR requirements as program criteria within ISO 14064-3 validation and verification engagements;
pre-engagement requirements, criteria, scope, level of assurance, materiality, evidence sufficiency, and documented information;
project validation objectives, validation findings, reporting expectations, and opinion issuance;
project verification objectives, reasonable assurance, materiality, verification findings, issuance eligibility, and opinion issuance;
joint validation and verification;
additionality and ex-post additionality reporting;
dynamic baselines, baseline updates, design changes, deviations, and post-registration changes;
non-permanence, reversals, monitoring obligations, insurance, buffer, and risk mitigation arrangements;
ownership, title, right to claim, double counting, Article 6.2, authorization, and corresponding adjustment-related matters;
safeguards, other benefits, SDG contributions, ESES-SD assessment, and ESES-SD monitoring information;
VVB competence, impartiality, technical expert use, independent review, and opinion issuance;
ICR oversight, clarification requests, technical exchange, scheme maintenance, and cooperation with accreditation bodies; and
methodology validation, including scientific integrity, public consultation comments, key methodology components, future verifiability, and methodology validation reporting.
Accreditation body information
ICR also shared the consultation documents with the accreditation bodies under which approved VVBs are accredited for ICR Program activities. This is intended to inform accreditation bodies of the proposed updates to ICR scheme requirements, support transparency regarding ICR’s scheme maintenance process, and facilitate awareness of the framework under which approved VVBs will perform ICR validation and verification engagements.
ICR requires approved VVBs to hold ISO 14065 accreditation issued by an accreditation body recognized by ICR for the relevant validation or verification activity and sectoral scope. Under the proposed updated accreditation requirements, ICR will recognize ISO 14065 accreditation issued by an Accreditation Body that is a member of IAF or GACI. ICR will no longer rely on accreditation obtained solely under another approved GHG program as sufficient for performing ICR engagements.
Who is invited to participate
This is a targeted consultation limited to ICR-approved Validation and Verification Bodies.
The consultation materials are shared directly with approved VVBs via their registered contact email address in the ICR Registry. ICR may also share the consultation documents with relevant accreditation bodies for information and transparency.
If your organization is an ICR-approved VVB and believes it should have received the consultation materials but has not received them, please contact ICR at admin@carbonregistry.com.
How to participate
ICR invites approved VVBs to review the consultation documents and provide comments using the consultation response format provided by ICR.
When providing comments, respondents should indicate:
the document and section concerned;
the issue or concern identified;
the proposed change or clarification;
the rationale for the proposed change; and
whether the comment relates to implementation feasibility, consistency with ISO or accreditation requirements, report template usability, or interpretation of ICR program requirements.
Responses should be submitted electronically to: admin@carbonregistry.com or by completing the form: https://forms.gle/tsr74nEu68qTPKX46
Deadline for comments: 16. July 2026
Use of responses and confidentiality
Responses to this consultation will be reviewed by ICR and analyzed to identify common themes, areas of convergence or divergence, and practical considerations relevant to validation and verification activities under the ICR Program.
The consultation is not part of any compliance assessment, performance evaluation, or oversight action in relation to individual VVBs. Comments will be used to inform finalization of the VVS v3.0 and associated report templates and may also inform future VVB training, technical exchange, clarification processes, and template updates.
ICR does not intend to publicly disclose individual responses or attribute comments to specific organizations or individuals without prior agreement. ICR may summarize consultation themes in anonymized or consolidated form to support transparency around the development and maintenance of the ICR Program.
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