Verification or something else?
13 June 2014
Assurance is the outcome one is seeking to achieve…
…to assure stakeholders so as to influence their behaviour,
thereby impacting on the organisation’s success…
… it must not be confused with auditing and verification, which
are no more or less than particular ways to achieve that result.
ASSURANCE is the DESIRED RESULT, not the Tool
Assurance …. Not doing auditing
Difference between audit/ verification,
certification and assurance
Audit or verification ensures that the information, data and
calculations are accurate and reliable
Certification assesses whether specific criteria have been
met (the criteria could be for systems, processes or
performance targets). Examples include ISO14001 and SA
Assurance evaluates adherence to performance–based
principles (i.e. is the organisation doing the right thing?).
Did the organisation:
Identify the right issues?
Identify them completely?
Respond to the issues in question?
Verification versus Assurance
• Certification and verification: focussed on checking
• For the company – compliance
• For the report user stakeholder – do not read, or understand or believe
Avoid forming any opinion on sustainability management processes
• Assurance: focussed on improvement
High added value for all the stakeholders
Based on a revision of the sustainability management processes
Requires an evaluation of the management approach to
sustainability and recommend improvements
The evolution of the AA1000 series