This document provides guidance for assurance providers conducting assurance engagements in accordance with AA1000AS (2008). It discusses the purpose and types of AA1000AS assurance engagements, and provides guidance on accepting an engagement, including determining scope, suitable criteria, independence, competence, and using the work of experts. The guidance is intended to help assurance providers properly conduct AA1000AS assurance and issue assurance statements.
The document provides information on the AA1000 AccountAbility Principles Standard (2008). It outlines the evolution and development process of the standard. The standard defines three principles - Inclusivity, Materiality, and Responsiveness - that support the realization of accountability. It provides definitions and explanations of each principle, as well as criteria for adhering to the principles. The standard is intended to help organizations develop an accountable and strategic approach to sustainability and also provides the basis for sustainability assurance and stakeholder engagement standards.
Guidance for reporting organisations seeking assurance to aa1000Mas Business
This document provides guidance for reporting organizations seeking assurance according to AA1000AS (2008). It discusses choosing AA1000AS and understanding the assurance process, including the roles of the assurance provider and management assertions. The assurance provider will evaluate adherence to the AA1000 AccountAbility Principles and reliability of specified sustainability performance information. Reporting organizations should understand the evaluation criteria and ensure necessary evidence is available. Preparation allows organizations to maximize the value of the assurance process for both external credibility and internal learning.
Aquí tienes la norma AA10000 Assurance Standard 2008.
Si quieres saber más sobre AA1000 y gestión de la sostenibilidad visita nuestra página http://www.mas-business.com/home
Auditing And Assurance Services In Australia 6th Edition Louwers Solutions Ma...qixoxyzu
Full download : https://alibabadownload.com/product/auditing-and-assurance-services-in-australia-6th-edition-louwers-solutions-manual/
Auditing And Assurance Services In Australia 6th Edition Louwers Solutions Manual
Use this checklist to record evidence of conformance to the new and enhanced requirements of ISO/IEC 27001:2013. You may complete it
during one or more visits.
Rodel S. Navarro; Business and Management Consultant and Director; RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS); Tel / Mobile: +63-0917-7333563; Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS; (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com; https://www.slideshare.net/FREEPDFBOOKSPH; freepdfbooksph@gmail.com; www.slideshare.net/IFRS_IAS_COMPILED; ifrs.ias.compiled@gmail.com; https://www.slideshare.net/PH_STANDARDSONAUDITING_COMPILED; psauditing.compiled@gmail.com
The document is an exposure draft from the International Auditing and Assurance Standards Board that proposes revisions to ISAE 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. It seeks comments on the proposed revised standard by September 1, 2011. The exposure draft includes the proposed revised ISAE 3000 standard, proposed consequential amendments to the International Framework for Assurance Engagements and ISAE 3402, and an exposure draft of proposed ISAE 3410 on assurance engagements for greenhouse gas statements.
The document provides information on the AA1000 AccountAbility Principles Standard (2008). It outlines the evolution and development process of the standard. The standard defines three principles - Inclusivity, Materiality, and Responsiveness - that support the realization of accountability. It provides definitions and explanations of each principle, as well as criteria for adhering to the principles. The standard is intended to help organizations develop an accountable and strategic approach to sustainability and also provides the basis for sustainability assurance and stakeholder engagement standards.
Guidance for reporting organisations seeking assurance to aa1000Mas Business
This document provides guidance for reporting organizations seeking assurance according to AA1000AS (2008). It discusses choosing AA1000AS and understanding the assurance process, including the roles of the assurance provider and management assertions. The assurance provider will evaluate adherence to the AA1000 AccountAbility Principles and reliability of specified sustainability performance information. Reporting organizations should understand the evaluation criteria and ensure necessary evidence is available. Preparation allows organizations to maximize the value of the assurance process for both external credibility and internal learning.
Aquí tienes la norma AA10000 Assurance Standard 2008.
Si quieres saber más sobre AA1000 y gestión de la sostenibilidad visita nuestra página http://www.mas-business.com/home
Auditing And Assurance Services In Australia 6th Edition Louwers Solutions Ma...qixoxyzu
Full download : https://alibabadownload.com/product/auditing-and-assurance-services-in-australia-6th-edition-louwers-solutions-manual/
Auditing And Assurance Services In Australia 6th Edition Louwers Solutions Manual
Use this checklist to record evidence of conformance to the new and enhanced requirements of ISO/IEC 27001:2013. You may complete it
during one or more visits.
Rodel S. Navarro; Business and Management Consultant and Director; RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS); Tel / Mobile: +63-0917-7333563; Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS; (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com; https://www.slideshare.net/FREEPDFBOOKSPH; freepdfbooksph@gmail.com; www.slideshare.net/IFRS_IAS_COMPILED; ifrs.ias.compiled@gmail.com; https://www.slideshare.net/PH_STANDARDSONAUDITING_COMPILED; psauditing.compiled@gmail.com
The document is an exposure draft from the International Auditing and Assurance Standards Board that proposes revisions to ISAE 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. It seeks comments on the proposed revised standard by September 1, 2011. The exposure draft includes the proposed revised ISAE 3000 standard, proposed consequential amendments to the International Framework for Assurance Engagements and ISAE 3402, and an exposure draft of proposed ISAE 3410 on assurance engagements for greenhouse gas statements.
This document provides an overview of the International Framework for Assurance Engagements. It defines assurance engagements, identifies the objectives of reasonable and limited assurance engagements, and discusses the key elements of an assurance engagement such as the three party relationship, suitable criteria, evidence, and assurance reports. The Framework is intended to provide guidance for practitioners performing assurance engagements and establish a common frame of reference for standards issued by the IAASB. Practitioners are also expected to comply with International Standards on Quality Control and the IESBA Code of Ethics when conducting assurance engagements.
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When it comes to quality management, each organization used as a tool for this well-established procedures and standards. In Agile Scrum is a management framework that thanks to its iterativnost has changed perceptions of project management and proven advantages of this type of management to traditional. It is interesting what happens when you meet ISO and Scrum in a flexible environment for managing statistical processes.
As seen ISO 9001 and Scrum are not two different things. In both cases the objective is to improve the process of producing statistical products and services. Concomitant administration may lead to a result - improving user satisfaction.
Sustainability report assurance, or sustainability assurance or sustainability auditing, is when an independent third party evaluates and verifies the information in a company's sustainability report. The goal of sustainability report assurance is to enhance the credibility and reliability of the information in the report, ensuring that it accurately reflects the organization's sustainability performance and commitments.
This document outlines requirements for conducting assurance engagements other than audits or reviews of historical financial information in accordance with International Standards on Assurance Engagements (ISAEs). It covers objectives of the practitioner, definitions, requirements for compliance with ISAEs and ethical standards, acceptance and performance of the engagement, consideration of subsequent events, forming the assurance conclusion, and documentation. The document provides requirements and application guidance for practitioners performing assurance engagements.
This document outlines standards for assurance engagements other than audits or reviews of historical financial information. It defines key terms and sets requirements regarding conduct of the engagement, quality control, professional skepticism, planning and performing procedures, obtaining evidence, consideration of subsequent events, forming the assurance conclusion, and reporting. The objectives are for the practitioner to obtain reasonable or limited assurance and express a conclusion to enhance users' confidence in the subject matter against the criteria.
This document provides summaries of the scopes and key terms defined in four ISO standards: ISO/IEC 27001:2013 on information security management systems, ISO 37001:2016 on anti-bribery management systems, ISO 9001:2015 on quality management systems, and ISO/IEC 20000-1:2018 on service management systems.
The summaries describe the purpose and focus of each standard, including establishing requirements for information security, anti-bribery practices, quality management, and service delivery management systems. Key terms defined in each standard are also summarized, such as those relating to audits, objectives, documentation, and organizational scope.
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- It defines terms related to quality control and sets out requirements for firms to establish policies and procedures addressing leadership responsibilities, relevant ethical requirements, client acceptance, human resources, engagement performance, and monitoring.
- Application guidance is also provided to help firms implement the quality control system requirements.
Sustainability report assurance, or sustainability assurance or sustainability audit, is a process by which an independent third party evaluates and provides assurance on the sustainability information disclosed in a company's sustainability report. The purpose of sustainability report assurance is to enhance the credibility and reliability of the reported information, providing stakeholders with confidence in the organization's sustainability performance and practices.
The document provides a justification study for a proposed new International Standard on quality management systems for private security companies. It identifies the relevant parties that would be affected, including private security companies, their clients, certification bodies, governments, and non-governmental organizations. Over 200 technical experts from various backgrounds participated in developing a similar American National Standard. The proposed standard would provide requirements and guidance for private security companies to operate legally and respect human rights.
Business Continuity Management System ISO 22301:2012 An OverviewAhmed Riad .
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The document is a newsletter from CAW Consultancy providing updates on standards, legislation, and other industry news. It discusses the new ISO 18788 standard for private security management systems, which provides a framework to ensure security operations meet requirements. It also summarizes other new laws and standards around GDPR, employment, health and safety, and environmental regulations. The newsletter promotes CAW Consultancy's services including ISO consultancy, digital management systems, and certification services. It highlights some client successes and announces charity sponsorship opportunities.
This document provides an overview and introduction to assurance services. It discusses the value that assurance reporting can provide in building confidence in information by providing an independent examination and conclusion. It acknowledges some of the challenges in expanding assurance into new areas beyond financial reporting, but emphasizes that the international assurance framework allows for flexibility to address emerging needs. The document outlines features of the Assurance Sourcebook, including explaining different types of professional services that can be provided, and providing practical guidance for structuring and delivering assurance engagements. It argues that professional accountants are well-suited to perform assurance services due to their training, ethics, expertise in applying judgement, and commitment to serving the public interest.
The document is an International Standard on Auditing (UK) that provides requirements and guidance for analytical procedures performed during an audit. Some key points:
- It defines analytical procedures as evaluations of financial information through analysis of plausible relationships among data.
- It requires the auditor to determine the suitability of substantive analytical procedures for assertions, evaluate the reliability of data used, develop an expectation of recorded amounts, and determine an acceptable difference threshold.
- It also requires the auditor to perform analytical procedures near the end of the audit to assist in forming an overall conclusion on the financial statements.
- The auditor must investigate significant differences identified during analytical procedures.
The document compares ISO 9001:2008 and the draft ISO 9001:2015 standard. Some key changes in the draft standard include a new 10-section structure aligned with other ISO management standards, an increased emphasis on risk management over preventative action, and considering the organization's context. Other changes involve terminology like replacing "documents" with "documented information" and "purchased product" with "externally provided products and services". The draft also removes exclusions and adds requirements related to monitoring, measurement, and management review.
This section summarizes the independence requirements for assurance engagements that are not audit or review engagements. It introduces the conceptual framework approach to evaluating independence, which involves identifying threats, evaluating their significance, and applying safeguards if necessary. For assertion-based assurance engagements, the firm and assurance team must be independent of the assurance client, who is responsible for the subject matter information. Independence is required to maintain both independence of mind and independence in appearance.
Este documento presenta un resumen de la Ley 2/2011 de Economía Sostenible de España. La ley tiene como objetivo mejorar el entorno económico del país a través de varias medidas como mejorar la calidad de la regulación, promover mercados financieros más transparentes, lograr la sostenibilidad financiera del sector público y fomentar la competitividad a través de la simplificación administrativa y tributaria, el desarrollo de telecomunicaciones y la innovación. También busca promover un modelo energético sostenible y medioambientalmente responsable
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2. 2 September, 2009
Contents
Purpose of this guidance 3
A. Guidance for Assurance Providers 4
A.1. Purpose of the AA1000AS (2008) 4
A.2. Using the AA1000AS (2008) 5
A.3. Accepting an AA1000AS (2008) Engagement 8
A.4. Conducting an AA1000AS (2008) Engagement 15
B. Informative Annexes 27
B.1 The AA1000 Series 27
B.2 The AA1000 Series in Translation 28
B.3 Keeping the AA1000 Series up-to-date 29
B.4 Useful References 30
B.5 Certification of Sustainability Assurance Practitioners 33
B.6 AA1000 Assurance Provider Membership and Licensing 35
B.7 AccountAbility Standards Technical Committee 36
B.8 About AccountAbility 37
3. 3 September, 2009
Purpose of this guidance
This guidance is for the use of Assurance Providers who provide assurance in
accordance with AA1000AS (2008). It is non-binding and is intended to provide guidance
on good practice and to enable a more detailed understanding of sustainability
assurance.
This guidance is one of three guidance documents that support the AA1000AS (2008).
The other two are ‘Guidance for Reporting Organisations Seeking Assurance to
AA1000AS (2008)’ and ‘Guidance for users of AA1000AS (2008) Assurance Statements’.
The standards and supporting documents can be freely downloaded from
www.accountability21.net/aa1000series
4. 4 September, 2009
A. Guidance for Assurance Providers
A.1 Purpose of the AA1000AS (2008)
The purpose of AA1000AS (2008) is to provide assurance of more than just the
reliability of information. The purpose is also to evaluate the nature and extent of an
organisation’s adherence to the AccountAbility Principles. The two types of AA1000AS
(2008) assurance emphasize this distinction.
The starting point of AA1000AS (2008) assurance is always public disclosure.
Transparency is a fundamental element of being an accountable organisation.
However, assurance according to AA1000AS (2008) needs to go beyond what is reported
and examine the systems and processes that underpin it.
AA1000AS (2008) is for immediate use, however, statements using the AA1000AS (2003)
will be accepted until January 2010 when the 2003 edition will be withdrawn.
5. 5 September, 2009
A.2 Using the AA1000AS (2008)
2.1 Types of AA1000AS (2008) engagement
There are two types of AA1000AS (2008) sustainability assurance.
Type 1 evaluates the nature and extent of adherence to the AA1000 AccountAbility
Principles (AA1000APS 2008). This is assurance of organisational behaviour. It uses
disclosed information as its starting point but investigates the underlying systems,
processes and sustainability performance information to arrive at its conclusions.
In a Type 1 assurance engagement the assurance provider takes sustainability
performance information into consideration in order to evaluate adherence to the
principles. However, verification of the reliability of that information only takes
place in a Type 2 engagement.
In a Type 2 assurance engagement the assurance provider gives findings and
conclusions on the AccountAbility Principles and also verifies the reliability of
specified reported sustainability performance information. To verify the reliability
and accuracy of performance information the assurance provider will also need to
look at underlying systems, processes and data.
In a Type 2 engagement the work relating to the principles and that relating to
performance information is performed simultaneously. The anticipated outcomes of
the work relating to performance information can feed into the opinion on the
principles.
AA1000AS (2008) cannot be used only to provide verification of sustainability
performance information. It must include an evaluation of the nature and extent of
adherence to the AA1000APS AccountAbility Principles (2008).
Although AA1000AS (2008) is designed for external assurance based on public
disclosure it may also be used by internal assurance providers. Internal assurance
can be useful for organisational learning and can usefully support external
assurance.
2.2 Levels of AA1000AS (2008) assurance
6. 6 September, 2009
The intent is for AA1000AS (2008) to provide a frame that does not exclude but
complements and accommodates other assurance practices such as those of
International Standard on Assurance Engagements 3000 (ISAE 3000) issued by the
International Auditing and Assurance Standards Board (IAASB) of the International
Federation of Accountants (IFAC) as well as national assurance standards.
High and moderate assurance levels are designed to be consistent with reasonable
and limited assurance respectively as articulated in ISAE 3000 (2003) and the
overarching IAASB Framework for Assurance Engagements.
Assurance providers who are obliged to use assurance standards issued by
(inter)national accounting bodies can do so within the context of an AA1000AS
(2008) assurance engagement.
2.3 References to the use of the standard
Only assurance engagements that have been conducted according to the
requirements of the standard and have published an assurance statement that
meets the requirements of the standard will be able to claim that assurance has
been provided in accordance with AA1000AS (2008). These statements will be
eligible for inclusion on the CorporateRegister.com list of AA1000AS (2008) assured
reports. It is good practice for users of the standard to notify
CorporateRegister.com.
CorporateRegister.com will continue to list assurance statements that are in
accordance with AA1000AS (2003) until the end of December 2009. From January
2010 it will only include statements that are in accordance with the AA1000AS
(2008).
2.4 Relationship to other standards and guidance
AA1000AS (2008) is designed to complement and enhance the use of guidelines for
sustainability reporting and to be applicable within the context of other relevant
performance, systems and process standards, guidelines and assurance frameworks.
7. 7 September, 2009
Given that this is an overarching standard it is to be expected that during an
assurance engagement a range of other standards will be cited. Assurance providers
will look for standards and guidelines that provide
• suitable sustainability performance criteria,
• indicators supported by appropriate protocols,
• suitable systems and process criteria and associated certification programs,
• product and labelling criteria and associated certification programs,
• procedures that supplement the requirements and guidance in this standard,
• benchmarks that can be used to evaluate adherence to the principles and
performance,
• evidence of commitment to principles or codes of practice.
Where other standards have their own certification or verification programs,
certificates or verification statements from these programs may be included as
evidence by assurance providers.
8. 8 September, 2009
A.3 Accepting an AA1000AS (2008) Engagement
The assurance provider decides whether to accept an engagement and whether it is
possible to use the AA1000AS (2008). This decision recognises that assurance is an
iterative process and that the report preparer will often make changes in response to
the preliminary findings of the assurance provider. It is therefore important to evaluate
the report preparers capacity and willingness to respond to these findings during the
assurance process. The assurance provider must make itself fully aware of any
limitations and the potential assurance engagement risk.
It is also important to understand that the sustainability assurance process is not an
end-of-pipe process; that is, it does not happen after the report has been written.
Assurance is often an ongoing process that takes place during the period of information
gathering, and report preparation and completion. For some organisations assurance
begins 6 – 8 months before the publication of a report.
3.1 Scope of the engagement
The scope of the engagement will be either Type 1 or Type 2 (see 2.1 above). If it
is Type 1 the assurance provider uses public disclosures as the starting point but is
not limited by these. For Type 1 assurance it is the duty of the assurance provider
to investigate and challenge, for example, the mapping of stakeholders, the range
of issues determined to be material, the organisational boundaries drawn, and the
limits to the organisation’s disclosures.
In a Type 2 engagement the work relating to the principles and that relating to
performance information is performed simultaneously. The anticipated outcomes of
the work relating to performance information can feed into the opinion on the
principles.
While it may be preferable to assure sustainability performance information for all
material issues, for Type 2 assurance it is acceptable for an assurance provider to
assure specified sustainability performance information. When this is done the
assurance statement states why the given performance information was selected
and how this relates to the determination of material issues and the expectations
9. 9 September, 2009
of stakeholders (or refers to the organisation’s disclosures regarding the scope of
the engagement).
It is important to understand how the intended audience of the assurance
statement has influenced the scope of the engagement. This will be more complex
when an assurance engagement includes different forms of disclosure rather than a
single report. Identifying the intended audience can help an assurance provider
understand and evaluate the inclusion or exclusion of information in the public
disclosures. Understanding the audience provides an argument for why certain
performance information has been specified in a Type 2 assurance engagement.
It is also important to understand the effects of a limitation in the organisational
boundary on the scope of the report. Using the GRI boundary protocol is useful and
acceptable. The assurance provider evaluates the suitability of criteria for defining
the reporting boundary to determine if they ensure inclusion of all material
economic, social and environmental impacts of the organisation, including where
relevant those not directly under its control such as joint ventures, suppliers,
contractors and products. If an assurance provider concludes that the applied
boundary does not capture all material impacts, its findings in this respect are
included in the assurance statements.
3.1.1 Disclosures covered
It is acceptable to include in an assurance engagement more than one source of
disclosure (e.g. a group level report, a single issue report, web-based
information). When doing so, the assurance provider needs to ensure that any
assurance statement attached to any single disclosure is clear about the
disclosure the statement refers to. The assurance provider places any assurance
provided within the context of overall organisational adherence to the
AccountAbility Principles.
3.1.2 Suitable Criteria
The assurance provider needs to establish which criteria to use in the assurance
engagement.
10. 10 September, 2009
The criteria for evaluating the nature and extent of adherence to the
AccountAbility Principles are found in AA1000APS (2008). These are the criteria
that must be used.
Suitable criteria for the sustainability performance information subject to
assurance are the responsibility of the reporting organisation. They may choose
to make use of generally-accepted, publicly developed criteria (which are
preferred) and/or proprietary or internally developed criteria (internal
reporting guidelines). The former are preferable as comparability between
company sustainability performance is difficult to achieve when there are
variations in how the information is compiled and presented. Criteria need to
be publicly available even if specifically developed. If the criteria are not
publicly developed this is a limitation and should be acknowledged in the
assurance statement.
Organisations may find suitable criteria in reporting guidelines such as GRI G3,
in systems standards such as ISO 14001, BS8900 or SA8000, in issue specific
standards such as the various sustainable forest management standards, the fair
trade labelling guidelines, labour standards, human rights declarations or
principles for countering bribery. It is important to be as explicit as possible
about the criteria.
Sustainability reports often include opinion/perception data. This may raise
issues of validity rather than simply accuracy of data. There may be a need to
look at survey methodologies to see that they are valid and that the stated
results meet agreed standards for validity.
The criteria are agreed with the reporting organisation before the engagement
begins.
3.1.3 Level of assurance
It is acceptable to obtain different levels of assurance for different parts of the
assurance engagement. For example, the assurance provider may obtain only a
moderate level of assurance for the evaluation of adherence to the principles
and a high level of assurance for the evaluation of sustainability performance
11. 11 September, 2009
information e.g. greenhouse gas emissions. Or, the assurance provider may
obtain a high level of assurance for performance information on water usage
but only a moderate level of assurance for performance information on supply
chain working conditions.
It is important to clearly state in the assurance statement what level of
assurance has been obtained and for what.
3.2 Independence and Impartiality
The minimum requirements for independence and impartiality set out in AA1000AS
(2008) provide a frame within which claims of independence can be made and
defended. Some professions and organisations may have differently formulated
tests of independence e.g. the IFAC’s Code of Ethics for Professional Accountants
and the CSAP Code of Practice. These are appropriate frameworks to evaluate
threats to independence, evaluate the significance of threats and, if those threats
are other than clearly insignificant, identify and apply safeguards to eliminate the
threats or reduce them to an acceptable level, such that independence is not
compromised. These or other frameworks may be applied as long as the assurance
provider meets the requirements of AA1000AS (2008).
3.3.Competence
Individual practitioners and organisational providers need to be able to
demonstrate and defend their competencies.
3.3.1 Assurance practitioner competence
The standardisation and evaluation of practitioner competence draws on the
qualifications and competencies developed by existing disciplines. However,
sustainability assurance is a distinct discipline and is best served by a distinct
set of competencies (acknowledging that it draws from other disciplines).
Assurance practitioner competency requirements reflect both the technical
abilities of the practitioner and their underlying commitment to furthering
sustainable development outcomes. Ethical values associated with this latter
12. 12 September, 2009
commitment should deepen and reinforce professionalism and effectiveness.
Such ethical values include, but are not restricted to, integrity, objectivity,
professional competence, due care and professional behaviour.
Sustainability Assurance Practitioner competence is currently codified and
certified in the Certified Sustainability Assurance Practitioner (CSAP) program
administered by IRCA ( www.irca.org ).
3.3.2 Assurance provider competence
Providers need to ensure they have the full range of competencies required
across the team of practitioners. This is why sustainability assurance is usually
conducted by a team rather than an individual. The team is likely to have
knowledge, experience and skills in the following:
• auditing;
• the subject matter of the examination;
• management and information systems;
• external reporting and reporting standards, as well as the relevant
social and political issues.
Knowledge of auditing may include:
• Knowledge of, and experience in, providing assurance on information other
than financial information in general and in the field of sustainability reporting
in particular, including the application of the relevant accountancy and non-
accountancy assurance standards.
• Knowledge of the sector.
• Familiarity with the social environment of the reporting organisation.
Knowledge of subject matter
• Knowledge of environment issues and of the associated technical risks.
• Knowledge of the social and economic aspects considered, or which should be
considered, by the sustainability report.
13. 13 September, 2009
• Knowledge of current environmental, social and/or employment legislation, as
well as of sectoral, national and/or international agreements, rules,
conventions and/or protocols.
• Knowledge of sustainability risks in the relevant chain, associated standards and
international developments.
Knowledge of management and information systems
• General understanding of relevant management systems, such as environmental
management systems or health and safety systems, as well as of the relevant
standards, such as ISO 14001 and SA 8000;
• Knowledge and experience of assessing the adequacy of internal information
systems for collecting and reporting on the intended information, including the
internal control aspects.
Knowledge of external reporting and reporting standards, as well as of the relevant
social and political issues
• Knowledge of the relevant standards for external reporting , such as the GRI's
“Sustainability Reporting Guidelines”, and other comparable national or
international reporting standards and recommendations.
• Understanding of the current major social and political issues in the area of
sustainable development, both national and international.
• Understanding of the opinions, views and interests of intended users, including
their legitimate information needs.
• Familiarity with the social environment of the reporting organisation.
The leader/manager of the assurance provider team needs to be adequately
qualified and experienced. A Lead CSAP qualification is an example of such
competence. Organisational provider accreditation does not currently exist for
sustainability assurance providers.
3.3.3 Using the work of an expert
The subject matter and related criteria of some assurance engagements may
include aspects requiring specialized knowledge and skills in the collection and/or
evaluation of evidence. In these situations, the assurance provider may decide to
14. 14 September, 2009
use the work of persons referred to as experts, who have the required knowledge
and skills.
When the work of an expert is used in the collection and evaluation of evidence,
the assurance provider and the expert should, on a combined basis, possess
adequate skill and knowledge regarding the subject matter and the criteria for the
provider to determine that sufficient appropriate evidence has been obtained.
The assurance provider should be involved in the engagement and understand
the work for which an expert is used, to an extent that is sufficient to
enable the assurance provider to accept responsibility for the conclusion on the
subject matter information.
The assurance provider should obtain sufficient appropriate evidence that the
expert’s work is adequate for the purposes of the assurance engagement.
3.4 Due care
The requirement for due care is based on existing requirements in other
professions. Other tests for due care may be used when required as long as the
AA1000AS (2008) requirements are met.
3.5 Engagement Agreement (contract)
The minimum criteria for an engagement letter are set out in the AA1000AS (2008).
A best practice engagement agreement would include:
• objectives, including the intention to provide assurance in accordance with
AA1000AS (2008)
• responsibilities of reporter and assurance provider
• subject matter
• applicable code of conduct
• scope (including type and level)
• standards to be used
• assumptions regarding reporting criteria and evidence
15. 15 September, 2009
• requirements for evidence
• summary of activities, including milestones, timeframes and progress reporting
requirements
• assurance report and assurance statement requirements
• confidentiality requirements
• a declaration of independence by the assurance provider
• risks and constraints
• liability
• fees and costs
• any special requirements relating to web-site reporting or translations
16. 16 September, 2009
A.4 Conducting an AA1000AS (2008) Engagement
4.1 Planning the engagement
A best practice assurance plan would contain details of:
• the objectives of the engagement including:
scope,
level of assurance,
standards to be used, and
criteria to be used;
• the assurance strategy, including risk assessment;
• the tasks and activities, including
evidence gathering methods,
resources requirements (human, financial, technological), and
schedule (dates and duration);
• the evidence requirements (depth, breadth, type, sources of evidence,
sampling protocols);
• the resource requirements;
• the roles and relationships;
• identification of key reporting organisation and assurance provider contacts;
and
• reference documents, protocols, checklists and other working documents to be
used.
4.1.1 Engagement risk
The practitioner should reduce assurance engagement risk to an acceptably low
level in the circumstances of the engagement. In general, assurance engagement
risk comprises inherent risk, control risk and detection risk. The degree to which
the assurance provider considers each of these components is affected by the
engagement circumstances.
The assurance provider needs to obtain an understanding of the subject matter and
other engagement circumstances; sufficient to identify and assess the risks of the
17. 17 September, 2009
subject matter information being materially misstated; and sufficient to design and
perform further evidence-gathering procedures.
4.2 Performing the engagement
Performing the engagement involves collecting and evaluating evidence about the
subject matter against suitable criteria to arrive at a set of findings and
conclusions. It is therefore important to have a clear understanding of the subject
matter, criteria, and evidence required.
The scope of the engagement establishes the subject matter. For an AA1000AS
(2008) assurance engagement this is either a Type 1 or a Type 2 engagement. So
the subject matter relates to the principles in AA1000APS (2008) and, for Type 2,
the specified disclosures (information) on sustainability performance.
The criteria for the principles are found in the AA1000APS (2008). The criteria for
sustainability performance information are found in a range of other sources,
including other standards and guidelines. These need to be identified and agreed
before the engagement begins.
The evidence is all the things an assurance provider evaluates: documentation,
systems and processes, internal controls, the data, the interview records and so on.
The assurance provider needs to have a clear plan for the breadth, depth and time
period of the evidence required. Assurance providers can use, where relevant,
accepted sampling protocols and have in place internal procedures for determining
what evidence they need and for evaluating when evidence is acceptable
(sufficient).
When evaluating the nature and extent of adherence to the AA1000 AccountAbility
Principles (2008) the assurance provider will focus on the profile of the organisation
and the management approach. In other words: who are they, what do they do and
how do they understand and manage their sustainability issues. In evaluating the
principles the assurance provider will also look for evidence of the consistency and
credibility of the sustainability performance information. Since the evaluation of
adherence to the principles does not have to be assertion based (that is, the
18. 18 September, 2009
assurance provider is not simply testing the validity of an assertion) but may also
be based on direct investigation and discovery, the evidence sought need not be
limited to that which would be required to validate an assertion in the
organization’s disclosures.
When evaluating the reliability of specified sustainability performance information
on the other hand, the assurance provider needs to seek out evidence that is
relevant to the performance claim in the public disclosure that is being assured.
Once again this will include a wide range of evidence (e.g. on systems and
processes in place and systems and process performance, on data gathering
practices and competencies, on the accuracy of calculations). The evidence
gathered and reviewed needs to be comprehensive and balanced.
The assurance provider needs to assess the quality of the information it is
evaluating. The GRI G3 Information Quality Principles can be used as reference
point regardless of whether the report is declared a GRI report.
A set of tests for quality of information might consist of the following:
Reliability
• Has information been gathered, recorded, compiled, analysed, and disclosed in
a way that, when examined, establishes the quality and materiality of the
information?
• Can the original source of information be identified?
• Is there support for assumptions or complex calculations?
• Is representation available from the original data or information owners,
attesting to its accuracy within acceptable margins of error?
Clarity
• Does the behaviour or information meet the needs of stakeholders?
• Can stakeholders understand the behaviour or find the information they want
without unreasonable effort?
• Are technical terms, acronyms and jargon avoided or explained?
• Is information accessible?
19. 19 September, 2009
Balance
• Are behaviour and information unbiased and are selections, omissions, or
presentation formats that are reasonably likely to unduly or inappropriately
influence the decisions or judgments of a stakeholder avoided?
• Are both positive and negative trends in performance on a year-to-year basis
addressed?
• Is the emphasis on the various issues proportionate to their relative materiality?
Comparability
• Can behaviour and information be compared on a year-to-year basis?
• Can behaviour and information be compared on a year to year basis to that of
industry peers?
• Can the organisation’s performance be compared with appropriate benchmarks?
• Can any significant variation in the boundary, scope, length of reporting period,
or information covered in the report be identified and explained?
• Are generally accepted protocols for compiling, measuring, and presenting
information used?
Accuracy
• Are data measurement techniques and bases for calculations adequately
described, and can they be replicated with similar results?
• Is the margin of error for quantitative data small enough not to substantially
influence the ability of stakeholders to reach appropriate and informed
conclusions on performance?
• Is there an indication of which data has been estimated and the underlying
assumptions and techniques used to produce the estimates, or where that
information can be found?
• Is qualitative information valid on the basis of other evidence reviewed?
Timeliness
20. 20 September, 2009
• Does behaviour and information clearly indicate the time period to which it
relates, when it will be changed or updated, and when the last changes or
updates were made?
4.2.1 Evaluation of Adherence to the AA1000 AccountAbility Principles
There are three AccountAbility principles: the Foundation Principle of
Inclusivity, the Principle of Materiality and the Principle of Responsiveness.
Completeness, which was presented as a principle in the 2003 edition of the
AA1000AS, is no longer included as a principle in AA1000APS.
The criteria in AA1000APS (2008) are used to evaluate the nature and extent of
adherence to the AccountAbility Principles. These work together and, in
practice, are not considered in isolation from each other.
AA1000 AccountAbility Principle of Inclusivity
Inclusivity is the foundation principle. Without it there is no accountability.
The AA1000 Stakeholder Engagement Standard (AA1000SES) establishes
requirements for effective, quality stakeholder engagement and may be
considered when evaluating adherence to the principle of inclusivity.
The assurance provider needs to establish what evidence is required to
determine the nature and extent of adherence to the foundation principle of
inclusivity.
AA1000 AccountAbility Principle of Materiality
The concept of materiality comes from financial reporting and auditing.
Materiality for financial reporting is defined as follows:
‘Information is material if its omission or misstatement could influence the
economic decisions of users taken on the basis of the financial statements’.
21. 21 September, 2009
A material misrepresentation or omission occurs when information is not
disclosed or, if disclosed, is in some way distorted such that in either case it is
likely to change the decisions, actions and behaviour of stakeholders or the
organisation itself.
Materiality is based on a threshold or cut-off point rather than being a primary
qualitative characteristic of information in order to be useful. In practice,
financial impact thresholds are established that define the ‘magnitudes’ that
are deemed material. The Federation of European Accountants (FEE)
publication “Fee Discussion Paper – Key Issues in Sustainability Assurance – An
Overview” indicates that it is important to consider materiality when
determining evidence gathering requirements; and that when considering
materiality the practitioner needs to understand what factors will influence
the decisions of intended users. The relative importance of qualitative and
quantitative factors in determining materiality is a matter of professional
judgement.
In the sustainability context, materiality refers not only to a material
misstatement or omission in reporting but also to the relevance and significance
of an issue to an organisation and its stakeholders. Material issues are the issues
that are taken into consideration when the organisation or its stakeholders
make decisions.
The reporting organisation is responsible for determining what it considers to
be material. In making this determination, it needs to understand and respond
to what is material to its stakeholders. While stakeholders participate in and
influence the reporting organisation’s determination of what it will treat as
material, they do not, unless explicitly assigned, have responsibility for final
decisions. This then becomes a governance issue for the reporting organisation.
The determination needs to be made in a robust and transparent manner which
is reflected in governance structures.
The AA1000AS (2008) requires the assurance provider to assess the
organisation’s determination of material issues in relation to a range of criteria
and not just in relation to financial thresholds. As in the case of financial
22. 22 September, 2009
reporting and auditing, an issue, concern or impact is material if it could
influence the decisions and behaviour of stakeholders or the organisation itself.
The determination of materiality needs to be systematic and defensible.
AccountAbility has published two studies that look at the materiality
determination process: Redefining Materiality, and The Materiality Report.
These studies provide a benchmark against which processes for determining
materiality may be evaluated.
A reporting organisation, with its stakeholders, determines what is material, to
whom, why and at what point. Determining materiality is often approached as a
two part process: determining what is relevant and then determining which
relevant issues are most significant. "Relevance" is about what matters and
“significance” is about how much it matters. The outcomes of this process will
include a list of the most material issues as well as a set of relevant issues, not
considered to be the most material to the organisation, but still important to
stakeholders and therefore still need to be managed. This process and the
outcomes are reviewed and the outcomes integrated into decision making.
The relevance of an issue is determined in relation to objective sustainability
criteria. AccountAbility has developed the 5-part Materiality Test, which is
explained in detail in Redefining Materiality. While this process intends to
provide a benchmark for analysing relevance, it is not a requirement. The
process identifies and tests issues in relation to:
• direct financial impacts,
• policy-related performance,
• organisational peer-based norms,
• stakeholder behaviour and concerns, and
• societal norms.
Significance is determined by prioritising relevant issues. This prioritisation is
made based on suitable and identified thresholds. The determination process
may have a number of thresholds, for example, a threshold for the most
material issues and a lower threshold for relevant issues that are managed or
those that are important to specific stakeholder groups but are not material.
23. 23 September, 2009
Issues that pass neither of these thresholds would not need to be addressed,
although it may still be important to communicate with stakeholders for whom
they are a concern why they are not being addressed.
AA1000 AccountAbility Principle of Responsiveness
A reporting organisation needs to respond to material issues, that is, to develop
and implement appropriate and adequate policies, strategies and plans
consistent with stakeholder and organisational interests and expectations.
As responses to material issues compete for available resources, the responses
need to be prioritised. This prioritisation needs to be consistent with other
strategies and plans, as well as with stakeholder interests. A systematic process
for determining the relevance and significance of material issues will provide
the basis for decisions about priority. If there are material issues that have not
been responded to, this needs to be communicated.
An assurance provider evaluates how the reporting organisation has responded
to material issues and how it has prioritised its response. An appropriate and
adequate response will take into account the relevant science, industry
benchmarks and best practice, and organisational capacity.
An assurance provider evaluates whether the reporting organisation has
allocated adequate resources. Resources are adequate when they allow the
reporting organisation to achieve its stated commitments within the stated
time frame and to communicate its response in a way that is consistent with
stakeholder interests.
An assurance provider evaluates whether the reporting organisation has
responded in a timely fashion. And take into account changes in maturity of
issue.
An assurance provider evaluates the access of stakeholders to the process for
developing responses (policies, strategies, plans), and to information about
responses.
24. 24 September, 2009
A Note on Completeness
Completeness is no longer included as a principle in AA100AP (2008). However
it remains an important concept in providing assurance on adherence to the
three AccountAbility Principles.
Completeness is about being comprehensive and balanced.
Completeness considers:
• The breadth of understanding: for example, has the organisation covered
the landscape, or has it left out anything?
• The depth of understanding: for example, has the organisation considered
all aspects of the impact of the issues; does it fully understand the nature
of stakeholder concern?
• The time period: for example, does the organisation understand the
maturity of the issue and its capacity for response, and does it understand
how to respond in the long term as well as the short term.
• The balance: is the information unbiased and are both positive and negative
trends addressed.
The assurance provider brings an understanding of completeness to the
evaluation of the nature and extent of adherence to the principles and the
reliability of performance information.
4.2.2 Evaluation of specified sustainability performance information
When evaluating specified sustainability performance information the assurance
provider will focus on the reliability of reported information. The evaluation
will therefore cover the (qualitative and quantitative) assertions made by the
organisation about its sustainability performance, as well as the underlying
systems, processes, information and data.
The assurance provider brings an understanding of completeness to the
evaluation of the reliability of performance information.
25. 25 September, 2009
4.2.3 Obtaining evidence
The assurance provider needs to obtain sufficient appropriate evidence on
which to base conclusions. Sufficiency is the measure of the quantity of
evidence. Sufficient appropriate evidence is obtained as part of an iterative,
systematic engagement process. Appropriateness is the measure of the quality
of evidence; that is, its relevance and its reliability. The assurance provider
considers the relationship between the cost of obtaining evidence and the
usefulness of the information obtained. However, the matter of difficulty or
expense involved is not in itself a valid basis for omitting an evidence-gathering
procedure for which there is no alternative. The assurance provider uses
professional judgment and exercises professional scepticism in evaluating the
quantity and quality of evidence, and thus its sufficiency and appropriateness,
to support the assurance report.
4.2.4 Representations by the reporting organisation
The assurance provider may obtain representations from the reporting
organisation,(responsible party) as appropriate. Written confirmation of oral
representations reduces the possibility of misunderstandings between the
practitioner and the reporting organisation.
4.2.5 Limitations
If the scope of the report has been limited in any way – in terms of the range of
issues, the declared audience or in terms of the way the organisational
boundaries are drawn - the assurance provider needs to acknowledge this in its
evaluation of adherence to the principles and in the findings and conclusions.
Even if the scope of the report is limited, the assurance provider still evaluates
the nature and extent of the organisation’s adherence to the principles. In
evaluating adherence to the principles, the assurance provider provides
conclusions on the transparency of the organisation. This takes any limitations
in reporting into account.
It is important to be explicit about any limitations related to the engagement,
for example in the scope or evidence gathering. If management describes
26. 26 September, 2009
limitations in the report itself then the assurance provider may refer to these in
the assurance statement, rather than repeating them.
4.2.6 Documentation
Standard audit practice, as well as common sense, requires retention of all
relevant documents that are needed to substantiate the findings and
conclusions in the assurance statement. Confidentiality and security are
important considerations in storing these documents for future reference.
4.2.7 Considering subsequent events
The assurance provider should consider the effect on the subject matter
information and on the assurance statement of events up to the date of the
assurance report. There is a need to be clear about the timing and dates of the
assurance process and statement. The extent of consideration of subsequent
events depends on the potential for such events to affect the subject matter
information and to affect the appropriateness of the practitioner’s conclusion.
Consideration of subsequent events in some assurance engagements may not be
relevant because of the nature of the subject matter.
4.3 Reporting by the Assurance provider
4.3.1 Assurance statement
AA1000AS does not prescribe the language to be used in a statement. However
to promote a level of consistency and comparability it does set down
requirement for the information in the statement. An assurance provider is not
limited by the minimum requirements in AA1000AS (2008). The purpose of the
statement is to provide assurance. The assurance provider keeps the audience
in mind and provides a statement that is clear, concise and meaningful.
A best practice assurance statement could include the following information:
• title,
• intended users of the assurance statement,
27. 27 September, 2009
• note on roles and responsibilities (assurance provider, reporting
organisation),
• description of the scope of the assurance engagement and its type (stating
either Type 1 or Type 2),
• assurance standard used, including reference to AA1000AS (2008)
• description of disclosures covered,
• note on criteria used,
• limitations (in the sustainability report, the engagement scope or evidence
gathering),
• description of methodology,
• statement on level of assurance (stating Moderate or High, or equivalent
from other assurance standards),
• findings, conclusions concerning adherence to the AA1000 AccountAbility
principles (in all cases),
• findings and conclusions concerning the reliability of specified information
(for Type 2)
• observations and recommendations including, where appropriate, whether
previous years' recommendations have been implemented,
• note on competencies and independence of assurance provider,
• name of the assurance provider, and
• place and date.
Conclusions need to be clear and to the point. There must be a conclusion on
each of the three AA1000 AccountAbility Principles and, for Type 2, on the
specified sustainability performance information. For adherence to the AA1000
AccountAbility Principles, conclusions will not normally be stated as a ‘yes’ or a
‘no’ but will articulate the nature and extent of adherence. So instead of
saying in the statement that: ‘in our opinion the organisation adheres to the
principle of materiality’, the assurance provider may state: ‘the organisation
has in place a procedure to determine its materiality sustainability issues’. It
then goes on to characterise the qualities and limitations of the procedure. It
can also state a conclusion on the results of the procedure. For example: ‘It is
our opinion that, as a result of implementing the procedure, no material issues
have been omitted.’
28. 28 September, 2009
Conclusions on disclosures on sustainability performance address the reliability
of the information and are based on the evaluation of evidence in relation to
the agreed criteria. The assurance statement may address the underlying
information systems and processes as well as the disclosed assertions.
Observations/Recommendations address deficiencies in adherence to the
AA1000 AccountAbility Principles and in the reliability and accuracy of
performance information. In the context of addressing deficiencies in
adherence to the AA1000 AccountAbility Principles, for example, when
addressing the adequacy of adherence to the principle of responsiveness, it may
be appropriate to provide recommendations on performance within the context
of sustainable development, however, observations on performance are not
mandatory.
4.3.2 Report to Management
Some clients may ask the assurance provider to prepare a more detailed report on the
conduct of the engagement, the findings, and the recommendations. If an assurance
provider is asked to prepare a separate report for management, the report conclusions
and recommendations of this report need to be consistent with those in the assurance
statement and should not include conclusions in relation to the engagement scope
which are not included in the assurance statement.
29. 29 September, 2009
B. Informative Annexes
B.1 The AA1000 Series
The AA1000 Series is comprised of
AA1000APS (2008) AccountAbility Principles Standard
AA1000AS (2008) Assurance Standard
AA1000SES (2005) Stakeholder Engagement Standard
The series is supported by Guidance Notes and User Notes. The Guidance Notes, for
example, Guidance for the Use of AA1000AS (2008), provide information on how to
apply the standards. The User Notes provide examples of the use of the standards.
To download the standards and for more information please visit
www.accountability21.net/aa1000series
30. 30 September, 2009
B.2 AA1000 Series in Translation
The AA1000AS (2003) has been translated into a number of languages. Translating the
standard into multiple languages enables wider international use of the standard, a
greater depth of understanding at the local level and increased consistency in the
quality of assurance engagements worldwide.
It is our intention to translate AA1000APS (2008), AA1000AS (2008) and the Guidance on
the Use of the AA1000AS (2008) into a number of languages. AccountAbility is always
looking for partners to work with to translate the standard into new languages. If
partnering on this is of interest, please contact the Head of Standards at
AccountAbility.
31. 31 September, 2009
B.3 Keeping Standards up-to-date
Standards are living documents that reflect progress in principles, practice, methods
and science. To maintain their currency, all standards are periodically reviewed (at a
minimum every five years) and where warranted new editions are published. Between
editions, amendments may be issued. Standards may also be withdrawn. It is important
that readers assure themselves they are using the current standard, which should
include any amendments which may have been published since the standard first
appeared.
Detailed information on The AA1000 Series of standards can be found on the
AccountAbility web site: www.accountability21.net/aa1000series
We welcome suggestions for improvement of our standards and encourage readers to
notify us immediately of any apparent inaccuracies or ambiguities. Please address any
comments to the Head of Standards at AccountAbility.
32. 32 September, 2009
B.4 References
• AA1000AS (2008)
Stakeholder Engagement
• The Stakeholder Engagement Standard, AA1000SES
• Stakeholder Engagement Manual, Volume 2
www.accountability21.net/publications.aspx?id=904
• Critical Friends - Stakeholder Panels Report www.stakeholderpanels.net
www.accountability21.net/publications.aspx?id=1088
Reporting
• GRI G3 Guidelines
www.globalreporting.org/ReportingFramework/G3Guidelines/
• Accounting for Good: the Global Stakeholder Report 2005 (The Second World-
wide Survey on Stakeholder Attitudes to CSR Reporting) Pleon Kohtes Klewes
GmbH / Pleon b.v., 2005 ~
• ACCA (2004) The Future of Sustainability Assurance
www.accaglobal.com/publicinterest/activities/research/reports/sustainable_a
nd_transparent/rr-086
• Canadian Reporting guidance www.sustainabilityreporting.ca
• Context (2006) Reporting in Context 2006: Global Corporate Responsibility
Reporting Trends www.econtext.co.uk/cover_scans/InContext2006.pdf
• Corporate Register www.corporateregister.com (Library of Reports)
• DEFRA Environmental Reporting Guidelines
www.defra.gov.uk/environment/business/envrp/guidelines.htm
• FORGE - Guidelines on Environmental Management and Reporting for the
Financial Services Sector www.abi.org.uk/forge/
• Friends of the Earth et al (2004) Lessons Not Learned: The Other Shell Report
www.foe.co.uk/resource/reports/lessons_not_learned.pdf
• Prepared by KPMG and SustainAbility for GRI, 2008. "Count me in: The Readers’
take on sustainability reporting",
33. 33 September, 2009
• KPMG (2005) KPMG International Survey of Corporate Responsibility Reporting
KPMG/ UNEP (2006) Carrots and Sticks for Starters: Current trends and
approaches in Voluntary and Mandatory Standards for Sustainability Reporting
www.unep.fr/outreach/reporting/docs/Public-UNEPKPMG-Report-FIN.pdf
• UNEP/Sustainability (2004) ‘Risk and Opportunity’: Global Reporters 2004
Survey of Corporate Sustainability Reporting www.sustainability.com
• UNEP/Sustainability (2006) ‘Tomorrow’s Value’ Global Reporters 2006 Survey of
Corporate Sustainability Reporting www.sustainability.com
• WBCSD- www.wbcsd.org/
• GEMI (2004) Transparency: A Path to Public Trust www.gemi.org/Transparency-
PathtoPublicTrust.pdf
• WBCSD (2002) Sustainable Development Reporting: Striking the Balance
Eurobarometer 217: The attitudes of European citizens towards environment
(research Nov 2004, Published April 2005)
• UN Global Compact www.globalcompact.org (also document - A practical guide
to Communication on Progress (United Nations Global Compact and Making the
Connection: Using the GRI’s G3 Reporting Guidelines for the UN Global
Compact’s Communication on Progress)
• Environmental, Social and Sustainability Reporting on the World Wide Web: a
guide to best practice (ACCA/Corporateregister.com)
• Materiality: Redefining Materiality
www.accountability21.net/publications.aspx?id=1168
• Accountability (2006) The Materiality Report: Aligning Strategy, Performance
and Reporting www.accountability21.net/publications.aspx?id=560
Assurance
• Assurance: Certification as a sustainability assurance practitioner
htpp://www.accountability21.net/publications.aspx?id=368
• AA1000AS (2003): www.accountability21.net/publications.aspx?id=288
• AA1000AS (2003) Guidance note on Principles:
www.accountability21.net/publications.aspx?id=380
• Assurance Standards Briefing AA1000AS (2003) and ISAE3000:
www.accountability21.net/publications.aspx?id=390
34. 34 September, 2009
• User Note on the Application of the Principles of Materiality, Completeness and
Responsiveness as they Relate to the AA1000 Assurance Standard
www.accountability21.net/publications.aspx?id=1242
• The Future of Assurance www.accountability21.net/publications.aspx?id=456
• Assure View, Corporate Register, 2008
• The Materiality Report www.accountability21.net/publications.aspx?id=560
• Better Assurance through Better understanding
• IFAC Framework
• IAASB ISAE 3000
• COS 3410N
• FEE (2009), Policy Statement on Sustainability: Towards a Sustainable Economy:
the contribution of Assurance
• FEE, Key Issues In Sustainability Assurance - An Overview
35. 35 September, 2009
B.5 Certification of sustainability assurance practitioners
IRCA and AccountAbility have established a partnership to provide a professional
qualification in sustainability assurance, the Certified Sustainability Assurance
Practitioner Program (CSAP).
CSAP aims to:
• Enable practitioners to develop, validate and communicate their competence in a
systematic manner.
• Make it easier for organisations to identify credible assurance expertise.
• Improve stakeholder confidence in the expertise of sustainability assurance
professionals engaged by organisations.
• Develop a more systematic understanding of key competency requirements for
providing effective assurance, and so establish a basis for informing this and other
standards in future.
CSAP is intended for all practitioners worldwide including:
• those who work in CSR departments involved in the development of corporate
accountability programs;
• those who work in departments involved in internal (assurance) audit processes;
• those who provide consultancy services for organisations on sustainability assurance;
• independent assurance providers who undertake assurance processes; and
• those just starting out in the area of sustainability assurance.
CSAP offers certification at three grades:
Associate Sustainability Assurance Practitioner: an understanding of the field of
sustainability assurance gained by attending relevant training. This grade is most
relevant to those beginning their career in sustainability assurance, and those involved
in related topics
Sustainability Assurance Practitioner: an active practitioner with demonstrable
experience over a number of assignments with different clients or, for internal
36. 36 September, 2009
practitioners, over several assurance cycles covering a range of sustainability issues
Lead Sustainability Assurance Practitioner: active in the provision of sustainability
assurance and you have led a significant number of sustainability assurance
assignments either internally or as part of external assurance assignments. Experience
in stakeholder engagement as part of assurance assignments is essential, as is the lead
role in forming assurance judgements and the preparation of external or internal
assurance statements
37. 37 September, 2009
B.6 AccountAbility assurance provider membership and licensing
Assurance providers can be assurance provider members of AccountAbility.
Use of the standard to provide independent external assurance is under license.
For information on the Assurance provider member program and licensing please go to
the AccountAbility website: www.accountability21.net/aa1000series
38. 38 September, 2009
B.7 AccountAbility Standards Technical Committee
Jennifer Iansen Rogers, KPMG – Chair
Glenn Howard Frommer, MTR Corporation
Dominique Gangneux, ERM
Chuck Gatchell, Nike, Inc. (to February 2008)
Sean Gilbert, GRI
Adrian Henriques, Middlesex University
Vernon Jennings, Independent Consultant
Eileen Kohl Kaufman, SAI
Dave Lucas, Eskom
Paul Monaghan, Cooperative Financial Services
Johan Piet, Transparability
Preben J. Soerensen, Deloitte
Chris Tuppen, BT (to February 2008)
Ian Wood, BT (from February 2008)
David York, ACCA
39. 39 September, 2009
B.8 About AccountAbility
AccountAbility (www.accountability21.net) works to promote accountability
innovations for sustainable development. AccountAbility, founded in 1995, is a global,
not-for-profit self-managed partnership with bases in Beijing, Geneva, London, Sao
Paulo and Washington D.C., and country representatives in Brazil, Canada, China,
Jordan, Spain, Sweden and the US.
AccountAbility is a global network of leading business, public and civil institutions
working to build and demonstrate the possibilities for tomorrow’s global markets and
governance through thought leadership and advisory services. We work to:
• Enable open, fair and effective approaches to stakeholder engagement
• Develop and reward strategies for responsible competitiveness in companies, sectors,
regions and nations
• Create and develop effective collaborative governance strategies for partnerships
and multilateral organisations that are delivering innovation and value
• Set and influence sustainability standards