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.
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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.
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
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.
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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 provides an overview of ISO 55001 requirements for asset management. It describes the benefits of an asset management system in providing structure and reliable decision making. It explains the key parts of ISO 55001, including establishing the organizational context, leadership and commitment, planning, support, operation and control, performance evaluation, and improvement. It notes that the International Infrastructure Management Manual (IIMM) complements ISO 55001 by providing guidance on implementing asset management practices.
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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.
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
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.
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.
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 provides an overview of ISO 55001 requirements for asset management. It describes the benefits of an asset management system in providing structure and reliable decision making. It explains the key parts of ISO 55001, including establishing the organizational context, leadership and commitment, planning, support, operation and control, performance evaluation, and improvement. It notes that the International Infrastructure Management Manual (IIMM) complements ISO 55001 by providing guidance on implementing asset management practices.
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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.
Sustainability report assurance, also known as sustainability assurance or sustainability auditing, is a process designed to assess and provide credibility to an organization's sustainability reporting. Sustainability reports are documents that organizations produce to communicate their economic, environmental, social, and governance (ESG) performance and impacts to stakeholders, such as investors, customers, employees, regulators, and the public.
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The document provides frequently asked questions about changes in ISO 9001:2015, the revised international standard for quality management systems. It notes that the standard was updated to better address modern business needs and expectations, and to harmonize its structure with other ISO management standards. Key changes include adopting a common high-level structure, greater emphasis on risk-based thinking and organizational context, more flexible documentation requirements, and improved applicability for service organizations. The questions and answers provide details on these and other changes between ISO 9001:2008 and ISO 9001:2015.
ESG (Environmental, Social, and Governance) report assurance is a process that involves the independent examination and verification of a company’s ESG-related disclosures and data to ensure their accuracy, reliability, and compliance with established standards and guidelines. ESG reports are used by organizations to communicate their sustainability and responsible business practices to stakeholders, including investors, customers, regulators, and the general public.
Use this checklist to record evidence of conformance to the new and enhanced requirements of ISO/IEC 27001:2013. You may complete it
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This document provides guidance for auditors certifying companies to AS9100 quality management standards. It outlines Bureau Veritas Certification's expectations, including defining key processes and their interactions, establishing measurable objectives for monitoring processes, and ensuring control of outsourced processes. The guidance is intended to promote a common understanding of AS9100 requirements while not modifying the standard itself.
Business Continuity Management System ISO 22301:2012 An OverviewAhmed Riad .
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Guidance for reporting organisations seeking assurance to aa1000
1. 1 September, 2009
Guidance for Reporting Organisations
Seeking Assurance to AA1000AS (2008)
September, 2009
2. 2 September, 2009
Contents
Purpose of this guidance 3
A. Guidance for Reporting Organisations Seeking Assurance 4
A.1. Choosing AA1000AS (2008) 4
A.2. Preparing for assurance - understanding the role and activities of the
assurance provider 6
A.3. The role of explicit management assertions 9
A.4. During the assurance engagement 10
A.5. Responding to the assurance statement 11
A.6. How to select an assurance provider 12
B. Informative Annexes 14
B.1 The AA1000 Series 14
B.2 The AA1000 Series in Translation 15
B.3 Keeping the AA1000 Series up-to-date 16
B.4 Useful References 17
B.5 Certification of Sustainability Assurance Practitioners 20
B.6 AA1000 Assurance Provider Membership and Licensing 22
B.7 AccountAbility Standards Technical Committee 23
B.8 About AccountAbility 24
3. 3 September, 2009
Purpose of this guidance
This guidance is for reporting organisations preparing for assurance according to
AA1000AS (2008). It provides guidance on common issues relating to assurance from a
reporting organisation perspective.
When choosing assurance based on AA1000AS (2008), or any other assurance standard,
it is useful to understand what assurance based on AA1000AS (2008) offers the
reporting organisation, what the process involves and how to prepare for assurance.
This guidance is not intended to be comprehensive but aims to highlight areas to
consider before and during an assurance engagement to help maximise the value of the
assurance process.
This guidance is non-binding and is one of three guidance documents that support the
AA1000AS (2008). The other two are ‘Guidance for AA1000AS (2008) Assurance
Providers’ 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 Reporting Organisations Seeking Assurance to
AA1000AS (2008)
A.1. Choosing AA1000AS (2008)
When deciding whether or not to choose AA1000AS (2008) assurance it is useful to
understand what the process involves and the main benefits to a reporting
organisation.
In applying AA1000AS (2008) an external assurance provider evaluates an organisation’s
adherence to the AA1000 AccountAbility Principles - AA1000APS (2008) – and the
reliability and accuracy of specified sustainability performance information. The
evaluation is based on publicly disclosed information (typically found in CSR or
sustainability reports) and the systems, processes and information that underpin the
organisation’s disclosures. The results of this process are communicated publicly in an
assurance statement.
The value of the AA1000AS (2008) to an organisation is two-fold.
• External - independent assurance adds credibility to an organisation’s
reporting. The uniqueness of AA1000AS (2008) is that it provides assurance
against a set of principles as well as verification of performance information.
This gives readers and users of published information an independent view of
whether the organisation knows what sustainability issues are the most
important, and whether it has put in place appropriate and adequate responses
to these issues. Verification of data on its own does not carry the same
meaning. It is more relevant to know that the information is actually important
to the organisation’s ability to create value. Conclusions and recommendations
on adherence to the principles also allow for a much deeper understanding of
the organisation’s strategy and business model. This allows the reporting
organisation to establish an enhanced basis for trust and confidence and
improved decision making by its stakeholders and investors.
5. 5 September, 2009
• Internal - although the external benefit is fundamental to the AA1000AS (2008),
many organisations who use it suggest that the internal benefit can provide an
equally compelling business case, especially for those organisations whose
reporting systems are not yet fully matured. By questioning what issues are
being addressed and why, AA1000AS assurance can provide greater value than
verification style sustainability assurance that looks only at data quality.
Organisations that obtain AA1000 assurance highlight the value of having
independent sustainability experts review their process for; determining
material sustainability issues, commenting on the adequacy of their stakeholder
engagement and providing an evaluation of how sustainability fits into the
wider strategic aims of the business. Many organisations highlight that the
learning that comes from the process is valuable when trying to improve
sustainability management and performance as well as reporting.
The standard provides a rigorous framework for assurance while at the same time
providing enough flexibility to adapt to the context of individual organisations. It is not
a tick box, certification standard based on yes/no answers to fixed criteria. It results in
conclusions based on evidence that reflect the status of an organisation at a particular
point in time and provides recommendations to encourage continuous improvement.
AA1000AS (2008) can be used on its own or in conjunction with other generally used
assurance standards such as ISAE 3000.
6. 6 September, 2009
A.2 Preparing for assurance - understanding the role and activities of the
assurance provider
In preparing for an AA1000AS (2008) assurance engagement it is useful to understand
what an assurance provider will be doing: what subject matter will be evaluated, what
criteria will be used and what evidence it will be looking for. The assurance
engagement agreement or contract will spell this out but it is essential to discuss this
in detail with the assurance provider to avoid confusion of expectations and to ensure
the process adds value.
This preparation will allow the organisation to ensure that the necessary evidence is in
place and accessible, that internal stakeholders are aware that assurance will be taking
place and that cooperation is required.
All assurance engagements based on AA1000AS (2008) must evaluate the nature and
extent of adherence to the AA1000 AccountAbility Principles (2008). This is Type 1
assurance. In addition, Type 2 assurance means the assurance provider evaluates the
reliability of specified sustainability performance information. This allows more of a
verification style assurance for performance information. This evaluation of selected
performance information (Type 2) cannot be done without the evaluation of adherence
of the AA1000 AccountAbility Principles (Type 1) if the engagement is to be deemed in
accordance with AA1000AS (2008). It is up to the reporting organisation to agree with
the assurance provider the type of assurance they wish to carry out.
The assurance provider will evaluate adherence to criteria in the AA1000APS (2008) and
from additional guidance published by AccountAbility. In preparing for assurance it is
important to understand the principles, the evaluation criteria and the evidence an
organisation will be asked to provide. In general there is a clear difference between
the evidence that an assurance provider will look for when evaluating adherence for
Type 1 and when evaluating the reliability and accuracy for Type 2 assurance.
The AA1000 Stakeholder Engagement standard can be helpful in understanding how to
adhere to the principle of inclusivity. AccountAbility’s research publications Redefining
Materiality and The Materiality Report, can be helpful in understanding how to adhere
to the principle of materiality. Additional guidance is also being developed for the
principle of responsiveness.
7. 7 September, 2009
When evaluating adherence for Type 1 an assurance provider will first look for
evidence that systems and processes are in place that demonstrate adherence to each
principle. In addition to this an assurance provider will be looking for evidence that
systems are being implemented in a way that results in quality outputs and outcomes
and that they are effectively embedded in the core systems and activities of the
organisation.
When evaluating reliability for Type 2 an assurance provider will start by looking at the
“criteria” (see below) which the organisation has used as the basis for reporting its
sustainability performance and then at the data and information disclosed in relation
to those criteria. The assurance provider will want to examine the systems and
processes that are in place to collect, aggregate and internally review/validate the
information as well as what is included or excluded (specific topics or parts of the
organisation) and why.
Reporting criteria
The assurance provider will need to establish which criteria the reporting
organisation has used and which will form the basis for the assurance process. .
The criteria for evaluating the nature and extent of adherence to the
AccountAbility Principles are found in the AA1000APS (2008). These are the
criteria that must be assessed by the assurance provider.
The assurance provider will want to know which criteria the reporting
organisation has used to compile the sustainability performance information
subject to assurance. An organisation 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. In practice a mixture is quite common. The criteria
need to be publicly available even if specifically developed (internal
guidelines). If the criteria are not publicly developed this is a limitation and
will be mentioned in the assurance statement.
8. 8 September, 2009
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 anti-
corruption principles. 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. The assurance provider
may need to look at survey methodologies to see whether they are valid and
that the results are stated within accepted levels of probability and meet
agreed standards for survey validity.
The criteria should be agreed with the assurance provider before the
engagement begins.
9. 9 September, 2009
A.3 The role of explicit management assertions
The assurance provider will always use publicly disclosed information as the starting
point for the assurance engagement.
The assurance provider does not need to evaluate adherence to the principles based on
an explicit assertion, for example: ‘our organisation adheres to the principle of
materiality’. The assurance provider may evaluate adherence as it is embodied in the
reporting organisations public disclosures through direct investigation. That is, they
will look at what an organisation says are its material issues are and then investigate
how this determination was made. However, assurance based on explicit management
assertions can be in accordance with AA1000AS (2008).
Evaluations of specified sustainability performance information will be based of explicit
assertions. If, for example an organisation discloses the number of tonnes of CO2
emissions, they will evaluate the reliability of that assertion. They will look at a wide
range of evidence to assess the reliability of this assertion.
10. 10 September, 2009
A.4 During the assurance engagement
During the assurance engagement the reporting organisation will interact frequently
with the assurance provider. Understanding the roles of the reporting organisation and
the assurance provider, will make the assurance process more productive for both and
ultimately lead to a better outcome.
It is important for the reporting organisation to be open and to facilitate access to
people, sites and documentary evidence. But it is also important to continually
question and seek to better understand what the assurance provider is doing and why.
The assurance process is iterative. It requires assurance providers to gather evidence in
order to generate conclusions and recommendations. Preliminary findings may lead the
assurance provider to challenge the reporting organisation on certain points. The
assurance provider’s role is to question the reporting organisation on issues where they
feel that what is being disclosed does not match the evidence they have collected.
Understanding this dynamic is crucial to developing a good assurance process.
These challenges may result in an assurance provider asking for revisions to be made to
the report to avoid unnecessary negative conclusions in the public statement. It is
through this iterative process that assurance can lead to a better quality, more reliable
report as well as a more meaningful assurance statement.
When this iterative process takes place over the course of the reporting period rather
than at the end of the reporting period it gives the assurance provider a better
opportunity to understand and observe the systems and processes. It makes the
assurance process more valuable to the reporting organisation and readers of the
assurance statement. An ‘end of pipe’ approach rarely produces the same depth of
understanding and therefore the conclusions are often less meaningful.
11. 11 September, 2009
A.5 Responding to the assurance statement
An assurance provider will publicly state its conclusions and recommendations in an
assurance statement. As this statement is independent and externally provided, a
reporting organisation may not agree with everything that is said in it. While a
reporting organisation is unable to alter the content of the assurance statement it is at
liberty to provide an assurance statement response.
The response allows a reporting organisation to provide its point of view in relation to
parts of the assurance statement it may wish to take issue with or elaborate on. It also
enables the reporting organisation to outline planned improvements in response to
conclusions and recommendations in the assurance statement. It will usually be a short
response, approximately one page and should follow the assurance statement in any
report, so that readers can easily follow it and see the links.
12. 12 September, 2009
A.6 How to select an assurance provider
When selecting an assurance provider there are a number of considerations to take into
account. Setting objectives in relation to the assurance provider’s competencies and
approach is likely to result in increased value for an organisation and its stakeholders.
The list below provides a brief introduction to some of the things to consider when
selecting a provider.
Administrative Considerations
• Will the assurance provider deliver proactive and timely updates?
• Does the proposed account manager have experience of managing similar
accounts?
• Does the provider have the necessary quality control procedures in place?
• Will the approach to assurance delivery achieve the required levels of service?
Organisational Profile
• Does the provider have sufficient relevant experience in similar organisations?
• Does the provider have the necessary independence and can it demonstrate
mechanisms to ensure this independence is maintained?
• How many similar assurance engagements has the organisation conducted
recently?
• Is the organisation financially fit?
• Does the organisation have the brand and reputation in the marketplace?
• Does the organisation have quality control systems in place to ensure the
quality of assurance provision is sufficient?
• Does the provider have the geographic scale to undertake the work cost
effectively?
Technical Proposal
• Can the provider demonstrate a clear and detailed understanding of relevant
industry/sector issues?
• Can the provider demonstrate a clear understanding of the AA1000
AccountAbility Principles (2008) and of the core activities required for an
AA1000AS (2008) assurance engagement?
• Can the provider demonstrate a clear and detailed understanding of the scope?
13. 13 September, 2009
• Can the provider outline a clear and detailed work plan?
• Can the provider give a clear and detailed presentation of the proposed
deliverables?
• Can the provider give a clear and detailed demonstration of competencies and
capacities to deliver? Do all team members have the right qualifications and
experience? Do they have CSAP certificates or other relevant professional
qualifications? Are they an AccountAbility Assurance Provider Member?
• Can they provide a clear and detailed presentation of the organisation and
structure for delivery of assurance?
Cost Proposal
• Does the proposal include all costs and prices?
• Are all assumptions and cost components declared?
• Is the supplier willing to underwrite all and any start up costs?
• Does it provide value for money?
By weighting and evaluating considerations such as those above a reporting
organisation is able to evaluate which assurance provider is best positioned to deliver
the type and style of assurance it requires.
14. 14 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
15. 15 September, 2009
B.2 The 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.
16. 16 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.
17. 17 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",
18. 18 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
19. 19 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
• 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
20. 20 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
21. 21 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.
22. 22 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
23. 23 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
24. 24 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