The Stakeholder Engagement Manual Volume 2 - AccountAbility

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BAT's Reporting on Stakeholder Dialogues and Assurance by Bureau Veritas 17 See also the section ‘Principles and Standards for Stakeholder Engagement’ in the introduction. STAGE 5 In the material issues section of British American Tobacco plc’s Social Report 2004/2005, BAT reports on six topics identifi ed as being of material interest to the Group and its stakeholders, which emerged following stakeholder dialogue internationally over three reporting cycles. These topics are: Marketing and youth smoking prevention; Health risks and product information; Harm reduction; Public place smoking; BAT’s primary supply chain; Excise and tackling illicit trade. The stakeholder dialogue with UK companies in 2004/2005’s social reporting cycle therefore focused on these six topics. For each topic in this section, BAT includes in the report: an independently compiled dialogue report and stakeholders’ comments; all commitments made in the previous year and a report on progress. Furthermore, each topic is prefaced by an independent commentary from the UK’s Institute of Business Ethics. In addition to these ‘soft’ assurance mechanisms, BAT plc’s Social Report 2004/2005 report also underwent a thorough external assurance process which is carried out by Bureau Veritas using the AA1000 Assurance Standard. Bureau Veritas employs different symbols for different levels of assurance; the symbols mark different elements of the reports. The highest level of assurance ‘awarded’ meant that Bureau Veritas warranted that the information presented was supported by underlying evidence, the activities had been observed by the assuror, and the activities described were aligned to the requirements of the AA1000. Audit techniques employed by Bureau Veritas included: Face-to-face and telephone interviews with relevant British American Tobacco personnel, both at its headquarters in the UK and at local company level; Reviewing of relevant systems and processes in place where available; Detailed reviews of documentary evidence held at the British American Tobacco headquarters in London in relation to the activity conducted there and of information relating to British American Tobacco’s responses to the points raised in dialogue; Discussions with external parties to corroborate information where appropriate; Attendeding all stakeholder dialogue sessions held by British American Tobacco in London; Kenya and Brussels; Attended four consumer dialogue sessions held by British American Tobacco in the UK Reviewing reports compiled by the independent facilitators from each UK-based and international dialogue. Specifi cally when focusing on the use of a corporate responsibility report in relation to stakeholder engagement, the principles of materiality, completeness and responsiveness can be used to assess the quality of the report. Below is a checklist that you can use to check whether your report is aligned with these principles 17 . THE PRACTITIONER'S HANDBOOK ON STAKEHOLDER ENGAGEMENT | 127
Take action and review the engagement P17: REPORTING BACK AND GIVING ASSURANCE TO YOUR STAKEHOLDERS Checklist for Reporting to Stakeholders AA1000AS Principle Materiality …refl ect how the organisation defi nes which stakeholder issues are material to its business? …discuss what criteria are used in making decisions about materiality? …explain why the identifi ed stakeholders/issues are either material or not? …refl ect how dilemmas between different expectations regarding materiality are acknowledged? …discuss whether indicators and targets included in the report can be, and are, used in strategic and operational decision-making processes? Completeness …indicate how the organisation seeks to understand its performance and impacts relating to material issues (e.g. why it uses specifi c indicators, management and internal assurance processes etc)? …indicate how the organisation has decided on what performance aspects to include in its measurement (e.g. activities, products, sites and subsidiaries)? …indicate how the organisation integrates these measures with its core management, governance and change processes? …enable stakeholders to interpret the information in ways that is useful for their decision-making (e.g. ensuring accuracy of information)? Responsiveness Does the internal and / or external report. . . …discuss the reasoning used by the organisation in deciding what issues to respond to? …refl ect how the organisation allocates resources to enable the implementation of commitments to respond to material stakeholder issue? Do these resources appear adequate? …discuss how the organisation identifi es any shortfalls and subsequent corrective actions in relation to material issues? …specify targets relating to identifi ed improvement needs? What is the technical quality of these targets (i.e. are targets timely, measurable, specifi c, realistic etc.)? Finally, a report can also be a powerful tool for assuring your stakeholders. A high-quality report which meets many of the above criteria can assure stakeholders of the quality of your response to their concerns and expectations. However, more formal assurance of the process of stakeholder engagement, and of the resulting report, can enhance your credibility and build further trust. What is Assurance? Assurance is an evaluation method that uses a specifi ed set of principles and standards to assess the quality of a subject, such as an organisation’s internal and/or external report or stakeholder engagement activities, as well as the underlying systems, processes and competencies that underpin the organisation’s performance. Assurance includes the communication of the results of this assessment to provide credibility to the subject matter for its users. Assurance is not to be confused with audit, verifi cation or certifi cation. Assurance is the desired result. Audit, verifi cation and certifi cation are examples of tools to achieve such results, in addition to historical experiences, reputation, or indeed engagement itself. Source: AccountAbility 2005
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VOLUME 2
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Forewords Foreword by AccountAbilit
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Contents WELCOME STAGE 1 STAGE 2 ST
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Introduction OPENING NOTE Backgroun
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Introduction WHY ENGAGE? Th e past
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Introduction WHAT IS IN THIS HANDBO
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Forwards Introduction HOW TO USE TH
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Introduction PRINCIPLES AND STANDAR
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Introduction PRINCIPLES AND STANDAR
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Introduction PROCESS SUMMARY STAGE
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Introduction BEFORE YOU START Befor
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Think Strategically STAGE 1 PURPOSE
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STAGE 1 Th e process outlined in th
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STAGE 1 SUGGESTED METHODOLOGY M1: M
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Camelot's Eight Stakeholder Groups
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New obligations Public Scrutiny New
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Awareness and Preparedness for Emer
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STAGE 1 • Identify Strategic Enga
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P3: IDENTIFYING ISSUES A B C D E ST
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‘What we know’ ‘What they tel
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STAGE 1 THINGS TO CONSIDER This is
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Latent Emerging The Four Stages of
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Stakeholder dependence on the organ
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High impact stakeholder groups are
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KEY PRIORITIES Sales, players and w
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STAGE 2 Take time to analyse and pl
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Analyse and Plan PRINCIPLES Th e ke
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Analyse and Plan P5: REVIEWING YOUR
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Analyse and Plan P5: REVIEWING YOUR
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Analyse and Plan P6: LEARNING FROM
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Analyse and Plan P6: LEARNING FROM
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Analyse and Plan P7: ASSESSING YOUR
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Analyse and Plan P8: UNDERSTANDING
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Analyse and Plan P9: CHECKING FOR R
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Analyse and Plan P9: CHECKING FOR R
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Analyse and Plan P10: CREATING AN I
Page 83 and 84: STAGE 3 Maintain and strengthen the
Page 85 and 86: Strengthen Capacities for Engagemen
Page 99 and 100: Engage with your stakeholders in wa
Page 101 and 102: How this Stage relates to the other
Page 103 and 104: Level Remain Passive Monitor Inform
Page 105 and 106: STAGE 4 • Use the table, as well
Page 107 and 108: Telephone Hotlines (continued) One-
Page 109 and 110: STAGE 4 Involving Stakeholders in I
Page 111 and 112: Stakeholder Advisory or Assurance P
Page 113 and 114: 12 Offi ce of Consumer Affairs “V
Page 115 and 116: Name Common Facilitation Techniques
Page 117 and 118: STAGE 4 Outcomes and process planni
Page 119 and 120: British American Tobacco Uses Indep
Page 121 and 122: STAGE 4 Article 13's Method of Asse
Page 123: STAGE 4 REVIEW STAGE 4 By the end o
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Page 128 and 129: P16: CREATING A PLAN FOR ACTION STA
Page 130 and 131: Strategic Objective STAGE 5 THINGS
Page 132 and 133: Camelot's Performance Reporting STA
Page 136 and 137: STAGE 5 SUGGESTED METHODOLOGY M17:
Page 138 and 139: Thinking about Assurance (continued
Page 140 and 141: Engagement Process SUMMARY TEMPLATE
Page 142 and 143: ANNEX
Page 144 and 145: Annex JARGON BUSTER JARGON BUSTER 1
Page 146 and 147: Annex FURTHER RESOURCES & BIBLIOGRA
Page 148 and 149: Annex Interact Network: Framework f
Page 150 and 151: Annex FURTHER ACKNOWLEDGEMENTS In a
Page 152 and 153: Annex ACCOUNTABILITY AccountAbility
Page 154: Annex STAKEHOLDER RESEARCH ASSOCIAT
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The Stakeholder Engagement Manual Volume 2 - AccountAbility

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