The Stakeholder Engagement Manual Volume 2 - AccountAbility

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STAGE 5 SUGGESTED METHODOLOGY M17: DESIGNING AN ASSURANCE PROCESS Th e purpose of this methodology is to design a process that serves to assure your stakeholders that the preparation of the engagement, the engagement process itself as well as the decisions on and implementation of outcomes are undertaken in a fair, transparent and responsive manner under due consideration of the stakeholders’ expectations. • Use the table below to guide you through the diff erent considerations and options. It is important to start thinking about assurance early in the process; ideally you want to involve an assurance provider right from the outset of the engagement process when making initial decisions about the materiality of stakeholders and issues. Alternatively good documentation of previous steps, as well as consultation with stakeholders, can also allow an assurance provider coming into the process at a later point to provide a certain level of assurance. • A suitable assurance provider is, in general, a person, or a group of people (e.g. a stakeholder panel or professional assurance provider), who is and can be seen to be independent of the business and which is in a position to challenge and question the business’ approach to engagement. Apart from that, they of course need to be competent to undertake the required assurance process. • Ensure that this assurance provider possesses legitimacy with your stakeholders. • Overall, it is important to agree the design of the assurance process with your stakeholders. Th is includes that you agree with them on the scope and subject matter of the assurance process, on the principles that will be applied to this subject matter, and on the level of assurance that will be pursued in the process. THE PRACTITIONER'S HANDBOOK ON STAKEHOLDER ENGAGEMENT | 129
Take action and review the engagement P17: REPORTING BACK AND GIVING ASSURANCE TO YOUR STAKEHOLDERS Thinking about Assurance Consideration Assurance Appetite Who needs assuring? What is the pupose of the assurance process? Assurance Methodology What standards and principles govern the assurance process? Assurance Scope What is the objective? What is the nature of the subject matter? What are the ‘boundaries’ of the assurance process? Options Indoor stakeholders: management and board concerned with risk and value creation require assurance that information is accurate and complete, and that systems are working Back-door stakeholders: investors and regulators interested in assurance that looks governance, risk and legal compliance Front-door stakeholders: media and NGOs who often remain cynical about corporate CSR or SD efforts, or customers that may well appreciate product certifi cation. Meeting legal compliance requirements: e.g. for fi nancial and environmental reporting. Convincing: building trust and credibility or gaining a specifi c certifi cation. Decision-making: ensuring the credibility of information that stakeholders use for decision-making Learning: monitoring and continuous improvement of management systems. ISAE3000: offers practical guidance for non-fi nancial assurance engagement for professional service provides from fi nancial audit fi rms. AA1000 Assurance Standard: provides an overarching commitment to promote accountability for sustainable development through stakeholder inclusivity, which is supported by the three key principles of materiality, completeness and responsiveness; AA1000AS is compatible with other assurance standards such as ISAE3000 but also sustainability reporting frameworks like the GRI Sustainability Reporting Guidelines. National Standards: <strong>The</strong>re are a vast range of further national assurance standards, which should also be taken into account. Testing data: checking that the information presented is complete and accurate. Checking systems: testing if the management and information systems are robust. Assessing materiality and risk: understanding the core business implications for the organisation. Assessing compliance and responsiveness: assessing how the organisation is doing in response to standards, commitments and stakeholder expectations. Commentary: discourse on how well the organisation is doing and how it could improve. Broad: aims to cover overall sustainability performance Specifi c: specifi ed aspects of social, environmental and economic performance, qualitative and/or quantitative information and/or systems. Subject matter can be historical or forward looking Site-specifi c: e.g. supplier audits. Product-specifi c: e.g. assurance for labelling. Company or group level: e.g. sustainability reports.
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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
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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
Page 126 and 127: Take action and review the engageme
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 134 and 135: BAT's Reporting on Stakeholder Dial
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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