The Stakeholder Engagement Manual Volume 2 - AccountAbility

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Thinking about Assurance (continued) Consideration Assurance Providers Who provides the assurance? What competencies are needed to provide assure the stakeholders? Which level of assurance should be sought? Options STAGE 5 Internal Assurance: functional areas, risk assessment/internal audit, or board level. External Assurance: audit professionals, CSR specialists, civil society organisations, opinion leaders, or advisory panels. Credibility/stakeholder representation: Assurance competency: checking data and analysing systems, and understanding assurance roles. Process competency: communicating with stakeholders, determining materiality and responsiveness. Substantive/content competency: social, scientifi c, economic or industrial expertise. Under ISAE3000 the level of assurance is understood as an evaluation aimed at reducing the risk of errors or omissions in the assured information to an acceptable level. ISAE3000 differentiates between two levels of assurance: • “Reasonable assurance engagement” (risk reduced to a low level) and • “Limited assurance engagement” (risk reduced to a moderate level) A combination of these for different information or issues is also possible. The choice determines the amount and depth of work which the assurance provider undertakes and determines the wording in the assurance statement. AA1000AS argues that the assurance level to be pursued for the assurance assignment/ process/ engagement is dependent on the following factors: • The availability of data • The robustness of the management systems • Existing Assurance for specifi c aspects of performance • Internal assurance processes • Resources allocated for assurance by the reporting organisation • Legal or commercial constraints • Competencies of the assurance provider. PLEASE NOTE Assurance is a complex subject, and the above discussion of it is necessarily limited. For further information please refer to the further resources on assurance provided in the appendix. THE PRACTITIONER'S HANDBOOK ON STAKEHOLDER ENGAGEMENT | 131
Take action and review the engagement P18: REVIEWING THE ENGAGEMENT PROCESS BACKGROUND Finally, there is a need to learn from past engagement activities. What worked and what didn’t, and what could be done better next time? A thorough assessment of the stakeholder engagement activities undertaken to date provide ample opportunity for improving the business’ approach to future engagement. If the results of this assessment are captured in an adequate form, it also enables the business to share lessons learnt with others within the company and outside with their peers, business partners and stakeholders. SUGGESTED METHODOLOGY M18: REVIEWING THE ENGAGEMENT PROCESS The purpose of this activity is to review the engagement process to understand how it could be developed in the future. This could be something you do as a team, or may involve stakeholders either after the engagement process or as part of it. • There is a wide variety of ways in which stakeholders themselves can be involved in evaluating the process: (e.g. provide a bulletin board for comments during and after the process, use an anonymous mailbox, ask for hopes and fears that those who have been consulted have afterwards, etc.) • Revisit best and worst-case scenarios – what really happened? Place real engagement on spectrum between best and worst cases. • Revisit signals of success identifi ed in the stakeholder engagement plan. Did it happen? Was it better or worse than expected? Why? Were targets realistic? Did unexpected incidents, problems happen? • Overall, try to fi nd out what worked and what didn’t, and what can be done better next time. • Was there a gap between the material issues you identifi ed prior to the engagement process and what emerged during the process? How big was this gap and what are the consequences? • Summarise your results in the table opposite. THINGS TO CONSIDER • Parts of this process should ideally be undertaken during the engagement process itself. Article 13’s approach (p115, Stage 4) provides one example of how an organisation undertakes a fi rst assessment of the quality of the process together with its stakeholders. • Be aware that sometimes it sometimes it can take a long time before the engagement results in changes in the views or actions of the company. Therefore, this needs to be revisited periodically.
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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
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Strengthen Capacities for Engagemen
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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 136 and 137: STAGE 5 SUGGESTED METHODOLOGY M17:
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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