AA1000 ASSURANCE STANDARD 2008 - AccountAbility

DefinitionsSpecified performance informationPerformance statements or data about sustainability issues or processes that have beenincluded in the scope of a Type 2 assurance engagement.StakeholderStakeholders are those individuals, groups ofi ndividuals or organisations that affectand/or could be affected by an organisation’s activities, products or services andassociated performance.Note: This does not include all those who may have knowledge of or views about the organisation.Organisations will have many stakeholders, each with distinct types and levels ofi nvolvement,and often with diverse and sometimes conflicting interests and concerns.Stakeholder engagementThe strategies and processes used by the organisation to engage with relevantstakeholders and the results of the engagement.Sustainability assuranceAssurance of public disclosures on sustainability performance as well as underlyingsystems, data and processes against suitable criteria and standards.Sustainability assurance engagementAn assurance engagement in relation to public disclosure on sustainability performance.Sustainable DevelopmentDevelopment that meets the needs of the present without compromising the ability offuture generations to meet their own needs. Source: 1987 report of the BrundtlandCommission: The World Commission on Environment and Development.24