AA1000 ASSURANCE STANDARD 2008 - AccountAbility

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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
AnnexesA. The AA1000 SeriesThe AA1000 Series is comprised of three standards:AA1000APS (2008) AccountAbility PrinciplesAA1000AS (2008) Assurance StandardAA1000SES (2005) Stakeholder Engagement StandardThe series is supported by Guidance Notes and User Notes. The Guidance Notes, forexample, Guidance for the use of AA1000AS (2008) , provide information on how toapply the standards. The User Notes provide examples of the use of the standards.B. The AccountAbility Technical CommitteeJennifer Iansen-Rogers, KPMG – ChairGlenn Howard Frommer, MTR CorporationDominique Gangneux, ERMChuck Gatchell, Nike, Inc. (to February 2008)Sean Gilbert, GRIAdrian Henriques, Middlesex UniversityVernon Jennings, Independent ConsultantEileen Kohl Kaufman, SAIDave Lucas, EskomPaul Monaghan, Cooperative Financial ServicesJohan Piet, TransparabilityPreben J. Sørensen, DeloitteChris Tuppen, BT (to February 2008)Ian Wood, BT (from February 2008)David York, ACCA25
Page 1: AA1000 ASSURANCESTANDARD 2008
Page 4 and 5: Contents4. Conducting an AA1000AS (
Page 6 and 7: Introductioni. Aims and benefits of
Page 8 and 9: 1. Purpose of theAA1000AS (2008)The
Page 10 and 11: Using the AA1000AS (2008)When condu
Page 12 and 13: Using the AA1000AS (2008)2.3. Refer
Page 14 and 15: Accepting an AA1000AS (2008) Engage
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Page 26 and 27: AnnexesC. About AccountAbilityAccou
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