AA1000 ASSURANCE STANDARD 2008 - AccountAbility

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Introductioni. Aims and benefits of AA1000AS sustainability assuranceAA1000AS (2008) assurance provides a platform to align the non-financial aspects ofsustainability with financial reporting and assurance. It provides a means for assuranceproviders to go beyond mere verification of data, to evaluate the way reporting organisationsmanage sustainability, and to reflect that management and resulting performance in itsassurance statements.AA1000AS (2008) assurance provides a comprehensive way of holding an organisationto account for its management, performance and reporting on sustainability issues byevaluating the adherence of an organisation to the AA1000 AccountAbility Principles andthe quality of the disclosed information on sustainability performance.AA1000AS (2008) assurance also provides a means to capture and place in contexta wide range of other verification and certification schemes that deal with specificdimensions of sustainability such as those for greenhouse gas emissions, environmentalmanagement systems, sustainable forest management or fair trade labeling.The information found in sustainability reporting provides the starting point for AA1000AS(2008) assurance, as sustainability reporting is designed to provide stakeholders withsufficient information to understand the sustainability performance of an organisationand to make informed decisions.Credibility is a prerequisite for effective sustainability reporting. Credibility can be considerablyenhanced through independent external assurance, using accepted professional standards.Reporting organisations and their stakeholders increasingly accept that robust independentexternal assurance is a key way ofi ncreasing the credibility and effectiveness of theirreporting, and ultimately their performance.6
Introductionii. Scope of the standardThe standard covers:the use of the standard;accepting an engagement where the standard is used, andperforming an engagement in accordance with the standard.It relies on mandatory reference to the AA1000 AccountAbility Principles Standard (2008)and is supported by guidance provided in theGuidance for the Use of AA1000AS (2008).7
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