AA1000 ASSURANCE STANDARD 2008 - AccountAbility

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1. Purpose of theAA1000AS (2008)The AA1000AS (2008) is an internationally accepted, freely available standard thatprovides the requirements for conducting sustainability assurance.Sustainability assurance in accordance with the AA1000AS (2008) evaluates andprovides conclusions on:the nature and extent of adherence to the AA1000 AccountAbility Principles, andwhere applicablethe quality of publicly disclosed information on sustainability performance.This standard is primarily intended for use by sustainability assurance practitioners andproviders. This standard may also be useful to report preparers seeking assurance inaccordance with this standard, as well as to users of sustainability assurance reports andstatements and other standards developers.Note: The AA1000 AccountAbility Principles are presented in the AA1000AccountAbility Principles Standard.8
2. Using the AA1000AS (2008)2.1. Types of AA1000AS (2008) engagementThere are two types of AA1000AS (2008) sustainability assurance engagement:Type 1 – AccountAbility PrinciplesThe assurance provider shall evaluate the nature and extent of the organisation’sadherence to all three AA1000 AccountAbility Principles.Assurance on the AA1000 AccountAbility Principles is intended to give stakeholdersassurance on the way an organisation manages sustainability performance, and how itcommunicates this in its sustainability reporting, without verifying the reliability of thereported information.The assurance provider evaluates publicly disclosed information, the systems andprocesses the organisation has in place to ensure adherence to the principles and theperformance information that demonstrates adherence. For Type 1 assurance, theevaluation of performance information does not require the assurance provider to provideconclusions on the reliability of the performance information. Rather, it uses informationon performance as a source of evidence when evaluating adherence to the principles.An assurance provider is not restricted in the types ofi nformation it seeks as evidence.The evaluation does not need to be based on explicit management assertions aboutadherence to the Principles, although an assertion based approach to assurance accordswith the AA1000AS (2008).For assurance on adherence to the AA1000 AccountAbility Principles an assuranceprovider provides findings and conclusions relating to the nature and extent of anorganisation’s adherence to the Principles.Type 2 – AccountAbility Principles and Performance InformationThe assurance provider shall evaluate the nature and extent of the organisation’s adherenceto the AA1000 AccountAbility Principles, as for Type 1.9
Page 1: AA1000 ASSURANCESTANDARD 2008
Page 4 and 5: Contents4. Conducting an AA1000AS (
Page 6 and 7: Introductioni. Aims and benefits of
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 18 and 19: Conducting an AA1000AS (2008) Engag
Page 24 and 25: DefinitionsSpecified performance in
Page 26 and 27: AnnexesC. About AccountAbilityAccou
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AA1000 ASSURANCE STANDARD 2008 - AccountAbility

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