AA1000 ASSURANCE STANDARD 2008 - AccountAbility

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