Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

Issues that pass neither of these thresholds would not need to be addressed,although it may still be important to communicate with stakeholders for whomthey are a concern why they are not being addressed.AA1000 AccountAbility Principle of ResponsivenessA reporting organisation needs to respond to material issues, that is, to developand implement appropriate and adequate policies, strategies and plansconsistent with stakeholder and organisational interests and expectations.As responses to material issues compete for available resources, the responsesneed to be prioritised. This prioritisation needs to be consistent with otherstrategies and plans, as well as with stakeholder interests. A systematic processfor determining the relevance and significance of material issues will providethe basis for decisions about priority. If there are material issues that have notbeen responded to, this needs to be communicated.An assurance provider evaluates how the reporting organisation has respondedto material issues and how it has prioritised its response. An appropriate andadequate response will take into account the relevant science, industrybenchmarks and best practice, and organisational capacity.An assurance provider evaluates whether the reporting organisation hasallocated adequate resources. Resources are adequate when they allow thereporting organisation to achieve its stated commitments within the statedtime frame and to communicate its response in a way that is consistent withstakeholder interests.An assurance provider evaluates whether the reporting organisation hasresponded in a timely fashion. And take into account changes in maturity ofissue.An assurance provider evaluates the access of stakeholders to the process fordeveloping responses (policies, strategies, plans), and to information aboutresponses.23 September, 2009