Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

More documents

Recommendations

Info

A. Guidance for Assurance ProvidersA.1 Purpose of the AA1000AS (2008)The purpose of AA1000AS (2008) is to provide assurance of more than just thereliability of information. The purpose is also to evaluate the nature and extent of anorganisation’s adherence to the AccountAbility Principles. The two types of AA1000AS(2008) assurance emphasize this distinction.The starting point of AA1000AS (2008) assurance is always public disclosure.Transparency is a fundamental element of being an accountable organisation.However, assurance according to AA1000AS (2008) needs to go beyond what is reportedand examine the systems and processes that underpin it.AA1000AS (2008) is for immediate use, however, statements using the AA1000AS (2003)will be accepted until January 2010 when the 2003 edition will be withdrawn.4 September, 2009
A.2 Using the AA1000AS (2008)2.1 Types of AA1000AS (2008) engagementThere are two types of AA1000AS (2008) sustainability assurance.Type 1 evaluates the nature and extent of adherence to the AA1000 AccountAbilityPrinciples (AA1000APS 2008). This is assurance of organisational behaviour. It usesdisclosed information as its starting point but investigates the underlying systems,processes and sustainability performance information to arrive at its conclusions.In a Type 1 assurance engagement the assurance provider takes sustainabilityperformance information into consideration in order to evaluate adherence to theprinciples. However, verification of the reliability of that information only takesplace in a Type 2 engagement.In a Type 2 assurance engagement the assurance provider gives findings andconclusions on the AccountAbility Principles and also verifies the reliability ofspecified reported sustainability performance information. To verify the reliabilityand accuracy of performance information the assurance provider will also need tolook at underlying systems, processes and data.In a Type 2 engagement the work relating to the principles and that relating toperformance information is performed simultaneously. The anticipated outcomes ofthe work relating to performance information can feed into the opinion on theprinciples.AA1000AS (2008) cannot be used only to provide verification of sustainabilityperformance information. It must include an evaluation of the nature and extent ofadherence to the AA1000APS AccountAbility Principles (2008).Although AA1000AS (2008) is designed for external assurance based on publicdisclosure it may also be used by internal assurance providers. Internal assurancecan be useful for organisational learning and can usefully support externalassurance.2.2 Levels of AA1000AS (2008) assurance5 September, 2009
Page 1 and 2: Guidance for AA1000AS (2008)Assuran
Page 3: Purpose of this guidanceThis guidan
Page 7 and 8: Given that this is an overarching s
Page 9 and 10: of stakeholders (or refers to the o
Page 11 and 12: information e.g. greenhouse gas emi
Page 13 and 14: • Knowledge of current environmen
Page 15 and 16: • requirements for evidence• su
Page 17 and 18: subject matter information being ma
Page 19 and 20: Balance• Are behaviour and inform
Page 21 and 22: A material misrepresentation or omi
Page 23 and 24: Issues that pass neither of these t
Page 25 and 26: 4.2.3 Obtaining evidenceThe assuran
Page 27 and 28: • note on roles and responsibilit
Page 29 and 30: B. Informative AnnexesB.1 The AA100
Page 31 and 32: B.3 Keeping Standards up-to-dateSta
Page 33 and 34: • KPMG (2005) KPMG International
Page 35 and 36: B.5 Certification of sustainability
Page 37 and 38: B.6 AccountAbility assurance provid
Page 39: B.8 About AccountAbilityAccountAbil

Guidance for AA1000AS (2008) Assurance Providers - AccountAbility

Create successful ePaper yourself

Delete template?

Save as template?