| Title: |
AA1000 Assurance Standard
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| Resource Type: |
document --> standards and protocols
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| Country: |
EU Projects
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| Year: |
2003 |
| Availability: |
AccountAbility publications
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| Author 1/Producer: |
AccountAbility
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| Author / Producer Type: |
Professional / trade / industry associations, institutes or networks
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| ISBN: |
1-9016930-11-2
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| Format (e.g. PDF): |
PDF
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EUGRIS Keyword(s): |
Brownfields
Contaminated land-->Cost benefit analysis-->Cost benefit analysis overview
Contaminated land-->Cost benefit analysis-->Tools
Contaminated land-->Wider impacts / sustainability-->Assessment tools
Contaminated land-->Wider impacts / sustainability-->Economic
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| Short description: |
The AA1000 Assurance Standard is a generally applicable standard for
assessing, attesting to, and strengthening the credibility and quality of
organisations’ sustainability Reporting, and their underlying processes,
systems and competencies. It provides guidance on key elements of the
Assurance process.
Relates to Corporate Social Responsibility - CSR
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| Long description: |
Following an extensive international consultation process and drawing on the practical experience and perspectives of the business, public and civil society sectors, the AA1000 Assurance Standard was launched on March 25th 2003.
The Standard addresses the need for a single approach that effectively deals with the qualitative as well as quantitative data that makes up sustainability performance plus the systems that underpin the data and performance.
It is designed to complement the GRI Reporting Guidelines and other standardised or company-specific approaches to disclosure.
It is the first non-proprietary, open-source Assurance Standard that covers the full range of an organisation's disclosure and performance.
Assurance Principles
The AA1000 Assurance Standard is based on assessment of reports against three Assurance Principles:
Materiality: does the sustainability report provide an account covering all the areas of performance that stakeholders need to judge the organisation's sustainability performance?
Completeness: is the information complete and accurate enough to assess and understand the organisation's performance in all these areas?
Responsiveness: has the organisation responded coherently and consistently to stakeholders' concerns and interests?
Using the Standard
The standard is designed primarily for assurance providers in guiding the manner in which they provide assurance.
The AA1000 Assurance Standard covers the principles that define a robust and credible assurance process, the essential elements of a public assurance statement, and the independence, impartiality and competency requirements for assurance providers.
The Assurance Standard can be used for stand-alone assurance, but can be best understood and used in conjunction with the rest of the AA1000Series.
The Guidance Note on the Principles of Materiality, Completeness and Responsiveness as they Relate to the AA1000AS was developed to assist and clarify certain aspects and elements of the Standard and their practical implementation.
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Link to Organisation(s):
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AccountAbility
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Submitted By:
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Professor Paul Bardos WhoDoesWhat?
Last update: 17/10/2006
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