AA1000 ASSURANCE STANDARD PDF

Contact AA assurance standard Considering the recommendation by King III for the integrated report to be externally assured in the same way that the Consolidated Financial Statements are externally audited it makes sense to understand how your report is likely to be judged for its quality before embarking on its compilation. AA is the most widely used standard. AA is an assurance standard designed to assist an organisation in the definition of goals and targets, the measurement of progress made against these targets, the auditing and reporting of performance and in the establishment of feedback mechanisms. In particular, the AA provides a means for others to judge the validity of claims your company may make in its reporting. AA applies three key principles to reporting: Inclusivity Stakeholders either have a stake in, or are impacted by, the organisation.

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All Pages Page 1 of 2 AA are a set of three free to use standards that have been developed to improve the accountability, reporting and overall sustainability performance of an organisation.

They require the inclusion of stakeholders in identifying relevant sustainability issues, strategy setting, accounting, auditing and reporting. What it applies to The AccountAbility AA standards are publically available and free to use, and claim that they do not provide what should be reported, but rather how information should be reported. After stakeholder consultation and reviews, the AA framework was divided into three individual standards: The AA Accountability Principles AAAPS, The A Accountability Principles include three main objectives: inclusivity participation of stakeholders , materiality determine what important sustainability issues are and responsiveness responding to issues.

Inclusivity is said to be the main objective within the Accountability Principals, as it allows users to better identifying issues and finding solutions within their organisations. The Assurance Standard reportedly goes beyond data verification — it looks at the quality of the sustainability management, performance and reporting. An independent assurance provider should evaluate to what extent an organisation implements the three AA Accountability Principles and the quality of the information on the sustainability performance of the organisation often found in sustainability reports.

The conclusions of the independent reviewer in the assurance report will help the organisation to improve accountability and sustainability reporting. It provides a methodological approach to identifying stakeholders, identifying their issues and views, setting up an engagement plan and implementing it in the organisation.

The standard can be used as a standalone standard, but can also be used to meet the stakeholder requirements of for instance the GRI standard.

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Fenos AccountAbility, in partnership with the International Register for Certificates Auditors IRCAlaunched the first international Certified Sustainability Assurance Practitioner CSAP programme, which provides the first multistakeholder-defined professional competency framework in this area built on an AA platform and supports harmonisation by providing practitioners with a basis for benchmarking and individual certification. External assurance increases the transparency and credibility of sustainability reports and gives stakeholders the confidence that reports provide an accurate and complete picture of your sustainability performance. Since its inception inAccountAbility has taken an approach to quality focused on the interests of the stakeholder, or those impacted by the organisation. While the Standard is designed primarily for Assurance Providers in guiding the manner in which they provide assurance, any organisation can use the tool, regardless of size, sector or location. Organizations that have implemented the AccountAbility Principles have the opportunity to increase the credibility of their sustainability reports with an assessment according to AAAS.

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AA1000 Assurance Standard

All Pages Page 1 of 2 AA are a set of three free to use standards that have been developed to improve the accountability, reporting and overall sustainability performance of an organisation. They require the inclusion of stakeholders in identifying relevant sustainability issues, strategy setting, accounting, auditing and reporting. What it applies to The AccountAbility AA standards are publically available and free to use, and claim that they do not provide what should be reported, but rather how information should be reported. After stakeholder consultation and reviews, the AA framework was divided into three individual standards: The AA Accountability Principles AAAPS, The A Accountability Principles include three main objectives: inclusivity participation of stakeholders , materiality determine what important sustainability issues are and responsiveness responding to issues.

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What resources are needed? AA AS is built on two beliefs. First, that accountability processes need to be tailored to identify, understand and respond to issues that are specific to diverse organisations, sectors, stakeholders and strategies. AA AS was created by the not-for-profit professional institute, AccountAbility , which offers assurance-related services to its members through working in partnership. Requirement of disclosure by assurance practitioner about their independence impartiality and competencies.

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