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AA1000 AccountAbility Principles Standard (2008)

**Download the guidance materials for the use of AA1000AS (2008)**

 AA1000APS

Download the standard.

In the 2003 edition of the AA1000AS the principles were part of the standard. In the revised 2008 edition, they have been put into a separate standard to clarify the roles of the assurance provider and organisation. Organisations use the AccountAbility Principles to develop an accountable and strategic response to sustainability. They are also central to the other standards in the AA1000 Series: the AA1000AS (2008) and the AA1000SES (2005).

  • The Foundation Principle of Inclusivity
    For an organisation that accepts its accountability to those on whom it has an impact and who have an impact on it, inclusivity is the participation of stakeholders in developing and achieving an accountable and strategic response to sustainability.

  • The Principle of Materiality
    Materiality is determining the relevance and significance of an issue to an organisation and its stakeholders. A material issue is an issue that will influence the decisions, actions and performance of an organisation or its stakeholders.

  • The Principle of Responsiveness
    Responsiveness is an organisation’s response to stakeholder issues that affect its sustainability performance and is realised through decisions, actions and performance, as well as communication with stakeholders.

The value of these principles lies in their comprehensive coverage and the flexibility of their application. They demand that an organisation actively engages with its stakeholders, fully identifies and understands sustainability issues that will have an impact on its performance, including economic, environmental, social and longer term financial performance, and then uses this understanding to develop responsible business strategies and performance objectives. Being principles rather than prescriptive rules, they allow the organisation to focus on what is material to its own vision and provide a framework for identifying and acting on real opportunities as well as managing non-financial risk and compliance.



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