AA1000 Assurance Standard (2008)
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| AA1000AS (2008) assurance provides a comprehensive way of holding an organisation to account for its management, performance and reporting on sustainability issues by evaluating the adherence of an organisation to the AccountAbility Principles and the reliability of associated performance information. The 2008 standard was developed following a comprehensive multi-stakeholder revision of the 2003 standard. |
The AA1000AS is unique as it requires the assurance provider to evaluate the extent of adherence to a set of principles rather than simply assessing the reliability of the data. AA1000AS (2008) requires the assurance provider to look at underlying management approaches, systems and processes and how stakeholders have participated. In assurance using the AA1000AS the assurance provider's role is to evaluate the nature and extent to which an organisation adheres to the AccountAbility Principles. The assurance providers will use the Principles as criteria when evaluating an organisation.
AA1000AS (2008) assurance delivers a rigorous process that adds value to both the company and external stakeholders. The AAA100AS (2008) is a principles-based standard that provides a rigorous framework for sustainability assurance while at the same time providing enough flexibility to adapt to the context of the individual organisation. It provides findings and conclusions on the current status of an organisation's sustainability performance and provides recommendations to encourage continuous improvement. It is not a certification standard which leads to a pass or fail, and so can be used by organisations at all stages of maturity as an assurance statement reports findings and conclusions on current status.
The AA1000AS (2008) marks a significant step forward for sustainability assurance, incoporating developments in the understanding and practice of stakeholder engagement and materiality and adding additional clarity and rigour.
There have been a number of important changes from the 2003 standard. The 2003 standard will continue to be accepted until December 2009, after which it will be withdrawn. There will be a mandatory license fee associated with commercial use of AA1000AS (2008).
