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Assurance

 

Assurance is an evaluation method that uses a specified set of principles and standards to assess the quality of a company’s reports, and its underlying systems and processes.

What is the AA1000 Assurance Standard?

The AA1000 Assurance Standard is the generally applicable standard for assessing, validating, and strengthening the credibility of your organisation’s sustainability reporting.

Key Characteristics

The AA1000 standard includes specific reference to the areas of

  • Materiality: That the issues reported on are material to that company and its stakeholders, and are appropriate and relevant to the sustainability reporting of that company.

  • Completeness: That the reporting organisation fully understand the issues they are reporting on in terms of its own performance and its stakeholders views.

  • Responsiveness: The extent to which a company engages with and responds to its stakeholders, and how this is reflected in the way the report is structured and its future aims and objectives.

The standard also requires that the assuring organisation discloses both its competencies and its relationship to the reporting organisation.

The Assurance Standard was devised by Accountability – the institute for social and ethical accountability, whose mission is to promote accountability for sustainable development.

For further information visit www.accountability.org

Global Reporting Initiative (GRI)

Collins McHugh also produce or assure reports against the Global Reporting Initiative Framework

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