AA1000AS

The AccountAbility AA1000 Assurance Standards are a set of standards designed to address the issue of credibility and quality in sustainability performance and reporting. Initially developed in 2003, following multi-stakeholder consultation, the most recent version of the standards was published in 2008.

The aim of the assurance standards is to help hold businesses to account for their management, performance and reporting of sustainability issues. The document states that there are two forms of assurance engagement. The first deals with a business' adherence to the AA1000AP standards (whether it be referring to its management, performance or reporting), and the second with the reliability of performance information. The standard helps independent parties understand what assurance really means, and what can be ascertained from it (for both forms of assurance).

There are two levels of assurance: 'High' and 'Moderate'.

• High-level assurance will provide readers with a high level of confidence in an organisation's disclosures on the subject matter it refers to.
• Moderate-level assurance will enhance the reader's confidence in an organisation's disclosures on the subject matter it refers to.

Sometimes these terms are referred to as 'Reasonable' and 'Limited' assurance, respectively.

These standards are most commonly used for corporate responsibility (CR) report verification. In order to enhance the validity and strength of a CR report, many businesses choose to have them assured by independent parties. The AA1000 Assurance Standards are used as a guide for those providing the assurance, particularly by focusing on the AA1000 AccountAbility Principles: 'Inclusivity'; 'Materiality' and 'Responsiveness'- 3 principles with essential importance in reporting practices. However, outside this they are also used for the assurance of management systems, and performance.