Assurance is the term used to describe the independent review and evaluation of an organisation's performance and communications, in order to provide confidence to the governing body and its stakeholders. It is typically used to describe the process of reviewing Corporate Responsibility reports. However, companies can also commission independent assurance of their management systems, specific programmes or specific communications. The Reassurance Network believes that assurance plays an essential role in the ongoing evolution and improvement of a company's management systems that cover its main corporate responsibilities.
There are two recognised standards for assurance engagements, the Accountability standard AA1000AS, and the International Auditing and Assurance Standards Board standard, ISAE3000.