The standard is often used in combination with the aa assurance standard aa as, which forms the. The aa assurance standard is a generally applicable standard for assessing, attesting to, and strengthening the credibility and quality of organisations sustainability reporting, and their underlying processes, systems and competencies. Trucost did not provide any services to sbd during fy2017 that could conflict with the independence of this work. Providing an assurance statement suitable for public disclosure to support uhgs disclosure against the requirements of the. Assurance standard trucost undertook the assurance in accordance with aaas 2008 type 2 moderatelevel assurance, covering. Guidance notes, which are an integral part of the aa series of documents, address particular technical aspects of the standard, and also provide guidance related to different user groups. Aa assurance standard pdf the aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic. It is also intended to complement other standards in which stakeholder engagement is an important element, such as those covering reporting, assurance and governance, as well as issuespecific standards on, for example, labour, human rights and corruption e. Engagement with senior management is integral to this process, making the aa. Accountabilitys aa assurance standard 2003 an aa 2003 assurance statement should address the credibility of the sustainability report and the underlying systems, processes and competencies that deliver the relevant information and underpin the organisations performance. Organisation seeking assurance using the aa assurance standard may use the aaap for reports published after 1st january 2019.
Oct 18, 2019 aa assurance standard pdf posted on october 18, 2019 by admin the aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic. Preparing for assurance understanding the role and activities of the assurance provider 6 a. This is the 2nd edition of the aa stakeholder engagement standard. Trucost s research team has the relevant professional and technical competencies and experience to conduct an assurance to the aa standard. The aa assurance standard provides guidance to the assurance provider on the expected content of public assurance statements. Trucosts research team has the relevant professional and technical competencies and experience to conduct an assurance to the aa standard. The aaas 2008 is an internationally accepted, freely available standard that provides the requirements for conducting sustainability assurance. Ergebnisse des prufungsprozesses in einem assurance statement. Aa assurance standard primary purpose summary potential benefits who can use the tool. It can be used by a broad spectrum of organizationsmultinational businesses, small and medium enterprises, governments and civil.
The aa stakeholder engagement standard aases is a generally applicable framework for assessing, designing, implementing and communicating stakeholder engagement. The aa accountability stakeholder engagement standard 2015 is the most widely applied global stakeholder engagement standard, supporting organizations to assess, design, implement and communicate an integrated approach to stakeholder engagement. Gri assurance service this service is ideal for organizations using the gri standards to guide their reporting processes. Reviewing these deve lopments within and outside the profession, the european federation of accountants fee released a discussion paper in. Assurance providers who are obliged to use assurance standards issued by. Assurance standard 2008 and the aa accountability principles standard, produced by accountability. Methodology in order to verify the content of the 2018 sustainability report we undertook the following activities to inform our independent assurance engagement. The aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic and environmental reporting.
Assurance standard aaas 2008, as well as in accordance with the. International standard on assurance engagements 3000 isae 3000 issued by the. Jun 26, 2019 aa assurance standard pdf june 26, 2019 by admin 0 comments the aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic. The aa accountability principles standard aaaps provides a framework for an organisation to standards the assurance standard and the stakeholder engagement standard are based on. This practitioners note was produced from a consultation with representatives from companies, assurance providers, nongovernmental organisations, and government in johannesburg, south africa. Guidance for aaas 2008 assurance providers september, 2009.
Assurance provider trucost has been researching, standardizing and validating corporate environmental performance data since 2000. Clarifies alignment with companion accountability standards. Trucosts research team has the relevant professional and technical competencies and experience to conduct an assurance to the. Providing an assurance statement suitable for public disclosure to support hibernias disclosure against the requirements of. Reckitt benckiser group plc rb 05 sustainability reporting and assurance gri standard disclosure location additional informationomissions gri 2012 financial implications and other risks and opportunities due to climate change ar. Aa accountability principles standard 2008 aa assurance standard 2008 aases stakeholder engagement standard under revision accountabilitys aa series are principlesbased standards to help organizations become more accountable, responsible and sustainable. Accountability invites you to share feedback concerning this document as part of the formal consultation process, which will help build a stronger aa assurance standard guidance note. Jul 18, 2016 the aa stakeholder engagement standard aases is a generally applicable framework for assessing, designing, implementing and communicating stakeholder engagement. It has approximately 40 sites and 2,500 employees and is responsible for delivering electricity safely and. The aa accountability assurance standard 2008 currently in revision for launch in 2020 is the leading methodology used by sustainability professionals worldwide for sustainabilityrelated assurance engagements, to evaluate the nature and extent to which an organization adheres to. Providing an assurance statement suitable for public disclosure to support uhgs disclosure against the requirements of.
In our opinion, the contents of the report meet the requirements of global reporting initiative g3. Aa assurance standard guidance notes are intended to provide detailed guidance in the implementation and use of the aa assurance standard. It provides guidance on key elements of the assurance process. Natural gas intended users the intended users of this assurance statement are 27,403the management. Guidance for reporting organisations seeking assurance to. They require the inclusion of stakeholders in identifying relevant sustainability issues, strategy setting, accounting, auditing and. The aa accountability principles standard aaaps by. Pdf developing an assurance standard for carbon emission.
Aa libby bernick global head of corporate business assurance provider trucost has been researching, standardizing and validating corporate environmental performance data since 2000. Trucost did not provide any services to agilent during 20172018. Aa assurance standard practitioners notes share common experiences and understanding, rather than guidance, about the role of sustainability assurance and the aa assurance standard in particular. Separately, accountability is developing aa assurance standard guidance notes that will address particular technical aspects of the. The standard is principlesbased and wholly focussed on sustainability reporting. The standard is often used in combination with the aa assurance standard aa as, which forms the basis for thirdparty assurance. Trucost did not provide any services to schnitzer during fy2017 that could conflict with. Questa traduzione e autorizzata da accountability che mantiene i diritti di proprieta. It can be used by a broad spectrum of organizationsmultinational businesses, small and medium enterprises, governments and civil societies. Gri 10255 gri content index sustainability reporting and assurance insight, p. They require the inclusion of stakeholders in identifying relevant sustainability issues, strategy setting, accounting, auditing and reporting. Evaluation of adherence to the aaaps 2008 principles of inclusivity, materiality and responsiveness the principles the reliability of selected environmental performance. By 2005, this early guidance had evolved into the aases 2005 stakeholder engagement standard exposure draft, the first international standard on stakeholder engagement to be published.
Aa trucost was engaged by schnitzer steel industries, inc. The aa accountability assurance standard 2008 currently in revision for launch in 2020 is the leading methodology used by sustainability professionals worldwide for sustainabilityrelated assurance engagements, to evaluate the nature and extent to which an organization adheres to the accountability principles. Aa assurance standard 2008 list of companies complying with the aaas 2008. Having guided organizations approaches to social equality, healthy ecosystems, and good organizational governance for over two decades, aa is the trusted standard for csr assurance. Jun 24, 2004 accountability is pleased to announce the release of the latest aa assurance standard practitioners note. The assurance process was conducted in line with the requirements of the aa assurance standard 2008 and we applied a type 2 moderate level of assurance.
Assurance standard published in 2003, aaas 2003, and the aa. Aaas 2008 assurance provides a comprehensive way of holding an organization to account for its management, performance and reporting on sustainability issues by evaluating the adherence of an organization to the accountability principles and the reliability of associated performance information. Our agreed objective was to obtain a reasonable level o assurance or the subject atter to meet the reuirements of the international standard on assurance engagements isae 000 revised. New aa assurance standard practitioners note released.
Aug 22, 2019 aa assurance standard pdf admin august 22, 2019 no comments the aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic. Providing moderate assurance against the aa assurance standard of selected environmental data and the aa sustainability principles inclusivity, materiality and responsiveness. Sustainability report assurance sra sustainability sgs. The result was the commitment to inclusivity supported by the three principles of materiality, completeness and responsiveness. This shows a deserved confidence in their reporting process. Aa assurance standard primary purpose the aa assurance standard aa asis a standard for assessing and strengthening the credibility and quality of an organisations social, economic and environmental reporting. Northern powergrid aa accountability principles standard identifying best practice issued march 20 nature of the business northern powergrid is the electricity distribution network operator for the northeast of england and yorkshire. It is primarily intended for use by external auditing bodies that assure an organisations reports or social accounts. Guidance for reporting organisations seeking assurance 4 a. Providing an assurance statement suitable for public disclosure to support. Structure of the aaap 2018 the aaap 2018 consists of three main sections. The use of assurance standards is also changing the fact that these recommendations exist in a public statement is a result of the use of aa assurance standard1. Guidance for aaas 2008 assurance providers mas business.
The report provides a fair and balanced representation of material aspects of the organisations performance. Accountabilitys aa assurance standard 2008 a compliant aaas 2008 assurance statement shall include as a minimum intended users of the assurance statement, the responsibility of the reporting organisation and of the assurance provider, assurance standard used, including reference to aaas 2008. Data assurance is carried out in line with the requirements of the isae 3000 standard. It is primarily intended for use by external auditing bodies. Aa trucost was engaged by tennant company to assure data held within its 2019 cdp climate change questionnaire response. The aa assurance standard aa as is a standard for assessing and strengthening the credibility and quality of an organisations social, economic. Aa standards aa are a set of three free to use standards that have been developed to improve the accountability, reporting and overall sustainability performance of an organisation.
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