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AA1000 Assurance Standard

objectives

AA1000AS assurance offers a framework to integrate non-financial sustainability aspects with financial reporting. This goes beyond data verification, allowing assurance providers to evaluate how organizations handle sustainability, reflecting this management and performance in their assurance reports.

It is an internationally recognized and freely accessible standard. That provides the necessary requirements to carry out sustainability assurance.

What does it consist of?

pPhase 1

• Reporting framework and guidelines
• Type and leve lof assurance
• Scope of the assessment
• Ethical and legal obligations
• Access to documents
• Expectations of the Assurance Statement Timelines and resources

Kick off meeting Project planning

What does it consist of?

pphase 2

phase 3

Document review Assurance Assessment Update meeting

Completeness check Content Analysis Assessment report

After this stage, a short assessment report Will summarize the major gaps that still need to be filled in the report the results Will be shared and discussed in a feedback meeting and corrective actions Will be defined.

What does it consist of?

What does it consist of?

phase 4

Assurance statement Management letter Closing meeting

Introduction (objectives and responsibilities), Scope (disclosures description), Level of assurance (Moderate, High, Type 1, or Type 2), Criteria for report preparation and assurance."

Format assurance includes document review, management interviews, and examining processes for sustainability report data.

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