CORPORATE GOVERNANCE
This query is : Resolved
08 September 2010
WHAT IS THE MEANS OF EXTERNAL STANDARD AA1000
08 September 2010
The AA1000 Assurance Standard (AA1000 AS) is a process standard for assessing
And strengthening the credibility and quality of an organization’s social, economic
And environmental reporting, and related management/ accountability processes,
Systems and abilities.1 Stakeholder engagement is central to the AA1000 AS.2 Within organisations it is used as a means of driving overall performance through innovationand learning. ‘Quality’ in terms of the AA1000 AS is the degree to which a reportingorganisation is open, engaging and responsive to stakeholder perceptions andexpectations.
AA1000 AS is built on two beliefs. First, that accountability processes need to be
tailored to identify, understand and respond to issues that are specific to diverse
organisations, sectors, stakeholders and strategies.3 Secondly, that robust, good
quality stakeholder engagement processes can powerfully inform internal decision-making and enable learning and innovation and thus improved performance.
AA1000 AS is a non-prescriptive, free, open-source standard that originated as part of the ‘social accounting and auditing’ movement (see Social Accounting, page 69.)
However, it is now more broadly focused and used for all aspects of sustainability
performance including social, environmental and economic. Once an organisation
has built a draft of its own report (or social accounts), the AA1000AS is used for
‘assuring’ the information and related systems, processes and competencies that
underpin its performance. In practice most organisations approach the assuror well
before it finishes the report to allow for enough time for the actual assurance
process. As such, it is primarily intended for use by the external individuals or
organisation that assure an organisation’s report or social accounts (Assurance
Providers) but can guide any organisation when building its accountability processes.
For more info: - https://www.proveandimprove.org/pdfs/pdf_13_tools.
And strengthening the credibility and quality of an organization’s social, economic
And environmental reporting, and related management/ accountability processes,
Systems and abilities.1 Stakeholder engagement is central to the AA1000 AS.2 Within organisations it is used as a means of driving overall performance through innovationand learning. ‘Quality’ in terms of the AA1000 AS is the degree to which a reportingorganisation is open, engaging and responsive to stakeholder perceptions andexpectations.
AA1000 AS is built on two beliefs. First, that accountability processes need to be
tailored to identify, understand and respond to issues that are specific to diverse
organisations, sectors, stakeholders and strategies.3 Secondly, that robust, good
quality stakeholder engagement processes can powerfully inform internal decision-making and enable learning and innovation and thus improved performance.
AA1000 AS is a non-prescriptive, free, open-source standard that originated as part of the ‘social accounting and auditing’ movement (see Social Accounting, page 69.)
However, it is now more broadly focused and used for all aspects of sustainability
performance including social, environmental and economic. Once an organisation
has built a draft of its own report (or social accounts), the AA1000AS is used for
‘assuring’ the information and related systems, processes and competencies that
underpin its performance. In practice most organisations approach the assuror well
before it finishes the report to allow for enough time for the actual assurance
process. As such, it is primarily intended for use by the external individuals or
organisation that assure an organisation’s report or social accounts (Assurance
Providers) but can guide any organisation when building its accountability processes.
For more info: - https://www.proveandimprove.org/pdfs/pdf_13_tools.
14 September 2010
Agree with detailed explanation provided by learned expert.
Thanks
Thanks
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