What does the AA1000AS v3 standard provide?

AA1000AS v3 is an internationally recognised, industry-independent assurance standard that examines companies’ sustainability governance, performance and reporting practices. Its purpose is to provide independent external assurance that the disclosed sustainability information is reliable, comparable and aligned with financial reporting.

AA1000 principles – what does the assurance cover?

AA1000AS v3 is based on the AccountAbility Principles (AA1000AP, 2018), which define the quality of sustainability performance:

Inclusivity – Meaningful involvement of stakeholders in decision-making.

Materiality – Identification of relevant sustainability topics.

Responsiveness – Transparent responses to material issues.

Impact – Measurement and accountability of organisational impacts.

The objective of the assurance engagement is to assess the extent to which the organisation complies with these principles and how reliable the sustainability performance information is.

Types and levels of assurance

AA1000AS v3 distinguishes between two approaches:

• Type 1 assurance, focusing on the application of the AA1000 principles
• Type 2 assurance, examining the quality and reliability of disclosed sustainability data

Two assurance levels may be applied:

High level of assurance – Extensive evidence-gathering, relatively high level of confidence

Moderate level of assurance – Limited evidence-gathering, lower level of confidence

Why choose our AA1000AS v3 assurance service?

The AA1000AS v3 assurance engagement supports companies’ sustainability efforts in several ways:

• Provides internationally recognised and independent credibility
• Builds trust among stakeholders
• Is compatible with other reporting standards (e.g. GRI, IFRS)
• Supports risk management and the achievement of sustainability objectives

Who do we recommend our AA1000AS v3 assurance service for?

Our AA1000AS v3 assurance service is recommended for companies that wish to substantiate the credibility of their sustainability reports and data through independent expert assurance and are open to practical, development-oriented recommendations. It is particularly relevant for organisations aiming to present their sustainability performance transparently to stakeholders and to treat reporting as a well-founded, high-quality long-term process.

Make your sustainability report and data credible and reliable with an AA1000AS v3 assurance engagement.