AA1000 ASSURANCE STANDARD : 2008

Foreword
Introduction
1. Purpose of the AA1000AS (2008)
2. Using the AA1000AS (2008)
   2.1. Types of AA1000AS (2008) engagement
   2.2. Levels of AA1000AS (2008) assurance
   2.3. References to the use of the standard
   2.4 Relationship to other standards and guidance
3. Accepting an AA1000AS (2008) Engagement
   3.1. Scope of the engagement
        3.1.1. Disclosures covered
        3.1.2. Suitable criteria
        3.1.3. Level of assurance
   3.2. Independence and impartiality
   3.3. Competence
        3.3.1. Assurance practitioner competence
        3.3.2. Assurance provider competence
   3.4. Due care
   3.5. Engagement Agreement (contract)
4. Conducting an AA1000AS (2008) Engagement
   4.1. Planning the engagement
   4.2. Performing the engagement
        4.2.1. Evaluation of adherence to the
               AA1000 AccountAbility Principles
        4.2.2. Evaluation of specified sustainability
               performance information
        4.2.3. Limitations
        4.2.4. Documentation
   4.3. Reporting by the assurance provider
        4.3.1. Assurance statement
        4.3.2. Report to management
5. Definitions
6. Annexes

Defines a platform to align the non-financial aspects of sustainability with financial reporting and assurance. It provides a means for assurance providers to go beyond mere verification of data, to evaluate the way reporting organizations manage sustainability, and to reflect that management and resulting performance in its assurance statements.