Auditor/verifiers are identified on CorporateRegister.com as ‘AA1000AS competent’ when they have developed a report assurance statement, published within the preceding 12 months, which meets the definition of an AA1000 assurance statement.
AccountAbility, the UK-based organisation which developed the AA1000 series, has provided CorporateRegister.com with the following definition of an AA1000 assurance statement:
An AA1000 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 organisation’s performance.
An assurance statement, complying with the AA1000 Assurance Standard, must cover the following elements:
1. A statement on use of the AA1000 Assurance Standard (including how the assurance provider applied the AA1000 principles of materiality, completeness and responsiveness).
2. A description of work undertaken and a description of level of assurance pursued.
3. Conclusions as to the quality of the report and underlying organisational processes, systems and competencies.
4. Additional commentary (which could cover suggestions for improvements in the organisation’s sustainability reporting).
The assurance provider is also required to make information publicly available about its independence from the reporting organisation, and its competencies.