ABSTRACT
The Accountability (AA)1000 Assurance Standard offers a unique opportunity to resurrect assurance, phoenix-like, from the ashes of Enron, WorldCom and other trust-eroding corporate disasters. The AA1000 Assurance Standard offers a unique opportunity to resurrect assurance, phoenix-like, from the ashes of Enron, WorldCom and other trust-eroding corporate disasters. According to Account-Ability: The concern that more data does not always equate to accurate or useful information is damaging the credibility and effectiveness of today’s progressive drive to increase social and sustainability accounting and reporting. AA has turned the field of corporate responsibility into a discipline, setting out professional qualifications, providing training and developing methodologies—‘the how’—of corporate responsibility. According to the AA1000 Assurance Standard: Assurance is an evaluation method that uses a specified set of principles and standards to assess the quality of a Reporting Organisation’s subject matter, such as reports, and the organisation’s underlying systems, processes and competences that underpin its performance.
