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· AccountAbility (London, New York, Washington D.C., Beijing, Sao Paulo) >
o AA1000 Series of Standards
§ AccountAbility's AA1000 series are principles-based standards for helping organisations become more accountable, responsible and sustainable. They are for use by any type of organisation from multinational businesses, to SMEs, governments and civil society organisations. Our standards are developed through multi-stakeholder consultation processes which ensures they are written for those they impact, not just those who may gain from them.
§ The AA1000 Series consists of:
· The AA1000 AccountAbility Principles Standard (AA1000APS) 2008 provides a better framework for an organisation to use in order to better identify, understand, prioritise and respond to its sustainability challenges.
· The AA1000 Assurance Standard (AA1000AS) 2008 is a leading international standard used to provide assurance on publicly available sustainability information, particularly CSR/Sustainability reports.
· The AA1000 Stakeholder Engagement Standard (AA1000SES) 2005 provides a framework to help organisations ensure stakeholder engagement processes are robust and deliver results.
· GRI Global Reporting Initiative > e.g.
o Who are you?
§ »Access tailored GRI-resources from your stakeholder-category.«
§ > e.g.
· IFAC International Federation of Accountants > e.g.
o Media Centre >
§ News Releases > e.g.
· IFAC Consultation Paper Explores Assurance Aspects of Proposed Sustainability Reporting Guidelines (9 February 2006)
o The IFAC consultation paper, Assurance Aspects of G3 – The Global Reporting Initiative's 2006 Draft Sustainability Reporting Guidelines (Registration for free download needed), explores issues in the proposed G3 Guidelines that specifically relate to assurance reporting.
§ »The consultation paper is also designed to provide IFAC's independent International Auditing and Assurance Standards Board (IAASB) with feedback on the application of its International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, to sustainability reporting. The paper is aimed primarily at professional accountants with some familiarity with sustainability assurance and assumes a certain knowledge of GRI Guidelines, the IAASB's assurance framework and ISAE 3000.«
o Standard-Setting Boards:
§ IAASB (International Auditing and Assurance Standards Board) > e.g.
· Pronouncements >
o Standards >
§ International Standards on Assurance Engagements (ISAEs)
· »are to be applied in assurance engagements dealing with subject matters other than historical financial information.«
· >
o Consultation Papers >
§ Assurance Aspects of G3 - The Global Reporting Initiative's 2006 Draft Sustainability Reporting Guidelines (February 2006)
o International Standard on Assurance Engagements 3000 (1 January 2004)
§ »The purpose of ISAE 3000 is to establish basic principles and essential procedures for, and to provide guidance to, professional accountants in public practice for the performance of assurance engagements other than audits or reviews of historical financial information covered by International Standards on Auditing or International Standards on Review Engagements.«
o Commitees:
§ International Center for Professional Accountants in Business (PAIB) > e.g.
· Sustainability Framework (Updated 2010, February 2009) >
o The Sustainability Framework, developed by the PAIB Committee, is a web-based tool that targets professional accountants working in commerce, industry, the public sector, education, and the not-for-profit sector who can influence the way organizations integrate sustainability into their objectives, strategies, management, and definitions of success.
o The Framework addresses four perspectives in bringing together all the critical areas required to successfully manage a sustainable organization. These perspectives are:
§ Other Stakeholders > also
· External Review and Assurance of Sustainability Disclosures
· Resources >
o External review and Assurance of Sustainability Disclosures
· News
o PAIB eNews is an electronic communication issued three to four times per year.
§ Also »Topics Related to Sustainability«
o > e.g.
§ April 2009 (Special Issue on Sustainability)
o >>
§ Draft Idw Ass 821 Draft Idw Assurance (.pdf, 22 pp.; In English) = Draft IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Sustainability Reports (Draft IDW AsS 821)
· (Status at: May 12, 2005) [Translation Status: July 2005]
o IFACnet Search might be very useful, e.g. for: assurance sustainability reporting
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) > e.g.
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) >
· News > e.g.
o Roundtable on Assurance on Sustainability - a summary (18 December 2006)
o Supply Chain Key Element in the Management of Business Risk (30 June 2005)
§ FEE Discussion Paper Assurance for a Sustainable Supply Chain published today
o New Standards for Assurance on Sustainability Reports (23 May 2005)
§ FEE to respond to Dutch national standard setter's call for comments
o Emissions Trading Scheme Alert (20 January 2005)
§ Publication highlighting the financial reporting and auditing consequences of the EU's Greenhouse Gas Emissions Trading Scheme.
· Publications > e.g.
o Discussion Paper:
§ Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.) > also
· 4.4 Assurance on environmental and social information
o In all countries, it is mandatory for the auditor to assess the consistency of environmental and social information disclosed in the annual report with the audited financial statements in compliance with Article 46. The “consistency check” is required by Article 51 of the Fourth Directive.
o Assessing consistency is discussed in Chapter 7 of this Discussion Paper.
· 7. Assessing Consistency (page 41)
· Appendix I - Summary of Responses >
o Question 4 – To what extent is it mandatory to assess the consistency or provide assurance on environmental and/or social information in the separate CSR (Corporate Social Responsibility) or sustainability report or in the annual report related to the financial statements? Please specify what type of assurance is required if any (consistency check, review, audit or other form of assurance) and whether they are the same for all information disclosed. (pp. 54-56)
o Comment Letter:
§ Letter to Mr. Alan Knight, Head of Standards and Related Services, AccountAbility on Consultation on AA1000 Assurance Standard Revision Draft issued on 17 July 2008 (22 September 2008)
o Comment Letter:
§ FEE Comment Letter to AccountAbility on Consultation on Guidance Note on Assurance Levels & Statements as they relate to AA1000 Assurance Standard (26 July 2007; .pdf has 2 pp.)
o Comment Letter to Mr. Richard Howitt, MEP
§ Assurance on Sustainability Reports (6 December 2006; .pdf has 2 pp.)
o Position Paper:
§ Key Issues In Sustainability Assurance - An Overview (13 June 2006; FEE Discussion Paper; .pdf has 58 pages)
· This Paper analyses Swedish, French, Dutch and German standards for assurance on sustainability reports. The analysis is structured by reference to the international framework and the generic standard for assurance issued by the International Federation of Accountants (IFAC).
o Position Paper:
§ Assurance for a Sustainable Supply Chain (30 June 2005; FEE Discussion Paper)
o Press Release:
§ European Accountants Highlight Impact of New EU Emissions Trading Scheme (20 January 2005)
o Position Paper:
§ Assurance for Sustainability (9 June 2004, .pdf has 55 pp.; FEE Call for Action Paper)
o Position Paper:
§ Benefits of Sustainability Assurance (6 February 2003, 8 pp.)
o Position Paper:
§ Providing Assurance on Sustainability Reports (16 April 2002; FEE Discussion Paper)
o And older publications
· EU & International links
· EU Initiatives
o Publications >
· Policy Statement: Towards a Sustainable Economy: the contribution of Assurance (16 July 2009; .pdf has 2 pp.)
§ >??>
· FEE Comment Letter on the IAASB Consultation Paper on Assurance on a Greenhouse Gas Statement (10 February 2010; .pdf has 21 pp.)
o See also
§ related news at ACCA: Federation of European Accountants (FEE) to restructure its sustainability functions (March 2007; ??)
· FEE has decided to dissolve its Sustainability Working Party and Sustainability Assurance Subgroup as the starting point for restructuring its activities in the sustainability arena. There have been no (as of yet) suggestions made publicly for the new structure.
· NIVRA Koninklijk Nederlands Instituut van Registeraccountants (The Netherlands)
o Thema's >
§ MVO Maatschappelijk Verantwoord Ondernemen
§ Publieke sector >
· Dossier NFI (Niet-financiële informatie) >>>
o Non-financial information in progress - A guide to the reporting and assurance of non-financial information in the public sector (.pdf, 2008, 28 pp.)
o The Committee for the Public Sector (CPS) of Royal NIVRA initiated the project group Reporting and assurance of non-financial information (NFI) in mid-June 2006. The project group consisted of representatives from all sections and disciplines in the public sector. From auditor and controller to policy staff and adviser. The project was completed in May 2008 with the publication of the NIVRA guide Non-financial information in progress. An English summary has been produced to make the publication accessible for an international audience. The summary contains the main findings that are also significant on an international level.
o There are numerous parallels between the public sector and the private sector. The recommendations and agenda items of this publication are therefore also significant for the private sector. It would be opportune to launch a similar NIVRA project in the field of non-financial information for the private sector. This can give rise to a dynamic document (‘living document’) in the field of the reporting and assurance of non-financial information in the Netherlands. Therefore, NIVRA has decided to make Reporting and assurance of nonfinancial information a Key Project for the year 2008/2009. >>>
§ Home > Het NIVRA > Over het NIVRA > Activiteiten > Kernprojecten > Vaktechnisch:
· Assurance en verantwoording van niet-financiële informatie
o Niet-financiële informatie speelt een steeds belangrijkere rol in de maatschappij. Dit betreft zowel de publieke sector (sturing op de beleidsresultaten en maatschappelijke effecten) als de private sector (niet-financiële kengetallen en maatschappelijke gevolgen van ondernemen).
o Voor het NIVRA is dit aanleiding geweest om de Verantwoording en assurance van niet-financiële informatie (NFI) tot Kernproject voor het jaren 2008/2009 en 2009/2010 te benoemen.
o >
§ Op 14 januari 2010 vond de debatsessie ‘Meer dan euro's alleen. Nieuwe kaders voor niet-financiële informatie' plaats. Toen is ook het discussierapport gepresenteerd (2010; .pdf has 88).
§ Bij de presentatie van het discussierapport ‘Meer dan Euro's alleen' is de discussieperiode gestart. Diverse organisaties en instanties worden door het NIVRA benaderd om commentaar op het rapport te leveren. Daarnaast zal het rapport worden besproken met de vakgroepen van het NIVRA, NOREA, CI/VRC, IIA en de RJ. De discussieperiode loopt tot 1 april 2010.
§ Op 12 mei 2009 vond de debatsessie 'Met de gebruiker aan tafel. Brainstormen over niet-financiële informatie' plaats.
o English > e.g.
§ Publications > e.g.
· Exposure draft: Standard 3410 on sustainability audits
o July 19th 2007 - As part of the NV COS, the Dutch standards on auditing, Royal NIVRA has implemented Standard 3410 on sustainability audits. Royal NIVRA has proven to be innovative by introducing this guideline for providing assurance with regards to sustainability reports. In order to give other interested parties the opportunity to benefit from Royal NIVRA's efforts in developing this standard, the standard is published in English.
o >
§ 3410N - Assurance engagements relating to sustainability reports (.pdf, July 2007, 24 pp.)
· RJ Raad voor de Jaarverslaggeving (The Netherlands; Council for Annual Reporting) > e.g.
o Projecten >
§ RJ 400 Jaarverslag
o Richtlijnen >
· IDW Institut der Wirtschaftsprüfer in Deutschland e.V. (Germany) > e.g.
o Verlautbarungen >
§ Endgültige Verlautbarungen = Liste der endgültigen IDW Verlautbarungen >
· IDW PS 821
o Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichten im Bereich der Nachhaltigkeit
o (Quelle: WPg 13/2006, S. 854 ff., FN-IDW 7/2006, S. 475 ff., WPg 23/2006, S. 1518, FN-IDW 11/2006, S. 755 f.)
o Vom 06.09.2006 (Stand)
· IDW AsS 821
o Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
o (Quelle: keine Veröffentlichung)
o Vom 06.09.2006 (Stand)
o See also
§ at IFAC: Draft IDW AsS 821: Generally Accepted Assurance Standards for the Audit or Review of Sustainability Reports (.pdf, May 2005, Translation to English: July 2005, Published on 8 August 2005, 22 pp.)
o IDW Aktuell >> e.g.
§ IDW EPS 821 zur Nachhaltigkeit veröffentlicht (11.7.2005)
· Der Entwurf eines IDW Prüfungsstandards: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichten im Bereich der Nachhaltigkeit (IDW EPS 821) mit Stand vom 12.05.2005 wurde veröffentlicht und kann hier (.pdf has 23 pp.) heruntergeladen werden.
· IÖV Institut für ökologische Wirtschaftsforschung > e.g.
o Publikationen >
§ Partizipation und Kommunikation: e.g.
· Mehr Glaubwürdigkeit durch Testate? - Internationale Analyse des Nutzens von Testaten in der Umwelt- und Nachhaltigkeitsberichterstattung (May 2005; .pdf hat 94 pp.; Kurzfassung hat 17 pp.; Auch auf BMU website)
o In Spring 2005 the Institute 4 Sustainability and IÖW evaluated the relevance of assurance engagements and assurance statements in sustainability reports. In the final report from Clausen and Loew (2005) relevant assurance standards such as ISAE 3000, AA 1000, the Dutch Draft NIRVA 3410 and the Draft IDW PS 821 are described and compared to each other.
· Institute 4 Sustainability (Germany, Berlin; The founder: Thomas Loew) > e.g.
o Nachhaltigkeitsberichterstattung >
§ Publikationen zu Umwelt- und Nachhaltigkeitsberichterstattung > e.g.
· In German: Mehr Glaubwürdigkeit durch Testate? Evaluation des Nutzens von Testaten in Nachhaltigkeitsberichten (Jens Clausen, Thomas Loew; 2005; also at BMU website)
o Downloads
o Also English (International) version of website > e.g.
§ Sustainability Reporting
§ Downloads (publications in English)
· KPMG Deutschland >
o Themen & Trends >
§ Themen:
· Nachhaltigkeit >
o Nachhaltigkeitsberichterstattung >
§ Publikationen:
· KPMG-Handbuch zur Nachhaltigkeitsberichterstattung 2008/09 (.pdf, November 2009, 76 pp.) - Deutschlands 100 umsatzstärkste Unternehmen im internationalen Vergleich >
o Die Prüfung von Nachhaltigkeitsberichten
o Prüfung von Nachhaltigkeitsberichten
· CSR News (Based in Hückeswagen, Germany) >
o News = csr-news.net >> e.g.
§ Prüfung von Nachhaltigkeitsberichten (26 May 2009; Ein Beitrag von Maik Lasarzik und Natalie Pohl, beide Ernst & Young AG. - Sustainability Assurance & Advisory Services)
· »Bitte beachten Sie auch unseren Artikel „Möglichkeiten und Herausforderungen der Prüfung von Nachhaltigkeitsberichten“, der von Nicole Höschen und Annette Vu in der Fachzeitschrift „Die Wirtschaftsprüfung“ (Ausgabe 09/2008) veröffentlicht wurde.« (At IDW website)
· ORSE Observatoire sur la Responsabilité Sociétale des Entreprises (France; also English version) > e.g.
o News
o Publications > e.g.
§ »Certification« of Social and Environmental Information published by companies in their SD and CSR reports (.pdf, May 2004, 68 pp.; Report by the Working Group: July 2003 – April 2004)
§ Critical review of how companies are applying French legislation on social and environmental reporting (.pdf has 72 pp., April 2004; link ??)
o See also:
§ reportingrse.org (Project sponsor: ORSE - Observatoire de la Responsabilité Sociétale des Entreprises, France; Website launched in April 2010)
· Also English version of website (= reportingcsr.org)
· CSR Europe »The European business network for CSR« > e.g.
o News >> e.g.
§ New CSR Europe members-only (??) report on Assurance of Social indicators in CAC40 Listed companies (2 February 2010) - Over 50% of CSR reports of top French companies externally assured >
· A CSR Europe helpdesk service – Assurance of social data in CAC40 CSR reports (.pdf, December 2009, 14 pp.)
· A CSR Europe Helpdesk Service: CSR Assurance Statements (.pdf, September 2008, 34 pp.)
· Europa >> European Commission >>
o Employment, Social Affairs and Equal Opportunities > What we do > Partners > Corporate Social Responsibility (CSR) >
§ (historical): Corporate Social Responsibility (CSR) website >
· More information >
o Key CSR Resources >
§ Reporting >
· Assurance
o ABC of CSR instruments (2004) >
§ Socially responsible management >
· Sustainability reporting (also about Assurance)
· Conferences > e.g.
o Responsible Reporting – Recent Trends Towards CSR Accountability (3 April 2006, Brussels)
§ Programme > e.g.
· Does CSR reporting make companies more accountable for their performance?
· Assurance, what does it add?
o This session brought together supporters and critics of assurance of CSR reporting. They discussed what assuring a CSR report means, whether a standard for verification or ‘assurance’ of sustainability reports is likely to emerge, who should verify companies’ sustainability reports, etc.
o Moderator:
§ Lars-Olle Larsson (Principal Sustainability Assurance Leader, PwC Global Sustainability Services)
o Panelists:
§ Nancy Kamp-Roelands (Ernst & Young, etc.)
§ David Owen (Nottingham University)
o Discussion
§ Recommended Reading
· ESRA The European Sustainability Reporting Association
o Our aim is to improve Sustainability Reporting by sharing trends and best practice across European countries.
o ESRA was formed by national accountancy bodies and is not a legally registered entity. Each accountancy body has appointed a member to represent it in ESRA.
o > e.g.
§ individual country-reports: Austria, Belgium, Denmark, Finland, Germany, Hungary, France, Ireland, Italy, Netherlands, Poland, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom
· These reports are centred around eight main headings, also:
o Significant trends and developments in sustainability assurance
o Reports > The CR Reporting Awards (CRRA)
§ Categories: also
· Transparency Aspects: Relevance & Materiality, Openness & Honesty, Credibility through Assurance
o >>
§ Downloads (login required) >
· 'Assure View' The CSR Assurance Statement Report (July 2008; .pdf has 48 pp.)
o ‘Assure View’ looks at the key elements which can make an assurance statement meaningful, as a way to establish best practice. It has guest commentaries from the most significant organisations in the field, together with a practitioners’ panel discussion and 10 years’ worth of statistics. It’s been sponsored by four of the leading assurors (SGS, KPMG, LRQA, The Reassurance Network).
§ See also related articles at:
· PwC corporate reporting blog: Positive assurance - reading between the lines (16 April 2009; By David Phillips)
· Accountancy Age: CSR assurance: growth industry (9 October 2008; By Paul Scott) - The boom in corporate social responsibility reporting has opened up an exciting career path in assurance – but it has got some growing up to do
· Ethical Corporation: Verification – Trust me, I’m an assurer (1 September 2008; Columnists; By Mallen Baker)
· SocialFunds: Watching the Bee Watchers Watchers: The Assurance Industry Checks Companies' Non-Financial Reports (21 August 2008)
· Business Green: How can you trust your CSR report? (5 August 2008; By James Murray) - Three-quarters of companies fail to independently verify the contents of their CSR reports
· University of Nottingham >>
o ICCSR International Centre for Corporate Social Responsibility (UK) >
§ Research > Research Paper Series >
o 32–2005: Corporate Social Reporting and Stakeholder Accountability - The Missing Link (.pdf, David L. Owen, 39 pp.)
o 23 – 2004: Assurance Statement Quality in Environmental, Social and Sustainability Reporting: A Critical Evaluation of Leading Edge Practice (.pdf, 40 pp., David Owen & Brendan O'Dwyer)
· Greenleaf Publishing > e.g.
o Journals >
§ The Journal of Corporate Citizenship (JCC) >
· View/Buy Issues >
o Issue 25 (May 2007) >
§ Seeking Stakeholder-Centric Sustainability Assurance: An Examination of Recent Sustainability Assurance Practice
· By: Brendan O’Dwyer, University of Amsterdam Business School, The Netherlands, and David Owen, Nottingham University Business School, UK
· See also at Goliath (Business Knowledge on Demand)
· Springer >> e.g.
o Journal of Business Ethics >> e.g.
§ Assurance Services for Sustainability Reports: Standards and Empirical Evidence (June 2008; By Giacomo Manetti and Lucia Becatti, University of Florence, Florence, Italy; Publisher: Springer Netherlands)
· UvA Universiteit van Amsterdam >> e.g.
o Assurance statement practice and corporate voluntary reporting (.pdf, August 2006, 60 pp.; M.J.G. Zwarthoed, Master thesis; Faculteit der Economische Wetenschappen en Econometrie)
§ Subtitle: »What is the current state of assurance statement practices on the Euronext 100 index?«
· ACCA Association of Chartered Certified Accountants >
o General public > Technical activities >
§ Subject areas >
· Sustainability > e.g.
§ Research programme >
· Published research >
§ Technical library >
o Archive of older publications > e.g.
§ Towards transparency: progress on global sustainability reporting 2004 (.pdf, 9 September 2004; 64 pp.)
· By: CorporateRegister.com & ACCA
· See page 12 (about assurance)
§ RR115 - Key Issues in Sustainability Assurance (26 March 2010; .pdf has 36 pp.)
· By: Professor David L. Owen, Associate Professor Wendy Chapple, Angela Pinilla Urzola: ICCSR, Nottingham University Business School
§ RR98 - Social and environmental reporting and the business case (2007; By: Dr Crawford Spence and Professor Rob Gray; .pdf of the full report has 88 pp.; The research is based around interviews conducted with managers in 36 UK firms.)
§ RR86: The future of sustainability assurance (ACCA & AccountAbility)
· By: Simon Zadek and Peter Raynard with assistance from Maya Forstater and Jeannette Oelschlaegel, 2004
o »This report provides a review of the current state of sustainability assurance and offers perspectives on where it is going in the future. It also outlines three potential scenarios for assurance in the year 2020.«
o National sites >>
§ UK >
· UK Members >
o Publications >
§ Sustainability and the Accountant >
· 3 – Assurance >
o Assurance – Sustainability Briefing Paper (.pdf, May 2009, 11 pp.; Author ACCA, AccountAbility and KPMG)
· BITC Business in the Community (UK) >> e.g.
o A Director's Guide to Corporate Responsibility Reporting (.pdf, July 2005, 36 pp.)
§ Compiled by a joint team from Arthur D. Little, BITC, Camelot and HBOS.
§ It is designed to guide directors through five challenging questions ...
· also
o How do we demonstrate credibility?
· Accountancy Age (UK) > e.g.
o News >>
§ Sustainability reports should be independent (22 May 2008) - The top 60 FTSE companies have been criticised for not having sustainability reports independently verified by a ‘recognised’ accounting firm
· Communications agency Black Sun says the majority of assurances are conducted by specialist environmental consultancies with only 13% done by an accountancy firm.
· In the Closing the gap report it points to the fact that only 8% of annual reports are independently assured for the sustainability aspect.
o What we do > Advisory > Risk & Compliance > Internal Audit, Risk & Compliance Services >
§ Climate Change and Sustainability Services (CC&S) >
· Latest articles & publications >>
o KPMG International survey of corporate responsibility reporting 2008 (27 October 2008; .pdf has 118 pp.)
§ Or here (.pdf, at KPMG Sustainability - The Netherlands)
§ >>
· Chapter 6 Assurance and Corporate Responsibility Reporting (pp. 55-66)
o Global Trends in Assurance
o A Closer Look at Assurance by Country and Sector
o Assurance: Why, Who and What
o Assurance Standards and Opinions
§ See also:
· Press Release (KPMG Sustainability – The Netherlands) at CSRwire: KPMG International Survey of Corporate Responsibility Reporting 2008 (28 October 2008)
o >??>
§ KPMG International Survey of Corporate Responsibility Reporting 2005 (.pdf, June 2005, 55 pp.; at WBCSD)
· Or here (.pdf, at KPMG Netherlands)
· »KPMG believes it is the most comprehensive survey of its kind since its initiation in 1993. With its vast coverage of 1600+ companies, including the top 250 companies of the Fortune 500, the survey provides a truly global picture of reporting trends over the last ten years.«
· From the »Contents«:
o Assurance (Country and sector results, Choice of assurance provider, Development in assurance)
o Appendices: Assurance standards (global and in some countries)
· GRI Global Reporting Initiative >
o Learning & Support >
§ GRI Publications >
· Research & Development Publications >
o Other free publications:
§ Carrots and Sticks – Promoting Transparency and Sustainability (.pdf, May 2010, 96 pp.) - An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting
· Our research of existing approaches in the selected 30 countries (Australia, Austria, Belgium, Brazil, Canada, Chile, China, Denmark, Ecuador, Finland, France, Germany, Greece, Hungary, India, Indonesia, Italy, Japan, Luxembourg, Mexico, The Netherlands, Norway, Portugal, South Africa, South Korea, Spain, Sweden, Switzerland, United Kingdom, United States) revealed the following: also
o A total of 14 assurance standards
· Prepared in co-production of: The United Nations Environmental Program (UNEP), KPMG Sustainability (The Netherlands), the University of Stellenbosch Business School (USB) (South Africa) and The Global Reporting Initiative (GRI)
· GPPi Global Public Policy Institute (Berlin) > e.g.
o Consulting > e.g.
§ Review of the Global Reporting Initiative (Projection duration: November 2005 - May 2006) >
· Publications >
o Trends in non-financial reporting (.pdf, November 2006, 50 pp.)
§ Paper prepared for the UNEP, Division of Technology, Industry and Economics (DTIE)
§ > (pages 14-15)
· 2.3 Reporting has become more comprehensive, external assurance more widespread
· 2.4 External assurance is often selective and the quality of reporting is still generally low
· Ketchum Pleon Deutschland
o Wir entwickeln Kommunikationsstrategien und Kommunikationsprogramme für Unternehmen, Institutionen, Organisationen. Und tragen messbar zum Erfolg unserer Kunden bei.
o >
§ German >
· Wissen > e.g.
o Studien >
§ Global Stakeholder Report 2005 (7 September 2005; .pdf has 80 pp.; In English) = Accounting for Good: the Global Stakeholder Report 2005
· The Sustainable Consumption Research Exchange network (SCORE!) (2005-2008) »was set up to bundle SCP research expertise, in the EU and beyond.« > e.g.
o Conference 1: SCORE! Launch conference, on 23 November 2006, Wuppertal, Germany > e.g.
§ Proceedings Part IV (.pdf, 212 pp.) > see
· Credible sustainability reports : An empirical investigation on the interaction between sender and communication style: the case study of tegut (see pp. 169-179; emphasis on food retail sector; By: Nina Stockebrand and Achim Spiller)
· Lund University (Sweden) >> e.g.
o Stakeholder involvement in the third-party assurance on corporate sustainability reports (.pdf, October 2004, 90 pp.; Thesis by Jeehye Park)
· ComunicaRSE (Argentina) »Comunicación de Responsabilidad Social de la Empresa« >> e.g.
o Los auditores españoles elaboran una guía para revisar las memorias de RSC (Noviembre de 2008; Relating to Instituto de Censores Jurados de Cuentas de España (ICJCE))
· SustainAbility > e.g.
o Consulting Services >
§ Engaging Stakeholders Program
o Research & Advocacy >
§ Analysis & Reports:
· By Theme:
· By Type >
o Issue Briefs >
§ Research Programs and Projects:
· Global Reporters Program
o >>
§ Tags: Reporting
· Trends in online sustainability reporting (a joint research project of GRI and Radley Yeldar; Published on 14 april 2009) >
o Themes and Trends >
§ The impact of technology on trust:
· Assurance
· AccountAbility & csrnetwork (Two Tomorrows) >
o The Accountability Rating (since 2004)
§ The Rating draws on information companies put into their public reporting, as well as data on their actual social and environmental performance. It rates companies on four ‘domains’: strategy, governance, engagement and impact.
§ > e.g.
· About the Rating > Methodology >
o Engagement: Does the company engage in dialogue with the people and groups who have an interest in its business or may be affected by it or have an effect on it? Does the company publicly report its social and environmental performance? And is its report subject to independent assurance?
§ See also:
· related article at SocialFunds:
o Corporate Accountability Improves, Progressing on Stakeholder Engagement But Not Assurance (29 November 2006)
§ »The report acknowledges limitations of the methodology, which is based primarily on corporate reporting, so actual performance (both positive and negative) can slip through the cracks if not included in sustainability or annual reports.«
o directory (CSR Professional Services Directory) > e.g.
§ Specialist Category >
· Assurers and Certifiers
· ICMM International Council on Mining & Metals (London) > e.g.
o Sustainable Development Framework >
· CPA Australia (Certified Public Accountants) >
o >
§ News & media > also
· Publications >
o INTHEBLACK >??>
§ October 2008 (Sustainability is the focus of articles) >
· Ethical dilemma: October 2008: Verification of corporate social responsibility reports is a task best left for outsiders
o Dilemma: You are CFO of a large company that is trying to differentiate itself from its competitors by having a focus on corporate social responsibility (CSR).
o Dilemma resolved by Tiina-Liisa Sexton, CPA Australia's ethics adviser.
o Knowledge portals >
§ Environmental, social and governance > e.g.
o Corporate reporting pulse surveys
o Policy statements > e.g.
§ Assurance of carbon emissions reporting (2 February 2009)
o Policy and research topics:
o >??>
§ Trends in service providers and standards for the assurance of sustainability reports (November 2009 ??)
· ICAA Institute of Chartered Accountants in Australia >
o Industry Influence > Leadership > Reporting >
§ Extended performance reporting: a review of empirical studies (.pdf, August 2006, 25 pp.; By: Wai Fong Chua, The University of New South Wales, Sydney, Australia)
· From the »Contents«: e.g.
o Historical overview and trends
§ History and trends in CSR reporting and assurance
· Ernst & Young Australia >> e.g.
o Non-financial reporting (.pdf, July 2009, 4 pp.)
§ This overview provides some clarity on reporting frameworks, principles, and types of assurance, as well as sources of information.
· AISEA Australian Institute of Social and Ethical Accountability (??)
· Sustainable Future is a non-partisan, not-for-profit research organisation specialising in issues affecting New Zealand. >
o Resources >
§ Annual Report Guidelines = Annual Report Guidelines for Sustainable Development (New Zealand, Australia, America and Canada, UK and Europe, Hong Kong, Japan, Global)
· CAPA Confederation of Asian and Pacific Accountants
o The Confederation of Asian and Pacific Accountants (CAPA) represents national accountancy organisation in the Asia-Pacific region. Today (2009), CAPA has a membership of 34 accountancy organisations in 24 jurisdictions.
o > e.g.
§ CAPA Projects >
· Environmental Accounting CSR Survey 2009 (Completed October 2009)
o Questionnaires were sent to all 33 CAPA member bodies on March 31, 2009. Responses were received from 21 member bodies (from: Australia, Bangladesh, Canada, China, India, Japan, Korea, Malaysia, New Zealand, Pakistan, The Philippines, Samoa, US, UK, Russia). This report intends to provide wide-ranging information on notable practices of CAPA member bodies.
o The survey project, lead by the Japanese Institute of Certified Public Accountants (JICPA) with a task force chaired by Dr. Takeshi Mizuguchi, aims to stimulate CAPA member bodies activities on environmental accounting/CSR issues and sharing such information with all member bodies.
o >
§ report and forum materials >
· Main Survey Report on the CAPA Environmental Accounting/CSR Survey (.pdf, October 2009, 37 pp.)
· JICPA Japanese Institute of Certified Public Accountants (Also English version of website) >
o Accounting and Auditing in Japan >
§ Environmental Accounting and CSR
· JICPA operates the Management Advisory Service and Research Committee (MASRC) for the purpose of substantially reinforcing and improving management consulting services provided by JICPA members.
· MASRC has 10 technical committees including the following 4 technical committees on environmental issues and Corporate Social Responsibility (CSR):
o CSR Information Technical Committee (studies Key Performance Indicators (KPIs) and qualitative information in CSR disclosure practices)
o CSR Assurance Technical Committee
o Environmental Accounting Technical Committee
o Greenhouse Gas Emissions Trading Technical Committee
· >
o CSR Publications (Management Advisory Service and Research Committee Research Reports) > e.g.
§ Report on CSR Information Assurance Research (May 2007; .pdf has 31 pp.)
o >??>
§ Survey on the Trends of Assurance Engagements on CSR Information in Europe and Other Foreign Countries (2009)
· JFS Japan for Sustainability >> e.g.
o MOE Releases New Manual for Self-Assessment of Corporate Environmental Reports (12 May 2008)
§ The Japanese Ministry of the Environment released on December 21, 2007, a self-assessment manual to enhance the reliability of environmental reports.
· TAP The Accountability Project (Canada)
o »A new initiative to enhance sustainability and corporate social responsibility (CSR) reporting in Canada.«
o »The Accountability Project is an initiative of Solstice Sustainability Works Inc., in association with AccountAbility and InterPraxis Consulting.«
o > e.g.
· InterPraxis (Canada) >
o Services >
· CGA-Canada Certified General Accountants Association of Canada > e.g.
o Research & Advocacy >
§ Areas of Interest >
· Sustainability Reporting = Measuring Up: A Study on Sustainability Reporting in Canada – A CGA-Canada report (2005)
o Download Report >
§ Measuring Up: A Study on Sustainability Reporting in Canada (Part 3) (.pdf, 42 pp.) >
· Sustainability Reporting Horizons >
o Improving Credibility
· Deloitte Canada > e.g.
o Insights > Business issues > Corporate responsibility >>
§ Assurance for corporate responsibility reports - Think your sustainability report speaks for itself? You may benefit from third-party verification
· CEAA Canadian Environmental Auditing Association > e.g.
o Conferences & Meetings > e.g.
§ 2006 (18th – 20th October)
§ The 14th Annual National Conference for Environmental, Health & Safety, Social and Sustainability Auditing (5th-6th October 2005) > e.g.
· Panel 4: Integrating Management Systems and Corporate Reporting > e.g.
o Non-Financial Reporting: The Audit and Assurance Perspective (.pdf, October 2005, 28 pp.; Presentation by: Dave Fairburn (Stratos))
§ 2004 Conference Presentation Downloads > e.g.
· Session C: Assurance, Credibility and Reporting > e.g.
o Trends in Corporate Reporting and Assurance of Non-Financial Information (.pdf, October 2004, 12 pp.; By: Mel Wilson, PricewaterhouseCoopers)
§ 2003 > e.g.
· AA1000 Assurance Standard (.pdf, 10 October 2003, 15 pp.; By: Susan Todd, Solstice Consulting, Vancouver)
· Corporate Sustainability Reporting in Canada: The Role of Verification & Assurance (.pdf, 10 October 2003, 16 pp.; By: Stephanie Meyer, Stratos)
· GHG Emissions Verification
· Stratos »is a sustainability consultancy with a national presence and a global outlook.« (Ottawa, Calgary; Canada) > e.g.
o Consulting >
§ Services >
o Insights >
§ Sustainability Reporting and Communication
· AICPA American Institute of Certified Public Accountants (USA) > e.g.
o Publications >
§ Journal of Accountancy >>
· December 2006 >
o The Future of Corporate Sustainability Reporting (By Brian Ballou, Dan L. Heitger and Charles E. Landes)
§ »...Readers will learn about the new framework for corporate sustainability reporting (CSR) and the challenges auditors face on CSR assurance engagements.«
o Interest Areas >
§ Business, Industry & Government >
· Quick links:
o Sustainability >
§ Sustainability Assurance and Other Services
§ >>
· Sustainability and Sustainability Reporting FAQ (.pdf, 5 pp.)
· Browse: By Topic:
· AAA American Accounting Association
o Sections / Regions > Auditing > e.g.
§ Meetings >
· Annual Meeting 2007 >>
o Credibility of Sustainability Reports (.pdf, 35 pp.)
· 2007 - Charleston, SC >>
o Assurance on General Purpose Non-Financial Reports: An International Comparison (.pdf, 30 pp.)
§ By: Roger Simnett, University of New South Wales, Ann Vanstraelen, Universiteit Antwerpen and Universiteit Maastricht, and Wai Fong Chua, University of New South Wales
· RAAS Consulting Ltd (Richard Anderson, Daniel Roberts) »Risk Management, Sustainability, XBRL and Innovation« > e.g.
o Sustainability >
§ Introduction to Assurance = The Role of the Assurance Provider
· SRA Stakeholder Research Associates (London, UK; Toronto, Canada; Dallas, USA)
o Publications > e.g.
§ From Words to Action, Volume 2: The Practitioner's Handbook on Stakeholder Engagement
· (October 2005; .pdf has 150 pp.; With UNEP and AccountAbility)
§ From Words to Action, Volume 1:
· Practitioners’ Perspectives on Stakeholder Engagement (2005; .pdf has 88 pp.; With UNEP and AccountAbility)
§ Achieving Quality in Social Reporting:The role of surveys in stakeholder consultation
· (2002; .pdf has 7 pp.; From Business Ethics: European Review)
· SAICA The South African Institute of Chartered Accountants > e.g.
o Technical Information >
§ Sustainability >
§ Assurance of Sustainability Reports
§ Environmental Auditing
· Meditari Accountancy Research (South Africa) >>
o Meditari Accountancy Research Vol. 17 No. 2 2009 : 1-17:
§ Corporate social responsibility assurance: how do South African publicly listed companies compare? (.pdf, 17 pp.; By B Ackers)
· BAA British Accounting Association (c/o Management School, The University of Sheffield) >> e.g.
o Sustainability assurance as a driver of change for the auditing profession (.pdf, 2008, 22 pp.; By Anton Du Toit, Monash University, South Africa)
· SustainabilityServices.co.za is a Johannesburg-based boutique consultancy (South Africa) >
o Research >
§ ACCA: Introduction to Third Party Assurance (.pdf, 20 May 2009, 35 pp.; By Michael H. Rea) - An ACCA Breakfast Briefing on Third Party Assurance over Sustainability Reports in South Africa
· PwC PricewaterhouseCoopers > e.g.
o Today's challenges >
· International Financial Reporting Standards (IFRS) requirements >
o Publications >
§ Newsletters >
· World watch: Regular governance and corporate reporting newsletter (also broader reporting topics)
o Our services >
§ Audit and assurance >
§ Consulting >
· Sustainability >
o Services > e.g.
§ Reporting and assurance of non-financial information
o Publications > e.g.
§ The Right Combination - Corporate responsibility reports: The role of assurance providers and stakeholder panels (December 2007; .pdf has 24 pp.)
· 1 Why companies seek assurance on their CR reports
· 2 Reporting things right- Audit Firms
· 3 Reporting the right things- Stakeholder panels
· 4 The right combination - From stakeholder panel to assurance provider and vice versa
· Deloitte > e.g.
o Services > Enterprise Risk Services > Corporate Responsibility and Sustainability >
§ Corporate responsibility assurance services
o Canada > Services > Enterprise Risk >
§ Assurance for corporate sustainability reports - Think your sustainability report speaks for itself? You may benefit from third-party verification
· Accountancy Research (The Netherlands; Website of Nancy Kamp-Roelands) > e.g.
o Publications >
§ Transparency in assurance reports on corporate responsibility reporting (21 May 2008; Authors: dr. Nancy Kamp-Roelands, Joke Rigter, Henriëtte Boerma Msc; Ernst & Young; .pdf has 15 pp.)
· »For this study we randomly selected 120 assurance reports from the files of CorporateRegister.com, an online directory of company-issued CSR, Sustainability, and Environment reports. We only analysed assurance reports from European companies published in English or Dutch that were published in 2007 but relate to the reporting year 2006.«
o What we do > Advisory > Risk & Compliance > Internal Audit, Risk & Compliance Services >
§ Climate Change and Sustainability Services (CC&S)
o >>
§ KPMG Netherlands >
· English > Services > Other Services >
o Sustainability > e.g.
§ KPMG Assurance Question Time
· This side event at the Global Reporting Initiative (GRI) Conference (4 October 2006) has dealt with some of the most pressing questions on CR assurance posed by members of the audience to a remarkable panel, chaired by Lord Michael Hastings.
o Panel members:
§ Simon Zadek, CEO, AccountAbility, U.K.
§ Mark Line, Director, CSR Network, U.K.
§ Karin Ireton, Head of Sustainable Development, Anglo American, South Africa
§ Wim Bartels, Director, KPMG Sustainability, The Netherlands
o How can materiality be defined in CR assurance? What should be the role of report users in deciding the assurance scope and approach? How can consistency in CR assurance be improved? What competences do assurance practitioners need?
o These are just a few examples of the questions commonly asked by assurance practitioners, organizations seeking assurance, and the ultimate users of the assurance report, for example investors, customers, non-governmental organizations and government.
o You can watch the broadcasted 'Assurance Question Time'.
· At the event KPMG Sustainability also launched the publication:
o »Better assurance starts with better understanding – How KPMG sees assurance on sustainability reports«.
§ .pdf has 32 pp.;
§ Also in Dutch: Betere assurance begint bij een beter begrip - De KPMG-visie op assurance bij maatschappelijke verslagen
§ Our focus >
· Corporate Social Responsibility:
o Assurance Standards Briefing
§ »A report published on 19th April 2005 by AccountAbility and KPMG Sustainability, The Netherlands«
o KPMG International Survey of Corporate Responsibility Reporting 2005
· Bureau Veritas >
o Our Services >
§ Certification > also
· Sustainability Report Assurance
· DNV »Det Norske Veritas« (International; Headquartered in Oslo, Norway) »leading international provider of services for managing risk« >
o Our services >
§ Assessment >
o Services & solutions >
· Order verification protocol
o Downloads >
§ Verification of Sustainability Reporting Flyer (.pdf, 2 pp.)
o >
· IRCA International Register of Certified Auditors > e.g.
o Certification programs > e.g.
§ Sustainability assurance practitioner
· See also Press release: Program for sustainability report-assurance practitioners launched (19 November 2004)
o »AccountAbility and the International Register of Certified Auditors (IRCA) have come together to launch the world’s first individual certification scheme in the field of sustainability assurance.«
§ See also AccountAbility
· LRQA (Lloyd's Register Quality Assurance) > e.g.
o Services we offer >
§ Verification >
o Local Sites > e.g.
§ United Kingdom > e.g.
· Products > e.g.
o Two Tomorrows is the name of the sustainability consultancy formed by the merger of Csrnetwork and Sd3 on 1 January 2009.
o Two Tomorrows operates globally with offices in Bath (Group HQ), London (EMEA); San Francisco (USA – North America) and Seoul (Korea - Asia).
o > also
§ Services >
§ News & Views > Views >
· Assurance standards – the evolution continues (1 January 2009; By Jon Woodhead, group services director)
o >>>
§ csrnetwork (Bath, UK) »is a consultancy that helps companies around the world do business in a responsible way...We are also a leading provider of assurance of CSR and sustainability reports.« > e.g.
· Services >
· News & Views >
o Latest news and press releases > Archives >
§ 2005 > e.g.
· Invite external evaluation and stand out from the crowd (4 March 2005)
§ 2004 > e.g.
· Caution urged on reporting assurance (24 November 2004)
o Our views >> e.g.
§ Telling your sustainability story (1 July 2007)
· Here are our 10 tips on how to tell your sustainability story based on our experience developing, evaluating and assuring CSR and sustainability reports for companies around the world.
§ Independent assurance: false sense of security or real test of transparency? (1 April 2006)
§ Sd3 (UK)
· Sd3 is joining forces with Csrnetwork from 1st January 2009.
· >
o look into Sd3 >
§ Products & Services >
§ New at Sd3 > e.g.
· Use of Assurance leaps Five-fold for FTSE 100 Non-financial Reports
o »In February 2006, Sd3 repeated its annual research into trends in the non-financial reports of the UK's FTSE100 listing concentrating on the growth of external assurance.«
· Next Step Consulting (UK; managing CorporateRegister.com) >
o Publications >
§ Articles (historical ??)
· »We have had several articles published on issues of corporate responsibility and in particular, reporting.«
· JustAssurance (UK)
o The objectives of JustAssurance are to: provide assurance to stakeholders relating to social, environmental and sustainability reports and to work closely with stakeholders, particularly NGOs.
· The Reassurance Network (UK) provides an innovative portfolio of assurance services to help organisations demonstrate responsibility to their directors, employees and other stakeholders. > e.g.
· Article 13 Ltd (UK) > e.g.
o Knowledge Centre >
· Stakeholder Dialogue/Reporting
· Carbon Smart (London) provides practical, intelligent solutions to help businesses reduce costs, win business, manage risk and engage stakeholders in the low carbon economy. >
o Our Services >
§ Consultancy and Assurance > e.g.
· Research >
o Benchmarking the Credibility of FTSE 350 Sustainability Reporting and Assurance
§ Smart Sustainability (part of Carbon Smart, Ltd.) is launching (24 March 2010) a report identifying best practice sustainability and carbon assurance in the FTSE 350.
§ See also
· Related article at GreenBiz: Does Anyone Believe Your Sustainability Report? (30 March 2010)
· related article at BusinessGreen: Study questions credibility of FTSE 350 sustainability and carbon data (26 March 2010; By Rachel Fielding) - Research finds many blue chip firms fail to call in auditors to validate environmental claims
o The study, which was sponsored by a coalition of organisations including SAP, Defra, Barclays, BP and British American Tobacco, found that of those FTSE 350 firms that make carbon and sustainability data available, a shockingly low proportion provide any sort of assurance on their data.
o Insight > e.g.
§ Giving assurance
· Alan Knight, AccountAbility, answers your questions about your next years’ assurance
§ Defining Best Practice Assurance for Sustainability and Carbon Reporting
· Carbon Smart are currently conducting a research project to define the best practice assurance for sustainability and carbon reporting.
§ The Reality of the Equator Principles - Reporting and Assurance
o See also:
§ Related opinion at Ethical Corporation: Climate change and business: How carbon reporting can become more credible (19 May 2010; By Esther Rodriguez, Associate Director at Carbon Smart)
· ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.
o Technical & Business Topics >
§ Topics >
· Audit and assurance > e.g.
o re: Assurance > e.g.
§ Assurance on non financial information:Existing practices and issue (.pdf, July 2008, 28 pp.)
· Corporate responsibility > e.g.
o Policy and guidance - Find out about the standards, policies, frameworks and legislation associated with corporate responsibility and sustainability. >
§ Certification and assurance standards - Find out more about the range of certification and assurance standards designed for sustainability.
§ Assurance frameworks - Further details about the range of certification and assurance standards which apply to sustainability reports.
§ Thought leadership >
o Turning Questions into Answers:
§ Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.; Prepared with the Environment Agency)
· See also:
o Environment Agency (UK) > Business and industry > Environmental topics: Resource efficiency and environmental performance: Environmental finance >
§ Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.)
o Library >
§ Links >
· Environment & Sustainability
· University of St-Andrews / School of Management >> e.g.
o Assurance of Corporate Stand-alone Reporting: Evidence from The UK (August 2007; .pdf has 323 pp.)
§ A thesis submitted in fulfilment of the requirements of the Degree of Doctor of Philosophy in Accounting
§ By Radhi Mousa Al-Hamadeen
· CRR Conference (CRRC)
o The conference is organised by Sustainability Research Institute / University of Leeds (UK)
o > e.g.
§ CRRC 2006 (4-5 September 2006, at the Trinity College in Dublin/Ireland) >
· Papers sorted by panel sessions:
o Reporting > e.g.
§ Reis Priscilla R., Idaho State University: Social Reporting - CR or PR?: The Unanswered Questions (.pdf, 16 pp.)
· Ethical Performance >>
o Green Quadrant: How to select a CSR assurance provider (To order; Published: 31 March 2008. Electronic format only (pdf); 32 pages, 25 interviews, 10 figures)
§ Ethical Performance has teamed up with the business research body Verdantix to offer our readers the first independent study of the corporate responsibility assurance market.
§ See also:
· Verdantix (London; Director: David Metcalfe) »reports analyze carbon markets, climate change impacts, renewable energy and corporate responsibility.« >
o Research (To order) >
· Green Quadrant: GHG Emissions Verification (2008)
§ Corporate Social Responsibility >
· Focus: Who Can Win In The CSR Assurance Market? (4 May 2008)
· Green Quadrant: How To Select A CSR Assurance Provider (31 March 2008)
o See also related press release: Verdantix: Competition Hots Up For CSR Assurance (2 April 2008)
· Ethical Corporation »Magazine, Conferences, Reports« > e.g.
o »Search« might be useful.
§ >??> Browse By Category > e.g.
· Non-Financial Reporting > e.g.
o Assurance – Desperately seeking reassurance (19 December 2009; By Kathee Rebernak) - The assurance industry is failing to deliver in some fundamental areas
§ See article at Framework:CR (.pdf has 2 pp.)
o Reporting advice - Ask Aleksandra - Looking for assurance (8 November 2006)
§ This month, Aleksandra Dobkowski-Joy explains why reporters need to think carefully about rigorous assurance
o Sustainability reporting - Should NGOs provide assurance? (12 October 2006)
o How to improve the credibility of environmental reporting (3 August 2005; By Invitation; By: Andy Gouldson)
o We must improve the reputation of corporate ethical reporting (9 April 2005; By Invitation; By: Lars-Olle Larsson)
o Europe: Caution urged on reporting assurance (24 November 2004; News, Europe)
o Ethical Corporation Press Releases: Companies meet to discuss best practice in stakeholder dialogue and non-financial reporting (29 August 2003)
o Current issues in verification and social reporting (3 July 2003; Leaders; By: Toby Kent)
o A standard to build trust in company social reporting (5 April 2003; Columnists; By: Mallen Baker)
o Rising to the CSR challenge for assurance (3 April 2003; Leaders)
o Corporate social reporting and assurance standards (13 June 2002; By Invitation; By: Simon Zadek)
§ >
· Opinion: Corporate sustainability reporting: Tackling credibility and conflicts of interest (29 January 2010) - It's time to inject a dose of reality and integrity into corporate social responsibility and sustainability reports, argues Prakash Sethi
o … Companies are spending millions of dollars annually to publish and disseminate their CSR-S reports.
o And yet, rather than enhancing corporate credibility, these reports have tended to exacerbate public distrust and skepticism because they lack credible evidence as to the accuracy and comprehensiveness of the information contained in these reports. …
o Resources >
§ Podcasts > e.g.
· Pubcast: Assurance - is it just corporate responsibility public relations? (8 November 2007) - Toby Webb asks expert Toby Kent to define what assuring responsible business actually means, and if it is here to stay. Includes discussion of trends in assurance such as stakeholder panels.
· BusinessGreen > e.g.
o In-Depth > e.g.
§ How to... make CSR reports credible (18 March 2009; By Jonathan Ballantine) - In the second part of BusinessGreen.com's series on CSR reporting, we investigate the steps firms should be taking to ensure their reports avoid the dreaded "greenwash" label
· csr-reporting - thoughts and insights about social and environmental responsibility and sustainability reporting (Blog by Elaine Cohen, BeyondBusiness, Israel) > e.g.
o Unassured and fed up (6 December 2009)
§ … And worse, the Global Reporting Initiative, in awarding a "+" at each Application Level, without checking the quality, for so-called assured reports, unwittingly perhaps, is complicit in this devaluation of the assurance process. So I took pen to paper (fingers to keyboard) and sent a letter to the CEO of the GRI. …
§ … In many cases, the Assurance Statement seriously lacks the ability to assure. …
§ … I would like to recommend, that the GRI adopts a new policy to read and check Assurance Statements …
o Why we do what we do (2 December 2009)
§ …CSR reporting should contribute to building credibility, trust flows from that.
o The Wild West of CSR report assurance (3 October 2009)
· SocialFunds.com >
o News >
§ News Center >
· By Category > e.g.
o Reporting > e.g.
§ AccountAbility Cooks Up a New Recipe with Stakeholder Engagement Standards (16 September 2005)
§ Taking Account of Corporate Social Responsibility Reports (15 September 2005)
· »A Pleon survey of CSR reporting finds differing opinions on best practice for report assurance and verification amongst respondents as well as professional experts.«
§ Gap and Nike Engage Stakeholders For Assurance Statements on Sustainability Reports (14 July 2005)
§ EHS Auditors Slow to Take Up GRI (22 September 2004)
§ Sarbanes-Oxley Moves EHS Auditing From the Backroom to Boardroom (21 September 2004)
§ Auditing Sustainability Reporting (21 June 2004)
§ Survey Says: NGOs Believe Corporate Social Responsibility Reports That Reveal Faults (14 November 2003)
· Or:
o OneReport »The Sustainability Reporting Network«
· GreenBiz.com > e.g.
o Engage:
§ Blogs >
· Improving the Credibility of Environmental Reporting: Can investors, government and companies work together to improve the usefulness of environmental measurement and reporting?
o »This article has been reprinted courtesy of Ethical Corporation. It was first published on Aug. 3, 2005«
· AllBusiness.com >> e.g.
o Sustainability reporting (Standards) > e.g.
§ The future of corporate sustainability reporting: a rapidly growing assurance opportunity (By Brian Ballou et al.; 1 December 2006; Journal of Accountancy)
§ IFAC Considers Sustainability Reporting Guidelines (By J Whitley; 1 April 2006; The Internal Auditor)
§ An investigation of alternative report formats for communicating moderate levels of assurances (By Roger Simnett; 1 September 2003; Auditing: A Journal of Practice & Theory)
§ Assurance on Sustainability Reporting: An Auditor's View (By Philip Wallage; 22 December 2000; Auditing: A Journal of Practice & Theory)
· ENDS Environmental Data Services (London, UK)
o &n