NFRCSR (Non-Financial Reporting and CSR) Resource Centre >
International section >
Notes and related content Detailed map of International section Sitemap
· AccountAbility = Institute of Social and Ethical AccountAbility >
o Our work >
· AccountAbility's standards, the AA1000 Series, are principles-based standards that provide the basis for improving the sustainability performance of organisations. They are applicable to organisations in any sector, including the public sector and civil society, of any size and in any region.
· The AA1000 Series is comprised of:
o AA1000 AccountAbility Principles Standard (AA1000APS)
o AA1000 Assurance Standard (AA1000AS)
o AA1000 Stakeholder Engagement Standard (AA1000SES)
o >>
§ AccountAbility AA1000AS Wiki (AA1000 Assurance Standard Revision Process) > also
· Assurance Portal
o The assurance portal aims to raise awareness and generate discussions on the value of sustainability reporting and assurance.
· 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 IAASB (International Auditing and Assurance Standards Board) > e.g.
§ Pronouncements >
· Standards >
o International Standards on Assurance Engagements (ISAEs)
§ »are to be applied in assurance engagements dealing with subject matters other than historical financial information.«
§ >
· Consultation Papers >
o Assurance Aspects of G3 - The Global Reporting Initiative's 2006 Draft Sustainability Reporting Guidelines (February 2006)
· International Standard on Assurance Engagements 3000 (1 January 2004)
o »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 >>
§ PAIB Professional Accountants in Business > e.g.
· Sustainability Framework (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.
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).
· The analysis examines areas where reporting sustainability performance gives rise to the need to go further than a generic assurance standard and associated guidance. The analysis also deals with the way standards are prepared: taking into consideration their scope and interaction with other authoritative pronouncements, such as those relating to independence.
· The purpose of the analysis is to highlight national similarities and differences and, by commenting constructively on them through providing FEE positions, assist national and international standard setters in the development of future standards. The Paper will also be of interest to stakeholders in the assurance process who wish to understand more about the key issues.
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 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.
o »Advanced search« might be useful
· NIVRA Koninklijk Nederlands Instituut van Registeraccountants (The Netherlands)
o Thema's >
§ MVO Maatschappelijk Verantwoord Ondernemen
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 >
o Richtlijnen >
· IDW Institut der Wirtschaftsprufer (Germany) > e.g.
o Verlautbarungen >
§ Download von Entwürfen >
· IDW PS 821: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichten im Bereich der Nachhaltigkeit
· In English:
o Draft IDW AuS 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.; Also at IFAC (.pdf))
o IDW Aktuell > e.g.
§ IDW Prüfungsstandards: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichten im Bereich der Nachhaltigkeit (IDW EPS 821; 11.7.2005)
· IÖV Institut für ökologische Wirtschaftsforschung (Germany) >
o Downloads >
§ In German: Mehr Glaubwürdigkeit durch Testate? - Internationale Analyse des Nutzens von Testaten in der Umwelt- und Nachhaltigkeitsberichterstattung (.pdf, May 2005, 94 pp.; Kurzfassung (.pdf), 17 pp.)
· »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)
· 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 ??)
· Europa >> European Commission >>
o Employment, Social Affairs and Equal Opportunities > Working for you > Partners > Corporate Social Responsibility (CSR) >
§ (historical): Corporate Social Responsibility (CSR) website >
· More information >
o Key CSR Resources >
§ Reporting >
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, 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 The CR Reporting Awards (CRRA)
§ Categories: also
· Transparency Aspects: Relevance & Materiality, Openness & Honesty, Credibility through Assurance
o Site Map >
· '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 Sustainability publications >
§ Towards transparency: progress on global sustainability reporting 2004 (.pdf, 9 September 2004; 64 pp.)
· By: CorporateRegister.com & ACCA
· See page 12 (about assurance)
§ 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.«
· 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.
· KPMG Global Sustainability Services >>>
o KPMG International survey of corporate responsibility reporting 2008 (27 October 2008; .pdf has 118 pp.)
§ Or .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 International) 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«:
· Assurance (Country and sector results, Choice of assurance provider, Development in assurance)
· Appendices: Assurance standards (global and in some countries)
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Sustainable Consumption and Production > Further information > Sustainable Consumption and Production Branch (SCP Branch) >
§ Initiatives > Global Reporting Initiative > Public Sector & Reporting > e.g.
· Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (October 2006; .pdf has 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
o > from »Contents«, e.g.:
§ Overview of selected standards
· Global and national assurance standards (pp. 28-29)
o International
o National standards: Australia, New Zealand, Germany, Japan, Sweden, The Netherlands
· 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
· Pleon Germany (Website in German) > e.g.
o Practices >
§ Functional Practices >
o Wissen >
§ Studien >
· Global Stakeholder Report 2005 (.pdf, 7 September 2005, 80 pp.; In English) = Accounting for Good: the Global Stakeholder Report 2005
o (Or) Pleon »is the EMEA part of the expanded global network Brodeur|Pleon Worldwide« >
§ Insights >
· Studies
· 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)
· Centre Info (Switzerland) >>
o News > e.g.
§ Non-financial reporting: A credible means of communication? (19 September 2007; .pdf has 4 pp., see pages 1-2)
· ComunicaRSE (Argentina) »Comunicación de Responsabilidad Social de la Empresa« >> e.g.
o Noticias > e.g.
§ 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 (based in London and Washington D.C.) > e.g.
o Consulting Services >
§ Programs > e.g.
· Engaging Stakeholders Program
o Research & Advocacy >
§ By Theme:
§ By Type >
· Issue Briefs >
o >>
§ Tags: Reporting > e.g.
· Learn from the Leaders (an online, searchable database and customized research tool that brings together years of experience reviewing, analyzing and benchmarking sustainability reports)
o Database includes hundreds of best practice examples, and you can search them in dozens of different ways, including:
§ SustainAbility’s Global Reporters benchmarking criteria: also
· Accessibility and assurance >
o Assurance
· 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 >
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 Member Services > Publications > Magazines & Journals >
§ INTHEBLACK >
· October 2008 (Sustainability is the focus of articles) >
o Ethical dilemma: October 2008: Verification of corporate social responsibility reports is a task best left for outsiders
§ 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).
§ Dilemma resolved by Tiina-Liisa Sexton, CPA Australia's ethics adviser.
o Technical Resources >
§ Corporate Governance > Topical Issues >
· Triple bottom line reporting > e.g.
o Resources >
§ TBL reports and assurance statements database »is a directory of over 160 companies worldwide that release TBL reports accompanied by assurance statements.«
· The searchable database provides information on (updated ??):
o TBL reporting organisations (by industry)
o TBL reports
o Details and analysis of assurance reports
§ Summary report – TBL and assurance statements (February 2004; .pdf has 25 pp.)
· »analyses assurance statements provided on TBL reports on a geographical basis. It covers four groups, comprising Australia, United Kingdom, Europe and Japan.«
o News & Advocacy >
§ Advocacy > Topical issues >
· Corporate social responsibility
· ICAA Institute of Chartered Accountants in Australia >
o Industry Influence > Leadership > Reporting > 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
· 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)
· JICPA Japanese Institute of Certified Public Accountants (Also English version of website) >
o 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).
· CSR Information Technical Committee (studies Key Performance Indicators (KPIs) and qualitative information in CSR disclosure practices)
· CSR Assurance Technical Committee
· Environmental Accounting Technical Committee
· Greenhouse Gas Emissions Trading Technical Committee
o >>
§ CSR Publications (MASRC Research Reports) > e.g.
· Report on CSR Information Assurance Research (May 2007; .pdf has 31 pp.)
· 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 Online »The Certified General Accountants Association of Canada« >
o Advocacy & Research >
§ Key Areas of Interest >
· Sustainability Reporting >??>
o (2005 report) Measuring Up: A Study on Sustainability Reporting in Canada (100 pp. (in Three Parts), plus Survey (4 pp.))
§ In addition to unveiling its newly collected data (Part Two, .pdf), the CGA-Canada report also includes a comprehensive examination of global best practices and research related to sustainability reporting. See Part Three:
· The Future of Corporate Sustainability Reporting >
o Sustainability Reporting Horizons >
§ Improving Credibility
· Deloitte Canada > e.g.
o Insights & Ideas > 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 Canada’s leading sustainability consultancy. Stratos' success is built on substantive expertise in public policy, strategy, management and assurance. > e.g.
o Resources >
§ Assurance Resources > Presentations:
· 2005 Benchmark Survey of Corporate Sustainability Reporting in Canada (November 2005)
o Presentation to the Accountability Project workshop
· Non Financial Reporting: The Audit and Assurance Perspective (October 2005)
o Presentation to the 2005 CEAA Technical Conference
· AICPA American Institute of Certified Public Accountants (USA) > e.g.
o Magazines and Newsletters >
§ 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.«
· 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
· 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)
· AICC African Institute for Corporate Citizenship (Johannesburg, South Africa)
· 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)
· PwC PricewaterhouseCoopers > e.g.
o Today's challenges > e.g.
§ Creating a sustainable business (or here) > e.g.
· Services > e.g.
o Reporting and assurance of non-financial information
· Sustainability Publications > e.g.
o 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
o Nothing but the Truth - Best Practice Guide for Sustainability Reporting (2004; .pdf has 25 pp.)
o Our services > e.g.
§ Audit and assurance > e.g.
o >>
§ World watch: Governance and corporate reporting (newsletter)
· Deloitte > e.g.
o Services > Enterprise Risk Services > Corporate Responsibility and Sustainability >
§ Corporate Responsibility Assurance
o Canada > Services > Enterprise Risk >
§ Assurance for corporate sustainability reports - Think your sustainability report speaks for itself? You may benefit from third-party verification
· Ernst & Young Nederland > e.g.
o English > Media > Publications >
§ Issues and perspectives >
· Transparency in assurance reports on corporate responsibility reporting (21 May 2008; Authors: dr. Nancy Kamp-Roelands, Joke Rigter, Henriëtte Boerma Msc; .pdf has 15 pp.)
o »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.«
· KPMG International >
o Global Services >
§ Audit
§ Advisory >
· Risk Advisory Services >
o Internal Audit Services >
§ Global Sustainability Services
o Site Selector > e.g.
§ Netherlands >
· 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.«
· 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 new sustainability consultancy formed by the merger of Csrnetwork and Sd3 on 1 January 2009.
o Two Tomorrows operates globally with offices in Bath, London (UK); San Francisco (USA) and Seoul (Korea).
o > also
§ News & Views > Views >
· Assurance standards – the evolution continues (1 January 2009; By Jon Woodhead, group services director)
· 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.
o Services >
o News & Views >
§ Latest news and press releases > Archives >
· 2005 > e.g.
o Invite external evaluation and stand out from the crowd (4 March 2005)
· 2004 > e.g.
o Caution urged on reporting assurance (24 November 2004)
§ Our views >> e.g.
· Telling your sustainability story (1 July 2007)
o 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)
o Sd3 is joining forces with Csrnetwork from 1st January 2009.
o >
§ look into Sd3 >
· Products & Services >
· New at Sd3 > e.g.
o Use of Assurance leaps Five-fold for FTSE 100 Non-financial Reports
§ »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) >
o Publications >
§ Articles
· »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 The Issues >
§ Archive >
· Stakeholder Dialogue/Reporting
· Ashridge Business School (UK) >
o Research & Faculty >
§ Ashridge Centre for Business and Society > e.g.
· Current Corporate Responsibility Research >
§ Publications >
· Research Publications Database >
o Subject Area: Corporate Social Responsibility >
§ Sustainability Reporting - Verification and Assurance
· (2004; Presentation by Leon Olsen; .pdf has 13 pp.)
§ >>
· 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.
o Library >
§ Links >
· Environment & Sustainability
· 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 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)
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
· 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 All News > e.g.
§ Blogs > e.g.
· 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 »is an independent publisher which has served environmental professionals since 1978. ENDS is a byword for reliable information and analysis of developments shaping the business climate.«
o > e.g.
§ The Ends Report (Take a free trial or Subscribe)
· »The monthly journal on environmental policy and business«
· > e.g.
o All Articles by Subject > e.g.
§ Environmental Reporting > e.g.
· Assurance of corporate reports a 'tick-box exercise' (March 2006)
§ ENDS Directory (One-stop guide to environmental consultancy) > e.g.
· Editorial > e.g.
o Directory 2003 >
§ The value of verification in corporate sustainability reporting
§ Search might be useful
· edie (Surrey, UK) >> e.g.
o CSR evolution (24 August 2006; Article by James Stacey, ERM)
§ »Corporate Social Responsibility (CSR) and reporting is still very much an emerging field and an exciting one to be involved in helping to shape.«
o Creating an 'Auditable' CSR Reporting Framework (August 2004; By Lars-Olle Larsson, FEE)
· Vancity (Canada) >
o About us >
§ Research Centre >
· Integrated reporting: issues and implications for reporters (.pdf, August 2005, 18 pp.)
o Vancity and Citizens Bank commissioned Solstice Sustainability Works Inc. to prepare this paper.
o Pages 10-15 (chapter »Other Issues«) deal with assurance in relation to integrated reporting
· Miami University (Oxford, Ohio, USA) >
o Richard T. Farmer School of Business >
§ The Rise of Corporate Sustainability Reporting: A Rapidly-Growing Assurance Opportunity (.pdf, July 2005, 25 pp.; By: Brian Ballou and Dan L. Heitger)
· GEMI Global Environmental Management Initiative (USA) >
o Publications > e.g.
§ Environmental Reporting and Third Party Statements (.pdf, March 1996, 44 pp.; Prepared by IRRC for GEMI)
· IGES Institute for Global Environmental Strategies (Japan) > e.g.
o Database & Resources > IGES EnviroScope > e.g.
· »is an online database of IGES research output. Search by keyword, environmental topic or author. Related keywords will be shown with search results to assist you in your search.«
· > e.g.
o By topic > e.g.
§ Business > e.g.
· 2002 >
o Paper >
§ Functions of Third party Verifications of Environmental Reports
· EurActiv >
o Policy sections > Environment >> Building trust in emissions reporting (7 March 2007)
§ This report by PwC highlights the key characteristics of the world's main emission-trading schemes, presents a new vision for compliance in emissions trading and calls for action to develop a global carbon market.
§ Corporations covered by the schemes are required to report on their emissions and, in many cases, the verification of their emissions reporting is comparable to an audit of financial statements.
· Ethical Corporation > e.g.
o ClimateChangeCorp.com > e.g.
§ Reporting >
· Devil in the auditing detail (19 July 2008) - The audit industry is keen to streamline emissions monitoring in anticipation of a mandatory reporting boom
· Measuring emissions: the search for standards (31 October 2007; By Toby Procter) - New global standards for measuring carbon emissions are yet to be widely accepted. Is that because too many issues remain unresolved?
o EC Institute >>
§ Corporate Greenhouse Gas Emissions Reporting 2008 (March 2008) - How the Global FT500 are using GHG Metrics and verification standards
· See also related press release
· Lloyd's Register >
o LRQA (Lloyd's Register Quality Assurance)
§ »is one of the world’s foremost management system certification, verification and training organisations providing an extensive range of business assurance acitivites.«
§ > e.g.
· Services we offer > e.g.
o Climate Change > also
§ BusinessAssurance.com »the management systems community« > e.g.
· Climate Change
· Supply Chain
· Food
· VCS Voluntary Carbon Standard
· IFAC International Federation of Accountants >
o IAASB (International Auditing and Assurance Standards Board) >
§ Projects >>
· Assurance Engagements on Carbon Emissions Information
o A project proposal was approved in December 2007.
o A draft proposed ISAE is expected to be presented at the June 2009 meeting.
· ACCA Association of Chartered Certified Accountants >
o General public > Technical activities > Technical library > Sustainability library > Reporting publications >
§ Improving climate change reporting: an ACCA / FTSE Group discussion paper (.pdf, July 2007, 52 pp.)
· ICAA Institute of Chartered Accountants in Australia >> e.g.
o Emissions Reporting & Assurance > e.g.
§ Institute hosts forum on emissions assurance (May 2008)
§ The Institute's Paper on "The Benefits of Assuring Carbon Emission Disclosures" (July 2008; By Professor Roger Simnett, Head of Accounting at the Australian School of Business; .pdf has 32 pp.)
§ Articles on Emissions Reporting & Assurance
· ISO International Organization for Standardization > e.g.
o Standards development >
§ Technical committees > List of ISO technical committees >
· TC 207: Environmental management >
o Subcommittee >
§ TC 207/SC 7 (Green house gas management and related activities)
· Standards published > e.g.
o ISO 14064-3:2006
§ Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
o ISO 14065:2007
§ Greenhouse gases -- Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition
· Standards under development > e.g.
o ISO/NP 14066 - Competency requirements for GHG validators/verifiers
o News and media >
§ News >> e.g.
· ISO standards for GHG emissions accounting and verification included in new ISO 14000 CD-ROM collection (19 June 2007)
· ISO 14065 standard – new tool for international efforts to address greenhouse gas emissions (17 April 2007)
§ Magazines >
· ISO Focus > 2006 > ISO Focus - June 2006, headlined »Environmental sustainability« >
o Interview with Richard Kinley (.pdf, 3 pp.), Officer-in-Charge of the Climate Change Secretariat
§ ...These ISO standards will provide frameworks for assessing and verifying greenhouse gases at different levels...
§ Hot topics >
· The Climate Registry (Los Angeles, CA, USA) is a nonprofit partnership developing an accurate, complete, consistent and transparent greenhouse gas emissions measurement protocol that is capable of supporting voluntary and mandatory greenhouse gas emission reporting policies for its Members and Reporters. It will provide a verified set of greenhouse gas emissions data from its Reporters supported by a robust accounting and verification infrastructure.
· VCS Voluntary Carbon Standard provides a robust, new global standard for voluntary offset projects. It ensures that carbon offsets that businesses and consumers buy can be trusted and have real environmental benefits. The VCS is a global benchmark standard for project-based voluntary greenhouse gas emission reductions and removals. It offers confidence to buyers, sellers and other stakeholders in the growing voluntary carbon market. >
o Verification
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