· User Note on the Application of the Principles of Materiality, Completeness and Responsiveness as they Relate to the AA1000 Assurance Standard (April 2007; 37 pp.)

· What Assures Consumers? (July 2006; 86 pp.)

· AA1000 Guidance Note on the Principles of Materiality, Completeness and Responsiveness as they Relate to the AA1000 Assurance Standard (July 2006; 32 pp.)

· What Assures? Listening to words of assurance (June 2006; 54 pp.)

o Written by AccountAbility and sponsored by PricewaterhouseCoopers LLP

· Assurance Standards Briefing. AA1000 Assurance Standard & ISAE3000 (April 2005; 40 pp.)

o By: AccountAbility and KPMG Sustainability B.V. in The Netherlands

· The Future of Sustainability Assurance (February 2004; 102 pp.)

o By: AccountAbility & ACCA

· AA1000 Assurance Standard. Practitioners Note (October 2003)

o >>

§ AA1000 Assurance Standard Revision Process (at openDemocracy using a wiki process)

· GRI Global Reporting Initiative > e.g.

o Who are you?

§ »Access tailored GRI-resources from your stakeholder-category.«

§ > e.g.

· Auditor / Assuror

· 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

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 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 (Netherlands)

o Thema's >

§ Maatschappelijk Verantwoord Ondernemen

· Nieuws

· Actuele onderwerpen (about assurance, etc.)

· Meer informatie >

o Links

· Activiteiten van het NIVRA >

o Publicaties

o Also shorter English version of website >

§ Publications > e.g.

· 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.)

· Exposure Drafts

o A working group of the Assurance Standards Board of Royal NIVRA, the professional body for accountants in the Netherlands, has drawn up two Exposure Drafts for assurance standards relating to non-financial information:

§ Assurance Standard NR. 3410 “Assurance engagements relating to Sustainability Reports” (.pdf, January 2005, 74 pp.)

§ Assurance Standard NR. 3010 »Practitioners working with subject matter experts from other disciplines on non-financial assurance engagements« (.pdf, January 2005, 12 pp.)

· The Standards are based on the IFAC Framework for Assurance Engagements and ISAE 3000 “Assurance Engagements other than audits or reviews of historical financial information”.

· RJ Raad voor de Jaarverslaggeving (The Netherlands; Council for Annual Reporting) > e.g.

o Projecten >

§ RJ 400 Jaarverslag

o Richtlijnen >

§ Handreiking MVO

· 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.)

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)

· 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 > Corporate Social Responsibility > e.g.

§ More information >

· Key CSR Resources >

o Reporting >

§ Assurance

· ABC of CSR instruments (2004) >

o Socially responsible management >

§ Sustainability reporting (also about Assurance)

§ Conferences (Presentations and Audio Recordings available) > e.g.

· Responsible Reporting – Recent Trends Towards CSR Accountability (3 April 2006, Brussels)

o Programme > e.g.

§ Three sessions:

· The latest European developments in CSR reporting

· 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

o 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, France, Ireland, Italy, Netherlands, Portugal, Russia, Sweden, Switzerland, United Kingdom

· These reports are centred around eight main headings, also:

o Significant trends and developments in sustainability assurance

· ICCSR International Centre for Corporate Social Responsibility (UK; University of Nottingham) >

o Research Papers >> e.g.

§ (No. 32 – 2005) Corporate Social Reporting and Stakeholder Accountability - The Missing Link (.pdf, David L. Owen, 39 pp.)

§ (No. 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)

· 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 Public interest > Technical activities >

§ Subject areas >

· Sustainability > e.g.

o Reporting guidelines

§ Research programme >

· Published research >

o Sustainability research

§ Technical library >

· Sustainability 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)

o Reporting publications

o Sustainability research >

§ 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 Take action >