As organizations face increased stakeholder pressure to assure their sustainability data, more emphasis is placed on a company’s choice of reporting frameworks and assurance standard.  

In response, AccountAbility has released a Bridging Document that clarifies the key differences and complementarities between its AA1000 Assurance Standard (AA1000AS v3) and the International Standard on Assurance Engagements (ISAE) 3000.

For over three decades, the AA1000AS v3 has played a pivotal role in shaping the sustainability assurance landscape. However, variations between the AA1000 AS and other assurance and reporting standards regarding terminology, methodologies, and scope have led to confusion among practitioners, organizations, and stakeholders.  

The Sustainability Assurance Standard – Bridging Document is designed to provide much-needed clarity. It helps assurance providers, policymakers, and reporting companies better understand how these standards align and where they differ. The Bridging Document also pairs with a Practitioner’s Guide that serves as a key technical reference for AA1000AS v3.

The AA1000AS v3 stands apart by emphasizing a stakeholder-centric approach, assessing an organization’s adherence to the AccountAbility Principles to ensure effective sustainability performance management. Meanwhile, other assurance and reporting frameworks focus primarily on data verification, ensuring accuracy and reliability in reporting. Understanding these distinctions is crucial as businesses and policymakers work to enhance trust and credibility in sustainability disclosures

The Bridging Document clarifies the comparability and complementarity of AA1000AS v3 to other standards, drawing on years of practical use cases. This is an advantage over more recent frameworks, which have yet to be tested in practice.