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Sustainability Reporting Assurance

Showcase performance, balance disclosure of risks and opportunities, and empower decision-making through sustainability reporting.

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Overview

Sustainability reporting stands as a crucial pillar in today’s corporate landscape, reflecting your organization’s dedication to responsible business practices. Yet, as stakeholders increasingly demand credibility and accuracy in reported sustainability data, the importance of sustainability reporting assurance cannot be overstated.  

As an AccountAbility-accredited assurance provider, we provide third-party external assurance for your sustainability reports. With our expertise, we validate the reliability of your sustainability data and issue an External Assurance Statement in accordance with the AA1000 Assurance Standard. In addition, ECCI also submits a comprehensive internal report that includes findings and recommendations for improvements in your reporting, data collection systems, and processes. 

Apart from AA1000 AS, ECCI has also fully incorporated ISAE 3000 guidelines in our approach to assurance planning and execution to ensure high quality and standard of audit. Note that ISAE 3000 is not a regulatory standard that requires the assurance provider to be accredited. 

Reporting Framework

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AA1000AS (AA1000 ASSURANCE STANDARD) 

  • A global standard for external assurance of sustainability information across all types of organizations. 
  • Enhances the credibility of your sustainability data, improves stakeholder trust, mitigates risks, ensures regulatory compliance, and improves access to capital. 

Based on maturity level, market need, and interest, companies can select different types and levels of assurance as illustrated below: 

Types of Assurance

There are two types of assurance possible based on AA1000AS:  

 

  • Type 1: Assessment of your organization’s extent of adherence to the four AA1000 AccountAbility Principles (AA1000AP). 
  • Type 2: Assessment of your organization’s extent of adherence to the four AA1000AP principles and the reliability and quality of the specified information. 

 

Levels of Assurance  

Verification of your organization’s processes and data can be performed to provide high or moderate-level assurance. 

 

  • High assurance: Assessment is performed to minimize the risk of error in the conclusions of the assurance to a very low level. This level requires extensive evidence-gathering at all organizational levels, including external stakeholders. 
  • Moderate assurance: Assessment is performed to minimize the risk of error in the conclusions of the assurance to a limited level. For this level, evidence gathering at the corporate level, with a limited sampling of data, is sufficient. 

 AA1000AS also offers specific guidelines regarding the format and content of the assurance statement to be included in the evaluated sustainability report.  

How we can help

 Maturity Assessment

 Maturity Assessment

Assess the organizational current state from a sustainability management perspective.

Assurance Scoping

 Assurance Scoping


Define the scope and boundaries of the assurance engagement. 

Assurance Orientation

 Assurance Orientation


Familiarize relevant stakeholders with the assurance process. 

External Assurance Statement

 External Assurance Statement


Issue a formal statement validating the sustainability information in the report.  

Assurance Report (Internal)

 Assurance Report (Internal)


Provide an internal report that includes assurance review results and recommendations for future reporting. 

Benefits

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