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AA1000审验标准(2008) [AA1000 Assurance Standard (2008)]
AccountAbility
AccountAbility
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aa17.pdf
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Abstract
"《AA1000审验标准（2008）》提供了一个平台，在反映可持续发展的非财务绩效和财务绩效以及审验之间建立了联结。它为审验人员提供了一种除了数据审核之外的审验手段，使其能够评估组织的可持续发展管理，并在审验声明中反映组织的可持续发展管理水平和结果绩效。 《AA1000审验标准（2008）》提供了一套综合方法，即通过评估组织贯彻AA100原则的有效程度和披露可持续发展绩效信息的质量，来说明组织对可持续发展议题的管理、绩效和报告。 同时它也允许组织采取其他的方式，即通过采取和利用一系列其他的验证和认证方案，来处理方方面面的可持续发展议题，例如温室气体排放、环境管理体系、可持续林区管理或公平贸易标签等。" ["AA1000AS (2008) assurance provides a platform to align the non- nancial aspects of sustainability with nancial reporting and assurance. It provides a means for assurance providers to go beyond mere verification of data, to evaluate the way reporting organisations manage sustainability, and to re ect that management and resulting performance in its assurance statements. AA1000AS (2008) assurance provides a comprehensive way of holding an organisation to account for its management, performance and reporting on sustainability issues by evaluating the adherence of an organisation to the AA1000 AccountAbility Principles and the quality of the disclosed information on sustainability performance. AA1000AS (2008) assurance also provides a means to capture and place in context a wide range of other veri cation and certi cation schemes that deal with specific dimensions of sustainability such as those for greenhouse gas emissions, environmental management systems, sustainable forest management or fair trade labeling."]
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Book
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2008
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9781901693553
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Creative Commons Copyright (CC 2.5)