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AA1000保證標準(2008) [AA1000 Assurance Standard (2008)]
AccountAbility
AccountAbility
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aa15.pdf
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Abstract
"AA1000保證標準(2008)提供了一個聯結永續性的非財務考量面及財務報告與保證間的平台。它為查證方提供除了數據查證外的另一種查證方法，使其能夠評估組織對永續性的管理，並在保證聲明書中反映組織永續性的管理與結果績效。 AA1000保證標準(2008)提供了一套綜合方法，藉由評估組織遵循AA1000當責性原則的程度與所揭露的永續性績效資訊品質，來說明組織對永續性議題的管理、績效及報告。 同時AA1000保證標準(2008)也提供了一種採取與利用一系列其他的驗證與認證方案，來處理各特定面向的永續性議題，例如溫室氣體排放、環境管理系統、永續林業管理或公平貿易標籤等。" ["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
Date
2008
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9781901693553
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Creative Commons Copyright (CC 2.5)