Verify

Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.

Use this resource to:

• Verify: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.

A standard for assurance professionals that covers any assurance engagement other than audits or reviews of historical financial information.

Relevance to Organisations:

• Verify: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.

Forthcoming: Assurance criteria for demonstrating adherence to the SDG Impact Standards for Enterprises, Private Equity Funds or Bonds, and associated certification.

Report Assurance standard that provides criteria to assess the application of SVI’s Social Value Principles as evidenced in a report. Assurance is conducted acting in the interests of the affected stakeholders, an important distinction versus other assurance standards that are currently available.

Use this resource to:

• Verify: Assure a report that has been prepared in accordance with the Principles of Social Value. The Principles of Social Value and associated practice standards help organisations measure and manage the social value generated through their business activities. This means the assurance standard is best applied to a report that has been prepared in accordance with the principles from the outset. The assurance standard is used to assess application of the principles, it does not assure accuracy of performance information.

Certification process that assesses to what extent the Principles of Social Value are embedded in an organisations systems and processes. The certificate has three levels that set out a progression for organisations looking to continuously improve how they optimise social value for their stakeholders.

Use this resource to:

• Verify: Certify that an organisation’s systems and processes adhere to the Principles of Social Value.

Certification awarded when an organisation achieves a score of 80 on the B Impact Assessment.

Use this resource to:

• Verify: Become B Corp Certified. Organisations undergo verification including interviews, submitting documentation, and as necessary site reviews, to increase confidence that the company’s score is accurate and the required 80-point score has been achieved.

A set of criteria that demonstrates adherence to AccountAbility’s four principles: inclusivity, materiality, responsiveness and impact. Assurance using this assurance standard can cover an organisation’s practices as well as sustainability performance information.

Use this resource to:

• Verify: Assure a report or the organisation’s practices with reference to the AA1000. The subject matter for an assurance engagement is not pre-defined in the AA1000, meaning this assurance standard is commonly used to assure external reports prepared according to other reporting standards.