AA1000 assurance in a changing ESG landscape: your questions answered

As ESG reporting becomes more regulated and scrutinised, organisations are increasingly seeking third-party assurance to build trust and credibility. But with multiple standards in play—like ISAE 3000, ISSA 5000, and AA1000—how do you choose the right one?

In this article, we answer the most common questions about AA1000 Assurance and explain why it offers a unique advantage in today’s sustainability landscape.

1. What is AA1000 assurance?

AA1000 Assurance is a globally recognised standard for evaluating the credibility and quality of sustainability and ESG disclosures. Unlike traditional financial assurance, it focuses on how well an organisation engages stakeholders, identifies material issues, and responds to them—based on the AA1000 AccountAbility Principles:

Sustainability reports assured by the AA1000AS v3 will receive an assurance statement explaining how the reporting organisation meets the above principles, which have sustainability at their core.

AA1000 Assurance comes in two types:

It also offers two levels of assurance:

This flexibility allows organisations to choose the level and type of assurance that best fits their ESG maturity, stakeholder expectations, and reporting goals.

2. How does AA1000 fit into the current assurance landscape?

While ISAE 3000 has been the most widely used standard for non-financial assurance, the ISSA 5000 is expected to become the new benchmark for sustainability assurance. Both are audit-style frameworks focused on verifying data accuracy and controls.

AA1000, on the other hand, complements these standards by assessing the quality of ESG governance, stakeholder engagement, materiality management, and strategic responsiveness—areas that are increasingly valued by investors, regulators, and civil society.

3. What makes AA1000 different?

AA1000 stands out because it goes beyond data verification. It provides a principle-based, stakeholder-focused evaluation of how sustainability is embedded in your organisation. Key differentiators include:

4. How do I choose between AA1000, ISAE 3000, and ISSA 5000?

It depends on your goals and reporting context. Here are my recommendations:

5. Can the reporting company use both AA1000 and ISAE3000/ISSA5000 together?

Absolutely. AA1000 and ISAE3000/ISSA5000 are complementary, not competing. Many organisations use AA1000 to assure the quality of stakeholder engagement, materiality assessment, and the ESG governance; and use ISAE 3000 or ISSA 5000 for data assurance. This dual approach provides a holistic view—ensuring both the accuracy of your data and the credibility of your ESG strategy.

6. Why work with an AA1000 assurance provider like us?

As a certified AA1000 assurance provider, Verco brings:

Whether you're just starting your ESG journey or preparing for regulatory assurance, we tailor our approach to meet your needs and add value beyond compliance.