AA1000 - framework-Insight-Investment-AccountAbility-英国社会与道德责任研究 院-AA1000保证标准.pdf

AA1000 - framework-Insight-Investment-AccountAbility-英国社会与道德责任研究 院-AA1000保证标准.pdf

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AccountAbility

AccountAbility1000

(AA1000)framework

Standards,guidelinesand

professionalqualification

Exposuredraft-November1999

TheInstituteofSocialandEthicalAccountAbility

ThraleHouse,44-46SouthwarkStreet,London,SE11UN,UnitedKingdom

Telephone:+44(0)207-407-7370;Facsimile:+44(0)207-407-7388

Website:.uk;E-mail:

secretariat@.uk

November1999

AA1000hasbeendevelopedtoimprovetheaccountabilityand

overallperformanceoforganisationsbyincreasingquality

insocialandethicalaccounting,auditingandreporting.

TheInstitutehasfacilitatedthedevelopmentofAA1000

throughworkwithhundredsofindividualsandorganisations

worldwidefrombusiness,government,andcivilsociety.

Recentyearshavewitnessedincreasedpressureson

organisationstodemonstratesocialandethicalperformance

andaccountability.Organisationshaveinnovatedintheir

responsestostakeholders’aspirations,includingthe

adoptionofvariousapproachestosocialandethical-and

morerecentlysustainability-accounting,auditingand

reporting.Suchpracticesarerapidlydeepeningand

extendingtootherpartsofthebusinesscommunityand

otherorganisations.

Therehasbeenagrowingconcernoverthedifficultyof

assessingandensuringthequalityofthesepractices.

Civilsocietyorganisations,themediaandopinionleaders

arechallengingtheirinclusivity,completenessand

meaning.Adoptingorganisationsareincreasingly

questioningtheirusefulnessinstrengtheningtheirability

tomeasure,manageandimproveperformanceandto

effectivelydemonstratethisp

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