Presented by Knight

1. Approaches to External Assurance Scope Standards Strengths Limitations AA Principles AA1000AS / APS (required) ISAE 3000 (optional) Are you doing the right things High bar Performance information AA1000AS ISAE 3000 Are you doing things right Limited scope Reporting Framework AA1000AS ISAE 3000 GRI Check Comparable

2. Approaches to External Assurance Type Who Strengths Limitations Professional independent assurance Accounting professional Certification bodies Subject matter experts Rigor Independence Comprehensive Balanced Risk avoidance in statement Stakeholder Panels Senior individuals with standing in the community and sector Understanding and approach Strategy Underlying systems and data Celebrity / Expert / stakeholder commentary / endorsement Can be anybody Recognition factor Accessibility Lack of depth and breadth Just a personal view

3. Approaches to External Assurance Level Based on Limited Moderate Lower level of effort – depth of investigation High Reasonable Higher level of effort – depth of investigation