I profili dell'assurance del rendiconto socio-ambientale

The paper analyses the characteristics of the assurance engagement on the social and environmental report, focusing in particular on the two main approaches by which an assurance engagement can be carried out: the International Auditing and Assurance Standards Board approach, and the "AccountAbility" approach, which can be obtained from "ISAE 3000, Assurance Engagements other than Audits or REviews of Historical Financial Information" and "AA1000 Assurance Standard (AA1000AS)," respectively. The 2008 edition of AA1000AS is the subject of detailed inquiry because, in attempting to bring the two approaches closer together, it signifies an important step in a continually developing process. The paper's intent is to highlight that the characteristics of the social and environmental report, drawn up according to a specific standard (Italian GBS Standard or GRI Guidelines), or a combination of both, render assurance a complex process in which it is necessary to divide verification into different parts each with a distinct aim; however, it si not easy to rejoin verification for the single purpose of the assurance engagement.