ESG360 is proud to be an AA1000 accredited assurance body, providing expert ESG report assurance services based on the AA1000 Assurance Standard (AA1000AS). Our services are designed to enhance the credibility and reliability of your ESG reporting, ensuring that your disclosures are transparent, accurate, and align with global best practices.


The AA1000 Assurance Standard (AA1000AS) is an internationally recognized framework for sustainability reporting assurance. It is designed to help organizations demonstrate the credibility, reliability, and quality of their sustainability performance by providing a methodical approach for assessing, attaining, presenting, and improving the overall quality of sustainability reporting.

Key Features of AA1000AS:

  1. Principles-Based Approach:
    • The AA1000AS is built around three core principles:
      • Inclusivity: Engage stakeholders in developing and achieving a responsible and strategic response to sustainability.
      • Materiality: Determine what is relevant and significant to the organization and its stakeholders to be included in the sustainability report.
      • Responsiveness: Responding appropriately to stakeholder issues and using those responses as the basis for reporting, decision-making, and policy.
  2. Type of Assurance:
    • The standard provides two types of assurance:
      • Type 1: Evaluates the nature and extent of adherence to the AA1000 AccountAbility Principles.
      • Type 2: Includes the evaluation from Type 1 and additionally evaluates the reliability of specified sustainability performance information.
  3. Methodology:
    • The AA1000AS requires a systematic, documented, evidence-based process to evaluate an organization's adherence to the AccountAbility Principles, the quality of publicly disclosed information, and the systems and processes that underpin the reported information.


Importance of AA1000AS:

  • Transparency and Credibility: By adhering to this standard, organizations can enhance the transparency and credibility of their sustainability reporting.
  • Stakeholder Trust: Effective engagement with stakeholders, as mandated by the inclusivity principle, helps build trust and aligns the interests of the organization with its stakeholders.
  • Improved Performance: The process encourages organizations to reflect on policies and what is being reported, leading to better sustainability performance and decision-making.



  • Organizations of Any Size: While often used by large public companies, the AA1000AS can be applied by any organization, regardless of size or sector, that wishes to assure its sustainability reporting.
  • Comprehensive Application: It is often used in conjunction with other standards like the Global Reporting Initiative (GRI), ISO 26000, or specific environmental and social impact metrics to provide a robust framework for reporting and assurance.

The AA1000AS provides a robust foundation for organizations aiming to implement or improve their sustainability assurance practices, ensuring that their reports meet global standards for sustainability and transparency.


Importance of ESG Report Assurance for HKEX Listed Companies:

  1. Enhanced Credibility: External assurance provides stakeholders with greater confidence in the accuracy and reliability of the information disclosed in ESG reports. It assures that the data and statements have been independently verified and meet international standards.
  2. Risk Management: Assured ESG reports can help management identify and mitigate sustainability-related risks more effectively. It ensures that ESG data is accurate and processes are adequately managed, thereby reducing potential risks associated with inaccurate reporting.
  3. Investor Confidence: As global investors increasingly focus on sustainability, having assured ESG reports can attract more conscientious investors and enhance the company’s reputation in the global market.
  4. Benchmarking and Improvements: Assurance processes often provide companies with feedback on their reporting practices, which can be instrumental in improving their ESG strategies and performance.
  5. Regulatory Compliance: While HKEX guidelines encourage assurance, obtaining it also positions companies favorably in anticipation of potential future regulations requiring mandatory ESG assurance.


HKEX ESG Reporting Guide:

In the HKEX ESG Reporting Guide, while it is not mandatory for companies to obtain external assurance for their ESG reports, it is highly recommended. The guide emphasizes that having the reports assured by a third party adds an extra layer of trust and can help companies ensure that their reporting aligns with best practices and meets investor expectations.

HKEX also suggests that companies disclose whether they have sought external assurance for their ESG reports and, if so, to provide details about the scope of the assurance, the standards used, and the conclusions obtained. This transparency is aimed at enhancing stakeholder engagement and trust.

By promoting external assurance, HKEX aims to improve the overall quality of ESG disclosures across its listed entities, encouraging them to align with international best practices and to address the growing demands of global investors for sustainable and responsible business practices.


Service Highlights:

  1. Comprehensive Assurance Process: We utilize the AA1000AS framework, which focuses on the principles of inclusivity, materiality, responsiveness, and impact, to conduct thorough assessments of your ESG reports. Our process ensures that your reporting meets the highest standards of stakeholder inclusiveness, sustainability context, and responsiveness to stakeholder concerns.
  2. Verification and Validation: Our team of accredited assurance professionals carefully verifies and validates the data and information presented in your ESG reports. We ensure that all disclosures are robust, supported by evidence, and align with the relevant sustainability reporting guidelines and frameworks.
  3. Stakeholder Engagement: A key part of the AA1000AS is effective stakeholder engagement. ESG360 assists your organization in engaging with stakeholders in a meaningful way, ensuring that their perspectives are accurately reflected and addressed in your ESG reporting.
  4. Report Enhancement Recommendations: Beyond assurance, we provide detailed feedback and actionable recommendations on how to improve your ESG reporting practices. Our goal is to help your organization not only meet but exceed the standards required, enhancing your sustainability performance and stakeholder communication.


Why Choose ESG360 for AA1000AS Assurance?

  • Accredited Expertise: As an AA1000 accredited assurance body, ESG360 possesses the requisite expertise and authorization to provide high-quality ESG report assurance services.
  • Depth of Experience: Our team has extensive experience in ESG reporting and assurance across a variety of sectors. This experience allows us to provide insights and guidance that are both industry-specific and aligned with global sustainability trends.
  • Commitment to Quality: We are committed to delivering assurance services that enhance the integrity and value of your ESG disclosures, helping to build trust with investors, regulators, and other key stakeholders.
  • Strategic Impact: Our assurance services not only validate your current reporting efforts but also enhance your organization’s overall ESG strategy, aiding in long-term sustainability and success.


Get Started with ESG360

Enhance the credibility of your ESG reporting with ESG360’s AA1000AS-based assurance services. Contact us today to learn how we can help your organization demonstrate leadership in sustainability and build trust through verified and assured ESG disclosures.



ESG Report Assurance Based on AA1000AS