Sustainability Standards Knowledge Center

AA1000AS v3AccountAbility Assurance Standard

An international assurance standard used to evaluate adherence to the sustainability accountability principles: Inclusivity, Materiality, Responsiveness and Impact. In assurance it is the reference for assessing how an organisation identifies material issues, engages stakeholders, responds to sustainability issues and manages the impacts of its business.

GRI StandardsGlobal Reporting Initiative

A sustainability reporting framework used as a reference for evaluating the completeness, balance and suitability of disclosures on economic, environmental and social impacts. In assurance, the GRI Standards can serve as criteria for assessing whether reported information meets the relevant disclosure requirements.

ISSA 5000International Standard on Sustainability Assurance 5000

An international standard developed by the International Auditing and Assurance Standards Board (IAASB) for assurance over sustainability information. It governs planning, risk assessment, evidence gathering, evaluation of information and forming the assurance conclusion, to strengthen confidence in sustainability disclosure.

ISO 14064Greenhouse Gas Quantification and Verification

A series of international standards for quantifying, reporting, validating and verifying greenhouse gas (GHG) emissions. In assurance, ISO 14064 is the reference for evaluating calculation methodology, data quality and the reliability of the GHG emissions an organisation reports.

IFRS S1 & S2Sustainability Disclosure Standards

Disclosure standards developed by the International Sustainability Standards Board (ISSB). IFRS S1 covers sustainability-related risks and opportunities that may affect a company's prospects, while IFRS S2 specifically covers climate-related disclosure. In assurance, both can serve as criteria for evaluating the completeness and suitability of disclosed information.

POJK 51/POJK.03/2017Sustainable Finance Regulation

The Financial Services Authority (OJK) regulation on sustainable finance for financial institutions, issuers and public companies in Indonesia. In assurance, it is one reference for evaluating whether sustainability report disclosures meet applicable requirements, including economic, social, environmental and sustainability governance performance.