Dear Sustainability Standards Committee,
Recognition of broader assurance standards and their role in sustainability reporting
AccountAbility is a global standards and consulting firm that works with businesses, investors,governments, and multi-lateral organizations on ESG matters to achieve opportunities, advanceresponsible business practices, and transform their long-term performance. We are writing to you
regarding the Exposure Draft of the Sustainability Disclosure Standard.
For over two decades, organizations large and small, private and public, have come to rely on
AccountAbility’s standards to guide their approach to sustainability strategy, implementation, andreporting.
••AccountAbility’s AA1000 Series of Standards are principle-based frameworks used byglobal businesses, private enterprises, governments, and other public and privateorganizations to demonstrate leadership and performance in accountability,responsibility, and sustainability.
AccountAbility’s AA1000AS v3 assurance (please see note on the next page) is
recognized globally, including in trusted, independent sustainability initiatives such as theCarbon Disclosure Project (CDP) and Global Real Estate Sustainability Benchmark(GRESB), as well as applied within Japan by 30+ reputed organizations annually for assuranceof sustainability disclosure.

AccountAbility would welcome the opportunity to engage with the SSBJ in continuing tosupport Japanese companies in submitting their sustainability statements to a high-quality
assurance process. We are particularly interested in working alongside other standards settersto ensure our standards remains complementary to financial disclosures.
Should you have any queries or feedback about this request, please contact the undersigned via
standards@accountability.org or let us know your preferred time to set up a call to discuss this matter
further.
Please feel free to get in touch for any clarifications – we look forward to hearing from you soon.
Best Regards,

Melanie O’Brien
AccountAbility Standards

DubaiLondon

New YorkRiyadh
www.accountability.org

Setting the Standard for Sustainability

About the application of AA1000AS v3 for sustainability assurance:
Ethics and quality essential to the assurance process have been central to AccountAbility’s AA1000
Series of Standards since its inception. The firm applies its deep expertise and experience, integrationof quality assurance technology, strategic global partnerships, and continuous enhancements to thetools and resources provided to its Standards users.
For example, AA1000AS v3 requires AccountAbility licensed assurance providers to follow a robust
process before issuing Assurance Statements to reporting companies to ensure quality andtransparency. Licensed assurance providers and assurance practitioners involved in all AA1000AS v3
assurance engagements complete a license agreement and must operate under and be bound by theAA1000AS v3 Code of Practice. Values associated with this commitment deepen and reinforce
assurance professionalism and effectiveness while safeguarding the high-quality application of theAA1000AS v3.
All assured reports (1150+ per year) are added to a public web list on the AccountAbility Standards
website, accessible via – https://www.accountability.org/standards/aa1000-assurancestandard/aa1000as-reports/

DubaiLondon

New York

Riyadhwww.accountability.org