The Guidance materials for the use of AA1000AS (2008) have been developed as a direct result of stakeholder input during the AA1000AS revision consultation exercise. Many reporting organisations, assurance providers and other stakeholders asked for more guidance on what the various elements meant and how to deal with them in practice. The guidance, unlike the requirements of the AA1000AS (2008) is non-binding.

This Guidance is for the use of Assurance Providers who provide assurance in accordance with AA1000AS (2008). It is non-binding and is intended to provide guidance on good practice and to enable a more detailed understanding of sustainability assurance.

This guidance is one of three guidance documents that support the AA1000AS (2008). The other two are 'Guidance for Reporting Organisations Seeking Assurance to AA1000AS (2008)' and 'Guidance for users of AA1000AS (2008) Assurance Statements'.