Applying the ICMM assurance procedure: an interpretive guide is intended to help ICMM member companies develop their sustainability reports and engage with assurance providers. Assurance providers may also find value in using a common interpretive framework.
The guide has been developed on the basis of feedback from ICMM member companies and assurance providers, drawing on their experience of applying the Assurance Procedure over the past two years. For instance, a May 2010 review identified some variations in interpretation and the need for greater clarity on certain issues.
It should be read in conjunction with the ICMM Assurance Procedure (May 2008), which outlines the commitment of ICMM company members to obtain independent external assurance of their sustainability performance and reporting obligations.
The requirement to fully implement the Assurance Procedure comes into effect for member companies producing sustainability reports for 2010 and thereafter.