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AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

Math Göbbels (Institute for Quality, Sustainability and Innovation, Rotterdam, The Netherlands)
Jan Jonker (Nijmegen Business School, University of Nijmegen, Nijmegen, The Netherlands)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 2003



One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The main purpose of this paper is a systematic comparison of both standards on their object and scope, their normative perspective, the basic principles, their improvement perspective and their methodological perspective. The paper concludes by discussing the added value of both standards in their use and practical application. Questions are raised as to whether the instrumental “translation” of notions such as “accountability” and “social responsibility” offer the right support to deal with these issues on an organizational level.



Göbbels, M. and Jonker, J. (2003), "AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards", Managerial Auditing Journal, Vol. 18 No. 1, pp. 54-58.




Copyright © 2003, MCB UP Limited

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