Sustainability advisory and standards firm AccountAbility has launched the public consultation process for the third edition of its Stakeholder Engagement Standard (AA1000SES v3). The announcement was made during a global webinar hosted by Working Group Co-Chairs Dr Gaia Pretner, Head of Sustainability at European Football Clubs, and Hanya Gartner, Director of ESG at Carrier.
The updated framework replaces the current 2015 edition (v2) to address structural changes in corporate communications, including the rise of artificial intelligence (AI), social media, and stricter regulatory disclosure mandates.
Core updates and framework alignment
The AA1000SES v3 transitions the framework towards continuous, impact-driven engagement models. While maintaining the existing AccountAbility principles of inclusivity, materiality, and responsiveness, the third edition formally integrates “Impact” as a core foundational principle.
The revised standard has been updated to ensure interoperability with major emerging global sustainability reporting and governance frameworks, including:
- The Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)
- The International Financial Reporting Standards (IFRS S1 & S2)
- The Global Reporting Initiative (GRI)
- The Taskforce on Nature-related Financial Disclosures (TNFD)
Key technical enhancements in v3 include practical guidance on continuous data collection, co-creation engagement models, and the deployment of digital and AI-driven engagement tools.
Accompanying resources and timeline
To support implementation, AccountAbility will release a suite of supplemental documents alongside the standard, including a Practitioner’s Guide, a Materiality Assessment Guide, an AI-Enabled Assurance Matrix, and specific Interoperability Guidance.
The development of the standard is being managed through a multi-stakeholder review process involving corporations, institutional investors, assurance providers, regulators, and civil society organisations.
The public consultation period will remain open until 12 June 2026. The final publication of the AA1000SES v3 is scheduled for the fourth quarter of 2026.
