Case studies | Assurance and Reporting

Nestle Malaysia

Project description:
ISAE 3000 and GRI Sustainability assurance

Challenge:
Nestle (Malaysia) Berhad wished to obtain assurance services for their 2010 Creating Shared Value (CSV) Report according to ISAE 3000 against the GRI-G3 guidelines and the company’s internal sustainability reporting guidelines.

Solution:
We engaged local communities, societies and NGOs to verify data reported in the areas of rural and social development, biodiversity and the environment.

Results:
As well as providing assurance, our team reviewed the 2010 CSV Report to verify its GRI application level.

DiGi Telecommunications

Project description:
ISAE 3000 and GRI Sustainability assurance

Challenge:
DiGi wished to assure their DiGi’s 2011 Sustainability Report according to ISAE 3000 against the GRI-G3.1 guidelines and the company’s internal sustainability reporting guidelines.

Solution:
We conducted interviews with key personnel involved in the sustainability reporting and data collection process. We also conducted sample checks of source documents to verify 6 key performance indicators (KPIs) related to Health & Safety, Training & Development, Environment, Community and Suppliers.

Results:
As well as providing assurance, our team reviewed the 2011 Sustainability Report to verify its GRI application level.

Local broadcasting company

Project description:
Pre-assurance and limited sustainability assurance

Challenge:
PwC was to provide pre-assurance and limited assurance on the organisation’s 2011/2012 Sustainability Report

Solution:
The pre-assurance work including benchmarking the report against GRI-G3 Guidelines and a comparable analysis of the report against 5 similar organisations. The limited assurance was conducted on seven key performance indicators, in accordance to the International Standard on Assurance Engagements (ISAE) 3000. The work scope involved stakeholder interviews and relevant data collection to verify and validate the reported key performance indicators.

Results:
We provided an assurance report to be included in their 2011/2012 Sustainability Report as well as management letter detailing recommendations for improvement.

Sovereign wealth fund

Project description:
Sustainability assurance

Challenge:
We were engaged by a national strategic investment fund to provide independent third-party assurance of their 2012 Corporate Responsibility (CR) report.

Solution:
This involved assessing, verifying and validating 6 Key Performance Indicators detailed in the CR report, both for the client and their fund recipients.

Results:
As part of the engagement the team recommended improvements for the client's internal CR strategy, team structure and reporting processes. The scope also included the recommendation of improvements for the management processes of their fund recipients, particularly with regards to their data collection and reporting procedures.