Sustainability Assurance

Your Challenges

• Why should we report on anything other than economic value and financial results?
• What non-financial information should be reported and who should we report to?
• What benefits can I obtain from measuring and reporting on social and environmental performance?
• What is the added value of obtaining external assurance on non-financial reporting?

Meeting Your Needs

Drawing on its unsurpassed capabilities in financial reporting and auditing, PwC has developed a comprehensive service to assist clients to report and assure non-financial information in their sustainability and corporate responsibility reports.

This service, which is tailored to individual clients’ requirements, comprises four main offerings:

• Reporting and communication planning of non-financial information
  PwC helps both first-time and experienced reporters to define their aims and the information needs of their internal and external readers. We advise on the planning and development of a reporting framework and on the selection and development of key performance indicators to ensure that transparency and accountability expectations are addressed.
  
• Review and improve governance, systems and reporting processes
  PwC helps companies to review and establish optimal governance structures, appropriate management systems and formalised information-collection processes to facilitate the preparation and reporting of high-quality, non-financial data and information. Our services include the assessment of system and process readiness and effectiveness.
  
• Obtaining external assurance of non-financial information
  PwC boasts a solid reputation as an assurance provider with strong skills in applying international assurance standards, developing assurance methodologies and applying non-financial content and industry-specific knowledge. In addition to reinforcing the credibility of the subject matter in question, our approach covers the performance of existing systems and controls. Based on our knowledge and best practice experience, we can recommend improvements to reporting systems and processes and help to reduce the risk of reporting material mis-statements.
  
• Reporting analysis and feedback
  Analysis and feedback from different parties play an important part in the continuous evolution of reporting. Yet organisations are often disappointed in the amount and quality of feedback they receive from stakeholders on their reporting efforts. Combining our global reach with our experience in working with companies in the reporting of non-financial information, we offer reviews of reports and disclosures against peer-group and leading-practice reporting, which reflects current stakeholder concerns, and recommend short- and long-term improvements.