Case studies | Assurance and reporting

Global frameworks for sustainability reporting

US: Automotive

The client’s challenge

A US client wanted to kick off its formal sustainability programme with a sustainability report based on the Global Reporting Initiative (GRI), the most widely used global framework for sustainability reporting.

Our approach

We helped launch our client’s reporting programme through benchmarking, stakeholder engagement and materiality assessment. We guided the client in deciding on the scope of its report and collecting data, created templates and provided validation according to the GRI guidelines.

The benefits to the client

The client reported at a GRI Application Level "A" on its first sustainability report. It also received a GRI Application Level Check to confirm and publicise the extent to which the report addressed GRI’s standard disclosures. The client also gained the knowledge, processes, tools and templates needed to perform its sustainability reporting activities on an ongoing basis

Improving the reporting process

Italy: Energy, utilities & mining

The client’s challenge

An international oil and gas company based in Italy was looking for guidance on:

  • minimising reporting errors
  • streamlining processes
  • increasing confidence in its sustainability activities among financial, regulatory, and internal stakeholders.
  • Qualifying for key sustainability benchmarks such as the Dow Jones Sustainability Index, FTSE4GOOD, and the Climate Disclosure Leadership Index was essential to the company’s business objectives.

Our approach

We reviewed and assessed its systems and data reliability at every point of contact. We also examined the management's data consolidation and Group report preparation process at the business unit/division level.

We then evaluated the departmental approaches to managing sustainability issues and compiling data at the production site level (with an emphasis on rotation basis), and assessed the data collection and monitoring protocol for each reporting area.

The benefits to the client

Our thorough engagement approach led to procedural enhancements and a stronger profile across key sustainability indices.

Enhancing the CR strategy

China: Banking & capital markets

The client’s challenge

A leading Chinese bank had been publishing annual Corporate Responsibility reports since 2007. It was looking to improve its credibility and CR performance even further so it could maintain its leadership in the CR arena.

Our approach

We provided sustainability reporting assurance service for its 2010 and 2011 CR reports. The scope of our service included the review of selected economic, social and environmental performance data disclosed in its reports. We also gained an understanding of its stakeholder engagement process in accordance with AA1000 APS (2008) AcountAbility Principles.

We ran interviews with the management and tested selected performance data at both the head office and four selected branches. We also supported the client’s CR-related training events.

The benefits to the client

Through our assurance, the client was able to not only boost the credibility of its CR report, but also get improvement recommendations for its CR processes.

We also introduced the client to international best practices through on-the-job communication and training events, which will help enhance its CR/sustainability vision and strategy.

Contact us

Will  Jackson-Moore

Will Jackson-Moore

Global ESG Leader, Partner, PwC United Kingdom

Tel: +44 07710157908

Louise Scott

Louise Scott

Chief Operating Officer, Global ESG, PwC United Kingdom

Tel: +44 (0)7734 958 942