Bridging the trust gap in non-financial data

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A leading consumer goods company responded to increased stakeholders’ expectations for more relevant and reliable information on the company’s non-financial performance through independent third-party assurance.

Client’s challenge

Our client wanted to obtain independent third-party assurance for a selection of key performance indicators in its first sustainability report (and subsequent reports) to demonstrate its leadership and commitment to sustainability:

  •  Part of a broader effort to increase transparency on sustainability goals and performance
  •  Gain market recognition as a leader in sustainability performance
  •  Provide accurate, credible and transparent information to its stakeholders

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PwC’s solution

Through our “Path to assurance” approach, we provided independent third-party assurance on a selection of environmental, social and supply chain related key performance indicators:

  • Assessed our client’s key performance indicators and appropriateness of assertions
  • Conducted walkthroughs to map and evaluate current policies and controls
  • Performed analytical and substantive testing procedures
  • Provided review attestation report (limited assurance) using internationally recognized standards such as AICPA Attestation standards and ISAE 3000.

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Impact on client’s business

In addition to our independent third-party assurance opinion on selected key performance indicators, our client was able to:

  • Differentiate the company as an industry leader by verifying responses to included in external ESG questionnaire, for additional recognition.
  • Leverage our management report, highlighting gaps, opportunities for improvement and best practices to develop a roadmap for going forward.
  • Earn executives and board confidence in the accuracy and reliability of non-financial information reported externally.
  • Give investors, suppliers, customers, and other market players information they can trust.

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Contact us

Sara DeSmith

Assurance Leader, Sustainability Services, PwC US

Tel: +1 (973) 236 4084

Liz Logan

Partner, Assurance & Sustainability Services, PwC US

Tel: +1 (213) 830 8271

Marie Hache

Director, Risk Assurance & Sustainability Services, PwC US

Tel: +1 (213) 217 3679

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