Assurance of EY UK LLP carbon footprint by EY CCaSS
Review of the EY LLP carbon footprint data for the year ending 02/07/21
As part of our commitment to corporate responsibility, and to help build confidence in the accuracy and completeness of the data reported, our client facing Climate Change & Sustainability Services (CCaSS) team has conducted a review of the data. The scope of this review is the Ernst & Young LLP (EY) carbon footprint data for the year ending 02 July (FY21) for our United Kingdom operations.
Their review included the following work-steps:
- Interviewed the Environment Manager responsible for managing, collating, and reviewing the FY2021 carbon footprint data.
- Developed an understanding of the key risks to carbon data integrity and the controls associated with the collection and collation of carbon footprint data.
- Checked EY’s approach to reporting boundaries for the carbon footprint calculation against the current version of DEFRA’s ‘Environmental Reporting Guidelines: including mandatory greenhouse gas emissions reporting guidance’.
- Reviewed the completeness of greenhouse gas emission sources included in the carbon footprint calculation and checked EY’s approach to inclusion of sources against SECR guidelines.
- Reviewed the processes for collecting and aggregating data for the indicators from EY UK.
- Reviewed the calculation methodologies and checked emission factors for accuracy and reviewed the assumptions and extrapolation methodologies for reasonableness.
- Checked the accuracy of input data by confirming a sample of data for key greenhouse gas emission sources back to source.
- Conducted year-on-year analytical procedures and followed up on any significant variances.
- Reviewed the accuracy and consistency of the carbon footprint data and supporting footnotes published on EY’s external website.
The review did not identify any errors or exclusions that would materially affect the accuracy and completeness of the data.
London
27th September 2021
