UK & Ireland approach to assurance of our GHG emissions data
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 Climate Change & Sustainability Services (CCaSS) team has conducted a review of the data. The scope of this review is the Ernst & Young (EY) carbon footprint data for the year ending 30 June 2018 (FY2018) for our United Kingdom and Republic of Ireland operations.
Their review included the following steps:
- Interviewing the Environment Manager responsible for managing, collating, and reviewing the FY2018 carbon footprint data.
- Developing an understanding of the key risks to carbon data integrity and the controls associated with the collection and collation of carbon footprint data.
- Checking 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.
- Reviewing the completeness of greenhouse gas emission sources included in the carbon footprint calculation and checking EY’s approach to inclusion of sources against DEFRA’s guidelines.
- Reviewing the calculation methodologies and checking emission factors for accuracy against the 2018 UK Government conversion factors for Company Reporting and reviewing the assumptions and extrapolation methodologies for reasonableness.
- Testing the accuracy of the carbon footprint calculation spreadsheet and reviewing whether conversion factors and calculations had been correctly applied.
- Checking the accuracy of input data by confirming a sample of data for key greenhouse gas emission sources back to source.
- Conducting year-on-year analytical procedures and following up on any significant variances.
- Reviewing 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.