Every year, since 2001, we have publicly reported our Sustainability performance. In 2015, for the first time, we combined our Annual Report and Sustainability Report into one document.
For the first time we have also published a separate Human Rights report.
'Our responsibilities' pages provide further information on our approach to Sustainability and a more detailed review of our performance to the year ended 30 January 2016, unless otherwise stated. Here we focus on our activities, progress and highlights at sites under our operational control unless stated otherwise. Sites operated by stores under licence and franchisees (both overseas and Welcome Break franchises) are excluded from this scope.
We engaged KPMG LLP to undertake an independent limited assurance engagement, reporting to the Partnership, over selected information included in 'Our responsibilities' pages for the year ended 30 January 2016 marked with the symbol [*] and the presentation of our description of our materiality process and the 'Internal Audit Process' below. KPMG used the assurance standard ISAE 3000 and, for greenhouse gas information, ISAE 3410. Their full statement is available below. They have provided an unqualified opinion on the selected information and process descriptions.
The level of assurance provided for a limited assurance engagement is substantially lower than a reasonable assurance engagement. In order to reach their opinion they performed a range of procedures which included interviews with management, consideration of reporting systems, site visits to and testing at a number of our locations and testing of the aggregated selected information. A summary of the work they performed is included within their assurance opinion.
Non financial performance information, greenhouse gas quantification in particular, is subject to more inherent limitations than financial information. It is important to read the selected information and process descriptions in the context of KPMG’s full limited assurance statement and the reporting criteria as set out below.
The Partnership's Internal Audit team worked with the Partnership CSR team to identify assertions that have been made in the 'Our responsibilities' section of the website ('these pages'). We classify an assertion as either a claim that we make in narrative form or where we present a piece of data. From the resulting list of assertions, the assertions which have been included in the scope of the external assurance are removed. For the remaining assertions, the Partnership's Internal Audit team then uses its judgement to determine which of these assertions have an increased risk of error due to inherent factors associated with the assertion or where an error, if present, could have an increased effect on the Partnerships reputation. The Partnership Internal Audit team then undertakes testing procedures over a selection of these assertions, focussing on, but not limited to, those assertions where they judge there to be an increased risk of error or increased effect on reputation. The testing performed includes a range of evidence gathering procedures. For some assertions this might be limited to making enquiries of other Partners whilst for other assertions it may include corroborating the assertion by agreeing information to third party documentation.
Where the Partnership Internal Audit team is unable to obtain what they deem to be appropriate corroborating evidence or statements from fellow Partners, then this is reported back to the Partnership CSR team and the associated assertion is removed from these pages prior to the pages being published.
Should the Partnership Internal Audit team identify that corroborating information contradicts the assertion being made, then the Partnership Internal Audit team will investigate further and agree with the Partnership CSR team whether the assertion should be updated. Where it is agreed that an update to an assertion should be made, this is undertaken prior to these pages being published.
For the year ended 30 January 2016, the Partnership Internal Audit team have performed testing over approximately 50% of the identified assertions which were not already included in the scope of the external assurance.
See our Annual Report & Accounts for further information