Assurance

ERM has governance, reporting and internal review processes in place to help ensure the quality of information contained within this report, as well as stakeholder confidence in the accuracy and reliability of our reporting.

We have gathered, recorded, compiled, analyzed and reported information and processes used in the preparation of this report in a way that can be subject to examination and which establishes the quality and materiality of the information. Individuals who did not prepare our Sustainability Report have reviewed the information reported and the processes for determining report content and stakeholder engagement.

For our energy and GHG emissions data, our internal assurance process focuses on the quality (completeness and accuracy) of our reported data. ERM CVS conducted internal assurance on ERM’s FY18 data for these metrics, following the same approach used to perform external assurance for clients. This is based on ISAE3000 and ISO 14064:3, which are internationally recognized assurance methodologies.

We engaged with external assurance providers for several years to provide an independent assessment of the processes we used to:

• determine our material issues;
• identify and engage with stakeholders; and
• select the overall content in the report.

The external assurance was built on internationally recognized methodologies including AA1000AS.

We have been evaluating our approach to assurance in order to integrate more effectively external perspectives into our sustainability approach, work program and performance as well as providing assurance on our public reporting. In FY19, we intend to adopt a new multi-year approach. In parallel, we will continue to improve our reporting based on the expertise of our Partners and consultants, stakeholder feedback, benchmarking of industry leaders and our collaborations with global reporting organizations.