Assuring our approach
SABMiller selected information subject to independent limited assurance
The information below consists of the selected 2013 data, which has been prepared in accordance with our reporting principles and methodologies and subject to assurance by PricewaterhouseCoopers LLP.
- Total water consumption (million hl): 505
- Water to beer ratio (hl/hl beer): 3.7
- Total CO2e emissions from fossil fuel energy used on site (million tonnes): 1.4
- CO2e emissions from fossil energy used on site (kgCO2e/hl beer): 10.4
- Percentage of employees trained in alcohol responsibility: 75%
- Sales and Marketing Compliance Committees (SMCC) had been established in accordance with SABMiller's Policy on Commercial Communication, in relevant companies.
Independent Assurance Report to the Directors of SABMiller plc
The Directors of SABMiller plc engaged us to provide limited assurance on the information described below and set out in SABMiller's Sustainable Development Summary Report 2013 for the year ended 31 March 2013.
What we are assuring ("Selected Information")
The selected Sustainable Development (SD) data for the year ended 31 March 2013 that we are assuring (see content above) excludes data relating to MillerCoors LLC. The scope of our work was restricted to the Selected Information for the year ended 31 March 2013 and does not extend to information in respect of earlier periods or to any other information in the Sustainable Development Summary Report 2013.
How the information is assessed ("Reporting Criteria")
We assessed the Selected Information using SABMiller's Reporting Criteria (Reporting Principles and methodology) as set out at www.sabmiller.com/sdassurancei.
Professional standards appliedii and level of assuranceiii
We have used ISAE 3000 (limited level of assurance) and we have complied with the ICAEW Code of Ethics.
Understanding reporting and measurement methodologies
There are no globally recognised and established practices for evaluating and measuring the Selected Information. The range of different, but acceptable, techniques can result in materially different reporting outcomes that may affect comparability with other organisations. The Reporting Criteria used as the basis of SABMiller's reporting should therefore be read in conjunction with the Selected Information and associated statements reported at www.sabmiller.com/sdassurance.
Considering the risk of material misstatement of the Selected Information, we:
- made enquiries of SABMiller's management, including the SD team and those with responsibility for SD management and group SD reporting;
- evaluated the design of the key structures, systems, processes and controls for managing, recording and reporting the Selected Information. This included visiting three operating companies to perform walkthroughs on the indicators and obtaining supporting information, and at a further six operating companies, selected on the basis of their inherent risk and materiality to the group, holding interviews and obtaining supporting evidence to understand the key processes and controls for reporting operating company performance data to the group SD team;
- performed analytical reviews over all 28 operating companies in scope;
- carried out limited substantive testing on a selective basis of the Selected Information at corporate head office and at operating company level in relation to five of the operating companies mentioned above to assure that data had been appropriately measured, recorded, collated and reported; and
- assessed the disclosure and presentation of the Selected Information.
SABMiller management are responsible for:
- designing, implementing and maintaining internal controls over information relevant to the preparation of the Selected Information that is free from material misstatement, whether due to fraud or error;
- establishing objective Reporting Criteria for preparing the Selected Information;
- measuring SABMiller's performance based on the Reporting Criteria; and
- the content of the Sustainable Development Summary Report 2013.
The corporate accountability and risk assurance committee of the board (CARAC) have reviewed the procedures established by management to prepare the Sustainable Development Summary Report 2013, and the Chairman of the CARAC has reviewed that report on behalf of the board of directors of SABMiller.
We are responsible for:
- planning and performing the engagement to obtain limited assurance about whether the Selected Information is free from material misstatement, whether due to fraud or error;
- forming an independent conclusion, based on the procedures we have performed and the evidence we have obtained; and
- reporting our conclusion to the Directors of SABMiller.
As a result of our procedures nothing has come to our attention that indicates the Selected Information for the year ended 31 March 2013 has not been prepared in all material respects with the Reporting Criteria.
This report, including our conclusions, has been prepared solely for the Directors of SABMiller as a body in accordance with the agreement between us, to assist the Directors in reporting SABMiller's Sustainable Development performance and activities. We permit this report to be disclosed in the Sustainable Development Summary Report 2013 for the year ended 31 March 2013, to enable the Directors to show they have addressed their governance responsibilities by obtaining an independent assurance report in connection with the Selected Information. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Directors as a body and SABMiller for our work or this report except where terms are expressly agreed between us in writing.
PricewaterhouseCoopers LLP, Chartered Accountants, London
11 June 2013
i The maintenance and integrity of SABMiller's website is the responsibility of the SABMiller management; the work carried out by us does not involve consideration of these matters and, accordingly, we accept no responsibility for any changes that may have occurred to the reported Selected Information or Reporting Criteria when presented on SABMiller's website.
ii We have complied with International Standard on Assurance Engagements 3000 – 'Assurance Engagements other than Audits and Reviews of Historical Financial Information' issued by the IAASB, and with the applicable independence and competency requirements of the Institute of Chartered Accountants in England and Wales (ICAEW) Code of Ethics. To comply with those standards, our work was carried out by an independent and multi-disciplinary team of sustainability and assurance specialists.
iii Assurance, defined by the International Auditing and Assurance Standards Board (IAASB), gives the user confidence about the subject matter assessed against the reporting criteria. Reasonable assurance gives more confidence than limited assurance, as a limited assurance engagement is substantially less in scope in relation to both the assessment of risks of material misstatement and the procedures performed in response to the assessed risks.
Sustainable Development Report
Our 2013 Sustainable Development Summary Report, covering progress on our 10 priorities.