United Kingdom

External and internal assurance on corporate responsibility reporting 

Like financial accounting, the design of non-financial information streams requires a collective set of business processes, governance, specialised skills and information management systems for data monitoring and reporting for internal management decision making and mandatory and/or voluntary external disclosures.

Independent assurance – whether for internal or external use – of an organisation’s processes, controls, and data helps ensure the company’s sustainability data is reliable and accurate; thereby supporting the credibility of information used in decision making, compensation, and external reporting.

KPMG’s independent assurance of your Corporate Responsibility report can help you by:

  • Performing attestation services over your internal and external sustainability reporting systems (either for internal or external users), controls and/or data
  • Enhancing existing processes –  focusing on strategy, risk assessment, operational improvement, and benchmarking against industry best practices
  • Providing recommendations for improvements



Case study

Our client, a Fast-Moving Consumer Goods (FMCG) manufacturer, wanted to ensure that their public sustainability performance data was seen as credible. The scope of our engagement was to:


  • Provide external assurance over the environmental key performance indicators
  • Ensure Global Reporting Initiative (GRI) principles were followed


We also provided an internal review over the client’s sustainable procurement/agriculture and community investment programmes.


During our site visits, we helped raise the awareness of sustainability and identified several ways of improving resource efficiency and bringing costs down. For the assurance readiness review, we adopted a top-down approach focusing on strategy and governance frameworks, as well as the business case for initiatives.


Benefits to the client included:


  • An assessment of the management oversight
  • Greater awareness of sustainability issues
  • Improved data gathering systems and processes
  • Seeing assurance as something to create internal improvement rather than a burdensome activity
  • Identifying a number of opportunities for cost reduction and resource efficiency improvements
  • Strengthening their corporate governance framework
  • Aligning community initiatives with their strategic and business objectives

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Paul Holland

Paul Holland


KPMG in the UK

0118 964 2074

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