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@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
@GRIAusConf_Report Quality and Assurance - Adrian King
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@GRIAusConf_Report Quality and Assurance - Adrian King

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  • ·       Reporting since 1997·       Assurance levels increasing: no assurance then AA1000 then ISAE3000 limited then ISAE3000 reasonable
  • Transcript

    • 1. Report Quality andAssuranceChair: John Purcell, Policy Advisor Corporate Regulation, CPA Australia; Member, GRI’sAustralian Advisory Group.Richard Boele, Managing Director, BanarraRenzo Mori Junior, Researcher, University of Southern QueenslandAdrian King, National Leader, Climate Change & Sustainability Services, KPMGNancie-Lee Robinson, General Manager – Governance, Integration & Reporting, Telstra
    • 2. KPMG in BHP Billiton’s Assurance Journey Adrian King Tuesday 27 March 2012
    • 3. What I will cover 1. BHP Billiton’s reporting in FY11 2. KPMG’s assurance in FY11 3. The differences in these levels of assurance 4. KPMG’s approach to assurance 5. Why companies are seeking greater assurance© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 2(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 4. BHP Billiton’s reporting in FY11ICMM Sustainable DevelopmentFramework RequirementsGlobal Compact Principles Source: www.bhpbilliton.com© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 3(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 5. Increasing levels of assurance Limited Scope to be assurance finalised 11 parameters Limited Reasonable assurance assurance Limited assurance 6 parameters 4- 6 parameters GHG Limited Verification assurance Emissions No Statement – no assurance standard AA1000 AA1000 & ISAE3000 ISAE3000 ISAE3000 ISAE3000 FY97 FY02-03 FY04 – 06 FY07 - 09 FY10 - 12 BHP Billiton BHP Billiton Environment Sustainability Report 1997 Report 2012 Source: www.bhpbilliton.com© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 4(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 6. KPMG’s assurance in FY11 – GRI application level check (Verification) – Limited assurance over selected areas – Reasonable assurance over GHG© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 5(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 7. GRI Application Level check (Verification) Control environment Review controls Process controls Data review Data verification Customer Group Service Asset Operation Process Data Group Sustainability report© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 6(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 8. Limited assurance Control environment Review controls Process controls Data review Trend analysis Benchmarking Understand and review of processes Data verification Customer Group Service Asset Operation Process Data Group Sustainability report© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 7(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 9. Reasonable assurance Control environment Review controls Process controls Data review Trend analysis Benchmarking Understand and review of processes Data verification Testing control environment Data verification Testing process controls Data verification Testing review controls Customer Group Service Asset Operation Process Data Group Sustainability report© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 8(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 10. KPMG’s Approach to Assurance Assurance Regulation of Quality control at Standards assurance provider firm level■ Standards are subject to ■ Monitoring of assurance ■ Ethical requirements continuous improvement quality by professional body and regulator ■ Peer review required■ Mandatory supporting standards ■ Complaints mechanism ■ Independence requirements ■ Disciplinary processes KSAM KPMG Sustainability Assurance Manual© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 9(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 11. Why companies are seeking greater assurance ■ Less errors in reporting ■ Improved processes and controls ■ Greater confidence in reported information ■ Ability to support claims to regulators ■ Lower reputational and reporting risks Ultimately to enhance reliability & credibility of information© 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative 10(“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks ofKPMG International. Liability limited by a scheme approved under Professional Standards Legislation.
    • 12. © 2012 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliatedwith KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.The KPMG name, logo and "cutting through complexity" are registered trademarks or trademarks of KPMG International).Liability limited by a scheme approved under Professional Standards Legislation.

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