Sustainability assurance and reporting

Transparency is key. More than ever, stakeholders want to know about a business’s sustainability performance and be assured that it is accurately reporting on its corporate activities to support climate change, the community, resource scarcity and socially responsible investing.

Our experienced team can help you to establish robust reporting frameworks, processes and metrics to meet board, shareholder and other sustainability disclosure requirements as well as align sustainability objectives with your corporate strategy.

Independent assurance of your sustainability and safety data can provide comfort to management and the board and help to maintain stakeholders’ trust and ensure regulatory compliance. 

We provide assurance over company sustainability reporting across a range of frameworks including the:

Global Reporting Initiative (GRI)

National Carbon Offset Standard (NCOS)

Emissions Reduction Fund (ERF)

National Greenhouse and Energy Reporting (NGER)

  • Do your customers believe your claim that your product uses less water in production than competitors’ products?
  • Are your controls just adequate to meet current regulations or are they already anticipating the next level of expectations?
  • Are you measuring your organisation’s carbon footprint? Have you included post-use emissions in your products’ carbon footprint totals?
  • Are you confident that your calculations of lifecycle water usage are accurate?
  • Do you know whether the compliance reports you are receiving from facilities around the world are all based on comparable assessments?

We help our clients identify and prioritise sustainability issues, set goals that support the alignment and integration of the sustainability vision into overall corporate strategy, implement processes, controls, systems and dashboards to measure progress and allow for consistent, accurate and reliable reporting.

  • Identify and assess the relevant requirements of all your stakeholders.
  • Undertake internal audits to gauge the effectiveness of your internal controls and measures.
  • Provide independent assurance of the data in your sustainability report as well as assurance for regulatory performance purposes, such as NZ’s Emissions Trading Scheme (ETS).
  • Support your submissions to sustainability indices by helping you to interpret the questionnaire before submission; we'll also identify any gaps to improve your position in the rankings.
  • Review your current reporting against best practices, identify operational improvements and move it beyond compliance to include future-looking analysis and strategy.
  • Verify your data against social and environmental benchmarks in line with market standards like the Global Reporting Initiative (GRI), Greenhouse Gases (GHG) Protocol, AA1000 AccountAbility.
  • Align measurable sustainability objectives with your corporate strategy based on financial, operational and regulatory performance measures.
  • Assess how the life-cycle of your products and services might impact your sustainability goals.
  • Implement a more holistic business management system or integrated reporting.

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Chris Ussher

Partner, Wellington, PwC New Zealand

+64 21 840 106


Andrew Scott

Director, PwC New Zealand

+64 21 917 185