Non-financial assurance

As the leading provider assurance for FTSE 100 sustainability reports and in line with our efforts to provide the most robust and complete non-financial reporting, we’ve updated our approach and consolidated all our ESG metrics into our Integrated Reporting Hub.  

As with previous years our data has been independently assured, this gives us confidence in the rigour of our data that is used to directly inform decision making and in communicating with our stakeholders. 

We engage Crowe UK, our independent financial auditor to provide limited assurance in accordance with ISAE 3000 (Revised), and for greenhouse gas emissions, in accordance with ISAE 3410. It's 2024 review covered ESG metrics and targets in the Integrated Reporting Hub.

Our Reporting Criteria contains a full list of metrics subject to assurance as well as a basis for which these metrics were prepared and reported including definitions, scope and methodologies. This forms the basis for Crowe UK’s opinion. 

Our data collection and reporting approach involves teams from across the firm including both finance and sustainability. Our internal audit team provides a review for priority metrics in the Integrated Reporting Hub, together with the associated narrative in our Annual Report.