Objectives
Bureau Veritas UK Ltd has been commissioned by DS Smith Plc (DS Smith or the Group) for a third year to provide verification of the Environmental Performance Indicators presented on page 35 of its Annual Report and in this Corporate Responsibility section of the publicly available DS Smith Plc website. The preparation of the Environmental Performance Indicators is the sole responsibility of DS Smith. The objective of the verification process is to reassure the Group's stakeholders that the data is accurate, reliable and objective.
Responsibilities of the verification provider - Bureau Veritas UK Ltd
The verifier's obligation is to stakeholders of DS Smith and readers of the report and is exclusively responsible for the contents of this verification statement. DS Smith Plc has provided access to the documentation and data required to undertake the verification process and Bureau Veritas is confident that no material has been withheld.
Scope and methodology
The information and data reviewed for this verification relates to the period from 1 May 2010 to 30 April 2011.
The verification process involved document review, and inspection of internal and external records, interrogation of databases and associated management and reporting systems. This process was undertaken at both DS Smith Plc Head Office and at representative operational sites reflecting the different divisions of DS Smith Plc’s business activities. The sites visited were Kemsley Mill (St Regis), Hollins Mill (DS Smith Paper), Sawston, Cambridgeshire (Spicers), Belper, Derbyshire (DS Smith Packaging) and Otor, Picardie, France (DSSP France).
The integrity and accuracy of aggregated data was tested by tracking sample data back to its source. The methodology for data collection, estimation and aggregation was examined and tested for accuracy and robustness.
Findings
Based on our verification activities it is our opinion that:
- The reported environmental performance indicators provide a fair and accurate representation of environmental performance for the defined period; and
- There are no significant omissions which could affect stakeholders' ability to make informed judgements on DS Smith Plc's environmental performance.
Areas of good practice
Through the process we identified the following areas of good practice:
- A commendable commitment towards collecting and collating all required environmental performance data across the specified range of KPIs at site level; and
- A continuing culture of exploring potential for improvements to data collection and collation processes, and willingness to address external recommendations for improvement.
Recommendations
We provide the following recommendations for consideration by DS Smith Plc
- Initiate a half-yearly process to consolidate all divisional data into Group level KPIs to allow DS Smith to review its progress and identify any issues in a timely manner before the submission of the annual report;
- In light of the creation of a new division (DS Smith France), ensure that the Group clearly communicates to DS Smith Divisions when KPI’s are to be reported and which KPI’s are to be reported by each division; and
- Continue to use established Environmental Management Systems to document more closely the existing processes used for data collection at each site.
Limitations
Excluded from the scope of our work is information relating to:
- activities outside the defined reporting period;
- any statements of a descriptive or interpretative nature relating to the Environmental KPIs as presented in the Annual Report or website of DS Smith Plc
- statements of commitment to, or intention to, undertake action in the future; and
- statements of opinion, belief and / or aspiration.
Statement of independence, impartiality and competence
Bureau Veritas is an independent professional services company that specialises in quality, health, safety, social and environmental management advice and compliance with over 180 years history in providing independent assurance services. Bureau Veritas has implemented a code of ethics across its business which ensures that all our staff maintains high standards in their day to day business activities. We are particularly vigilant in the prevention of conflicts of interest. We believe our verification assignment did not raise any conflicts of interest.
