E.ON UK Plc have commissioned PricewaterhouseCoopers LLP to provide independent assurance under ISAE3000 on selected E.ON UK 2010 Corporate Responsibility data as shown by the (√) symbols in the table below. The Assurance Report can be found below.
KPI summary
2010 Key Performance Indicator Summary
Act Responsibly
2010
2009
2008
Community investment[1] (£)
10.9m
11.5m
-
Meet our customer needs
2010
2009
2008
Net Promoter Score Retail (%)
-17%
-21%
-
Customer accounts (number)
8.0m
7.9m
8.1m
Social spend per customer account basis[2] (£)
2.81
2.70
-
Ensure reliable energy
2010
2009
2008
Customer minutes lost (number)
141.4
132.4(√)
143.1
Electricity generated (TWh)[3]
29
33
40
Electricity distributed (TWh)
52.8
52.4
55.6
Electricity sold- Industrial and commercial customers (TWh)
19.4
16.4
17.6
Electricity sold - SME and Residential customers (TWh)
28.9
27.3
29.8
Gas sold - Industrial and commercial customers (TWh)
14.5
18.5
21.4
Gas sold - SME and Residential customers (TWh)
59.9
52.8
54.7
Investments in generating assets and distribution networks[4] (£)
1,115m
996m
1,233m
Create low carbon energy
2010
2009
2008
Carbon Dioxide (CO2) Emissions from generating electricity (tonnes)[5],[6]
Lost time injury frequency (LTIF) (no. of lost time injuries/number of working hours in 12 month period x 1,000,000)- employees
3.09(√)
3.24(√)[9]
4.09{10}
Total recordable injury frequency (Total number of injuries/working hours in 12 month period x 1,000,000) - employees
6.35(√)
4.21
5.40
Headcount[11] (number)
16,637
17,599
17,480
Employee turnover (%)
15.6
12.9
17.0
Female employees as a proportion of whole employee base (%)
32(√)
34
35
Ethnic minority employees as a proportion of whole employee base (%)
9.2 (√)[12]
8.8
9.0
Attendance (%)
96.7(√)
96.4
96.5
[1]We broadly define community investment in line with the London Benchmarking Group (LBG) model (click here for LBG model). The principal focus of our community investment and employee volunteering activity is in three key areas - education, supporting vulnerable consumers and working with communities close to our sites. Our community investment includes grants for capital projects or research, cash donation, sponsorships and the provision of goods or services in kind. The figure does not include any employee time or management costs of running our community programmes.
[2]These figures cover the period from 1 April 2009 to 31 March 2010 as per Ofgem reporting period. This figure is the same as being reported to Ofgem using their definition, criteria and methodology for social spends.
[3]These data exclude generation from renewable, jointly owned plants and CHP plants consistent with the reporting in E.ON UK’s financial statements.
[4]This figure includes generating, storage and distribution assets and transmission networks. This figure excludes intangibles, operating and short-term asset investments. 2008 and 2009 data have been restated to align with the new definition of the KPI.
[5]Total emissions from E.ON in the UK generation assets as defined in the Reporting Guidance and which are calculated in accordance with the European Commission’s revised Monitoring and Reporting Guidelines.
[6]This figure is the verified figure reported as part of the EU Emission Trading System (EU ETS). The CO2 figure reported in the E.ON Group CR report was an estimate, as the figure was published before the end of the EU ETS verification process.
[7]This figure is based on Ofgem methodology to calculate CERT obligations.
[8]This figure includes GHG emissions from network distribution losses which was not subject to assurance.
[9]This figure has been restated to include all E.ON in the UK operations to allow comparability. The LTIF of 3.28 which was published and assured by PwC last year only included E.ON UK PLC.
[10]This figure has been restated to include all E.ON in the UK operations to allow comparability. The LTIF of 4.66 which was published in 2008 only included E.ON UK PLC.
[11]Headcount as at year end
[12]The total number of employees includes 12% for whom E.ON do not know their ethnicity and have not been counted as ethnic minorities. In 2010, E.ON has taken active measures to contact all employees with unknown ethnic background significantly reducing the percentage of unknown. We have not received a response from 12% of those the employees, who are under no legal requirement to provide the information. Over the forthcoming year, E.ON will make further efforts to refine this data. E.ON is confident in the accuracy of the figure provided that has been derived from the underlying data system. However some source documentation was not available for external assurance testing due to the duration of time covered by the samples and some documentation having been destroyed to comply with data protection laws.
The information contained within the data table has been prepared in line with the reporting guidance document "E.ON UK Criteria" which you can download below.
Independent Assurance Report to the Directors of E.ON UK plc
We have been engaged by the directors of E.ON UK plc (E.ON) to perform an independent assurance engagement in respect of Selected Corporate Responsibility Information (Selected Information). Our report is in respect of the PDF and html version of the online 2010 Key Performance Indicator Summary within the "2010 E.ON Corporate Responsibility Report" (the PDF).
What we did and our conclusions
We planned and performed our work, summarised below, to obtain the evidence we considered necessary to reach our assurance conclusions on the Selected Information.
What we are assuring (Selected Information)
The Selected Information for the year ended 31 December 2010 relating to:
Scope 1 greenhouse gas emissions
Scope 2 greenhouse gas emissions (excluding Central Networks distribution losses which are reported separately)
Carbon dioxide absolute and intensity data from electricity and heat/steam generation
Sulphur oxide emissions and intensity
Nitrogen oxide emissions and intensity
Reportable environmental incidents
Attendance
Total Recordable Injury Frequency -employees
Lost Time Injury Frequency-employees
Female employees as a proportion of whole employee base
Ethnic minority employees as a proportion of the whole employee base
The scope of our work was restricted to the Selected Information for 2010.
How the information is assessed (Reporting Criteria)
Understanding E.ON’s reporting and measurement methodology
There is not yet an established practice for evaluating and measuring corporate responsibility performance information. The range of different, but acceptable, techniques used can result in materially different reporting outcomes which may affect comparability with other organisations. It is therefore important to read and understand the Reporting Criteria set out at www.eontalkingenergy.com/Our-responsibilities/2010-Performance/Data-and-Assurance, that E.ON has used to evaluate and measure the Selected Information.
Work done by our independent, multi-disciplinary team of sustainability and assurance specialists [3]
Making enquiries of relevant management of the Company about the process for preparing the report;
Assessing the work completed by third party certification providers where relevant to the Selected Information;
Limited testing, on a selective basis, of supporting evidence for the Selected Information, including for example, agreeing recorded emissions data with data submitted to the Environment Agency and re-performing sample calculations;
Carriying out analytical procedures over the Selected Information;
A visit to one of the E.ON UK operated Generation sites to evaluate the monitoring and reporting systems and processes for emission data; and
Review of the management reporting relating to the Selected Information.
Our Conclusions
There was a limitation in the evidence available to support the reporting on "ethnic minorities employees as a proportion of whole employee base". This limitation comprised absence of a small proportion of the source records supporting the ethnic minorities data included in the Human Resource system (SAP). Had we been able to obtain these source records, matters might have come to our attention indicating that adjustments to that proportion of the reported data may be necessary.
Except for the matter referred to above, as a result of our procedures nothing has come to our attention that indicates the Selected Information for the year ended 31 December 2010 is not prepared in all material respects in accordance with the Reporting Criteria.
E.ON UK’s responsibilities
The directors of E.ON are responsible for:
designing, implementing and maintaining internal controls over information relevant to the Selected Information;
establishing objective assessment and Reporting Criteria for preparing the Report;
measuring E.ON’s performance based on the Reporting Criteria; and
the content of the Report.
Our responsibilities
We are responsible for:
forming independent conclusions, based on our limited assurance procedures;
reporting our conclusions to the directors of E.ON;
reading the other information included in the Report, and considering the consistency of that other information with the understanding gained from our work, and considering the implications for our report if we become aware of any material inconsistencies. Our responsibilities do not extend to any information other than the Selected Information in the Corporate Responsibility Report.
This report, including our conclusions, has been prepared solely for the directors of E.ON as a body in accordance with the agreement between us, to assist the directors in reporting E.ON’s corporate responsibility performance and activities. We permit this report to be disclosed in the Corporate Responsibility Report for the year ended 31 December 2010,to enable the directors to show they have addressed their governance responsibilities by obtaining an independent assurance report in connection with the Selected Information. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the directors as a body and management for our work or this report except where terms are expressly agreed between us in writing. Our observations and areas for improvement will be raised in a report to E.ON ’s management. Our observations do not affect our conclusions on the Report set out above.
[1]International Standard on Assurance Engagements 3000 (Revised) –„Assurance Engagements other than Audits and Reviews of Historical Financial Information‟ issued by the IAASB .
[2] Assurance, defined by the International Auditing and Assurance Standards Board (IAASB), gives the user confidence about the subject matter ("Corporate Responsibility Information") assessed against the reporting criteria. Reasonable assurance gives more confidence than limited assurance. The evidence gathered to support a reasonable assurance conclusion is greater than that gathered to support a limited assurance conclusion.
[3] We comply with the applicable independence and competency requirements of the Institute of Chartered Accountants in England and Wales (ICAEW) Code of Ethics.
Please click the link below if you wish to download a PDF copy of the Assurance Report.
