Aviva 2013 Annual Report Download - page 284

Aviva plc
Annual report and accounts 2013
282
Corporate responsibility assurance statement
PwC Independent Limited Assurance Report to the Directors of Aviva plc
The Directors of Aviva plc (“Aviva”) engaged us to provide limited assurance on the information described in Aviva’s Annual Report
and Accounts for the year ending 31 December 2013.
Our conclusion
Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes
us to believe that the Selected Information for the year ended 31 December 2013 has not been prepared, in all material respects,
with the Reporting Criteria.
This conclusion is to be read in the context of what we say below.
Selected Information
The scope of our work was limited to assurance over the information marked with the symbol in Aviva’s Annual Report and
Accounts 2013 (the “Selected Information” as found on pages 280 and 281).
The Selected Information was assessed against the Reporting Criteria found at http://www.aviva.com/corporate-
responsibility/reports/1. Our assurance does not extend to information in respect of earlier periods or to any other information
included in Annual Report and Accounts 2013.
Professional standards applied and level of assurance
We performed a limited assurance engagement in accordance with International Standard on Assurance Engagements 3000 –
‘Assurance engagements other than Audits or Review of Historical Financial Information’ (ISAE 3000) and, in respect of CO2
emissions, the International Standard on Assurance Engagements 3410 – ‘Assurance engagements on greenhouse gas statements’
(ISAE 3410) issued by the International Auditing and Assurance Standards Board. A limited assurance engagement is substantially
less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an
understanding of internal control, and the procedures performed in response to the assessed risks.
Our independence and quality control
We applied the Institute of Chartered Accountants in England and Wales (ICAEW) Code of Ethics, which includes independence
and other requirements founded on fundamental principles of integrity, objectivity, professional competence and due care,
confidentiality and professional behaviour.
We apply International Standard on Quality Control (UK&I) and accordingly maintain a comprehensive system of quality control
including documented policies and procedures regarding compliance with ethical requirements, professional standards and
applicable legal and regulatory requirements.
Our work was carried out by an independent team with experience in sustainability reporting and assurance.
Understanding reporting and measurement methodologies
The Selected Information needs to be read and understood together with the Reporting Criteria. The absence of a significant body
of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable,
measurement techniques. The nature, methods and precision used to determine non-financial information can result in materially
different measurements, affecting comparability between entities and over time. The Reporting Criteria used for the reporting of
the Selected Information are at 31 December 2013.
Work done
Considering the risk of material misstatement of the Selected Information, we:
 made enquiries of Aviva’s management, including the Corporate Responsibility (CR) team and those with responsibility for CR
management and group CR reporting;
 evaluated the design of the key structures, systems, processes and controls for managing, recording and reporting the Selected
Information. This included analysing and visiting head offices in two countries out of seventeen countries, selected on the basis
of their inherent risk and materiality to the group, to understand the key processes for reporting site performance data to the
group CR team;
 performed limited substantive testing on a selective basis of the Selected Information to check that data had been appropriately
measured, recorded, collated and reported; and
 assessed the disclosure and presentation of the Selected Information.
Aviva’s responsibilities
The Directors of Aviva are responsible for:
 designing, implementing and maintaining internal controls over information relevant to the preparation of the Selected
Information that is free from material misstatement, whether due to fraud or error;
 establishing objective Reporting Criteria for preparing the Selected Information;
 measuring Aviva’s performance based on the Reporting Criteria; and
 the content of the Annual Report and Accounts 2013.