Independent assurance statement
Scope and objectives
Ethos International has undertaken independent assurance of the Tieto Corporate Responsibility Report 2014 (the Report). The assurance process was conducted in accordance with AA1000AS (2008). We were engaged to provide moderate level Type 2 assurance, which covers:
- Evaluation of adherence to the AA1000APS (2008) principles of inclusivity, materiality and responsiveness (the Principles) and
- The reliability of specified corporate responsibility performance information and data.
The performance information included in the scope was all data and information in the Report with the exception of data that is subject to mandatory financial auditing included in the Annual Report 2013, amounts donated and downstream value chain partners. We applied the Global Reporting Initiative’s Principles for defining quality as criteria to evaluate performance information. Additionally, we provide a third party check on the application of the GRI G4 Guidelines, progress against The Global Compact principles and abidance of the OECD guidelines for multinational enterprises.
Responsibilities of the Directors of Tieto and of the Assurance providers
The Directors of Tieto have sole responsibility for the preparation of the report content. The Board of Directors emits the report for Tieto jointly with the CEO of Tieto. This is the fifth year that Ethos International has provided corporate responsibility assurance, with recommendable rotation of team member.
Our statement represents our independent opinion and is intended to inform all of Tieto’s stakeholders including management. We adopt a balanced approach towards all Tieto stakeholders. Our assurance team comprised of Malin Lindfors Speace and Sandra Rumélius. Further information relating to the team is available at: www.ethosinternational.se.
Basis of our opinion
Our work was designed to gather evidence with the objective of providing moderate assurance as defined in AA1000AS (2008). We undertook the following activities:
- Review of the current corporate responsibility issues that are material to Tieto and are of interest to stakeholders.
- Interviews with Board Director responsible for sustainability, selected directors and managers responsible for the management of CR issues and review of selected evidence to support issues disclosed. These were freely selected by the assurors. Main focus of the interviews was the understanding of material aspects, governance of CR, stakeholder dialogues, risks and opportunities related to CR, communication and strategic development.
- Site visit, freely selected by the assurors, to Tieto Ostrava site in the Czech Republic.
- Review of the report texts, graphs and tables.
- Review of the processes for gathering and consolidating data and supporting evidence for all claims. For both data and claims checking, this included accessing key internal reporting and performance management systems as well as reviewing electronic documents, e-mails, external audits and reports alongside other sources of evidence.
- Verification of Scope 1, 2 and 3 CO2 statements, underlying carbon emission calculations and factors, with specific attention to CDP requirements.
Findings and Opinion
We reviewed and provided feedback on drafts of the Report and where necessary changes were needed these were made. On the basis of the work undertaken, nothing came to our attention to suggest that the Report does not properly describe Tieto’s adherence to the Principles or its performance on sustainability.
In terms of data accuracy, nothing came to our attention to suggest that the data have not been properly collected from information reported on an operational level, or that the assumptions used were inappropriate. We are not aware of any errors that would materially affect the data or information.
We can confirm that we have made an independent assessment of Tieto’s self-declared application of the GRI G4 guidelines and can confirm it to be a Core level “in Accordance” report.
Without affecting our assurance opinion we also provide the following observations:
Overall we have full confidence in the level of accuracy of the performance information presented in the Report. Data collection processes are described and supported through evidence seen during the assurance process. A minor number of data errors in calculations were highlighted during the assurance process and have subsequently been corrected in later versions of the report.
An observation has been made and noted on the need to relentlessly maintain a high degree of awareness on anti-corruption practices and supply chain management. Also that benefits could be well achieved from increased external communication on Tieto’s sustainability performance.
We believe the report describes Tieto’s material impacts in an adequate and good manner that enables stakeholders to hold an informed engagement with Tieto.
Areas that should be further highlighted and addressed in Tieto’s forthcoming Corporate Responsibility practises are internal management approach processes. A forthcoming focus could be to ensure that the KPI’s and information are increasingly aligned with the quality goals and business strategy.
Inclusivity and responsiveness
The review of Tieto’s stakeholder engagement confirms that dialogues with key internal and external stakeholders are inclusive, transparent and developmental. The dialogues and communication clearly informs and promotes sustainability issues on highest levels and are comprised well in the report.
17th March 2015
|Malin Lindfors Speace,||Sandra Rumélius|
|Partner and Senior Advisor||Advisor|
Ethos International AB is a Nordic Sustainability Advisory firm licensed by AccountAbility to provide AA1000 AS (2008) assurance.