Reporting and assurance of non-financial information

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Drawing on its unsurpassed capabilities in financial reporting and auditing, PwC has developed a comprehensive service to assist clients report and assure non-financial information.

  • Why should we report on anything other than economic value and financial results?
  • What non-financial information should be reported and who should we report to?
  • What benefits can I obtain from measuring and reporting on social and environmental performance?
  • What is the added value of obtaining external assurance on non-financial reporting?
This service, which can be tailored to individual clients' requirements, comprises four main offerings:

Reporting and communication planning and strategy

PwC helps both first-time and experienced reporters to define their aims, audiences and the information needs of readers in communicating non-financial information, internally and externally. We advise on the planning and development of a reporting framework and on the selection and development of key performance indicators to ensure that our clients effectively address stakeholder expectations in terms of transparency and accountability.

Review and improvement of governance, systems and reporting processes

PwC helps companies to review and establish optimal governance structures, appropriate management systems and formalised information-collection mechanisms and processes in order to facilitate the preparation, compilation and reporting of high-quality, non-financial data and information. Our services also include the assessment of system and process readiness and effectiveness.

Obtaining external assurance of non-financial information

PwC boasts a solid reputation as an assurance provider with strong skills in applying assurance standards, developing assurance methodologies and applying non-financial content and industry-specific knowledge. In addition to reinforcing the credibility of the subject matter in question, our approach covers the performance of existing management systems and controls. As a result, we can recommend improvements to reporting systems and processes, based on both proven knowledge and best practice, and we can reduce the risk of reporting material mis-statements.

Reporting analysis and feedback

Analysis and feedback from different parties play an important part in the continuous evolution of reporting. Yet organisations are often disappointed in the amount and quality of feedback they receive from stakeholders on their reporting efforts. Combining our global reach with our experience in working with companies in the reporting of non-financial information, we offer reviews of reports and disclosures against peer-group and leading-practice reporting, which reflects current stakeholder concerns, and recommend short- and long-term improvements.