For the sixth year, Bureau Veritas UK Ltd (Bureau Veritas) has worked with the Go-Ahead Group plc. (Go-Ahead) to verify selected sustainability Key Performance Indicators (KPI) data contained within the Group's Annual Report.
The objective of the verification is to provide an opinion to Go-Ahead’s stakeholders on the accuracy and reliability of the selected sustainability KPI data presented in the above mentioned report. The verification incorporated site visits, interviews, document review and checking of Group and Operating Companies' data.
Responsibilities of Bureau Veritas and Go-Ahead
It is Bureau Veritas’ responsibility to provide verification over the content of the Key Data table, which presents the consolidated data for all indicators across the Go-Ahead Group. The preparation and content of the KPIs presented in the Key Data table is the sole responsibility of Go-Ahead.
The information and data reviewed for this verification process relates to the period from 29th June 2013 to the 28th June 2014. Bureau Veritas has verified the Group consolidated figures in the Key Data table in the Annual Report and the KPIs for One Bus and One Rail operating company.
The verification was undertaken to a limited level of assurance and involved a series of interviews to understand the process for managing, collating and reporting data. The interviews took place with 18 data owners: three at Go-Ahead Group level, and the remaining 15 at two of the Operating Companies, Southeastern and Go North East.
A review of internal and external records was carried out alongside a review of associated management and reporting systems and the interrogation of databases, in order to challenge and substantiate the selected KPI data in the Key Data table. The accuracy and reliability of aggregated data was tested by tracking a sample of data back to source.
As a result of the methodology employed, Bureau Veritas has been able to identify areas of good practice and opportunities for improvement which Go-Ahead can employ in its Corporate Responsibility data reporting process, these are identified below.
Based on the verification activities it is Bureau Veritas’ opinion that, for the defined period:
- there is no evidence to suggest that the selected KPIs are not a fair representation of Go-Ahead’s sustainability performance, and
- no significant omissions came to our attention which could affect stakeholders’ ability to make informed judgements on Go-Ahead’s sustainability performance.
Areas of Good Practice
Bureau Veritas identified the following areas of good practice:
- at Southeastern, data owners demonstrated a high level of knowledge and responsibility over their specific data points, and
- progress towards continued data quality was identified in several KPIs.
- at Go North East, data records were accurately collated and reported to the Group on quarterly basis.
Bureau Veritas provides the following recommendations for consideration.
- review the current KPIs for appropriateness on an annual basis, ensuring that stakeholders are involved in this process;
- consider revising the KPI ‘Definitions’ document which is sent out to all Operating Companies, to include instructions on good data management and aggregation, and
- ensure the data which supports the KPIs is continuously checked throughout the year by content owners, and sense checked at a group level on a quarterly basis.
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. Bureau Veritas has implemented a code of ethics across its business; this ensures that employees maintain high standards in their day to day business activities. This verification assignment did not raise any conflicts of interest.
Bureau Veritas UK Ltd