We believe that independent assurance of our CR reporting helps to improve credibility externally and make our reporting systems more robust internally.
Assurance has enabled us to develop a more structured way of identifying and managing the priority issues and responding to stakeholders appropriately. The need for objective criteria has helped us to be more rigorous in selecting the issues to report on, how we report progress against our own targets and how claims are made.
Independent assurance
The performance pages of this web report are independently assured by Deloitte & Touche LLP (Deloitte). Vodafone currently seeks formal independent assurance on three key areas:
- whether our approach aligns with the three principles of the AA1000 AS (completeness, materiality, responsiveness) (reasonable assurance)
- application level and reporting in accordance with the Global Reporting Initiative 2006 Sustainability Reporting Guidelines (reasonable assurance)
- progress against our own commitments (limited assurance).
Reasonable assurance for AA1000 and GRI allows the assurers to report their conclusions in positive language (“In our opinion, in all material respects... is fairly stated”) rather than the negative language (“nothing has come to our attention that causes us to believe... is not fairly stated, in all material respects”) of limited assurance.
This external independent assurance is conducted in accordance with both the AA 1000 Assurance Standard and the International Standard on Assurance Engagements 3000.
Assurance scope
The assurance provided on this report covers reporting of Group CR performance in the performance pages of this website. This covers all our local operating companies with the exception of the recent acquisition of Vodafone Essar in India.
The webpages included within the assurance scope have been marked with 'This webpage was part of Deloitte's CR report assurance scope'. Other pages within the Group CR web section are not included within the assurance scope.
Neither an audit nor a review by Deloitte & Touche LLP provides assurance on the maintenance and integrity of the website, including controls used to achieve this, and in particular whether any changes may have occurred to the CR information since first published. These matters are the responsibility of the Directors but no control procedures can provide absolute assurance in this area. Legislation in the UK governing the preparation and dissemination of corporate and financial information differs from legislation in other jurisdictions.
See also the assurance report by Deloitte & Touche LLP (Deloitte), which outlines the specific scope and procedures.
Assurance process
Every year a number of operating companies are selected by the assurers to visit. These are selected independently, based on the size of the operating company and the potential risks of the region where it operates. New local operating companies are also integrated in the CR reporting and assurance system. The local operating companies visited by the assurers were:
- 2007/08: Australia, the Netherlands, Spain and Turkey
- 2006/07: Czech Republic, Germany, Italy and Romania
- 2005/06: Egypt, Greece, Ireland, Japan, Spain and the UK
- 2004/05: Australia, Germany, Hungary, Italy, Japan and the Netherlands.
If considered necessary, the assurers may use teleconferences and questionnaires to gather information about LOCs they do not visit in person. The assurers also meet the people responsible for Vodafone’s material issues at global level (known as issue owners). In 2007/08, the assurors met with more than 25 issue owners. See the full list of our CR issue owners.
Views from experts
We also seek assurance from independent experts on the issues most material to our business. This provides the reader with an independent view of the status of each issue, our performance and the challenges we face. The stakeholders and experts are chosen according to their area of expertise, the reputation of their organisation, their independence and the ability to provide constructive criticism. See views from experts for their unedited comments.
- Download the letter we send to these experts.
Internal assurance
A range of CR questions is included in our internal audit control questionnaire, which is completed by all our local operating companies once a year and signed off by their chief executives. The results are reported to the Vodafone Group Plc Board of Directors.
