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Getting the facts right. Getting the right facts.

We apply a rigorous approach to make sure our reporting is right. It combines internal controls that the facts are right; and independent assessment by an External Review Committee to check our reporting is balanced, relevant and responsive.

Internal controls

We report on our most important environmental and social issues, and selected Key Performance Indicators (KPIs)  in our Annual Report/Form-20F - opens in new window. This information is covered under "other information" which is read by our external auditors, PricewaterhouseCoopers LLP, to ensure there are no apparent misstatements or material inconsistencies with the Financial Statements. 

Internal controls on the accuracy of the environmental and social information we report include:

  • Disclosure control process – We have a well-defined and documented process for checking the accuracy of environmental and social information that appears in our Sustainability Report. Our Disclosure Committee, composed of senior managers including Shell’s Legal director, checks that all company-wide disclosures are accurate in all material respects; complete, relevant and balanced and that they comply with relevant regulations.
  • Content review and approval process - We systematically review and approve all texts for their factual accuracy. This is done by our global functions (including Legal, Human Resources, Finance), Investor Relations and the Managing Directors of our Businesses.
  • Tightened checks on HSE data - For health safety and environment Key Performance Indicators (KPIs), we have had a Management Information System, review and letters process in place for several years. Each of our businesses must confirm the effectiveness of these processes through an annual assurance letter sent to the Chief Executive. We have also strengthened controls around the internal questionnaire we send to our senior representatives in each country where we operate.

Our 2008 Shell Sustainability Report as a whole was not subject to external assurance for the accuracy of the information provided.

Independent external assessment

We use an External Review Committee of six independent experts to assess The Shell Sustainability Report. In 2008, we rotated out two members of the committee to ensure new perspectives. We also involved the Committee earlier in the selection of topics for the Report, and gave it more access to senior management.