Bechtel Sustainability Report 2017

Assurance Statement

LRQA Independent Assurance Statement Relating to reporting processes for Bechtel’s 2017 Sustainability Report

This Assurance Statement has been prepared for Bechtel Corporation in accordance with our contract but is intended for the readers of this Report.

Terms of engagement

Lloyd’s Register Quality Assurance (LRQA) was commissioned by Bechtel Corporation (Bechtel) to provide independent assurance on its reporting processes for reporting data and information on its 2017 Sustainability Report (“the Report”) against the assurance criteria below to a limited level of assurance and materiality of the professional judgment of the verifier. LRQA’s verification procedure is based on current best practice, is in accordance with ISAE3000 and the principles from AA1000AS.

Our assurance engagement covered Bechtel’s operations and activities worldwide for calendar year 2016 and specifically reviewed Bechtel’s internal processes for collecting and reporting data and information within the Report.

Our assurance engagement excluded the data and information of Bechtel’s suppliers, contractors and any third-parties mentioned in the Report.

LRQA’s responsibility is only to Bechtel. LRQA disclaims any liability or responsibility to others as explained in the end footnote. Bechtel’s responsibility is for collecting, aggregating, analysing and presenting all the data and information within the Report and for maintaining effective internal controls over the systems from which the Report is derived. Ultimately, the Report has been approved by, and remains the responsibility of Bechtel.

LRQA’s Opinion

Based on LRQA’s approach nothing has come to our attention that would cause us to believe that Bechtel has not adhered to their processes for collecting and reporting data and information disclosed in their Report.

The opinion expressed is formed on the basis of a limited level of assurance and at the materiality of the professional judgement of the verifier.

Note: The extent of evidence-gathering for a limited assurance engagement is less than for a reasonable assurance engagement. Limited assurance engagements focus on aggregated data rather than physically checking source data at sites. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.

LRQA’s approach

LRQA’s assurance engagements are carried out in accordance with our verification procedure. The following tasks were undertaken as part of the evidence gathering process for this assurance engagement:

  • Reviewing one outline of the Report (2017 Sustainability Report Draft) and one draft of the Report (17 April 2017) as a basis for understanding the data and information reported.
  • Reviewing Bechtel’s process for collecting content for the Report, including Bechtel’s Enterprise Sustainability Report Process Guide Corporate Affairs Version 1 2014.
  • Reviewing the Ecological Footprint Procedure (2015) for collecting and reporting environmental data from a designated set of Bechtel offices and corresponding data from the data collection database.
  • Reviewing CP 108 EH&S Incident Notification, Investigation and Reporting 2014 procedure for collecting and reporting incident data.
  • Reviewing CP 104 Injury and Illness Record Keeping and Reporting Requirements US and Non US Projects 2014 for injury and illness reporting.
  • Verifying a specific set of sampled office data and information at an aggregated level, based on LRQA’s risk assessment process.
  • Interviewing a Sustainability Specialist at Bechtel responsible for compiling data and drafting the Report.

LRQA recommendations

Bechtel has made improvements to their processes for developing the Report and collecting data to be included, most notably providing additional information regarding the scope of environmental and safety data in the Report. As Bechtel’s processes for report development and data collection continue to evolve and improve, LRQA recommends the following to ensure material issues are considered for reporting and to increase the accuracy and reliability of data and information disclosed in future reports:

  • Updating the Ecological Footprint Procedure 2014 to improve instructions to the data reporters and QA/QC reviewers;
  • Completing a full materiality review process to ensure stakeholder interests are addressed;
  • Aligning data and information shared in the Report to topics that are material to stakeholders.

LRQA’s standards, competence and independence

LRQA implements and maintains a comprehensive management system that is at least as demanding as the requirements of the International Standard on Quality Control 1 and complies with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants.

LRQA ensures the selection of appropriately qualified individuals based on their qualifications, training and experience. The outcome of all verification and certification assessments is then internally reviewed by senior management to ensure that the approach applied is rigorous and transparent.

Signed Dated: 26 July 2017

Brendan Bechtel Signature

Andrea Bockrath
LRQA Lead Verifier
On behalf of Lloyd’s Register Quality Assurance, Inc.
LRQA reference: RMA10236A

Lloyd's Register Group Limited, its affiliates and subsidiaries, including Lloyd’s Register Quality Assurance Limited (LRQA), and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'Lloyd's Register'. Lloyd's Register assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant Lloyd's Register entity for the provision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out in that contract.

The English version of this Assurance Statement is the only valid version. Lloyd’s Register Group Limited assumes no responsibility for versions translated into other languages.

This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety.

Copyright © Lloyd's Register Quality Assurance Limited, 2017. A member of the Lloyd’s Register Group.