The assurance process covers the entire CSR summary report.
To the management of Aviva plc
We have been asked to review Aviva’s “2006 Corporate Social Responsibility (CSR) Report – a summary” (the Report) in accordance with the scope of work described below. Aviva management has prepared the Report and are responsible for the collection and presentation of information within it. Our responsibility in performing our work is to Aviva management only in accordance with the scope of work agreed with them. We do not therefore accept or assume any responsibility for any other purpose or to any other person or organisation.
Our scope of work
Our assurance engagement has been planned and performed to obtain a limited level of assurance in accordance with the International Federation of Accountants’ International Standard for Assurance Engagements Other than Audits or reviews of Historical Financial Information (ISAE3000). We have undertaken a series of activities to review the progress made in CSR during 2005 in order to provide a basis on which to challenge the Report’s content.
We have completed the following activities:
- Interviewed key management and functional staff identified as having group responsibilities for the CSR programme.
- Interviewed CSR nominated managers from five Aviva businesses to understand the processes for managing and reporting progress on CSR within those businesses.
- Interviewed four members of management within Delta Lloyd Group (Netherlands) to understand the processes for managing CSR within the business, progress made in two policy areas and the processes for compiling the qualitative information contained in their CSR progress report to Aviva for 2005.
- Reviewed a selection of group CSR documentation such as: board reports on CSR, minutes of the CSR review group and CSR steering group meetings, and guidance documents on CSR reporting.
- Reviewed the CSR progress reports received from each of the Aviva businesses covering CSR activities in 2005.
- Tested that data in the Report has been correctly transposed from internal reporting processes.
Our conclusions
Based on the scope of work described above, we conclude that:
- We are not aware of any examples in the Report of CSR activities in
the Aviva businesses that are not also found within the CSR progress reports
submitted by each business or related correspondence.
- We are not aware of any errors in the transposition of data from the
internal reporting processes to the Report.
- We are not aware of any statements or claims within the Report relating to CSR activities which are inconsistent with the evidence obtained through our work.
Ernst & Young LLP
London, 17th March 2006