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John Lewis Partnership plc Sustainability Review 2014


INDEPENDENT ASSURANCE STATEMENT


Our scope


John Lewis Partnership plc (the ‘Partnership’) commissioned DNV Two Tomorrows Limited (‘DNV GL’) to undertake independent assurance of selected data in its Sustainability Review 2014 (the ‘Review’) for the financial year 27 January 2013 to 25 January 2014. The assurance covered the Partnership’s data for the following areas:


– Greenhouse gas emissions; – Operational waste; and – Community investments.


Our approach


We performed our work using DNV GL’s assurance methodology which is based on our professional experience and international assurance best practice, including reference to the International Standard on Assurance Engagements 3000 (Revised) – ‘Assurance Engagements Other Than Audits and Reviews of Historical Financial Information’. We also used the GRI Quality of Information Principles to evaluate the performance data.


We planned and performed our work to obtain the evidence we considered necessary to provide a basis for our assurance conclusions. We are providing a ‘limited level’ of assurance. A ‘reasonable level’ of assurance would have required additional work at Group and site level to gain further evidence to support the basis of our assurance conclusions.


Basis of our opinion


A multi-disciplinary team of sustainability and assurance specialists performed work at Divisional and Group level. Our assurance work included the following:


– Interviewing relevant management responsible for the three areas of focus, to gain an understanding of how these issues are managed and how data is handled at Divisional and Group level;


– Reviewing greenhouse gas emissions by checking emissions factors, any assumptions made in the Partnership’s calculations and sample checks of consolidated data;


– Reviewing operational waste data, collection and consolidation process, any assumptions made in the Partnership’s calculations and sample checks of consolidated data; and


– Reviewing and sample checking the community data measurement, collection and consolidation process and the application of the LBG Model for categorising community investments.


Responsibilities of the Partnership and of the


assurance providers The Partnership has sole responsibility for the preparation of the Review. In performing our assurance work, our responsibility is to the Partnership; however our statement represents our independent opinion and is intended to inform all of the Partnership’s stakeholders including its management. We were not involved in the preparation of any part of the Sustainability Review 2014. However, having reviewed and provided feedback on draft data calculations used in the Review, in a number of instances changes were made to the final version.


We have not been involved in providing the Partnership with any other services during the reporting period.


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