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John Lewis Partnership plc Sustainability Review 2014


45


Our key observations and


recommendations Without affecting our assurance opinion, our key observations and recommendations are summarised below. We have provided a confidential Management Letter containing additional detail on these observations and recommendations to the Partnership’s management.


Greenhouse gas emissions: – The calculation of the Partnership’s greenhouse gas emissions from business travel are based upon data from journeys booked via its central travel centre. This process continues to use an uplift factor for any business travel that is not captured centrally. We recommend the Partnership to continue to improve data collection coverage and reduce reliance upon uplifts and estimations wherever possible.


– We observed that the raw data for refrigerants is not always readily accessible. Given that the data consolidation process is largely manual, there exists the possibility for errors. Although any errors are considered unlikely to be material on an individual basis, we recommend a detailed review of the data capture and management processes for refrigerants.


Operational waste: – In previous reporting periods the Partnership has not considered waste generated at Head Offices to be part of their operational waste. Despite this, we found that for this reporting period, waste from Head Offices had been unintentionally included in the total operational waste figure. Given that Head Offices are integral to the Partnership,


we recommend that operational waste generated from all their buildings is included in the total operational waste. To avoid confusion, we recommend the Partnership clearly defines the boundaries and scope of its operational waste.


– Our assurance found that the data for recycled glass, wood and cardboard collected by a single waste contractor has been double-counted for 2013/14 resulting in overstatement of the total mixed recycled waste for John Lewis by 1,144 tonnes or 35% of the total mixed recycled waste for John Lewis. This was corrected for the Sustainability Review 2014, nevertheless we recommend that the Partnership develop and publically disclose a waste data calculation methodology which clearly states any data assumptions and estimations across the Partnership’s different waste streams and contractors.


Community investment: – We found double counting and input errors for community investment data entries for three John Lewis branches, and incomplete data entries for five John Lewis branches. These were corrected for the Sustainability Review 2014, nevertheless we recommend the Partnership to establish a formal review process of community investment data to strengthen the branches’ data submissions and improve data completeness and accuracy.


– The Partnership only reports its community investment data once a year to senior management. As community investment is such strong area of focus for the Partnership, we recommend reporting these metrics more regularly.


Our conclusions


On the basis of the work undertaken, nothing came to our attention to suggest that the Partnership’s greenhouse gas emissions, operational waste or community investment data as published in the Sustainability Review 2014 are materially misstated.


DNV Two Tomorrows Limited


London 10 April 2014


Olivia Bertham Director


DNV Two Tomorrows Limited is part of DNV GL – Business Assurance, a global provider of certification, verification, assessment and training services, helping customers to build sustainable business performance.


THE JOHN LEWIS PARTNERSHIP HE


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OUR CUSTOMERS


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