Independent Verification Statement

Bureau Veritas UK Limited (Bureau Veritas) was engaged by WPP plc (WPP) to conduct limited verification of its Scope 1, 2 and certain scope 3 greenhouse gas (GHG) emissions, and certain Employment and Waste data indicators reported by WPP subsidiaries for the period 1 January 2015 to 31 December 2015. Stated GHG emissions, employment and waste data were included for all global operations under WPP’s control.

Scope of verification

GHG emissions

Bureau Veritas was asked to verify:

  • Scope 1 and Scope 2 emissions from WPP’s global operations
  • Scope 3 emissions from business air travel

Employment data

Bureau Veritas was asked to verify:

  • Age and Gender data
  • Ethnicity data (UK and USA)
  • Health and Safety data

Waste data

In addition, Bureau Veritas was asked to verify:

  • Waste to recycling data.

Excluded from the scope of verification are associate companies of WPP, GHG emissions outside the defined reporting period and Scope 3 GHG emissions not stated above.


Bureau Veritas conducted the verification against the main requirements of ISO 14064-3: Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions.

WPP’s GHG emissions were calculated by WPP using its own internal methodology that applies the criteria of the WBCSD/WRI Greenhouse Gas Protocol1.

As part of the verification, Bureau Veritas undertook:

  • interviews with relevant personnel of WPP responsible for GHG emissions accounting and employment data;
  • a review of WPP information systems and methodology for data collection, aggregation, and analysis;
  • a review of information and calculations used to determine GHG emissions;
  • sampling of source data from 15 of WPP’s operations worldwide, the sample was selected based on air travel, energy consumption, geographical location and head count;
  • audit visits to five of WPP’s operations: WPP Corporate London, J. Walter Thompson London, Kantar UK, Kantar Germany, MediaCom UK, to review underlying systems for collecting and reporting employment and emissions data; and
  • a review of the consolidated 2015 data to check end of year accounting and reliable transposition.

1 Corporate Accounting and Reporting Standard (Revised Edition).


Based on the verification conducted by Bureau Veritas, there is no evidence to suggest that the GHG emissions assertions shown below, and the age, gender, ethnicity, health and safety and waste KPIs as stated by WPP in its 2015/2016 Sustainability Report:

  • are not prepared in accordance with WPP’s relevant internal methodologies; and
  • are not materially correct and a fair representation of the GHG emissions and employment data for WPP.
Reported GHG emissions
Reported GHG emissions
Scope 1: 8,135 tonnes of CO2e
Scope 2: 123,218 tonnes of CO2e (net, including the carbon reduction of green-tariff electricity & Renewable Energy Certificates)
153,798 tonnes of CO2e (gross, excluding the carbon reduction of green-tariff electricity & Renewable Energy Certificates)
Scope 3: 98,885 tonnes CO2e (air travel)

A full analysis is set out in the management report provided to WPP.

Observations and opportunities for improvement

  • WPP has demonstrated a structured approach towards sustainability data reporting across operations and parameters.
  • Reporting on the waste parameter can be improved through enhanced data compilation at the site level.

Limitations and exclusions

  • A proportion of reported energy data is estimated due in part to the occupation by WPP of business premises where consumption is paid for via a service charge and is not directly metered or billed.
  • One of the 15 of WPP’s locations selected for data sampling and review could not provide the relevant back-ups for energy in due time and hence was not subject to verification.
  • Three of the 15 of WPP’s locations selected for data sampling and review could not provide the relevant back-ups for waste in due time and hence were not subject to verification for this parameter.
  • WPP estimates its other scope 3 emissions, including from leased cars, taxis and couriers, as an additional 15% of its total GHG emissions figure, added to the carbon footprint and reported as ‘other estimated scope 3 emissions’. This estimation was not subject to verification.

Statement of independence, impartiality and competence

Bureau Veritas is an independent professional services company that specializes in Quality, Health, Safety, Social and Environmental management with over 180 years’ history in providing independent assurance services. No member of the verification team has a business relationship with WPP, its Directors or Managers beyond that required of this assignment. We conducted this verification independently and to our knowledge there has been no conflict of interest. Bureau Veritas has implemented a Code of Ethics across the business to maintain high ethical standards among staff in its day-to-day business activities. The verification team has over 20 years’ combined experience in conducting assurance over environmental, social, ethical and health and safety information, systems and processes, including the verification of greenhouse gas emissions data.

Bureau Veritas UK Limited
April 2016

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