Methodology

The verification was undertaken by:
> interviews with key personnel
> review of evidence provided by Carillion plc and UK businesses
> verifying a sample of raw data and evidence
> inspection of records
> interrogation of spreadsheets.

This enabled Bureau Veritas to determine the level of achievement of each of the selected targets.

Independent Assurance Statement

The preparation and content of the Sustainability Report is the sole responsibility of Carillion plc.

Bureau Veritas has provided assurance over the achievement of selected targets and the reliability of associated information and data contained within Carillion plc Sustainability Report.

The targets marked with an asterisk were selected for assurance. These targets were chosen as they represent both Carillion plc and Carillion UK businesses sustainability impacts and were not verified by Carillion’s internal processes. They cover the four focus areas for Carillion, namely, sustainable communities and workforce, natural resource protection and environmental enhancement, climate change and energy, and sustainable consumption and production.

Bureau Veritas opinion

Bureau Veritas’ opinion is that the levels of target achievement and supporting information for the selected targets are an accurate reflection of Carillion plc’s performance.

Bureau Veritas also undertook a review of report text associated with the verified targets. This review involved challenging and substantiating the information presented in the report. Bureau Veritas can confirm that:

• > the content of the report, which relates to the selected targets, reflects the activities and achievements of the Group, and provides a fair summary of status and performance in these areas over the reporting period
• > the factual information, relating to the selected targets, can be considered to be reliable, and reported in a clear and understandable manner
• > where performance against targets is reported, the information presented can be considered to be reliable, based upon the sample-based verification activities undertaken by Bureau Veritas.

A full verification statement is available from Carillion plc and contains Bureau Veritas recommendations for improvement.

Statement of independence and competency

Bureau Veritas is an independent professional services company specialising in quality, health, safety, social and environmental management advice and compliance. It has a long history (over 180 years) of providing independent assurance services to companies in a range of sectors.

Bureau Veritas has a code of ethics intended to prevent conflicts of interest and to ensure that its staff maintain high standards in their business conduct.