Independent Assurance Statement
Scope and Approach
Wipro Limited (‘Wipro’ or ‘the Company’) commissioned DNV GL Business Assurance India Private Limited (‘DNV GL’) to undertake an independent assurance of the Company’s Sustainability Report 2015 -16 in its printed and web-based formats (the ‘Report’) for the financial year ending 31st March 2016. Our responsibility in performing this work is regarding verification of Sustainability performance disclosed in the Report and in accordance with the agreed scope of work with the management of the Company. The intended users of this assurance statement are the management of the Company. Our assurance engagement was planned and carried out during August - December 2016.
We performed our work using DNV GL’s assurance methodology VeriSustainTM1 , which is based on our professional experience, international assurance best practice including International Standard on Assurance Engagements 3000 (ISAE 3000) Revised* and the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines.
Our scope of work for Report assurance included the verification of the qualitative and quantitative information on sustainability performance disclosed in the Report covering Economic, Environmental and Social performance of the activities undertaken by the Company over the Reporting period 1st April 2015 to 31st March 2016 and based on the GRI G4. We evaluated the qualitative and quantitative disclosures including performance data using the report content principle including reliability principle for the reported data including its measurement, recording and aggregation.
We planned and performed our work to obtain the evidence that we considered necessary to provide a basis for our assurance opinion. We are providing a moderate level of assurance based on VeriSustain; no external stakeholders were interviewed as part of this assurance engagement.
We understand that the reported financial data and information are based on data from Wipro’s Annual Report for year ending 31st March 2016, which are subject to a separate independent audit process. The verification of financial data taken from the Annual Report is not within the scope of our work.
Responsibilities of the Management of Wipro Limited and of the Assurance Providers
The Management team of the Company have the sole responsibility for the preparation of the Report and responsible for all information disclosed in the Report as well as the processes for collecting, analysing and reporting the information presented in the printed and web-based versions of the Report, including the maintenance and integrity of the website.
In performing our assurance work, our responsibility is to the management of Wipro only; however, our statement represents our independent opinion and is intended to inform outcome of our assurance to the stakeholders of Wipro. DNV GL provides a range of other services to Wipro, none of which constitute a conflict of Interest with this assurance work.
DNV GL’s assurance engagements are based on the assumption that the data and information provided by Wipro to us as part of our review have been provided in good faith. DNV GL was not involved in the preparation of any statements or data included in the Report except for this Assurance Statement. DNV GL expressly disclaims any liability or co-responsibility for any decision a person or an entity may make based on this Assurance Statement.
Basis of our Opinion
A multi-disciplinary team of sustainability and assurance specialists performed work at the Corporate Office and selected sites of Wipro Limited. We undertook the following activities:
1 The VeriSustain protocol is available on request from www.dnvgl.com.
* Assurance Engagements other than Audits or Reviews of Historical Financial Information.
- Review of the current sustainability issues that could affect the Company and are of interest to identified stakeholders;
- Review of Wipro’s approach to stakeholder engagement and recent outputs although we have no direct engagement with stakeholders;
- Review of information provided to us by Wipro on its reporting and management processes relating to the Principles;
- Interviews with selected leadership team and senior managers responsible for management of sustainability issues, and review of selected evidence to support the issues discussed. We were free to choose interviewees and interviewed those with overall responsibility for the programmes to deliver the Company’s sustainability targets for medium and long term vision, mission and milestones;
- Site visits were conducted at Wipro’s Corporate Office at Bengaluru, and sites at Electronic City Bengaluru, Gopanapally Hyderabad, Mysuru in India and Atlanta in The United States of America to review the processes and systems for preparing site level sustainability data and implementation of sustainability strategy. The sites we visited were selected based on their materiality to the group for environmental impacts as well as to give a geographical and divisional spread; Further we had telephonic interview for sites located in Reading, United Kingdom and Manila, Phillipines.
- Review of supporting evidence for key claims and data in the Report. Our verification processes were prioritised according to materiality and we based our prioritisation on the materiality of issues at a consolidated corporate level;
- Review of the processes for gathering and consolidating the specified performance data and, for a sample, verification of data consolidation; and
- An independent assessment of Wipro’s reporting against the Global Reporting Initiative (GRI) G4 Guidelines.
During the assurance process, we did not come across limitations to the scope of the agreed assurance engagement. The reported data on economic performance is based on audited financial statements by the Company’s statutory auditors. No external stakeholders were interviewed as part of this assurance engagement.
On the basis of the work undertaken, nothing has come to our attention to suggest that the Report does not properly describe the sustainability performance of Wipro, including adherence to GRI G4’s Principles for defining Report Content, General Standard Disclosures and Specific Standard Disclosures for the ‘in accordance’ – Comprehensive option of reporting as below:
- General Standard Disclosures: The reported information on General Standard Disclosures generally meet the disclosure requirements for ‘in accordance’ – Comprehensive option. Wipro has a well-established governance system and in our opinion, the reported disclosure with respect to Governance could be further strengthened in line with the reporting requirements detailed in GRI G4 Reporting principles and standard disclosure.
- Specific Standard Disclosures: The Report describes the generic Disclosures on Management Approach (DMA) and Performance Indicators for identified material Aspects as below:
- Economic Performance - G4-EC1, G4-EC2, G4-EC3, G4-EC4;
- Energy - G4-EN3, G4-EN4, G4-EN5, G4-EN6;
- Water – G4-EN8, G4-EN9, G4-EN10;
- Emissions – G4-EN15, G4-EN16, G4-EN17, G4-EN19, G4-EN20, G4-EN21;
- Effluents and Waste – G4-EN22, G4-EN23, G4-EN24;
- Employment – G4-LA1, G4-LA2, G4-LA3;
- Occupational Health and Safety – G4-LA5, G4-LA6*, G4-LA7, G4-LA8;
- Diversity and Equal Opportunity – G4-LA12*;
- Anti-Corruption – G4-SO3, G4-SO4, G4-SO5;
- Customer Privacy - G4-PR8.
Labour Practices and Decent Work
Without affecting our assurance opinion, we provide the following observations. We have evaluated the Report’s adherence to the following principles on a scale of ‘Good’, ‘Acceptable’ and ‘Needs Improvement’:
Stakeholder InclusivenessThe participation of stakeholders in developing and achieving an accountable and strategic response to Sustainability.
The stakeholder engagement process with key stakeholders is fairly established to identify sustainability challenges and concerns of diverse stakeholder groups considering the Company’s Operations and the Report brings out the responses to key concerns of diverse stakeholders like employees, customers, investors and shareholders, suppliers/service providers, etc. In our opinion, the level at which the Report adheres to this principle is ‘Good’.
MaterialityThe process of determining the issues that are most relevant to an organization and its stakeholders.
The materiality determination process was re-evaluated based on inputs from key stakeholders including employees, customers, suppliers, non-governmental organisations, governments, regulatory bodies, local communities and senior management of Wipro, and in our opinion has not missed out key material issues from the Information Technology sector. The management of the Company has established internal assessment process for monitoring and management on a continual basis for their long term organisational sustainability. In our opinion, the level at which the Report adheres to this principle is ‘Good’.
ResponsivenessThe extent to which an organization responds to stakeholder issues.
The Report has brought out responses to identified material Aspects in a comprehensive manner for the benefit of diverse stakeholders and has adequately disclosed the strategies and management approach related to identified material Aspects including challenges, considering the overall sustainability context of the Information Technology sector, within the identified Aspect boundaries. In our opinion, the level at which the Report adheres to this principle is ‘Good’.
ReliabilityThe accuracy and comparability of information presented in the report, as well as the quality of underlying data management systems.
The majority of data and information verified at the Corporate Office, and operational sites visited for verification as part of assurance were found to be accurate and nothing came to our attention to suggest that reported data has not been properly collated from information reported at operational level, nor that the assumptions used were inappropriate. Some of the data inaccuracies identified during the verification process were found to be attributable to transcription, interpretation and aggregation errors and the errors have been communicated for correction and corrected by Wipro. In our opinion, the level at which the Report adheres to this principle is ‘Good’.
CompletenessHow much of all the information that has been identified as material to the organisation and its stakeholders is reported.
The Report has fairly attempted to disclose the General and Specific Standard disclosures including the disclosures on strategy, management approach and performance indicators for identified material Aspects for GRI G4’s ‘in accordance’ – Comprehensive option of reporting. The reporting of performance and data related to identified material Aspect for the sector is generally acceptable. Hence in our opinion, the level at which the Report adheres to this principle is ‘Acceptable’.
NeutralityThe extent to which a report provides a balanced account of an organization’s performance, delivered in a neutral tone.
The disclosures related to identified sustainability issues and performances are reported in a neutral tone, in terms of content and presentation. In our opinion, the level at which the Report adheres to this principle is ‘Good’.
Opportunities for Improvement
The following is an excerpt from the observations and opportunities for improvement reported to the management of the Company and are not considered for drawing our conclusions on the Report; however, they are generally consistent with the management’s objectives:
- Wipro may further strengthen its existing management systems to better manage its key sustainability challenges related environment and occupational health and safety across all geo locations.
- The Report may bring out the impacts of material aspects especially related to labour and human rights in the value chain i.e. re-evaluate materiality in the value chain for the reporting boundary related to material, social and environmental impacts of its suppliers/service providers.
- Sustainability performance targets may be revisited and benchmarked across geo-locations of its operations for long term organisational sustainability.
For and on behalf of DNV GL Business Assurance India Private Limited
Bengaluru, India, 9th December 2016
DNV GL Business Assurance India Private Limited
Regional Sustainability Manager – Indian
Subcontinent & Middle East
DNV GL Business Assurance India Private Limited