LRQA Assurance Statement
Relating to Exxon Mobil Corporation’s Corporate Citizenship Report for the calendar year 2015.
This Assurance Statement has been prepared for Exxon Mobil Corporation in accordance with our contract but is intended for the readers of this Report.
Terms of engagement
Lloyd’s Register Quality Assurance, Inc. (LRQA) was commissioned by Exxon Mobil Corporation (ExxonMobil) to assure its processes for reporting safety, health, and environmental IPIECA performance indicators used in the Corporate Citizenship Report (CCR) for the calendar year 2015, to a reasonable level of assurance using LRQA’s verification approach.
Our assurance engagement covered ExxonMobil’s operations and activities worldwide and specifically the following requirements:
- Verifying the integrity of the processes used for determining which material issues to report
- Evaluating consistency with the following industry guidelines:
- IPIECA/API, Oil and Gas Industry Guidance on Voluntary Sustainability Reporting (2015)
- API, Compendium of Greenhouse Gas Emission Estimation Methodologies for the Oil and Gas Industry (2009)
Our assurance engagement did not include verifying the accuracy of data and information reported.
LRQA’s responsibility is only to ExxonMobil. LRQA disclaims any liability or responsibility to others as explained in the end footnote. ExxonMobil’s management was responsible for preparing the CCR and for maintaining effective internal controls over the reporting processes and CCR. LRQA’s responsibility was to carry out an assurance engagement on the reporting processes in accordance with our contract with ExxonMobil. Ultimately, the CCR has been approved by, and remains the responsibility of, ExxonMobil.
Based on LRQA’s approach, we believe that ExxonMobil’s reporting processes were effective in delivering safety, health, and environmental indicators that are useful for assessing corporate performance and reporting information consistent with IPIECA/API Guidance.
The opinion expressed is formed on the basis of a reasonable level of assurance and at the materiality of the professional judgement of the Verifier.
LRQA’s assurance engagement was carried out in accordance with our Verification procedure; the following tasks though were undertaken as part of the evidence gathering process for this assurance engagement:
- Reviewing the reported information to confirm the inclusion of all core safety, health and environmental performance indicators referenced in the IPIECA/API Guidance
- Reviewing the documented reporting requirements against the applicable industry guidelines to assure consistency of scope, definition, and reporting for each of the relevant indicators
- Reviewing the reporting processes at Headquarters and at each of the functional business levels to evaluate the processes used by ExxonMobil to assure completeness, consistency and conformance to reporting requirements across its global operations
- Reviewing the stakeholder engagement processes
- Reviewing the processes used to aggregate the data and information at the corporate level for inclusion in the CCR
- Reviewing ExxonMobil’s data collection tools to assess use in the reporting processes
- Reviewing the data-reporting processes at a sample of nine operating sites selected by LRQA to assess local understanding and implementation of reporting requirements. Sites selected were Rotterdam manufacturing complex, Netherlands; Paulinia solvents plant, Brazil; Imperial Oil Resources Limited Cold Lake, Canada; ExxonMobil Chemical Company headquarters, United States; ExxonMobil Development Company headquarters, United States; and lubricant facilities in Serviburnu, Turkey; Vado, Italy; Gravenchon, France; and Tai Cang, China.
Further observations and findings, made during the assurance engagement, are:
- Processes were in place to ensure that sites contributing to core safety, health and environmental metrics understood corporate reporting obligations and were included in corporate safety, health, environmental and climate change reporting
- Methods used for calculating each metric were defined clearly and communicated
- Processes were in place to ensure that the quantitative indicators were checked for completeness, consistency and accuracy
- Responsibility for annually reviewing and updating reporting guidelines was clear, with improvement in methodology regularly undertaken
- Guidelines for greenhouse gas emissions reporting were consistent with, and specifically refer to, the API Compendium for Greenhouse Gas Emissions Methodologies for the Oil and Gas Industry (2009)
- Active engagement with external stakeholders provided information for determining material issues
Observations and areas for potential improvement were provided in a report to ExxonMobil’s Management. These recommendations do not affect our opinion.
LRQA’s competence and independence
LRQA ensures the selection of appropriately qualified individuals based on their qualifications, training and experience. The outcome of all verification and certification assessments is then internally reviewed by senior management to ensure that the approach applied is rigorous and transparent.
LRQA is ExxonMobil’s certification body for ISO 9001 and ISO 14001 (lubricants operations) and Responsible Care® (chemicals operations) and the California Air Resources Board greenhouse gas verification. The certification assessments are the only work undertaken by LRQA for ExxonMobil and as such does not compromise our independence or impartiality.
Dated: March 30, 2016
Andrea M. Bockrath
LRQA Lead Verifier
On behalf of Lloyd’s Register Quality Assurance, Inc.
LRQA Reference: UQA0110889
LRQA’s Verification procedure is based on current best practice and uses the principles of AA1000AS (2008) — Inclusivity, Materiality, Responsiveness and Reliability of performance data and processes defined in ISAE3000.
Lloyd’s Register Group Limited, its affiliates and subsidiaries, including Lloyd’s Register Quality Assurance Limited, and their respective officers, employees or agents are, individually and collectively, referred to in this clause as “Lloyd’s Register.” Lloyd’s Register assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant Lloyd’s Register entity for the provision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out in that contract.
The English version of this Assurance Statement is the only valid version. Lloyd’s Register Group Limited assumes no responsibility for versions translated into other languages.
This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety.
Copyright © Lloyd’s Register Quality Assurance Limited, 2014. A member of the Lloyd’s Register Group.