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Independent assurance statement

Scope of work

We have provided independent limited assurance, in accordance with the International Standard for Assurance Engagements (“ISAE”) 3000 (Revised),1 on selected sustainability information (“subject matter”), for the financial year ended 31 December 2018. The subject matter is reported in the 2018 Sustainability Report (“SR”) of BP p.l.c. (“BP”).


Select subject matter for assurance


  • Safety indicators:2 recordable injury frequency, day away from work case frequency, number of fatalities, number of oil spills, process safety events (Tier 1 and Tier 2),3 and
  • Environmental indicators: operational control-based Scope 1 greenhouse gas (GHG) emissions, equity-based Scope 1 GHG emissions,4 total sustainable GHG emissions reductions towards 3.5m tCO2e target,5 and methane emissions intensity.

The above subject matter has been assessed against BP’s Reporting Requirements and Definitions.6

Key assurance procedures

To form our conclusions, we undertook the following procedures over the subject matter:


  • Reviewed the documents relating to BP’s sustainability performance, including safety and operational risk documentation, internal audit outputs, and board committee minutes, to understand the level of management awareness and oversight of sustainability performance;
  • Interviewed staff responsible for managing data processes and data management systems at group level;
  • Reviewed a sample of control documentation for non-financial management information;
  • Reviewed disaggregated data reported by a sample of businesses to assess whether the data has been collected, consolidated and reported accurately; and
  • Tested the completeness of the data and whether it has been collected, consolidated and reported accurately at group level.


We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusion.


Our conclusion

Based on our procedures described in this report, nothing has come to our attention that causes us to believe that the selected subject matter stated above, for the financial year ended 31 December 2018, as presented in BP’s 2018 SR, has not been prepared, in all material respects, in accordance with BP’s Reporting Requirements and Definitions.


The basis of our work and level of assurance

We used the ISAE 3000 standard to carry out a limited assurance engagement. To achieve this, ISAE 3000 requires that we review the processes, systems and competencies used to compile the areas on which we provide assurance. This is designed to give a similar level of assurance to that obtained in the review of interim financial information. It does not include detailed testing of source data or the operating effectiveness of processes and internal controls.


Inherent limitations

Inherent limitations exist in all assurance engagements due to the selective enquiry of the information being examined. Therefore fraud, error or non-compliance may occur and not be detected. Additionally, non-financial information, such as that included in BP’s 2018 SR is subject to more inherent limitations than financial information, given the nature and methods used for determining, calculating, and sampling or estimating such information.


Our work has been undertaken so that we might state to BP those matters we are required to in this report and for no other purpose. Our work did not include physical inspections of any of BP’s operating assets.


While we acknowledge that this report will be published on the BP website, the maintenance and integrity of that website is the responsibility of BP. The work that we carried out does not involve consideration of the maintenance and integrity of that website and, accordingly, we accept no responsibility for any changes that may have occurred to this report and BP’s 2018 SR since they were initially presented on the website.


Our independence and competence

We complied with Deloitte’s independence policies, which address and, in certain cases, exceed the requirements of the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants in their role as independent auditors, and in particular preclude us from taking financial, commercial, governance and ownership positions which might affect, or be perceived to affect, our independence and impartiality, and from any involvement in the preparation of the report.


We have confirmed to BP that we have maintained our independence and objectivity throughout the year and that there were no events or prohibited services provided which could impair our independence and objectivity.


We have applied the International Standard on Quality Control 1 and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.


Roles and responsibilities

BP is responsible for the preparation of the sustainability information and statements contained within the 2018 SR. It is responsible for selecting appropriate KPIs with which to describe the entity’s performance, and establishing and maintaining appropriate performance management and internal control systems from which the reported information is derived.


Our responsibility is to independently express conclusions on the selected sustainability information subject matter as defined within the scope of work above to BP in accordance with our letter of engagement. Our work has been undertaken so that we may notify BP of those matters we are required to inform them of in this statement and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BP for our work, for this report, or for the conclusions we have formed.


Deloitte LLP, London

10 April 2019

1  ISAE 3000 (Revised) standard for Assurance Engagements other than Audits or Reviews of Historical Financial Information issued by the International Auditing and Assurance Standards Board.
2  For personnel safety metrics, the metric assured is for the entire workforce (employees plus contractors).
3  For process safety events reporting, BP’s methodology follows the American Petroleum Institute guide RP-754 Process Safety Performance Indicators for the Refining and Petrochemical Industries, Second Edition, 2016.
4  As disclosed by BP in the GHG emissions performance reporting in the 2018 SR, the percentage of greenhouse gas emissions equivalent to BP’s share of Rosneft is not included.
5  The total sustainable GHG emissions reductions are the sum of sustainable GHG emissions reductions from the years 2016, 2017, and 2018, on an operational control basis.
6  BP’s Environmental Performance Group Reporting Requirements and Health, Safety and Environmental Reporting Definitions.