To: The Board of Directors and Management of TELUS
What we looked at: scope of our work
We have reviewed selected corporate-wide and business unit performance indicators in TELUS’ 2011 Corporate Social Responsibility Report on Sustainability (the Report) for the year ended December 31, 2011. TELUS management is responsible for collection and presentation of the indicators and information set out in the Report. A review does not constitute an audit and, consequently, we do not express an audit opinion on the selected performance indicators.
TELUS was responsible for selecting performance indicators as well as their presentation in the report. We reviewed the selected quantitative indicators noted in Appendix A and TELUS’ self-declaration that it has met the A+ level of conformance with the GRI requirements. We did not review the narrative sections of the Report, included as footnotes, except where they incorporated the selected performance indicators. Our responsibility is to express an independent conclusion on whether anything has come to our attention that causes us to believe that the selected performance indicators are not presented fairly, in all material respects, in accordance with the Global Reporting Initiative (GRI) G3 Sustainability Reporting Guidelines (2006 version). The GRI G3 definitions can be found at www.globalreporting.org.
What we did: assurance standards and key assurance procedures
We conducted our review in accordance with the International Standard on Assurance Engagements (ISAE) 3000 developed by the International Federation of Accountants. As such, we planned and performed our work in order to provide limited assurance with respect to the selected performance indicators that we reviewed. Our review criteria were based on the Global Reporting Initiative (GRI) G3 Sustainability Reporting Guidelines (2006 version). Our procedures included:
- interviewing relevant TELUS management and staff responsible for data collection and reporting;
- obtaining an understanding of the management systems, processes and the relevant controls used to generate, aggregate and report the data at TELUS regional operations and head office;
- reviewing relevant documents and records on a sample basis;
- testing and re-calculating information related to the selected performance indicators on a sample basis; and
- assessing the information for consistency with our knowledge of TELUS operations, including comparing TELUS’ assertions to publicly available third-party information.
Environmental and energy use data are subject to inherent limitations of accuracy given the nature and the methods used for determining such data. The selection of different acceptable measurement techniques can result in materially different measurements. The precision of different measurement techniques may also vary.
What we found – Our conclusion
Based on our work described in the Scope of Our Work section above, except for the matters described in the preceding paragraph, nothing has come to our attention that causes us to believe that the subject matter are not presented fairly, in all material respects, in accordance with the relevant criteria.
Deloitte & Touche LLP
Vancouver, British Columbia, Canada
June 5, 2012
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