Pearson 2011 Environmental data

assurance

Introduction
Pearson commissioned Corporate Citizenship to provide external assurance
of its 2011 global environmental data. This data is documented in the
environment section of the Pearson 2011 report "Our Impact on Society."

Scope of work
Corporate Citizenship examined the reported environmental data for
Pearson’s operations in the United Kingdom, United States and three
additional countries (Canada, Australia and China) that constitute
approximately 50% of Pearson’s rest of the world environmental footprint, in
order to verify that the reported data has not been materially misstated. The
data reviewed included energy use (electricity and fossil fuel), business
travel, water use, waste and corporate greenhouse gas (GHG) emissions.

We also examined relevant systems and documentation, including invoices

and Pearson’s electronic data collection systems. Overall, the reviewed data
constitutes approximately 85% of Pearson’s total global environmental
footprint.

Pearson's corporate greenhouse gas emissions have been reviewed in

accordance with the World Resources Institute/World Business Council on
Sustainable Development Greenhouse Gas Protocol Guidelines
(WRI/WBCSD GHG Protocol).

GHG performance data included in the assurance process relates to Scope

1, direct GHG emissions (i.e. emissions from sources owned or controlled by
the reporting company, including company-owned vehicles), and Scope 2,
indirect GHG emissions (i.e. emissions from purchased electricity by the
reporting company), as defined by WRI/WBCSD GHG Corporate Accounting
and Reporting Standards. Scope 3 emissions, such as GHG emissions from
suppliers or customers, were not included in the scope of this assurance
exercise.
The following tasks were undertaken as part of our assurance process:

• Review of underlying and aggregated data.

• Review of data trends and investigation into any exceptional
anomalies year on year.
• Alignment of reporting to the GHG Protocol and Defra (UK
Department for Environment, Food and Rural Affairs) guidelines.
• Review of 2011 figures in the Climate Change section of Pearson’s
Annual Environmental Review (2011) to ensure it is consistent with
the verified data.
• Three management interviews with Pearson personnel responsible for
environmental data collection and reporting, in order to understand the
details of the data collection and reporting process, as well as to
sample-check data back to source.

Our findings
Overall, we found that Pearson’s environmental management systems
effectively gather energy, water, waste and travel data across the main
business units. ,

The conversion of base data to CO2e emissions used appropriate national

and regional emission factors in each business unit. The 2011 reported
CO2e emissions have been calculated and reported in line with the World
Resources Institute/World Business Council on Sustainable Development
Greenhouse Gas Protocol Guidelines (WRI/WBCSD GHG Protocol).

Our opinion

Based on the work performed nothing has come to our attention to indicate
that Pearson's global environmental data is not, in all material respects,
appropriately reported.

Recommendations
Our recommendations for Pearson in relation to improving their
environmental management systems and data reporting are as follows:
 • Pearson currently uses an electronic data collection system,
NUSdirect, in both the UK and USA. This system functions well and
assists significantly with data gathering. It would be hugely beneficial
to extend this to other countries including Canada, Australia and
China, in order to enhance the robustness of data gathering for ‘Rest
of the World’ reporting. The NUS system would help to improve data
management and reduce the risk of human error.

• It would be beneficial for Pearson to set greenhouse gas emission

reduction targets for both the UK and USA, in line with best practice.
This would encourage on-going reduction efforts and continual
monitoring of performance trends in the key areas of energy use
(electricity and fossil fuel), water use, waste and business travel in
these countries.

• This year, Pearson is compiling an extensive database of global sites

covering energy (gas and electricity) and water use. This will be an
invaluable resource in future. However, it needs to be updated and
monitored regularly to ensure any out of date information such as
properties that have been sold, are noted in order to reduce
inaccuracies in reporting.
,

Statement of Independence
Corporate Citizenship is a specialist management consulting company advising
organizations that seek to improve their economic, social, and environmental
performance around the world. This engagement was conducted by a team
comprised of a senior researcher, a consultant, a senior consultant, and a director
from Corporate Citizenship. The team has extensive relevant professional and
technical competencies and experience in this area.

This is the second year that Corporate Citizenship has provided assurance services
to Pearson. Information on our competencies, independence and impartiality is
available on our website:
http://www.corporate-citizenship.com/what-we-do/assurance/

Corporate Citizenship
www.corporate-citizenship.com
14 March 2012
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Corporate Citizenship
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330 High Holborn
London WC1V 7QG

Tel: +44 (0)20 7861 1616

www.corporate-citizenship.com