Independent Third Party Assurance Statement

To the Boards and stakeholders of MCI:

iCompli, a division of BPA Worldwide, was commissioned by MCI to provide independent third party assurance over the sustainability content within the MCI Sustainability Report 2013 (the ‘Report’, covering activities occurring primarily in the period of January 1, 2013, to December 31, 2013).

AccountAbility AA1000AS (revised, 2008)

This engagement has been managed in accordance with AccountAbility’s AA1000AS (2008) assurance standard, where the format of the engagement was structured to meet the AA1000AS Type I (Moderate) requirements.

Independence

iCompli has not been responsible for the preparation of any part of the Report, nor have we undertaken any commissions that would conflict with our independence. Responsibility for producing the Report belonged to MCI and its sustainability reporting advisors. Thus iCompli is, and remains, an independent assurer over the content and processes pertaining to the Report.

Assurance Objectives

The objective of the assurance process was to provide MCI’s stakeholders an independent ‘moderate level assurance’ opinion on whether:

  • The sustainability content within MCI’s Report, in its online format, adheres to the AA1000AS (2008) principles of Inclusivity, Materiality and Responsiveness; and,
  • The sustainability content within the Report, in its online format, meets reasonable expectations for report content, including whether or not the Report meets the Global Reporting Initiative (GRI) G4 Event Organisers Sector Supplement ‘In Accordance – Core’ reporting requirements.

Assurance Approach and Limitations

The process used in arriving at this assurance statement is based on AccountAbility’s AA1000AS (2008) guidance, the (GRI) G4 Event Organisers Sector Supplement, as well as other best practices in sustainability reporting assurance. Our approach to assurance included:

  • A review of the information collation and reporting procedures undertaken by MCI, to define the content of the Report by looking at materiality of issues included in the Report, and the determination of sustainability context and coverage of material issues; and,
  • A review of drafts of the Report for any significant errors and/or anomalies within stated assertions; and,
  • Reviews of versions of the Report to confirm whether or not it contains the requisite number of GRI G4 Event Organisers Sector Supplement disclosures to meet the GRI ‘In Accordance – Core’ reporting requirements.

The assurance process was limited to the content and assertions made within MCI’s Report for the period under review, and did not extend to a comprehensive analysis of the accuracy, reliability, completeness and/or consistency of the data presented by MCI. Rather, data presented within the Report was subjected only to a series of reasonability tests during proof editing. The process was further limited to reviewing policies and procedures for ethics, governance and stakeholder engagements, and did not extend to the physical engagement of any stakeholders to arrive at our assurance opinion.

Findings

Based on our review of the Report, as well as the processes employed to collect and collate information reported herein, it is our assertion that:

  • MCI reasonably adheres to the AccountAbility AA1000APS principles of Inclusivity, Materiality and Responsiveness; and,
  • The Report adequately meets the Global Reporting Initiative (GRI) G4 Event Organisers Sector Supplement ‘In Accordance – Core’ reporting requirements.

Based on the information reviewed and interviews conducted, iCompli is confident that the Report provides a reasonable account of MCI’s sustainability performance for the period under review.

Recommendations

The following recommendations have been identified to improve the Report:

  • With respect to Inclusivity, MCI should continue to engage with stakeholder groups that were not prioritized in the Report, and reevaluate their status. For the prioritized groups, deeper discussion of engagement outcomes and the key topics they identified will add clarity to the feedback process.
  • With respect to Materiality, MCI should improve the disclosure of material aspects, in particular those acknowledged as being significant but difficult to address: emissions and waste generated from events.
  • With respect to Responsiveness, MCI should improve its ability to quantitatively assess labour practices, environmental impact mitigation, supplier assessments and injury/fatality rates. MCI’s management approach towards material issues should incorporate more fully the GRI G4 Event Organizer Sector Supplement

For more information about the assurance process employed to assess the sustainability information contained within MCI’s Report, contact icomplisustainability.com.

18th June 2014

iCompli, a division of BPA Worldwide

100 Beard Sawmill Road, 6th Floor,

Shelton, CT 06484