Independent Limited Assurance Report of KPMG LLP to the British Standards Institution
KPMG LLP (“KPMG” or “we”) were engaged by theBritish Standards Institution (“BSI”) to provide limited
assurance over the Selected Information described
below for the year ended 31 December 2022.
Our conclusion
Based on the work we have performed and the evidence
we have obtained, nothing has come to our attention
that causes us to believe that the Selected Information
has not been properly prepared, in all material respects,
in accordance with the Reporting Criteria.
This conclusion is to be read in the context of theremainder of this report, in particular the inherent
limitations explained below and this report’s intendeduse.
Selected Information
The scope of our work includes only the information
included within the Global Greenhouse Gas (GHG)
Disclosures for 2022 section (“the Report”) on pages 44
to 47 of The British Standards Institution Annual Report
and Financial Statements for the year ended 31
December 2022 marked with the symbol “A” “theSelected Information” (and also listed in Appendix A).
We have not performed any work, and do not express
any conclusion, over any other information that may be
included in the Report or displayed elsewhere on BSI’s
website for the current year or for previous periods
unless otherwise indicated.
Reporting Criteria•measuring and reporting the Selected
Information in accordance with the Reporting
Criteria; and•the contents and statements contained within
the Report and the Reporting Criteria.

Our responsibilities
Our responsibility is to plan and perform our work to
obtain limited assurance about whether the Selected
Information has been properly prepared, in all material
respects, in accordance with the Reporting Criteria andto report to BSI in the form of an independent limited
assurance conclusion based on the work performed andthe evidence obtained.
Assurance standards applied
We conducted our work in accordance with International
Standard on Assurance Engagements (UK) 3000
Assurance Engagements other than Audits or Reviewsof Historical Financial Information (“ISAE (UK) 3000”)
issued by the Financial Reporting Council and inaccordance with International Standard on Assurance
Engagements 3410 Assurance Engagements on
Greenhouse Gas Statements (“ISAE 3410”), issued bythe International Auditing and Assurance Standards
Board. Those standards require that we obtainsufficient, appropriate evidence on which to base ourconclusion.
Independence, professional standards and quality
control

Directors’ responsibilities

We comply with the Institute of Chartered Accountantsin England and Wales (“ICAEW”) Code of Ethics, which
includes independence, and other requirements
founded on fundamental principles of integrity,
objectivity, professional competence and due care,confidentiality and professional behaviour, that are atleast as demanding as the applicable provisions of theIESBA Code of Ethics. We apply International Standard
on Quality Control (UK) 1 Quality Control for Firms thatPerform Audits and Reviews of Financial Statements,
and Other Assurance and Related Services
Engagements and accordingly we maintain acomprehensive system of quality control including
documented policies and procedures regarding
compliance with ethical requirements, professional
standards and applicable legal and regulatoryrequirements.

The Directors of BSI are responsible for:Summary of work performed

The Reporting Criteria we used to form our judgements
are BSI’s Greenhouse gas (GHG) emissions Reporting
Framework as set out at bsi-ghg-emissions-calculationmethodology-final.pdf (bsigroup.com) (“the ReportingCriteria”). The Selected Information needs to be read
together with the Reporting Criteria.
Inherent limitations
The nature of non-financial information; the absence ofa significant body of established practice on which todraw; and the methods and precision used to determine
non-financial information, allow for different, but
acceptable evaluation and measurement techniquesand can result in materially different measurements,
affecting comparability between entities and over time.

•designing, operating and maintaining internal
controls relevant to the preparation andpresentation of the Selected Information that is
free from material misstatement, whether due tofraud or error;•selecting and/or developing objective Reporting
Criteria;

A limited assurance engagement involves planning andperforming procedures to obtain sufficient appropriate
evidence to obtain a meaningful level of assurance over
the Selected Information as a basis for our limited
assurance conclusion. Planning the engagement
involves assessing whether the Reporting Criteria aresuitable for the purposes of our limited assuranceengagement. The procedures selected depend on ourjudgement, on our understanding of the Selected
Information and other engagement circumstances, andour consideration of areas
misstatements are likely to arise.

wherematerial

The procedures performed included:This report’s intended use
Our report has been prepared for BSI solely inaccordance with the terms of our engagement. We haveconsented to the publication of our report on BSI’s
website for the purpose of BSI showing that it has
obtained an independent assurance report inconnection with the selected information.

•conducting interviews with BSI’s management
to obtain an understanding of the key
processes, systems and controls in place overthe preparation of the Selected Information;•

selected limited substantive testing at the head
office and in relation to 32 other locations,
including agreeing a selection of the Selected
Information to corresponding supporting
information
includinginvoices,
energyapportionment reports and expense claims;•

considering the appropriateness of the carbon
conversion factor calculations and other unit
conversion factor calculations used byreference to widely recognised and establishedconversion factors;•

reperforming a selection of the carbon
conversion factor calculations and other unit
conversion factor calculations;•performing analytical procedures over theaggregated Selected Information, including acomparison to the prior period’s amounts
having due regard to changes in businessvolume and the business portfolio; andKPMG LLP
Chartered Accountants
15 Canada Square
3 April 2023•

reading the narrative within the Report withregard to the Reporting Criteria, and forconsistency with our findings.

The maintenance and integrity of BSI’s website is theresponsibility of the Directors of BSI; the work carriedout by us does not involve consideration of thesematters and, accordingly, we accept no responsibility for
any changes that may have occurred to the reported
Selected Information, Reporting Criteria or Reportpresented on BSI’s website since the date of our report.

The work performed in a limited assurance engagement
varies in nature and timing from, and is less in extent
than for, a reasonable assurance engagement.
Consequently, the level of assurance obtained in alimited assurance engagement is substantially lower
than the assurance that would have been obtained hada reasonable assurance engagement been performed.

Our report was designed to meet the agreed
requirements of BSI determined by BSI 's needs at thetime. Our report should not therefore be regarded as
suitable to be used or relied on by any party wishing toacquire rights against us other than BSI for any purpose
or in any context. Any party other than BSI who obtains
access to our report or a copy and chooses to rely on
our report (or any part of it) will do so at its own risk. To
the fullest extent permitted by law, KPMG LLP will
accept no responsibility or liability in respect of ourreport to any other party.

Appendix AThe Selected Information are listed below. The information in this Appendix needs to be read together with the limited
assurance report and the Reporting Criteria.
Selected Information for the year ending 31 December 2022:
Selected Information
Greenhouse Gas Absolute figures:
Scope 1 emissions (tCO2e)

1,021

Scope 2 location-based emissions (tCO2e)599

Scope 3 emissions (categories 3, 6 & 8) (tCO2e)

14,726