Verification Statements
Assessment of GRI G3 Application Level
Haley & Aldrich, Inc. has completed an independent, third party review of the 2008
Bristol-Myers Squibb Web-based Sustainability Report against the Global Reporting
Initiative G3 Sustainability Reporting Guidelines Version 3.0. The purpose of this
assurance engagement was to:
- Verify the 2007 environmental results of Bristol-Myers Squibb Key Performance
Indicators contained in the online sustainability report, and identify the strengths and
weaknesses of the underlying systems and programs to support the data presented in
the online report.
- Review Bristol-Myers Squibb sustainability website content that reports overall
sustainability performance to assess whether Bristol-Myers Squibb conforms to the G3
reporting guidelines and application level B.
We found that Bristol-Myers Squibb has satisfactorily applied the GRI Reporting
Framework, meets the report content requirements as specified by G3, and fulfills the
spirit of the Principles concerning Report Content, Report Quality, and Boundary Setting.
In our opinion, the content provided for the 2008 Bristol-Myers Squibb Web-based
Sustainability Report meets the content and quality requirements of Global Reporting
Initiative G3 Version 3.0 Application Level B+.
A copy of the letter detailing the results of this assessment is available here (PDF: 40 KB).
EHS Evaluation Program Attestation
Specialty Technical Consultants, Inc. (STC) was engaged by Bristol-Myers Squibb Company
(BMS), to perform a quality assurance review of its internal Environment, Health and Safety
(EHS) Evaluation Program. The objective of this review was to determine if internal EHS audit
systems are functioning effectively to maintain and continually improve EHS performance and
to verify that the Evaluation Program was operating in conformance with established procedures
and selected external consensus standards.
STC’s review process included the observation of an EHS Evaluation site visit, interviews with
Evaluation Program staff and key stakeholders, and review of audit documents. Data gathering
took place during November 2010.
STC found that the BMS EHS Evaluation program conforms to the organization’s Corporate
Evaluation SOP (CEHSS-ADM-007) and to the external standards against which it was
compared. We identified several program strengths including:
- Frequent and effective audit communications;
- Lead Evaluators who are well prepared and effectively organize the activities; and
- The use of Team Evaluators from other BMS facilities to “cross-pollinate” effective EHS practices.
Finally, we made several recommendations for improvement, the majority of which relate to
BMS’s ongoing efforts to improve the scoping of individual audits and ensure a comprehensive
evaluation of EHS compliance and management systems.
It is our opinion that the BMS EHS Evaluation Program is an effective tool to help the
company manage EHS risks and continually improve EHS performance.
Barbara Jo Ruble, QEP, CPEA
President
Specialty Technical Consultants, Inc.
December 2010
2011 Investor Carbon Disclosure Project
At your request, Haley & Aldrich, Inc. (H&A) has performed a verification assessment on the Scope 1, Scope 2, and Scope 3 data provided in the Bristol-Myers Squibb (BMS) Company Carbon Disclosure Project (CDP) report for the year 2010. Haley & Aldrich is an independent third party from BMS, and has previously provided independent validation services for BMS.
The CDP Report verification was performed by methodology consistent with the guidance of the Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard, Revised Edition, World Resources Institute. Specifically, we performed an independent review of the following:
- Consistent calculation spreadsheets utilized to sum and convert energy usage to emissions for Scope 1, Scope 2, and Scope 3 reported values that represent the facilities under operational control of BMS.
- Emission factors supporting the calculation of CO2 emissions which were included in the calculation spreadsheets.
- Invoice data as collected by an independent third party service provider which indicates energy usage by locations. These data represent 94% of total energy usage for worldwide facilities included in the CDP report under the operational control of BMS for Scope 1 and Scope 2 emissions.
- Tracking records provided by a third party air travel service provider, indicating the short, mid, and long haul air travel for BMS and providing independent calculation of CO2 emissions comprising a portion of Scope 3 emissions.
- The individual calculation spreadsheet for Scope 3 emissions associated with sales fleet passenger vehicle travel in the US and Canada.
We find that the data reported at questions number 8.2a, 8.3a, and 15.1 by BMS for their 2010 CDP report are accurate with no material discrepancies. Based on our review, we are also in concurrence with the statements made by BMS at questions number 8.6, 8.6a, 8.7, and 8.7a.
Sincerely yours,
HALEY & ALDRICH, INC.
Stephen T. MacIntyre
Senior Vice President
A copy of the letter detailing the results of this assessment is available here (PDF: 53 KB).