Suncor engaged Deloitte & Touche LLP to review a selected number of performance indicators to determine whether anything has come to their attention that causes them to believe that the selected performance indicators are not presented fairly, in all material respects, in accordance with the GRI G3 Sustainability Reporting Guidelines (2006 version).

Observations Suncor has witnessed through the third party review process:

Areas of Strength

• Suncor has shown significant improvement in reviewing data that is received from outsourced consultants. In previous years this data was received and assumed correct, when errors were still present. Suncor is now performing internal reviews of this data before releasing it to ensure its accuracy.
• Although a small improvement was made regarding data control and quality management with the introduction of the indicator templates, an improved data management system across the company would be more worthwhile. This would also allow for data collection annually, instead of every two years as it is currently.

Areas for Improvement

• Accountability at the business unit level needs to be strengthened. All data generated should be reported to the vice president and signed off before sending it to Corporate.
• Several business units were short on resources, making data review time restricted as there were several conflicting priorities.
• Business units should share practices for data calculation and collection, particularly where business units have similar operational processes.

The areas for improvement identified result in inefficiencies in both the consolidation and review of the performance indicators, but are not believed to have a material effect on the reported performance data.