ESG reporting

Our ESG reporting comprises a yearly performance report and status.

By defining our purpose, updating our material issues, and setting stakeholder value measures and targets to 2025 we have a clear framework for reporting our ESG performance to the end of AMP7.

All our ESG measures and targets have received an appropriate level of assurance, such as independent third party verification, regulatory reporting assurance processes or through our own internal audit team. These measures relate to all activities undertaken by the group unless stated otherwise in the performance tables, in which case they relate solely to the water and wastewater activities of our regulated entity, United Utilities Water Limited.

Our ESG performance forms part of our broader performance, and since 2015, our Annual Report has been prepared in accordance with the principles set out in the International <IR> Framework. It shows how we create value by making business decisions that are environmentally sustainable, economically beneficial and socially responsible.

Our Annual Performance Report includes a number of additional metrics relating to ESG performance.

Full assurance statements are available for our Annual Reports and our Annual Performance Reports with our most material responsible business metrics being independently assured.

We also report our performance across a range of global ESG ratings and indices to benchmark our approach against best practice and emerging sustainability challenges. We align our ESG disclosure to the World Economic Forum and Sustainability Accounting Standards Board frameworks.