Cigna : Environmental Data Assurance Statement (environmental data assurance statement)
CI
Published on 07/02/2025 at 09:18
ENGAGEMENT SUMMARY
Scope of our assurance engagement
Whether the following Selected Information for 2024, as indicated on Pages 49, 50, 73 and 74, are fairly presented in the Report, in all material respects, in accordance with the reporting criteria.
Our assurance engagement does not extend to information in respect of earlier periods or to any other information included in the Report.
Selected Information
GHG Emissions Indicators
Total Scope 1 greenhouse gas (GHG) emissions (MT CO2e)
Total Scope 2 greenhouse gas (GHG) emissions (location-based) (MT CO2e)
Total Scope 2 greenhouse gas (GHG) emissions (market-based) (MT CO2e)
Year on Year GHG Performance (2023 to 2024 Scope 1 greenhouse gas emissions) (percent)
Year on Year GHG Performance (2023 to 2024 Scope 2 location-based greenhouse gas emissions) (percent)
Performance towards GHG reduction target (2019 to 2024 Scope 1 and Scope 2 market-based greenhouse gas emissions) (percent)*
Total Scope 3 GHG emissions (MT CO2e) comprised of the following categories:
Category 1 - Purchased Goods & Services
Category 2 - Capital Goods
Category 3 - Fuel and Energy-related Activities
Category 4 - Upstream Transportation and Distribution
Category 6 - Business Travel
Category 7 - Employee Commuting
Category 15 - Investments
Energy Indicators
Energy consumption (mWh)
Energy consumption from renewable sources (percent)
Water Indicators
Water Withdrawals (kgal)
*ERM CVS placed reliance on the external assurance conducted on Cigna's GHG Emissions data as presented in the 2019 Corporate Responsibility Report and CDP Climate Change Questionnaire as the basis of the percentage change calculation.
Reporting period
January 1, 2024 to December 31, 2024
Reporting criteria
The GHG Protocol Corporate Accounting and Reporting Standard (WBCSD/WRI Revised Edition 2015) for Scope 1 and Scope 2 GHG emissions
GHG Protocol Scope 2 Guidance (An amendment to the GHG Protocol Corporate Standard (WRI 2015) for Scope 2 GHG emissions
The WBCSD/WRI GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011)
PCAF (2022). The Global GHG Accounting and Reporting Standard Part A: Financed Emissions. Second Edition.
RE100 Technical Criteria
Cigna's internal reporting criteria and definitions
Assurance standard
and level of assurance
We performed a limited assurance engagement, in accordance with the International Standard on Assurance Engagements ISAE 3000 (Revised) 'Assurance Engagements other than Audits or Reviews of Historical Financial Information'.
Independent Limited Assurance Report
ERM Certification & Verification Services Incorporated ("ERM CVS") was engaged by Cigna Corporate Services LLC ("Cigna") to provide limited assurance in relation to the Selected Information set out below and presented in the Cigna 2024 Corporate Impact Report (the "Report").
The procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.
Respective responsibilities
Cigna is responsible for preparing the Report and for the collection and presentation of the information within it, and for the designing, implementing and maintaining of internal controls relevant to the preparation and presentation of the Selected Information.
ERM CVS' responsibility is to provide a conclusion to Cigna on the agreed assurance scope based on our engagement terms with Cigna, the assurance activities performed and exercising our professional judgement.
OUR CONCLUSION
Based on our activities, as described below, nothing has come to our attention to indicate that the Selected Information for 2024 is not fairly presented in the Report, in all material respects, in accordance with the reporting criteria.
OUR ASSURANCE ACTIVITIES
Considering the level of assurance and our assessment of the risk of material misstatement of the Selected Information a multi-disciplinary team of sustainability and assurance specialists performed a range of procedures that included, but was not restricted to, the following:
Evaluating the appropriateness of the reporting criteria for the Selected Information;
Interviewing management representatives responsible for managing the Selected Information;
Interviewing relevant staff to understand and evaluate the management systems and processes (including internal review and control processes) used for collecting and reporting the Selected Information;
Reviewing of a sample of qualitative and quantitative evidence supporting the Selected Information at a corporate level;
Performing an analytical review of the year-end data submitted by all locations included in the consolidated 2024 group data for the Selected Information which included testing the completeness and mathematical accuracy of conversions and calculations, and consolidation in line with the stated reporting boundary;
Evaluating the conversion factors, emission factors and assumptions used;
Reviewing the presentation of information relevant to the assurance scope in the Report to ensure consistency with our findings.
THE LIMITATIONS OF OUR ENGAGEMENT
The reliability of the Selected Information is subject to inherent uncertainties, given the available methods for determining, calculating or estimating the underlying information. It is important to understand our assurance conclusions in this context. Our work was undertaken at Cigna's head office. We did not undertake source data verification at any operated facilities.
OUR INDEPENDENCE, INTEGRITY AND QUALITY CONTROL
ERM CVS is an independent certification and verification body accredited by UKAS to ISO 17021:2015. Accordingly, we maintain a comprehensive system of quality control, including documented policies and procedures regarding
compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. Our quality management system is at least as demanding as the relevant sections of ISQM-1 and ISQM-2 (2022).
ERM CVS applies a Code of Conduct and related policies to ensure that its employees maintain integrity, objectivity, professional competence and high ethical standards in their work. Our processes are designed and implemented to ensure that the work we undertake is objective, impartial and free from bias and conflict of interest. Our certified management system covers independence and ethical requirements that are at least as demanding as the relevant sections of the IESBA Code relating to assurance engagements.
ERM CVS has extensive experience in conducting assurance on environmental, social, ethical and health and safety information, systems and processes, and provides no consultancy related services to Cigna in any respect.
June 30, 2025
Malvern, PA
ERM Certification & Verification Services Incorporated https://www.ermcvs.com | [email protected]
Disclaimer
The CIGNA Corporation published this content on June 30, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on July 02, 2025 at 13:16 UTC.