This is an HTML version of an attachment to the Freedom of Information request 'Communications with PWC Australia regarding outstanding 2023/24 reporting obligations.'.




Document 1
LEX 81836
From:
Climate Active
To:
s. 22(1)(a)(ii)
Cc:
s. 22(1)(a)(ii)
Subject:
RE: Follow Up | Request to withdraw from Climate Active [SEC=OFFICIAL]
Date:
Tuesday, 24 September 2024 10:55:03 AM
Attachments:
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OFFICIAL
Dear s. 22(1)(a)(ii)
Under section 17.5 of the Licence Agreement, obligations to report in accordance with the Reporting Schedule
(section 8.1 of the Licence Agreement), and any clause necessary to implement this clause, survive termination
of the Licence Agreement.
Should PricewaterhouseCoopers choose not to comply with the reporting requirements by the respective dates
as outlined in our Withdrawal Letter, Climate Active may exercise powers pursuant to clause 12.4 of your Licence
Agreement. Climate Active may record PricewaterhouseCoopers’ non-compliance with this Licence Agreement at
our discretion on a non-compliance register that we maintain which may be made publicly available.
It is critical that PricewaterhouseCoopers recognise that any past claim of being carbon neutral made under its
Climate Active certification may be considered misleading in accordance with Australian Competition and
Consumer Commission (ACCC) guidelines, should reporting obligations for those periods not be satisfied. As
noted, if reporting requirements are not fulfilled, Climate Active recommend that PricewaterhouseCoopers
undertake its own due diligence regarding any carbon neutral claims made within these periods and measure
and offset those emissions for the organisation.
Kind regards
Climate Active
climateactive.org.au
Department of Climate Change, Energy, the Environment and Water
Climate Active | xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx
Climate Active Communications | xxxxxxxxxxxxxxxxxx@xxxxxxxx.xxx.xx
Acknowledgement of Country
Our department recognises the First Peoples of this nation and their ongoing connection to culture and country. We acknowledge First
Nations Peoples as the Traditional Owners, Custodians and Lore Keepers of the world's oldest living culture and pay respects to their Elders
past, present and emerging.
OFFICIAL
From: s. 22(1)(a)(ii)
 
Sent: Monday, September 16, 2024 11:32 AM
To: Climate Active 
Cc: s. 22(1)(a)(ii)
 
Subject: Re: Follow Up | Request to withdraw from Climate Active [SEC=OFFICIAL]
OFFICIAL
CAUTION - This email originated from outside of the organisation. Do not click links or open attachments unless you recognise
the sender and know the content is safe.
Dear Climate Active team,
Please ignore previous response and see revised response below — apologies for the inconvenience.
Kind regards,
s. 22(1)(a)(ii)
***
Dear Climate Active team,
Thank you for this clarification. We appreciate the last statement in particular:
"If PricewaterhouseCoopers does not intend to fulfil its reporting obligations, Climate Active recommend that
PricewaterhouseCoopers undertake its own due diligence regarding any carbon neutral claims associated with the
certification held for the specified period, and measure and offset those emissions."
While we acknowledge the surviving obligations pursuant to clause 17.5 of the Climate Active Licence
Agreement, we do not consider it practically necessary to submit a FY24 PDS given we will not be relying on any
carbon neutral claims associated with the certification for the FY24 period or thereafter. And all reasonable
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Document 1
LEX 81836
efforts have been, and will continue to be, made to remove any reference to carbon neutral claims associated
with the certification.
Given this, can you please confirm that there is no liability or penalty arising from a technical breach of clause
17.5 with respect to the surviving reporting obligations?
Kind regards,
s. 22(1)(a)(ii)
__
s. 22(1)(a)(ii)
PwC | Director | s. 22(1)(a)(ii)
s. 22(1)(a)(ii)
E: s. 22(1)(a)(ii)
 | W: www.pwc.com.au
I acknowledge the Traditional Custodians of the lands and waters where we live and work, and pay my respects to their Elders past, present
and emerging.
From: s. 22(1)(a)(ii)
Sent: Monday, 16 September 2024 10:59 AM
To: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Cc: s. 22(1)(a)(ii)
Subject: Re: Follow Up | Request to withdraw from Climate Active [SEC=OFFICIAL]
Dear Climate Active team,
Thank you for this clarification. We appreciate the last statement in particular:
"If PricewaterhouseCoopers does not intend to fulfil its reporting obligations, Climate Active recommend that
PricewaterhouseCoopers undertake its own due diligence regarding any carbon neutral claims associated with the
certification held for the specified period, and measure and offset those emissions."
While we acknowledge the surviving obligations pursuant to clause 17.5 of the Climate Active Licence
Agreement, we do not consider it practically necessary to submit a FY24 PDS given we will not be relying on any
carbon neutral claims associated with the certification for the FY24 period from 1 July 2023 to 30 July 2024 or
thereafter. And all reasonable efforts have been, and will continue to be, made to remove any reference to
carbon neutral claims associated with the certification.
Given this, can you please confirm that there is no liability or penalty arising from a technical breach of clause
17.5 with respect to the surviving reporting obligations?
Kind regards,
s. 22(1)(a)(ii)
__
s. 22(1)(a)(ii)
PwC | Director | s. 22(1)(a)(ii)
s. 22(1)(a)(ii)
E: s. 22(1)(a)(ii)
 | W: www.pwc.com.au
I acknowledge the Traditional Custodians of the lands and waters where we live and work, and pay my respects to their Elders past, present
and emerging.
From: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Sent: Wednesday, 4 September 2024 3:35 PM
To: s. 22(1)(a)(ii)
Cc: s. 22(1)(a)(ii)
Subject: RE: Follow Up | Request to withdraw from Climate Active [SEC=OFFICIAL]
OFFICIAL
Dear s. 22(1)(a)(ii)
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Document 1
LEX 81836
To: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Cc: s. 22(1)(a)(ii)
Subject: Re: Request to withdraw from Climate Active [SEC=OFFICIAL]
Dear Climate Active team,
Thank you for your email and confirmation letter.
We seek further understanding of the requirement to lodge a FY24 Public Disclosure Statement (PDS) (for the
period 1 July 2023 to 30 June 2024) given we are not seeking to certification for this period.
We welcome opportunity to discuss this with you further as you have kindly offered. Please advise the best time
to do so.
Kind regards,
s. 22(1)(a)(ii)
__
s. 22(1)(a)(ii)
PwC | Director | s. 22(1)(a)(ii)
s. 22(1)(a)(ii)
E: s. 22(1)(a)(ii)
 | W: www.pwc.com.au
I acknowledge the Traditional Custodians of the lands and waters where we live and work, and pay my respects to their Elders past, present
and emerging.
From: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Sent: Wednesday, 21 August 2024 11:54 AM
To: s. 22(1)(a)(ii)
Cc: s. 22(1)(a)(ii)
Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Subject: Request to withdraw from Climate Active [SEC=OFFICIAL]
OFFICIAL
Dear s. 22(1)(a)(ii)
We thank PricewaterhouseCoopers for participating in the Climate Active program and helping to drive voluntary
climate action through its certification since 2011.
We hope that PricewaterhouseCoopers time with the program has been positive and that achieving and
maintaining certification has led to positive impacts within the business, whether that be through implementing
emissions reduction measures, increasing general knowledge of climate impacts, learning about carbon
accounting or boosting staff moral through additional sustainability practices.
Please find attached a formal notice of withdrawal letter for PricewaterhouseCoopers. It outlines the termination
date of PricewaterhouseCoopers Licence Agreement, all remaining program obligations at the time of the
Licence Agreement termination and the date that use of the Climate Active certification trade mark and the
network member trade mark must cease. We appreciate PricewaterhouseCoopers effort in complying with the
items outlined in the notice.
We welcome any feedback or reflections from PricewaterhouseCoopers regarding its time in the program. Please
email xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx or alternatively we can organise a short meeting.
Thank you again for PricewaterhouseCoopers participation in the program.
Kind regards
Climate Active
climateactive.org.au
Department of Climate Change, Energy, the Environment and Water
Climate Active | xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx
Climate Active Communications | xxxxxxxxxxxxxxxxxx@xxxxxxxx.xxx.xx
Acknowledgement of Country
Our department recognises the First Peoples of this nation and their ongoing connection to culture and country. We acknowledge First
Nations Peoples as the Traditional Owners, Custodians and Lore Keepers of the world's oldest living culture and pay respects to their Elders
past, present and emerging.
OFFICIAL
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Document 1
LEX 81836
From: s. 22(1)(a)(ii)
 
Sent: Friday, July 19, 2024 2:38 PM
To: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Cc: s. 22(1)(a)(ii)
Subject: Re: RECEIVED: request to withdraw from Climate Active [SEC=OFFICIAL]
CAUTION - This email originated from outside of the organisation. Do not click links or open attachments unless you recognise
the sender and know the content is safe.
Dear Climate Active team,
Thank you for confirming receipt. We will wait to hear further word from you as you deem appropriate.
Kind regards, 
s. 22(1)(a)(ii)
__
s. 22(1)(a)(ii)
PwC | Director | s. 22(1)(a)(ii)
s. 22(1)(a)(ii)
E: s. 22(1)(a)(ii)
 | W: www.pwc.com.au
I acknowledge the Traditional Custodians of the lands and waters where we live and work, and pay my respects to their Elders past, present
and emerging.
From: Climate Active <xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx>
Sent: Friday, 19 July 2024 1:39 PM
To: s. 22(1)(a)(ii)
Cc: s. 22(1)(a)(ii)
Subject: RECEIVED: request to withdraw from Climate Active [SEC=OFFICIAL]
Dears. 22(1)(a)(ii)
Thank you for contacting Climate Active in regards to withdrawing from the program.
We are assessing your request to withdraw from the program and will be in touch to discuss.
Please look out for an email from xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx.
​​​​​​​
Kind regards
The Climate Active team
Climate Active
climateactive.org.au
Climate Active | E xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx
Climate Active Communications | E xxxxxxxxxxxxxxxxxx@xxxxxxxx.xxx.xx
This email is sent by PwC. If you have received the email in error, please let us know immediately by contacting
the sender. You must not continue to read the email or open or read any attachments once you become aware
that the email has been sent to you in error and you must delete the email. Nor must you use, or disclose, or
copy the email. We may seek your written undertaking that you have complied with these requirements.
Confidentiality or legal privilege in any material in the email and any attachments, is not lost or waived by our
mistaken disclosure to you. Our approach to privacy is set out in our Privacy Policy available at
www.pwc.com.au/privacy. Any opinions or other information in this email that do not relate to the official
business of PwC are neither given nor endorsed by it. If this email contains a marketing message that you would
prefer not to receive in the future please reply to the sender and copy your reply to
s. 22(1)(a)(ii)
 with "unsubscribe" in the subject line". Liability limited by a scheme
approved under Professional Standards Legislation.
This email is sent by PwC. If you have received the email in error, please let us know immediately by contacting
the sender. You must not continue to read the email or open or read any attachments once you become aware
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that the email has been sent to you in error and you must delete the email. Nor must you use, or disclose, or
copy the email. We may seek your written undertaking that you have complied with these requirements.
Confidentiality or legal privilege in any material in the email and any attachments, is not lost or waived by our
mistaken disclosure to you. Our approach to privacy is set out in our Privacy Policy available at
www.pwc.com.au/privacy. Any opinions or other information in this email that do not relate to the official
business of PwC are neither given nor endorsed by it. If this email contains a marketing message that you would
prefer not to receive in the future please reply to the sender and copy your reply to
s. 22(1)(a)(ii)
 with "unsubscribe" in the subject line". Liability limited by a scheme
approved under Professional Standards Legislation.
This email is sent by PwC. If you have received the email in error, please let us know immediately by contacting
the sender. You must not continue to read the email or open or read any attachments once you become aware
that the email has been sent to you in error and you must delete the email. Nor must you use, or disclose, or
copy the email. We may seek your written undertaking that you have complied with these requirements.
Confidentiality or legal privilege in any material in the email and any attachments, is not lost or waived by our
mistaken disclosure to you. Our approach to privacy is set out in our Privacy Policy available at
www.pwc.com.au/privacy. Any opinions or other information in this email that do not relate to the official
business of PwC are neither given nor endorsed by it. If this email contains a marketing message that you would
prefer not to receive in the future please reply to the sender and copy your reply to
s. 22(1)(a)(ii)
 with "unsubscribe" in the subject line". Liability limited by a scheme
approved under Professional Standards Legislation.
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Document 2
LEX 81836
s. 22(1)(a)(ii)
 
via email: s. 22(1)(a)(ii)
 
Dear s. 22(1)(a)(ii)   
Withdrawal of PricewaterhouseCoopers from the Climate Active program 
Climate Active received a request from PricewaterhouseCoopers (T/a PwC) to withdraw from the 
Climate Active program on 19 July 2024. In line with clause 12.1 of the Climate Active Licence 
Agreement, PwC’s withdrawal from the program will take effect on 30 August 2024, 30 business days 
from the date you notified intent to withdraw. 
While the program withdrawal date remains 30 August 2024, to prevent additional administration 
associated with certification for the FY2024-25 period, the department has decided to permit an 
effective Certification Period (clause 5.2) end date of 30 June 2024. 
Under clause 17.5 of the Licence Agreement, obligations to report in accordance with the Reporting 
Schedule (clause 8.1 of the Licence Agreement), and any clause necessary to implement this clause, 
survive termination of the Licence Agreement.    
To close out PwC’s participation in the program, Climate Active require that PwC provide: 

completed annual reporting for the FY2023-24 reporting period, pursuant to clause 8 of the
Licence Agreement
The FY2023-24 report is due to Climate Active by 31 October 2024 as per the reporting schedule 
outlined in the Licence Agreement.  Reporting documents can be emailed to 
xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx. PwC does not need to use the online user Portal to submit the 
reporting documents. 
Department Climate Change, Energy the Environment and Water, GPO 2013 ACT 2601 
climateactive.org.au             ABN  63 573 932 849 
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If the reporting requirement is not completed by the above listed date, or an alternate date otherwise 
agreed to in writing by both parties, Climate Active may exercise powers pursuant to clause 12.4 of your 
Licence Agreement. Climate Active may record PwC’s non-compliance with the Licence Agreement at 
our discretion on a non-compliance register that we maintain which may be made publicly available. 
Reporting for the above listed period will ensure accurate representation of the certification status 
PwC maintained during the 2023-24 period and will ensure reporting obligations of the Licence 
Agreement and the Climate Active Carbon Neutral Organisation Standard are met.   
PwC should consider that any past claim of being carbon neutral made under its Climate Active 
certification may be considered misleading in accordance with Australian Competition and Consumer 
Commission (ACCC) guidelines should reporting obligations not be satisfied. If reporting requirements 
are not fulfilled, Climate Active recommend that PwC undertake its own due diligence regarding any 
carbon neutral claims associated with the certification held, and measure and offset those emissions. 
As of 30 August 2024, all certifications held by PwC, as outlined in your schedule of certifications, have 
been withdrawn. PwC must cease using the Climate Active certification trade mark, including the 
network member trade mark, immediately from this date in accordance with clause 12.3 of the Licence 
Agreement. 
If you wish to discuss the above, please email us at xxxxxxx.xxxxxx@xxxxxxxx.xxx.xx. 
Yours sincerely 
s. 22(1)(a)(ii)
A/g Director – Strategy and Engagement  
Climate Active 
Department of Climate Change, Energy, the Environment and Water 
19 August 2024 
Department Climate Change, Energy the Environment and Water, GPO 2013 ACT 2601 
climateactive.org.au             ABN  63 573 932 849 
2