I choose PricewaterhouseCoopers to research the services offered for sustainability reporting. PricewaterhouseCoopers (PwC) was born from the merger of Price Waterhouse and Coopers & Lybrand in 1998. Both accounting organizations originated from London. PwC focuses on assurance, tax, performance improvement and crisis management services. PwC's philosophy is that sustainability is much more than just environmental issues. Through sustainability efforts, companies will realize elements such as cost containment and the ability to proactively address business concerns related to sustainability to mitigate risks. They believe that sustainable business solution impacts the entire scope of a company's strategies. Corporate strategy, reporting and supply chain assessment are just some of the services offered by PwC in the firm's audit and assurance division. As part of the services business strategy, PwC will assist clients in identifying risks and opportunities while taking into account strategic sustainability objectives. They also provide guidance when developing strategies for change management, stakeholder engagement and reporting. They support and encourage the organization to move towards Sustainability 2.0 as “a process that builds prosperous businesses by creating innovative products and services; businesses founded on good financial performance, responsible use of resources and community well-being” (as cited by Albinson, 2011). Sustainability becomes a means for an organization to strategically change business processes, create innovative new products, and implement new, updated technologies (Steps to Sustainability, 2011). PwC also offers services on sustainability reporting. They will evaluate all existing processes/procedures and reporting mechanisms of an organisation, and then provide guidance for achieving more effective reporting on internal and external sustainability issues. They believe that effective reporting to stakeholders is critical. Reports are created to show the environmental, social, ethical and economic performance of the organization. PwC also provides an independent quality assurance service on these reports. Identifying supply chain performance and associated risks is a critical element of every organization's risk management plan. PwC has services that support the development of existing offerings and the implementation of necessary changes in that supply chain. PwC also incorporates climate change risks to provide a better picture of this element. Finance is the latest service area for PwC. They start by determining the value of carbon which includes allowances, credits and resources and then use this information for reporting.