About this Report
This is AEP’s fifth integrated report combining the Annual Report to Shareholders with the Corporate Sustainability Report. This is our eighth year of reporting our sustainability performance. This website — www.AEPsustainability.com — includes significant data and information about AEP’s performance and is based largely on calendar year 2013 with exceptions for early 2014 data as noted. For more information about AEP, visit www.AEP.com. AEP's reporting aligns with the Global Reporting Initiative (GRI) and also integrates principles of the International Integrated Reporting Council (IIRC). In addition, we review the work of the Sustainability Accounting Standards Board (SASB) to apply principles that are appropriate.
AEP’s 2014 Corporate Accountability Report is available for download on the App Store.
AEP follows the Global Reporting Initiative (GRI) reporting principles in terms of data quality, report content and organizational boundaries. We use GRI’s G3.1 guidelines, the GRI Electric Utility Sector Supplement for reporting on industry-specific information, as well as some aspects of GRI’s fourth generation of Guidelines, G4, as we begin to transition from G3.1 to G4. AEP self-declares an Application Level A for its 2014 report, which reflects a high level of transparency in our reporting.
Audit Review Of This Report
AEP Audit Services performed a limited review of company performance statements contained within the 2014 AEP Corporate Accountability Report. Financial information was reconciled with AEP's audited financial statements, if applicable, or to such other sources as deemed appropriate. Processes used in accumulating the significant nonfinancial data were reviewed and the data reconciled to the sources(s). The appropriateness of the context in which data are presented was also reviewed. Finally, forward-looking information was verified as consistent with other public information disclosed by AEP. Based upon our review as of April 25, 2014, we believe the performance information contained within the Report is appropriately stated, and that the processes followed in accumulating both the financial and nonfinancial information are reasonable.
Richard A. Mueller
Vice President, Audit Services
April 25, 2014