I chose PricewaterhouseCoopers to research sustainability reporting services. PricewaterhouseCoopers (PwC) was formed with the merger of Price Waterhouse and Coopers & Lybrand in 1998. Both accounting organizations originated in London. PwC focuses on insurance, tax, performance improvement and crisis management services. PwC's philosophy is that sustainability is about more than just environmental issues. Through their sustainability efforts, companies will achieve elements such as cost containment and the ability to proactively address business concerns regarding sustainability to mitigate risks. They believe that a sustainable business solution affects the entire strategies of a company. Business strategy, reporting and supply chain assessment are just some of the services offered by PwC in its corporate audit and assurance division. As part of the services business strategy, PwC will help clients identify risks and opportunities with strategic sustainability objectives in mind. They also provide guidance when developing strategies for change management, stakeholder engagement and reporting. They support and encourage organizations to move towards Sustainability 2.0, a “process that builds successful businesses creating innovative products and services; businesses based on good financial performance, responsible use of resources and community well-being” (cited by Albinson, 2011). Sustainability becomes a way for an organization to strategically change its business processes, create innovative new products, and implement new, updated technologies (Steps Toward Sustainability, 2011). PwC also offers sustainability reporting services. They will assess all of an organization's existing processes/procedures and reporting mechanisms and then provide guidance on achieving more effective reporting on internal and external sustainability issues. They believe that effective reporting to stakeholders is crucial. Reports are created to show the environmental, social, ethical and economic performance of the organization. PwC also provides an independent assurance service on the quality of these reports. Identifying supply chain performance and associated risks is a key part of every organization's risk management plan. PwC offers services that support the development of the existing offering and the implementation of necessary changes in this chain. PwC also includes risks related to climate change to provide a better picture of this element. Finance is PwC's latest service area. They start by determining the carbon value which includes emissions allowances, credits and assets, then use this information to build reports..