Centrica plc Annual Report and Accounts 2016

Further to the release of the Company's preliminary results announcement on 23 February 2017, the Company announces that it has today published its Annual Report and Accounts 2016 (Annual Report 2016).

The Company also announces that on 20 March 2017 it posted to shareholders the Notice of Annual General Meeting to be held at 2.00pm on Monday 8 May 2017 at the QEII Conference Centre, Broad Sanctuary, Westminster, London, SW1P 3EE.

In accordance with Listing Rule 9.6.1, copies of the following documents have been submitted to the UK Listing Authority and will shortly be available for inspection from the National Storage Mechanism:

  • Annual Report and Accounts 2016
  • Annual Review 2016
  • Notice of Annual General Meeting 2017

The above documents are also available at centrica.com/ar16.

This information should be read in conjunction with the Company’s preliminary results announcement. A condensed set of the Company’s financial statements and information on important events that have occurred during the financial year and their impact on the financial statements, were included in the preliminary results announcement released on 23 February 2017. That information, together with the information set out below, which is extracted from the Annual Report 2016, is provided in accordance with the Disclosure and Transparency Rule 6.3.5, which requires it to be communicated to the media in full unedited text through a Regulatory Information Service. This announcement is not a substitute for reading the full Annual Report 2016.  Page and note references in the text below refer to page numbers and note numbers in the Annual Report 2016.  

 

Our Principal Risks and Uncertainties

Managing our risks and uncertainties is key to achieving our priorities.

In line with our strategy we are concentrating more investment on our customer-facing businesses organised into the two global customer-facing divisions of Centrica Consumer and Centrica Business. We are focused on delivering high levels of customer service, improving customer engagement and loyalty, and developing innovative products, offers and solutions for both residential and business customers, underpinned by investment in technology.  Our asset businesses of Exploration and Production and Centrica Storage continue to play an important role in our portfolio providing cash flow diversity and balance sheet strength.

Our activities for near-term implementation and delivery of our strategy are framed around the five priorities below. These priorities are a lens through which we assess our risks and discussions around risk appetite. Each priority has associated risks, which are managed as part of our overall system of risk management and internal control.

Our five priorities

  • Safety, compliance and conduct
  • Customer satisfaction and operational excellence
  • Cash flow growth and strategic momentum
  • Cost efficiency and simplification
  • People and building capability

Managing the Risks to the Delivery of our Priorities

Risk management is fundamental to the way the Group is governed and managed. Our system of risk management and internal control comprises the following elements that are assessed for effectiveness annually:

  • Business Principles: sets our expected behaviours across the organisation.
  • Enterprise Risk Framework: incorporates the principal risks within the Group Risk Universe, as outlined below.
  • Board and Committees’ governance: committees are structured to be aligned with the Principal Risks identified, as outlined below.
  • Executive management oversight: establishing appropriate executive processes to ensure appropriate planning and performance management.
  • Operational management accountability and certification: represents the first line accountability for the risk and control environment.
  • Delegations of Authority: structure within which accountability is delegated through the organisation in accordance with identified risk appetite.
  • Management systems: the detailed Policies, Standards and Procedures establishing the requirement for process level controls that are monitored throughout the organisation.
  • Assurance providers: second and third line assurance provided to ensure that Policies, Standards and Procedures are being followed and that risks are being mitigated in line with risk appetite.

The Group’s strategic review in 2015 and its implementation in 2016 highlighted emerging risks and provided an opportunity to simplify and standardise how significant risks are managed. We have identified the differing nature of our risks including:

  • Risks that require standards where our tolerance for error is generally very low. This will include Health, Safety, Environment and Security, Legal and Regulatory Compliance, Financial Processing and Reporting, Information Systems and Data Security, and Ethical and Behavioural Standards. For these risks there will be management systems providing clearly prescribed standards with ring-fenced functional monitoring and assurance.
  • Risks where judgement is required within a range of acceptable outcomes in order to deliver our priorities. This includes areas where we need to take a certain level of risk such as in commodity trading and our investment in the growth areas of the business.
  • Risks resulting from external factors where we have limited influence over their occurrence, but can influence the impact on our business through our actions.

Assessing our Principal Risks in 2016

As in previous years we identified and assessed our risks within the categories of Principal Risk overleaf to ensure appropriate mitigating activities. During 2016 the risks that were prioritised for leadership attention, and those that had most significant impact in our assessment of the future viability of the organisation, particularly related to:

  • ensuring we deliver a safe and compliant operating environment in all respects;
  • our strategic transformation and its impact on our people;
  • the changing political environment, and the potential for further intervention, including Brexit;
  • the evolving regulatory requirements, particularly the outcome of the Competition and Markets Authority (CMA) investigation;
  • ongoing volatility in the commodity market with its impact on pricing; and
  • our commitment to our growth businesses and excellence in customer service.

We align our assessment of the extent of risk we wish to take with our priorities and express our risk appetite in relation to these priorities. For example, in relation to ensuring we have a safe and compliant operating environment our appetite is very low, whereas we are prepared to take risks in relation to delivering our growth objectives.

The Principal Risks, and their related components, are allocated oversight through the Board and its Committees as indicated overleaf. The table also provides an indication of the risk mitigation strategy for each risk category, reflecting our appetite for risk, and our view on changes in the risk climate compared with 2015.

The Board retains overall non-executive responsibility for risk across the Group. With the exception of certain risks that the Board reserves to itself, oversight of specific Principal Risks contained within the Group Risk Universe are delegated by the Board to one or more of its Committees. The table below summarises each Principal Risk with reference to oversight by the Board or its Committee, its risk climate and the associated priority.

 

Description

Potential impacts

Mitigation

1

Strategy delivery

Failure to deliver Centrica strategy.

Governance oversight

Board

Risk climate - unchanged

Priority

Cash flow growth and strategic momentum

Following the conclusion of the strategic review, the delivery of our future strategy will involve growth in a number of business areas, implementing substantial
cost efficiencies and making certain disposals. This is fundamental to our future success and incorporates both controllable and uncontrollable risk elements which require careful monitoring.

 

  • The Board approves the Group annual plan setting the strategic direction and confirming strategic choices that are embedded in targets across the business.
  • Quarterly performance reviews are held with all parts of the business to monitor progress against these targets.
  • We have a clear financial framework to ensure capital is allocated in line with strategy and prioritised to deliver optimal business benefits.
  • We continue to strengthen our leadership team in order to deliver in our growth areas, including the appointment during the year of a Chief Information Officer to support our digital strategy.
  • We apprise ourselves constantly of developments that are central to achieving our strategy.

2

External market

Changes and events in the external market or environment that could impact delivery of Centrica’s strategy.

Governance oversight

Board

Risk climate - increased

Priority

Cash flow growth and strategic momentum

Customer behaviour and demand can change due to improved energy efficiency, climate change, government initiatives, long-term weather patterns and the general economic outlook. In addition we face competition in our upstream businesses in uncertain commodity markets and we must respond appropriately.

 

  • Events within the external market environment sit largely outside of our direct control, but set the tone for our future business.
  • Regular analysis is undertaken on commodity price fundamentals and their potential impact on business plans and expectations.
  • We continue to pursue a range of investment options across the energy chain and in different markets and geographies in response to external market opportunities.
  • We are increasing our investment in connected homes through smart meters, personalised customer energy usage reports, smart and time-of-use tariffs, applications for remote heating control and US appliance rental programmes in order to respond to market disruption and position us at the forefront of new technology.

3

Political and regulatory intervention

Changes, intervention or a failure to influence change to the political or regulatory landscape.

Governance oversight

Board

Risk climate - increased

Priority

Cash flow growth and strategic momentum

We are subject to oversight from various political and regulatory bodies in the UK, Republic of Ireland, US, Canada and elsewhere. These bodies set and oversee the terms of our licences and the conduct of our operations. In particular at present, as a consequence of the UK’s decision to exit the European Union and wider political changes in the markets we operate in, risks relating to changing policies in relation to energy markets and carbon emissions are recognised.

 

  • The Executive Committee members actively engage in discussions with all political parties, influencers and regulatory authorities.
  • Following the decision to exit the European Union in June we have been active in contributing our views on the development of the markets in which we operate.
  • We are committed to an open, transparent and competitive UK energy market that provides choice for consumers.
  • We accept that we may be the subject of focused regulatory scrutiny, with informal investigations into one or more areas that could result in stakeholder concerns and take measures to react as quickly as possible.
  • We work with regulators to seek the right approach to intervention.

4

Brand, trust and reputation

Competitive positioning and protection of the Centrica and subsidiary brands.

Governance oversight

Board

Risk climate - unchanged

Priority

Customer satisfaction and operational excellence

Our primary focus is to serve our customers and satisfy their changing needs in all of the markets we operate in. We also actively manage our brands and reputation, in order to protect and develop our competitive position amongst a wide range of stakeholders.

 

  • During the year a review of our brand positioning has been undertaken to ensure that this is aligned with our priorities.
  • The primary mechanism by which we review changes in our brand position is through NPS and other metrics as described on page 19.
  • We are focused on providing affordable energy and excellent service to deliver a fair, simplified and transparent offering to all of our consumers.
  • We engage with NGOs, consumer and customer groups, political parties, regulators, charities and other stakeholders to identify solutions to help reduce bills and improve trust in the industry.

5

Business planning, forecasting and performance

Business planning, forecasting, risk management and achievement of anticipated benefits.

Governance oversight

Board

Risk climate - unchanged

Priority

 

Cash flow growth and strategic momentum

 

We prioritise how we use our resources based on our business plans and forecasts. Failure to accurately plan and forecast taking into account the changing business environment could result in suboptimal decisions and failure to realise anticipated benefits.

 

  • 2016 was the first full year of planning using a refreshed approach designed to underpin the delivery of the priorities.
  • Group functions have adopted standardised planning processes in support of the business priorities, driving improved discussion and integration.
  • Quarterly performance review meetings involving the Executive Committee enable the discussion of plans and forecasts with revisions identified as necessary.
  • Constructive challenge is provided across each level of the business to ensure that the key assumptions remain robust and appropriate.

6

Customer service

Failure to provide good quality customer service through the customer lifecycle.

Governance oversight

Board

Risk climate -

Reduced in some parts of the business, but unchanged in others

Priority

Customer satisfaction and operational 
excellence

The delivery of high quality customer service is central to our business strategy. With the entry of new competitors to the market, customers are increasingly likely to switch supplier if they face an unacceptable customer experience. Remaining at the forefront of digital developments and innovating to provide choice and control for our customers is critical.

 

  • Great customer outcomes are at the heart of our strategy and their requirements shape our processes and interactions.
  • Our risk appetite reflects the need to be innovative and to invest appropriately to deliver new products and service to our customers.
  • We are wholly focused on providing affordable energy and excellent service, working to deliver a fair, simplified and transparent offering to consumers and protecting the most vulnerable, fuel-poor households through initiatives to improve energy efficiency or with financial advice and aid.
  • We continue to invest in connected home solutions and the development of digital platforms.
  • We have a sustained programme of simplification including the use of mobile apps, online service and breakdown bookings, and electronic billing.
  • Where we experience issues we invest to put them right, including making substantial improvements in our UK Business environment during 2016.

7

People

Attraction, retention, and succession of the right people with the right skills in the right role at the right time.

Governance oversight

Board and Safety, Health, Environment, Security and Ethics Committee

Risk climate - increased

Priority

People and
building capability

The attraction, retention, development and motivation of our people and leaders are critical factors in the successful execution of our strategy. In addition, we require the right behaviours from our leaders and employees to deliver our business strategy in accordance with our values and Business Principles.

 

  • We have an established People Committee that has overseen the people related challenges inherent in our transformation programme.
  • We continue to evolve a clearly defined people strategy based on culture and engagement, equality and wellbeing, talent development, training and reward and recognition.
  • Our Business Principles are currently under review to ensure they drive the right behaviours across our organisation, with a view to launching our new Code of Conduct in 2017.
  • We regularly review organisational capability in critical business areas, reward strategies for key skills, talent management, and learning and development programmes through external benchmarking.
  • We engage with trade unions on restructuring and issues that could impact terms and conditions with clear and open processes to promote an environment of trust and honesty.
  • Feedback from our annual employee engagement survey is acted upon by leadership teams.

8

Change management

Execution of change programmes and business 
restructuring.

Governance oversight

Board

Risk climate - increased

Priority

Cost efficiency and simplification

 

The successful delivery of business change is fundamental to our future success, and includes organisational, cultural and technical transformation. At the same time, we must continue to focus on maintaining our systems of internal control throughout.

 

  • Fortnightly transformation Steering Group meetings are attended by the Executive Committee.
  • Change activity is managed through a structured network of programme offices providing oversight and governance at the appropriate level.
  • We have established a dedicated change capability at Group and business unit level to ensure benefits realisation, prioritisation of efforts and share best practice.
  • Our people capability has continued to be developed through 2016 to ensure we have the right skills to deliver our future plans.
  • We have a clear controls transition framework underpinning our system of internal control.

9

Asset development, availability and performance

Investment, development and integrity of operated and non-operated assets.

Governance oversight

Board

Risk climate - unchanged

Priority

Customer satisfaction and operational 
excellence

 

Failure to invest in the maintenance and development of our assets could result in underperformance, assets being out of service or significant safety issues, particularly given the aging nature of a number of our assets. Operational integrity is critical to be able to deliver performance in line with the strategic objectives.

 

  • Capital allocation and investment decisions governed through the Investment Committee with the decision right remaining with the Group Chief Executive.
  • Group-wide minimum standards applied to all assets, whether operated or non-operated, in order to have confidence in their integrity.
  • Issues related to the integrity of our assets are responded to quickly, resulting in a number of unplanned shut downs during 2016 to ensure that appropriate investigations could be undertaken and remediation performed.
  • The leadership teams in our asset-based businesses have been refreshed to ensure that there is appropriate experience to provide oversight of this critical area.

10

Sourcing and supplier management

Dependency on, and management of, third parties to deliver the products and services for which they are contracted to the agreed time, cost and quality.

Governance oversight

Board and Safety, Health, Environment, Security and Ethics Committee

Risk climate - unchanged

Priority

Customer satisfaction and 
operational excellence

 

Our business operations rely on products and services provided through third parties, including outsourced activities, infrastructure and operating responsibility for some assets. We rely on these parties to comply with not only contractual terms, but also legal, regulatory and ethical business requirements.

 

  • All suppliers are required to sign up to our ‘Ethical Procurement’ policies and procedures.
  • Financial health, risk and anti-bribery and corruption due diligence and monitoring is implemented in supplier selection and contract renewal processes.
  • Joint venture audits are conducted in relation to third party operation of critical assets.
  • We review the ethical conduct of our suppliers and are currently implementing a programme of supplier visits to provide additional assurance over practices employed.
  • We appointed a new Chief Procurement Officer in 2016 and are implementing a programme of activities to ensure consistent Group-wide practices are implemented in line with our policies.

11

Health, safety, environment and security (HSES)

HSES hazards and regulations associated with 
Centrica’s operations.

Governance oversight

Board and Safety, Health, Environment, Security and Ethics Committee

Risk climate - unchanged

Priority

Safety, compliance and conduct

 

Our operations have the potential to result in personal or environmental harm, or operational loss. Significant HSES events could also have regulatory, legal, financial and reputational impacts that would adversely affect some or all of our brands and businesses.

 

  • HSES remains our highest priority with a continued focus across all our assets and operations.
  • We undertake regular reviews and have thorough assurance processes in place in relation to these risks, with reporting to the HSES Committee on a monthly basis and full discussion of all issues arising.
  • Third line of defence responsibility for HSES has been transferred into Internal Audit to ensure appropriate objectivity and reinforce our assurance provision.
  • We have strengthened our controls through the development of the HSES management system, focusing on areas including process safety, driving and working at heights.
  • We continue to invest in training to ensure we maintain safe operating practices, including HSES leadership programmes.
  • Security intelligence and operating procedures, as well as crisis management and business continuity plans are regularly evaluated and tested.

12

Information systems and security

Effectiveness, availability, integrity and security of IT systems and data essential for Centrica’s operations.

Governance oversight

Board, Audit Committee and Safety, Health, 
Environment, Security and Ethics Committee

Risk c