Sustainability Report 2019

Assurance report of the independent auditor To: the management board of Glencore Agriculture B.V. Our conclusion We have performed a limited assurance engagement on selected indicators for the years 2018 and 2019 in the sustainability report for the year 2019 of Glencore Agriculture B.V. at Rotterdam (hereinafter: Glencore Agri). Based on our procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the selected indicators are not prepared, in all material respects, in accordance with the reporting criteria as included in the section Reporting criteria. The selected indicators are included in the overview on page 30 of the sustainability report and consist of: • Energy use • Percentage renewable energy • CO 2 emissions • Water input per ton processed • TRIFR • DISR Basis for our conclusion We have performed our limited assurance engagement on the selected indicators in accordance with Dutch law, including Dutch Standard 3000A ‘’Assurance-opdrachten anders dan opdrachten tot controle of beoordeling van historische financiële informatie (attest-opdrachten)’’ (Assurance engagements other than audits or reviews of historical financial information (attestation engagements)) . Our responsibilities under this standard are further described in the section Our responsibilities for the assurance engagement on the selected indicators. We are independent of Glencore Agri in accordance with the “Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten” (ViO, Code of Ethics for Professional Accountants, a regulation with respect to independence) and other relevant independence regulations in the Netherlands. This includes that we do not perform any activities that could result in a conflict of interest with our independent assurance engagement. Furthermore, we have complied with the “Verordening gedrags- en beroepsregels accountants” (VGBA, Dutch Code of Ethics). We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Reporting criteria The selected indicators need to be read and understood together with the reporting criteria. Glencore Agri is solely responsible for selecting and applying these reporting criteria, taking into account applicable law and regulations related to reporting. The reporting criteria used for the preparation of the selected indicators are the reporting criteria developed by Glencore Agri and are disclosed on page 30 of the sustainability report. Assurance report of the independent auditor