Sustainability Report 2019

The absence of an established practice on which to draw, to evaluate and measure the selected indicators allows for different, but acceptable, measurement techniques and can affect comparability between entities and over time. Limitations to the scope of our assurance engagement Our assurance engagement is restricted to the selected indicators. We have not performed assurance procedures on any other information as included in the sustainability report. References to external sources or websites are not part of our assurance engagement on the selected indicators. We therefore do not provide assurance on this information. Responsibilities of the management board for the selected indicators The management board is responsible for the preparation of reliable and adequate selected indicators in accordance with the reporting criteria as included in the section Reporting criteria. In this context, the management board is responsible for the identification of the intended users and the criteria being applicable for their purposes. The choices made by the management board regarding the scope of the selected indicators and the reporting policy are summarized on page 30 of the sustainability report. The management board is also responsible for such internal control as the management board determines is necessary to enable the preparation of the selected indicators that are free from material misstatement, whether due to fraud or errors. Our responsibilities for the assurance engagement on the selected indicators Our responsibility is to plan and perform the limited assurance engagement in a manner that allows us to obtain sufficient and appropriate assurance evidence for our conclusion. Procedures performed to obtain a limited level of assurance are aimed to determine the plausibility of information and vary in nature and timing from, and are less in extent, than for a reasonable assurance engagement. The level of assurance obtained in a limited assurance engagement is therefore substantially less than the assurance obtained in a reasonable assurance engagement. We apply the “Nadere voorschriften kwaliteitssystemen” (NVKS, Regulations for Quality management systems) and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and other applicable legal and regulatory requirements. We have exercised professional judgement and have maintained professional skepticism throughout the assurance engagement, in accordance with the Dutch assurance standards, ethical requirements and independence requirements. The procedures of our limited assurance engagement included amongst others: • Performing an analysis of the external environment and obtaining an understanding of the sector, insight into relevant social themes and issues, relevant laws and regulations and the characteristics of the company as far as relevant to the selected indicators • Evaluating the appropriateness of the reporting criteria used, their consistent application and related disclosures on the selected indicators. This includes the evaluation of the reasonableness of estimates made by the management board • Obtaining an understanding of the reporting processes for the selected indicators, including obtaining a general understanding of internal control relevant to our assurance engagement