Sustainability Report 2019

• Identifying areas of the selected indicators with a higher risk of misleading or unbalanced information or material misstatements, whether due to fraud or errors. Designing and performing further assurance procedures aimed at determining the plausibility of the selected indicators responsive to this risk analysis. These further assurance procedures consisted amongst others of: • Interviewing management and relevant staff at corporate and business level responsible for the strategy, policy and results relating to the selected indicators • Interviewing relevant staff responsible for providing the information for, carrying out internal control procedures on, and consolidating the data in the selected indicators • Determining the nature and extent of the assurance procedures for the group components and locations. For this, the nature, extent and/or risk profile of these components are decisive. Based thereon we selected the components to perform additional procedures on. These procedures are aimed at, on a local level, validating source data and evaluating the design and implementation of internal controls and validation procedures • Obtaining assurance information that the selected indicators reconcile with underlying records of the company • Reviewing, on a limited test basis, relevant internal and external documentation • Performing an analytical review of the data and trends • Evaluating the consistency of the selected indicators with the information in the sustainability report which is not included in the scope of our assurance engagement We communicate with the management board regarding, among other matters, the planned scope and timing of the assurance engagement and significant findings that we identify during our assurance engagement. Rotterdam, 13 July 2020 Ernst & Young Accountants LLP signed by Jan Niewold