Summary of the work performed
We performed the following procedures, among others:
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Assessment of the section “About this Report”, including the criteria to determine whether they are appropriate when applied in relation to the Selected Indicators 2023 (including the GHG statement);
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Inquiries and detailed walkthroughs with relevant stakeholders for the Selected Indicators 2023 (including the GHG statement);
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Inspection of process and control descriptions and other internal guidelines and relevant documents;
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Analytical procedures;
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Reperformance of relevant calculations (including the GHG statement);
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Additional assurance procedures as deemed necessary (e.g., sample-based source tracing) as well as in relation to the publication of the Selected Indicators 2023 (including the GHG statement) in the Nonfinancial Report 2023 as well as in the Annual Report 2023; and
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Local level procedures (2 site visits to inspect local processes and reconcile source evidence).
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.