O
VERIFICATION BY KPMG SUSTAI N ABILITY
ANNEX
A Verifiers' assignment
We asked KPMG Sustainability to assess our 2002-
2003 Sustainability Report. KPMG Sustainability
was responsible for defining, planning and executing
the activities described further down in this report.
Having broadened the scope of the verification
compared with that for our 2000-2001 Safety, Health
and Environment Report, we asked KPMG to provide
a moderate level of assurance on the entire report,
covering both the text and the reported data. With
regard to the reliability of the data, we asked KPMG
to focus on the key performance indicators (KPIs) for
energy, water and waste, thus providing a good basis
for reporting on other related indicators, such as C02,
NOx and SOx emissions and waste-water disposal.
We asked KPMG to perform the same checks on our
safety data (accident frequency and severity) and,
on that basis, to recommend ways of improving the
quality of our reporting systems and the reliability
of the data generated by them. We intend to have the
reliability of all KPIs assessed independently in the
future.
We did not ask KPMG to provide assurance as to the
reliability of performance indicators for social and
ethical issues, because these indicators are still under
development. Instead, we asked KPMG to assess
whether the information provided by our operating
companies on social and ethical issues was sufficient
ly substantiated for us to aggregate it and draw
conclusions from it.
The assurance process has helped us to improve
the quality of internal data acquisition over the years.
Compared with our previous report, we have further
improved the accuracy of the reported data by per
forming on-site audits. Sixteen such audits were
carried out in 2002 and 2003. We shall investigate
with KPMG how these audits can best contribute, as
part of the validation and verification process, to our
endeavour to ensure that the information submitted
by our production units is complete and correct.
As well as providing external stakeholders with
independent assurance regarding the information
presented in our published reports, the assurance
process also plays an important internal role in help
ing to develop our sustainability policies, procedures
and systems and in raising awareness of these issues.
We are currently in the process of elaborating our
sustainability strategy, a process for which essential
information is being obtained through our worldwide
survey of the social aspects of sustainability. To help
us refine this survey and the related reporting tools,
we requested KPMG to ask additional questions and
perform additional investigations, not falling within
the direct scope of the verification engagement,
while conducting interviews at central and local level.
B Verification report by KPMG Sustainability
Introduction
We were engaged by Heineken N.V. ('Heineken') to
review its 2002-2003 Sustainability Report (the
'report'). The report is the responsibility of the com
pany's management. Our responsibility is to express
our conclusions on the report on the basis of our
review.
Scope
The report discusses Heineken's activities and
progress in relation to sustainability in 2002 and
2003. The purpose of our assignment, the scope of
which is defined in the section headed 'Verifiers'
assignment' on this page, is to provide the reader
of the report with a moderate level of assurance as
to whether:
the 2002 and 2003 data for total heat and electricity
consumption, direct C02 emissions, total water
consumption and total non-recycled waste are
reliable;
the information in the report is supported by relevant
underlying documentation and is consistent with our
knowledge and understanding of Heineken's activi
ties and progress in relation to sustainability over the
reporting period.
Basis of our work
Since there are no generally accepted international
standards for reviewing information on environmen
tal or social performance, we adopt an approach
which reflects emerging best practice and is based
on the relevant principles of the International
Framework for Assurance Engagements as issued by
the International Federation of Accountants.
HEINEKEN N.V. SUS TA INABILITY REPORT 2002-2 003
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