Appendix 2: Assurance Report, KPMG Sustainability
67.
Assurance Report, KPMG Sustainability
We have been engaged by Heineken N.V.
('Heineken') to provide assurance on the
2004-2005 Sustainability Report (further referred
to as 'the Report'). The Report, including the
identification of material issues, is the responsibility
of the management of Heineken. Our responsibility
is to issue an assurance report on specified parts of
the Report.
What is included in the scope of our assurance
engagement?
In the Report, Heineken describes its efforts and
progress in relation to sustainability in 2004 and
2005. The selection of information for our
assurance engagement is explained in the section
'Assurance assignment Heineken' on page 66. Our
engagement was designed to provide reasonable
assurance on whether the following information is
fairly stated:
1. the information in the following sections:
- integrity, pages 18-21, (including Code of
Conduct and Whistle Blowing);
- supply-chain responsibility, pages 32-33;
- alcohol and society (excluding 'Dialogue with
society') pages 40-42;
- alcohol and work, pages 48-49;
- the reporting process, pages 70-72.
2. the 2004 and 2005 performance data and trend
explanation in the sections 'Environmental
performance' (The brewer) and 'Safety' (The
employees) for the following Key Performance
Indicators (KPIs):
- thermal energy consumption;
- electricity consumption;
- C02 emissions related to thermal energy and
electricity consumption;
- water consumption;
- non-recycled industrial waste;
- accident frequency.
'Fairly stated' means that the reported information
properly reflects the information contained in the
underlying sources such that it is consistent with
the source information. Reasonable assurance is
a higher level of assurance than limited assurance,
which is reflected in the nature and depth of the
work performed. We do not provide any assurance
on the achievability of future information (such as
targets, expectations and ambitions).
What standards and criteria do we use?
We conducted our engagement in accordance
with the International Standard on Assurance
Engagements (ISAE 3000): Assurance Engagements
other than Audits or Reviews of Historical Financial
Information, issued by the International Auditing
Heineken N.V. - 2004/2005 Sustainability Report