Appendix 1: Assurance Report
KPMG Sustainability
We were engaged by the Executive Board
of Heineken N.V. ('Heineken') to provide
assurance on the Heineken Sustainability
Report 2008 (further referred to as
'The Report'). The Report, including
the identification of material issues,
is the responsibility of the Company's
management. Our responsibility is to
issue an opinion on The Report.
What was included in the scope of our assurance
engagement?
Our engagement was designed to provide the readers
of The Report with:
reasonable assurance on whether the financial data
on page 4 are properly derived from the 2008 financial
statements of Heineken N.V., for which KPMG issued
an unqualified audit opinion;
limited assurance on whether the information in
The Report is fairly stated.
Procedures performed to obtain a limited level of assurance
are aimed at determining the plausibility of information
and are less extensive than those for a reasonable level
of assurance. To obtain a thorough understanding of the
financial results and financial position of Heineken N.V.
the reader should consult the Heineken audited financial
statements for the year ended 31 December 2008.
Which reporting criteria did Heineken use?
Heineken applies its own sustainability performance
reporting criteria, derived from the Sustainability Reporting
Guidelines (G3) of the Global Reporting Initiative and
internal corporate guidelines for reporting, as detailed in
the 'Reporting basis' on pages 34-37. It is important to view
the performance data in the context of this explanatory
information. We believe that these criteria are suitable
in view of the purpose of our assurance engagement.
Which assurance standard did we use?
We carried out our engagement in accordance with
Standard 3410N 'Assurance engagements relating to
sustainability reports' of the Royal Netherlands Institute
of Registeraccountants. This Standard requires, amongst
others, that the assurance team possesses the specific
knowledge, skills and professional competencies needed
to understand and review the information in The Report,
and that they comply with the requirements of the IFAC
Code of Ethics for Professional Accountants to ensure
their independence.
APPENDICES
30 HEINEKEN N.V. SUSTAINABILITY REPORT 2008