Deloitte Assurance Report Independent Auditor's Report on Sustainability Data Our conclusion Basis for our conclusion Responsibilities of the Executive Board and the Supervisory Board Our responsibilities for the assurance engagement of the sustainability data TQ Heineken NV. I OO Annual Report 2016 Report of the Report of the Financial Sustainability Introduction Executive Board Supervisory Board Statements Review Other Information To: the Annual General Meeting and other stakeholders of Heineken NV We have reviewed a selection of sustainability data included in the accompanying Annual Report for the year ended 31 December 2016 ('the sustainability data') of Heineken N.V ('the Company'), based in Amsterdam. Based on our review, nothing has come to our attention that causes us to believe that the sustainability data of the Company is not prepared in all material respects, in accordance with the internally applied Reporting Criteria. The objective of the review was to provide limited assurance on the sustainability data as included in sections of 'Brewing a Better World: our sustainability performance' on pages 135-145 of the Annual Report 2016. The sustainability data can be found under the headings 'Our progress in 2016' for the sections 'Protecting water resources', 'Reducing CO2 emissions', 'Sourcing sustainably', 'Advocating responsible consumption' and 'Promoting health and safety' and under the section 'Growing with communities'. Information that is not assured by Deloitte in these sections is marked with a footnote. The information in scope of this engagement needs to be read and understood in conjunction with the Reporting Basis and Criteria non-financial indicators as included in the Annual Report 2016 on page 146. We have performed our assurance engagement on the sustainability data in accordance with Dutch law, including Dutch Standard 3000 'Assurance engagements other than audits or reviews of historical financial information'. This assurance engagement is aimed at obtaining limited assurance. Our responsibilities under this standard are further described in the 'Our responsibilities for the assurance engagement of the sustainability data' section of our report. We are independent of the Company in accordance with the 'Verordening inzake de onafhankelijkheid van accountants bij assuranceopdrachten' (ViO) and other relevant independence requirements in The Netherlands. Furthermore we have complied with the 'Verordening gedrags- en beroepsregels accountants' (VGBA). We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. The Executive Board of the Company is responsible for the preparation of the sustainability data in accordance with the internally applied Reporting Criteria, including the identification of the intended users and the criteria being applicable for the purposes of the intended users. The Executive Board is also responsible for such internal control as it determines is necessary to enable the preparation of the sustainability data that is free from material misstatement, whether due to fraud or errors. The Supervisory Board is responsible for overseeing the Company's reporting process. Our responsibility is to plan and perform the assurance assignment in a manner that allows us to obtain sufficient and appropriate review evidence for our conclusion. We apply the 'Nadere voorschriften accountantskantoren ter zake van assurance opdrachten (RA/AA)' and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Misstatements can arise from fraud or errors and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the sustainability data. The materiality affects the nature, timing and extent of our review procedures and the evaluation of the effect of identified misstatements on our conclusion.

Jaarverslagen en Personeelsbladen Heineken

Jaarverslagen | 2016 | | pagina 159