Assurance Report of the Independent Auditor (continued)
Basis for our conclusion
Responsibilities of the Executive Board and the Supervisory Board
Our responsibilities for the assurance engagement of the sustainability data
Introduction Report of the Executive Board Report of the Supervisory Board
We have performed our assurance engagement on the sustainability data in accordance with Dutch law,
including Dutch Standard 3000A '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
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
The Supervisory Board is responsible for overseeing the Company's reporting process.
Heineken N.V. Annual Report 2018
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.
This assurance engagement is aimed at obtaining limited assurance. The procedures performed in order
to obtain a limited level of assurance are aimed at determining the plausibility of information and are less
extensive than those aimed at obtaining reasonable assurance in an assurance engagement.
The performed procedures in this context consisted mainly of gathering information from officers of the
Company and applying analytical procedures set out in relation to the sustainability data.
The assurance obtained in assurance engagements aimed at obtaining limited assurance is therefore
significantly lower than the assurance obtained in assurance engagements aimed at obtaining
We have exercised professional judgement and have maintained professional scepticism throughout the
assurance engagement, in accordance with the Dutch Standard 3000A.
Our assurance engagement included amongst others:
Gaining knowledge and obtaining an understanding of the sustainability data and other circumstances
regarding the engagement including gaining knowledge regarding internal controls.
An analytical review of the data and trends submitted.
Assessing the suitability of the Reporting Criteria.
Amsterdam, 12 February 2019
Deloitte Accountants B.V.