173
Assurance Report of the Independent Auditor (of non-financial indicators)
Basis for our conclusion
Reporting criteria
Introduction
Amsterdam, February 15, 2022
Deloitte Accountants B.V.
M.J. van der Vegte
The Supervisory Board is responsible for overseeing the Company’s reporting process.
We have conducted our review of the sustainability data in accordance with Dutch law, including Dutch
Standard 3000A Assurance-opdrachten anders dan opdrachten tot controle of beoordeling van historische
financiële informatie’ (Assurance engagements other than audits or reviews of historical financial information).
This assurance engagement is aimed at obtaining limited assurance. Our responsibilities in this regard are further
described in the ‘Our responsibilities for the review of the sustainability data’.
A limited assurance engagement is substantially less in scope than a reasonable assurance engagement
in relation to both the risk assessment procedures, including an understanding of internal control, and the
procedures performed in response to the assessed risks; consequently, the level of assurance obtained in a
limited assurance engagement is substantially lower than the assurance that would have been obtained had a
reasonable assurance engagement been performed. We do not provide any assurance on the achievability of
the Company’s objectives, targets and expectations.We are independent of the Company in accordance with
the ‘Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten’ (ViO, Code of Ethics for
Professional Accountants, a regulation with respect to independence). This includes that we do not perform any
activities that could result in a conflict of interest with our independent assurance engagement. Furthermore we
have complied with the ‘Verordening gedrags- en beroepsregels accountants’ (VGBA, Dutch Code of Ethics).
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
The sustainability data needs to be read and understood together with the reporting criteria. Heineken NV.
is solely responsible for selecting and applying these reporting criteria, taking into account applicable law and
regulations related to reporting.
The reporting criteria used for the preparation of the sustainability data are disclosed on page 157-165 of the
annual report.
The absence of an established practice on which to draw, to evaluate and measure non-financial information
allows for different, but acceptable, measurement techniques and can affect comparability between entities
and over time.
Responsibilities of the Executive Board and the Supervisory Board for the sustainability data
The Executive Board of the Company is responsible for the preparation of 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 choices made by the Executive Board regarding the scope
of the sustainability data and the reporting policy are summarised on page 157-165 of the annual report.
The Executive Board is also responsible for such internal control as it determines is necessary to enable the
preparation, measurement or evaluation of the sustainability data that is free from material misstatement,
whether due to fraud or errors.
The references to external sources or websites in the sustainability data are not part of the sustainability data as
reviewed by us. We therefore do not provide assurance on this information.
Report of the
Executive Board
Report of the
Supervisory Board
Financial
Statements
Sustainability
Review
Other
Information
Our responsibilities for the review of the sustainability data
Our responsibility is to plan and perform the limited assurance assignment in a manner that allows us to obtain
sufficient and appropriate evidence for our conclusion.
The procedures performed in this context differ in nature and timing and are less extent as compared to
reasonable assurance engagements. The level of assurance obtained in a limited assurance engagement is
therefore substantially lower than the assurance that would have been obtained had a reasonable assurance
engagement been performed.
We apply the ‘Nadere voorschriften kwaliteitssystemen’ (NVKS, Regulations for quality management systems)
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.
We have exercised professional judgement and have maintained professional scepticism throughout the review,
in accordance with the Dutch Standard 3000A, ethical requirements and independence requirements.
Our review included among others:
- Performing an analysis of the external environment and obtaining an understanding of relevant social themes
and issues, and the characteristics of the company including a media search to identify relevant risks and
issues within the scope of the assurance engagement during the reporting period;
- Evaluating the appropriateness of the reporting criteria used, their consistent application and related
disclosures in the sustainability data..
- Obtaining an understanding of the reporting processes for the sustainability data, including obtaining a
general understanding of internal control relevant to our review;
- Obtaining an understanding of the procedures performed by the internal audit department
- Identifying areas of the sustainability data where a material misstatement, whether due to errors of fraud,
are most likely to occur, designing and performing procedures responsive to these areas, and obtaining
information that is sufficient and appropriate to provide a basis for our conclusion.
- Evaluating the presentation, structure and content of the sustainability data;
- Considering whether the sustainability information as a whole, including the disclosures, reflects the purpose
of the reporting criteria used.
Heineken N.V.
Annual Report 2021
