205
Our conclusion
Assurance Report of the Independent Auditor (of non-financial indicators)
LIMITED ASSURANCE REPORT OF THE INDEPENDENT AUDITOR ON
HEINEKEN’S SELECTED KEY PERFORMANCE INDICATORS 2023
To the Shareholders and the Supervisory Board of Heineken N.V
Focus areas
Reach net zero carbon
Introduction
A fair safe workplace
Always a choice
Make moderation cool
Address harmful use
Sustainability
Review
Other
Information
Financial
Statements
Report
of the
Supervisory
Board
Report
of the
Executive
Board
We have examined selected key performance indicators 2023 ("KPIs”), as described below, and presented in
the sustainability report the sustainability information as stated on page 132 to 196 in the accompanying
Annual Report for the year 2023 ("the sustainability data") of Heineken N.V., Amsterdam.
Based on our procedures performed nothing has come to our attention that causes us to believe that the
KPIs are not prepared, in all material respects, in accordance with the reporting criteria as included in the
section ‘Reporting Criteria’ of our report.
The scope of our review was to provide limited assurance on the following KPIs in the section
"Our Brew a Better World 2030 goals and progress”, on the pages 144 to 146 namely:
Embrace inclusion and
diversity
Positive impact in our
communities
Heineken
N.V.
Annual
Report
2023
Maximise circularity
Towards healthy
watersheds
Key performance indicator as disclosed in the column “Our 2023 results”
1Reduction of tCO2e vs. baseline 2018 in scope 1 2 emissions
2. energy from renewable sources (as disclosed on page 149)
3. Reduction of tCO2 versus 2018 scope 12 and 3 emissions
4. sustainable sourced ingredients (barley and hops)
5. of sites that are landfill free
6. of water-stressed sites are fully water balanced
7. of sites that have wastewater treatment plants
8. Average water usage in water-stressed areas and globally
9women in senior management
10. of regions have at least 65% regional nationals in leadership team
11. of management trained in inclusive leadership
12. fair wage assessments across our operating companies
1 3. of direct employees earn at least a fair wage
14. of operating companies went through equal pay assessments
15. operating companies have action plans in place
1 6. Fatal accidents and permanent disabilities (as disclosed on page 163)
17. of people managers completed the Life Saving Commitments training
18. of operating companies have been assessed to ensure fair living and working
standards for third-party employees and brand promoters
19. increase in volume from locally sourced agricultural ingredients
20. of our markets in scope had a social impact initiative
21Markets with a zero alcohol option for at least two strategic brands representing
90% of our beer and cider volumes
22. of our products in scope had fully compliant labels
23. Our operating companies invested over 10% of Heineken media spend in
dedicated responsible consumption campaigns
24. unique consumers reached worldwide
25. of markets in scope had a partnership to address alcohol-related harm
The information in scope of this assurance report needs to be read and understood in conjunction with the
Reporting basis of non-financial indicators as included in the Annual Report 2023 on page 182 to 196.
