Independent assurance report
- 3.13 ‣
To the Management of The Linde Group, Munich
We were engaged to provide assurance on selected environmental and safety performance indicators for the business year 2014, including the explanatory notes, published in the Linde Corporate Responsibility Report 2014 of The Linde Group, Munich (further ’Linde‘). The Management is responsible for the appropriateness of the determination and presentation of performance indicators in accordance with the reporting criteria, including the identification of material issues. Our responsibility is to issue an assurance report on the selected environment and safety performance indicators.
Our assurance engagement was designed to provide limited assurance on whether the following selected environment and safety performance indicators for the business year 2014, including the explanatory notes, are presented, in all material respects, in accordance with the reporting criteria:
- Use of resources:
- Resources and materials
- Direct greenhouse gas emissions (Scope 1)
- Indirect greenhouse gas emissions (Scope 2)
- Other indirect greenhouse gas emissions (Scope 3)
- Emissions to air
- Emissions to water
- Waste and recycling
- Transport safety
- Number of serious traffic incidents involving trucks
- Occupational health and safety:
- Workplace accidents by employees (per million working hours)
- Number of workplace accidents by contractors with at least one day of absence
- Number of fatalities involving employees
- Number of fatalities involving contractors
- Production sites certified to ISO 9001
- Production sites certified to ISO 14001
- Production sites certified to OHSAS 18001
Selected environment and safety performance indicators included in the scope of our engagement are published online at www.linde.com/cr-report and are marked with the symbol:
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.
Reporting criteria and assurance standard
Linde applies the Sustainability Reporting Guidelines (G3.1) of the Global Reporting Initiative supported by internally developed guidelines, as described in sections GRI 3.6 to 3.9 of the GRI Index, as reporting criteria. It is important to view the performance indicators in the context of these reporting criteria.
We conducted our engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000: “Assurance Engagements other than Audits or Reviews of Historical Financial Information” and ISAE 3410: “Assurance Engagements on Greenhouse Gas Statements”, issued by the International Auditing and Assurance Standards Board. These standards require, amongst others, that the assurance team possesses the specific knowledge, skills and professional competencies needed to provide assurance on sustainability information, and that we comply with the requirements of the Code of Ethics for Professional Accountants of the International Federation of Accountants to ensure our independence.
Our procedures included the following:
- A risk analysis, including a media search, to identify relevant corporate responsibility issues for Linde in the reporting period.
- Reviewing the suitability of the internal reporting criteria including conversion factors used.
- Evaluating the design and implementation of the systems and processes for the collection, processing and control of the data for the selected environmental and safety indicators, including the consolidation of these data.
- Interviews with relevant staff at corporate and regional levels responsible for carrying out internal control procedures on the data and consolidating the data for the selected environmental and safety indicators.
- Visits to four selected production sites in Australia (1), Brazil (1), Chile (1), Germany (1), and four selected regions in Eastern Europe and Middle East (1), Europe (1), South America (1) South Pacific, to review the source data and the design and implementation of validation procedures at local level.
- Evaluating internal and external documentation, based on sampling, to determine whether the data for the selected environmental and safety indicators together with the related explanatory information is supported by sufficient evidence.
- An analytical review of the data and trend explanations submitted by all production sites for consolidation at group level.
- Evaluation of the overall presentation of the selected environmental and safety performance indicators in the Linde Corporate Responsibility Report 2014.
Based on the procedures performed nothing, with the exception of the below described circumstances, has come to our attention to indicate that the selected environmental and safety performance indicators for the business year 2014, including explanatory notes, are not presented, in all material respects, in accordance with the reporting criteria.
During the assurance procedures we have observed material weaknesses in the processes and internal controls for the determination of NH3 (ammonia) emissions into the air, especially in terms of leakages. Due to this, there are significant uncertainties in relation to reliability of the presented performance indicator on NH3 (ammonia) emissions and we have not been able to obtain sufficient evidence to provide a basis for a conclusion.
Munich, March 16, 2015
Christoph B. Schenk
[Certified Public Accountant]