Independent assurance report
- G4-33 ‣
To the Management of The Linde Group, Munich
We have performed an independent assurance engagement on selected environmental and safety performance indicators, including explanatory notes, for the business year 2015 of The Linde Group, Munich (further “Linde”), published in the online Linde Corporate Responsibility Report 2015 (further “the Report”), available at http://corporateresponsibility.linde.com/cr-report/2015/. The following selected environmental and safety performance indicators are included in the scope of the assurance engagement and marked with the symbol in the Report:
- 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 per 1 million km
- 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
- Certified sites
- Production sites certified to ISO 9001
- Production sites certified to ISO 14001
- Production sites certified to OHSAS 18001
It was not part of our engagement to review product or service related information, references to external information sources, expert opinions and future-related statements in the Report.
Management´s Responsibility for the Report
The legal representatives of Linde are responsible for the preparation of the Report in accordance with the Reporting Criteria. Linde applies the principles and standard disclosures of the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative and the Corporate Accounting and Reporting Standard (Scope 1 and 2) of World Resources Institute / World Business Council for Sustainable Development, supported by internal guidelines, as Reporting Criteria.
This responsibility includes the selection and application of appropriate methods to prepare the Report and the use of assumptions and estimates for individual qualitative and quantitative sustainability disclosures which are reasonable under the circumstances. Furthermore, this responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the Report in a way that is free of – intended or unintended – material misstatements.
Independence and quality assurance on the part of the auditing firm
We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA-Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.
The quality assurance system of the KPMG AG Wirtschaftsprüfungsgesellschaft is based on the International Standard on Quality Control 1 "Quality Control for Audit, Assurance and Related Service Practices" (ISQC 1) and, in addition on national statutory requirements and professional standards, especially the Professional Code for Certified Accountants as well as the joint statement of WPK (Chamber of Public Accountants) and IDW (Institute of Public Auditors in Germany): Requirements for quality assurance in the auditing practice (VO 1/2006).
Our responsibility is to express a conclusion based on our work performed and the evidences obtained on the selected environmental and safety performance indicators marked with the symbol ““ in the Report, available at http://corporateresponsibility.linde.com/cr-report/2015/.
Nature and extent of the assurance engagement
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” and the International Standard on Assurance Engagements (ISAE) 3410: “Assurance Engagements on Greenhouse Gas Statements” of the International Auditing and Assurance Standards Board (IAASB). These standards require that we comply with our professional duties and plan and perform the assurance engagement to obtain a limited level of assurance to preclude that the above mentioned environmental and safety performance indicators are not prepared, in all material respects, in accordance with the aforementioned Reporting Criteria. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement. The choice of audit procedures is subject to the auditor’s own judgement. This includes the assessment of the risk of material misstatement in the Report under consideration of the Reporting Criteria.
Within the scope of our engagement, we performed amongst others the following procedures when conducting the limited assurance:
- A risk analysis, including a media search, to identify relevant information on Linde’s sustainability performance in the reporting period.
- Evaluation of the design and implementation of the systems and processes for the collection, processing and control of selected environmental and safety performance indicators included in the scope of this engagement, including the consolidation of the data.
- Inquiries of personnel on corporate level responsible for providing the data and information, carrying out internal control procedures and consolidating the data and information, including the explanatory notes.
- Evaluation of internal and external documentation, to determine whether the qualitative and quantitative disclosures are supported by sufficient evidence.
- An analytical review of the data and trend explanations submitted by all sites for consolidation at corporate level.
- Visits to four selected production sites in Malaysia (2), Sweden (2), and four selected regions in Southeast Asia, Eastern Asia / China, Northern Europe and Africa, to review the source data and the design and implementation of validation procedures at local and regional level.
- Evaluation of the overall presentation of the selected environmental and safety performance indicators in the Report.
Based on the procedures performed and evidences received to obtain limited assurance, nothing has come to our attention that causes us to believe that the selected environmental and safety performance indicators for the business year 2015, including explanatory notes, marked with the symbol ““ in the Report, available at http://corporateresponsibility.linde.com/cr-report/2015/measuring-sustainability/key-figures.html, are, in all material respects, not prepared in accordance with the Reporting Criteria.
This assurance report is issued based on an assurance engagement agreed upon with Linde. The assurance engagement to obtain limited assurance is issued on purpose of Linde and the assurance report is solely for information purposes of Linde on the results of the assurance engagement. This assurance report must not be used as basis for (financial) decision-making by third parties of any kind. We have responsibility only towards Linde. We do not assume any responsibility for third parties.
Munich, March 10, 2016
(German Public Auditor)