Assurance report of the independent auditor
To: the readers of the Sustainability Report 2018
Our conclusion
- Flaring reduction compared to 2010.
- CO2 utilization.
- Compliance concerns raised
- Incidents closed
- Violations found and addressed
- Code of Ethics training completion
- Total Recordable Incident Rate (RIR)
- EHSS rate
- Hazardous substances released
- Fatalities
- Process safety Total Incident Rate
- Occupational Illness Rate
Basis for our conclusion
Reporting criteria
SCOPE OF THE REVIEW OF THE GROUP
Responsibilities of management for the sustainability information
Our responsibilities for the review of the sustainability information
- Performing an analysis of the external environment and obtaining an understanding of relevant social themes and issues, and the characteristics of the company;
- Evaluating the appropriateness of the reporting criteria used, their consistent application and related disclosures in the sustainability information. This includes the reasonableness of estimates made by the management board;
- Obtaining an understanding of the reporting processes for the sustainability information, including obtaining a general understanding of internal control relevant to our review;
- Identifying areas of the sustainability information with a higher risk of misleading or unbalanced information or material misstatements, whether due to fraud or error. Designing and performing further assurance procedures aimed at determining the plausibility of the sustainability information responsive to this risk analysis. These procedures included among others:
- Interviewing management and relevant staff at corporate and local level responsible for the sustainability results;
- Interviewing relevant staff responsible for providing the information for, carrying out internal control procedures on, and consolidating the data in the sustainability information;
- Determining the nature and extent of the review procedures for the group components and locations. For this, the nature, extent and risk profile of these components are decisive. Based thereon we selected the components and locations to visit. The visits to 7 production sites in the Kingdom of Saudi Arabia, Europe, United States of America and China are aimed at, on a local level, validating source data and evaluating the design and implementation of internal controls and validation procedures;
- Obtaining assurance information that the sustainability information reconciles with underlying records of the company;
- Reviewing, on a limited test basis, relevant internal and external documentation;
- Performing an analytical review of the data and trends in the information submitted for consolidation at corporate level;
- Evaluating the consistency of the sustainability information with the information in the Sustainability Report which is not included in the scope of our review;
- Evaluating the presentation, structure and content of the sustainability information;
- To consider whether the sustainability information as a whole, including the disclosures, reflects the purpose of the reporting criteria used.