Independent assurance statement

BV Assurance

At Nestlé we believe that, to succeed as a business in the long-term and create value for our shareholders, we must also create value for society. Our aim is to provide safe, responsibly produced food and beverages of the highest quality. But we must do this in a way which protects natural resources for future generations and ensures the people and communities along our supply chain prosper.

In 2012, we launched our UK & Ireland Creating Shared Value Plan which included a range of targets from reducing our water use to sourcing certified sustainable cocoa to help us meet these challenges. One year on and we are proud to update you on the progress we have made and our determination to do better in the future.

 

 

Bureau Veritas’ Independent Assurance Statement


To the stakeholders of Nestlé UK Ltd.

Introduction and objectives

Bureau Veritas UK Ltd has provided independent assurance on the content and information contained within Nestlé UK Ltd.’s (Nestlé’s) Nestlé in Society CSV Report 2015 (‘the Report’). The overall aim of the assurance process is to provide assurance to Nestlé‘s stakeholders that the information presented within the Report is free from material error or omissions.

Responsibilities of the verification provider

The preparation of the Report is the sole responsibility of Nestlé. The verifier has an obligation to stakeholders and users of the report and is exclusively responsible for the content of this assurance statement. Nestlé has provided access to the documentation and data required to undertake the verification process and Bureau Veritas is confident that no material information has been withheld.

Boundary and Scope

The information and data reviewed as part of this assurance engagement cover the reported performance for Nestlé’s UK & Ireland operations for the period: 01 January 2014 – 31 December 2015.

Bureau Veritas assurance protocol has been used to conduct this assurance engagement, which is based on current best practice assurance standards including ISAE3000 and AA1000AS. A limited level of assurance was applied, as defined by ISAE3000.

Methodology

In order to form its conclusions, Bureau Veritas conducted the activities outlined below:

  • Interviews with key content owners at Nestlé (Corporate Office);
  • Sampling of statements and information presented in the report;
  • Review of supporting source documentation for the sampled data and the claims made (including: documentary reviews, external third party reports, internal communications etc.);

Bureau Veritas Opinion

Based on our assurance activities, no evidence has come to our attention to suggest that:

  • the reviewed information within the scope of our assurance does not provide a fair representation of the performance for the defined period; and
  • there are significant omissions which could affect stakeholders’ ability to make informed judgements on Nestlé’s reported performance.
Such opinion is based on work undertaken and defined herein. Certain limitations and exclusions apply and are included below but these do not detract from the assurance opinion stated.

Limitation and Exclusions

Excluded from the scope of our work is:

  • Review of the materiality assessment conducted by Nestlé;
  • Information derived directly from the Nestlé S.A. CSV (Nestlé Global) report 2015, which is an assured report as well;
  • Any information not directly linked to the selected information;
  • Activities outside the defined reporting period;
  • Company strategy and position statements (including any expression of opinion, belief, aspiration, expectation or aim);
This independent statement should not be relied upon to detect errors, omissions or misstatements that may exist within Nestlé’s reported information. The scope of our work was defined and agreed in consultation with Nestlé.

Statement of Independence, impartiality and competence

Bureau Veritas is an independent professional services company that specialises in quality, health, safety, social and environmental management advice and compliance with over 180 years history in providing independent verification and assurance services. Bureau Veritas has implemented a code of ethics across its business which ensures that all our staff members maintain high standards of integrity and independence. We are particularly vigilant in the prevention of conflicts of interest. Bureau Veritas has a number of existing commercial contracts with Nestlé. Our assurance team does not have any involvement in any other projects with Nestlé outside those of an independent assurance scope and we do not consider there to be a conflict between the other services provided by Bureau Veritas and that of our assurance team.

London, August 2016