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Corporate Reporting 2015

Henkel Corporate Reporting 2015

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Sustainability Report 2015

Henkel Sustainability Report 2015

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Henkel Facts and Figures 2015

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Sustainability Report 2015

Independent Assurance Report

To the management board of Henkel AG & Co. KGaA, Düsseldorf

We have been engaged to perform an independent limited assurance engagement on selected qualitative and quantitative disclosures on materiality and stakeholder dialogue, disclosures on management approaches for the aspects on focus areas (energy and climate, water and wastewater; materials and waste; health and safety; social progress; palm oil) as well as the performance indicators in relation to the focus areas, published in the Henkel Sustainability Report 2015 (further “Report”), for the business year 2015, of Henkel AG & Co. KGaA, Düsseldorf (further “Henkel”). Selected qualitative and quantitative disclosures included in the scope of our assurance engagement are marked in the complementary GRI G4 Content Index, published online under sustainabilityreport.henkel.com/gri-index/ with the following symbol: “√”

It was not part of our engagement to review product or services 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 Henkel are responsible for the preparation of the Report. Henkel’s Report is orientated towards the principles and standard disclosures of the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative, supported by internal guidelines (further: 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-Codex), 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).

Practitioner’s Responsibility

Our responsibility is to express a conclusion based on our work performed and the evidences obtained on the qualitative and quantitative disclosures marked in the complementary GRI G4 Content Index with the following symbol: “√”

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 information above is not in accordance, in material respects, 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 activities 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 work, we performed amongst others the following procedures when conducting the limited assurance engagement:

  • Inquiries of personnel on corporate level, which are responsible for the materiality analysis, in order to gain an understanding of the processes for determining material sustainability topics and respective reporting boundaries of Henkel.
  • A risk analysis, including a media search, to identify relevant information on Henkel’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 the sustainability disclosures 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 information in the quantitative indicators.
  • Evaluation of internal and external documentation, to determine whether the qualitative and quantitative disclosures are supported by sufficient evidence.
  • Visit to the production site in Düsseldorf (Germany) to assess local data collection and reporting processes and the reliability of the reported data.
  • Comparison of the qualitative and quantitative disclosures with the corresponding information included in Henkel’s audited Financial Statements and Group Management Report for the business year 2015, which are referenced to in the GRI G4 Content Index.
  • Evaluation of the overall presentation of the selected qualitative and quantitative disclosures in the Report.

Conclusion

Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the selected qualitative and quantitative disclosures for the business year 2015 included in the scope of this engagement and published in the Report and marked in the complementary GRI G4 Content Index, available under http://sustainabilityreport.henkel.com/gri-index/ with “√”, are in all material respects not prepared in accordance with the Reporting Criteria. 

 

Recommendation

Without affecting the conclusion presented above, we recommend to further improve methods and processes for the determining indicators on waste water and emissions to air and water.

This assurance report is issued based on an assurance engagement agreed upon with Henkel. The assurance engagement to obtain limited assurance is issued on purpose of Henkel and the assurance report is solely for information purposes of Henkel 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 Henkel. We do not assume any responsibility for third parties.

 

Düsseldorf, February 24, 2016

KPMG AG
Wirtschaftsprüfungsgesellschaft

Simone Fischer
Wirtschaftsprüferin

ppa. Christian Hell