As surance-report from the independent auditor
To the management board of N.V. Luchthaven Schiphol
We have reviewed the Corporate Responsibility (hereafter ‘CR’) information described in the section ‘Sustainable Performance’ on pages 59 until 78 and in the section ‘Operational and socio-economic statements’ on pages 115 until 129 in the 2013 annual report of N.V. Luchthaven Schiphol (hereafter ‘Schiphol Group’)
In these sections of the annual report, Schiphol Group reports on its policy, operational management, events and performance relating to CR (hereafter ‘CR information’) in the 2013 reporting period.
A review is focused on obtaining limited assurance based on evidence gathering activities which are less exhaustive compared to audit engagements. Consequently, a review engagement provides a lower level of assurance compared to audit engagements.
We do not provide any assurance on the assumptions and feasibility of prospective information relating to CR, such as targets, expectations and ambitions, included in the annual report.
The management board of Schiphol Group is responsible for the preparation of CR information in the annual report. It is our responsibility to provide an assurance-report on the CR information, as explained in the paragraph ‘Reporting guidelines’ on pages 118 and 119 of the annual report.
Schiphol Group developed its reporting criteria based on G3.1 Guidelines of the Global Reporting Initiative (hereafter ‘GRI’). The CR information in the annual report is focused on the location Schiphol. The CR information about other entities is partly included in the annual report. Schiphol Group explained the scope of the report in the paragraph ‘Reporting Guidelines’ on pages 118 and 119 of the annual report. We consider the reporting criteria to be relevant and appropriate for our examination.
The CR information in the scope of our review is focused on the location Schiphol and does not cover all entities of Schiphol Group.
Our examination is focused on the review of specific relevant CR information for the main stakeholders of Schiphol group. Schiphol Group adequately explained the scope of our examination in the section ‘Operational and socio-economic statements’ in the paragraph ‘Reporting Guidelines’ on pages 118 and 119 in the annual report. We do not provide any assurance on other CR information included in the annual report, as this is outside the scope of our examination. The scope of our examination does not refrain us from concluding on the CR information in the annual report.
We have planned and performed our review in accordance with Dutch Law, including Standard 3410N ‘Assurance engagements related to sustainability reports’. Our main review procedures included:
- performing an analysis of Schiphol Group’s operating context and obtaining insight into the industry, relevant social issues, relevant laws and regulations as well as the characteristics of the organisation;
- reviewing the acceptability of the reporting policies and their consistent application, such as review of the outcomes of the stakeholder dialogue and the reasonableness of estimates made by management;
- with regard to the CR information in our assurance scope, reviewing the systems and processes for data gathering, internal controls and the aggregation process of data to the CR disclosures as presented in the annual report;
- with regard to the CR information in our assurance scope, reviewing internal and external documentation to determine whether the CR information in the annual report are adequately substantiated;
- evaluating the overall presentation of the CR information in the annual report, in line with Schiphol Group’s reporting criteria;
- assessing the consistency of CR information in the annual report with the information the information in the section ‘Operational and socio-economic statements’; and
- reviewing the application level according to the G3.1 Guidelines of GRI.
We believe that the evidence obtained from our examination is sufficient and appropriate to provide a basis for our conclusion.
Based on our review procedures performed, nothing has come to our attention that would cause us to conclude that, in al material respects, the CR information within the scope of our examination, as explained in paragraph ‘Reporting Guidelines’ on pages 118 and 119, do not provide a reliable and adequate presentation of the CR policy of Schiphol Group, the related operational management, events and performance in the reporting period, in accordance with Schiphol group’s reporting criteria.
Amsterdam, 13 February 2014
PricewaterhouseCoopers Accountants N.V.
Original has been signed by drs. S. Barendregt-Roojers RA