Independent Practitioner’s Limited Assurance Report
To ALDI Einkauf GmbH & Co. oHG, Mülheim an der Ruhr
We have been engaged to perform a limited assurance engagement on the sustainability information marked with “✓” in the International Report on Corporate Responsibility 2015 of ALDI Einkauf GmbH & Co. oHG, Mülheim an der Ruhr (hereafter the “Company”) for the period 01 January 2015 to 31 December 2015 (hereafter the “CR-Report”).
Company’s Management is responsible for the preparation and presentation of the CR-Report in accordance with the criteria as set out in the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) (hereafter the “GRI-Criteria”, exceptions are documented in the sections “About this report” and “GRI Index” of the CR-Report) and for the selection of the information to be assessed.
This responsibility includes the selection and application of appropriate methods to prepare the CR-Report as well as the use of assumptions and estimates for individual sustainability disclosures which are reasonable in the circumstances. Further more, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the CR-Report, which is free of material misstatements due to intentional or unintentional errors.
Audit Firm’s Independence and Quality Control
We have complied with the German professional provisions regarding independence as well as other ethical requirements.
The audit firm applies the national legal requirements and professional standards – in particular the Professional Code for German Public Auditors and German Chartered Auditors (“Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer“: “BS WP/vBP”) as well as the joint opinion of the Wirtschaftsprüferkammer (Chamber of German Public Auditors; WPK) and the Institut der Wirtschaftsprüfer (Institute of Public Auditors in Germany; IDW): Requirements to quality control for audit firms (“Gemeinsamen Stellungnahme der WPK und des IDW: Anforderungen an die Qualitätssicherung in der Wirtschaftsprüferpraxis”: “VO 1/2006”) – and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Our responsibility is to express an opinion on the sustainability information marked with “✓” in the CR-Report based on our work performed.
Within the scope of our engagement we did not perform an audit on external sources of information or expert opinions and on the reliability of the certificate systems used by the Company, referred to in the CR-Report.
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” published by IAASB. This Standard requires that we plan and perform the assurance engagement to obtain limited assurance whether any matters have come to our attention that cause us to believe that the sustainability information marked with “✓” in the CR-Report has not been prepared, in all material respects, in accordance with the GRI-Criteria.
In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance engagement and therefore significantly less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on the practitioner’s judgement. This includes the assessment of the risks of material misstatements of the sustainability information marked with “✓” in the CR-Report with regard to the GRI-Criteria.
Within the scope of our work we performed amongst others the following procedures:
- Obtaining an understanding of the structure of the sustainability organization
- Site visits of central departments
- Inquiries of personnel involved in the preparation of the CR-Report regarding the preparation process, the underlying internal control system and selected sustainability information
- Analytical procedures on selected sustainability information of the CR-Report
- Review of working documents and processes
- Assessment of the presentation of selected sustainability information in the CR-Report regarding the sustainability performance
Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the sustainability information marked with “✓” in the CR-Report of the Company for the period 1 January 2015 to 31 December 2015 has not been prepared, in all material respects, in accordance with the GRI-Criteria.
Emphasis of Matter – Recommendations
Without qualifying our conclusion above, we make the following recommendations for the further development of the Company’s sustainability management and sustainability reporting:
- Further standardization and formalization of reporting processes and the internal control system for sustainability information.
Restriction on Use and Distribution
We issue this report on the basis of the engagement agreed with the Company. The review has been performed for purposes of the Company and is solely intended to inform the Company about the results of the review. The report is not intended for any third parties to base any (financial) decision thereon. We do not assume any responsibility towards third parties.
Munich, 10 May 2016
Hendrik Fink ppa. Robert Prengel
(German Public Auditor)