other evidence gathering procedures, as appropriate. Our engagement included: assessing the appropriateness of the selected indicators presented in the Sustainability Report, the suitability of the criteria, evaluating the appropriateness of the methods, policies and procedures used by REWE (Romania) S.R.L. in the preparation of the selected indicators presented in the Sustainability Report under the engagement circumstances, and the reasonableness of estimates made by the Company. The procedures performed also included: • interviews with the members of the Company’s management, including the team responsible for sustainability reporting and the team responsible for managing the Company’s sustainability reporting; • interviews with the personnel responsible for preparing the selected indicators presented in the Sustainability Report and collecting the underlying data; • inspection of selected internal and external records to determine whether the quantitative and qualitative information regarding the selected indicators is supported by sufficient evidence and presented in an accurate and balanced manner; • evaluation of the processes used for data collection, validation, and reporting, as well as the relevance and reliability of data through a survey conducted on a sample referring to the selected indicators; • tracing the source data used to determine the quantitative information, based on a sample related to the selected indicators; • verifying the mathematical accuracy of the calculation of the selected indicators. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. As part of this engagement, we have not performed any procedures by way of audit, review, or verification of the sources from which the selected nonfinancial indicators were extracted. Criteria We evaluated the selected indicators using relevant criteria, including the reporting requirements in accordance with the GRI Standards and the definitions and criteria in the chapter: “Assurance of selected non-financial indicators, Summary of externally assured indicators, definitions and criteria,” in the Company’s Sustainability Report for the year ended 31 December 2023. Conclusion Our conclusion has been formed based on the basis of, and is subject to, the matters outlined in this report. We consider that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Based on the procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the selected indicators presented in the Sustainability Report of REWE (Romania) S.R.L. as of and for the year ended 31 December 2023, have not been prepared, in all material respects, in accordance with the Criteria. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS
RkJQdWJsaXNoZXIy MjUyMDg2Nw==