Independent assurance report
This document is a translation of the Finnish assurance report.
To the Management of Hansel Oy
We have been engaged by the Management of Hansel Oy (hereafter “Hansel”) to provide limited assurance on the sustainability information from the reporting period 1. January – 31. December 2016, which has been presented in all sub-sections of “Corporate Responsibility” section, all sub-sections of “GRI” section and “Personnel statistics” sub-section in “Organisation” sub-section of “Year 2016” section of Hansel’s Annual Report 2016 published in the web (hereafter “Corporate Responsibility Information”).
Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines G4 was used as the assurance criteria (hereafter “GRI G4 guidelines”).
Inherent limitations on the engagement
The inherent limitations on accuracy and completeness in data related to Corporate Responsibility Information are to be taken into account when reading our assurance report. The presented Corporate Responsibility Information is to be considered in connection with the explanatory information on data collection, consolidation and assessments provided by Hansel.
The Management of Hansel is responsible for the measuring, preparation and presentation of the Corporate Responsibility Information in accordance with the GRI G4 guidelines.
Our responsibility is to express an independent conclusion on Corporate Responsibility Information. We have conducted the engagement in accordance with ISAE 3000 (Revised). To the fullest extent permitted by law, we accept no responsibility to any party other than Hansel for our work, for this assurance report, or for the conclusions we have reached.
We are independent from the company according to the ethical requirements in Finland and we have complied with other ethical requirements, which apply to the engagement conducted.
We apply the International Standard on Quality Control 1 (ISQC 1) and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Summary of the work performed
A limited assurance engagement consists primarily of making inquiries of persons responsible for the preparation of Corporate Responsibility Information presented, and applying analytical and other evidence gathering procedures, as appropriate. 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 and consequently the level of assurance obtained in a limited assurance engagement is substantially lower.
In our engagement we have performed the following procedures:
- Interviews with members of Hansel personnel;
- An assessment of conformity with the reporting principles of GRI G4 guidelines in the presentation of the Corporate Responsibility Information;
- An assessment of coverage of the material aspects selected for the Corporate Responsibility Information the definition of reporting boundaries in the context of Hansel’s business operations and sector;
- An assessment of data management processes, information systems and working methods used to gather and consolidate the Corporate Responsibility Information;
- A review of the Corporate Responsibility Information with an assessment of information quality and reporting boundary definitions and;
- Assessment of data accuracy and completeness through a review of the original documents and systems on a sample basis.
Based on the assurance procedures performed, nothing has come to our attention that causes us to believe that the information subject to the assurance engagement is not prepared in accordance with the GRI G4 guidelines in all material respects.
Helsinki, 31. March 2017
KPMG Oy Ab