Independent Assurance Report
Deutsche Post AG, Bonn Corporate Responsibility Report 2013
Our engagement applied to the German online version of the Corporate Responsibility Report, which describes the sustainability performance of the Company. This text is a translation of the Independent Assurance Report issued in German language - the German text is authoritative. Statements as well as expert opinions in the report were not in scope of our engagement.
To Deutsche Post AG, Bonn
We have been engaged to perform a limited assurance engagement on selected content of the online version of the Corporate Responsibility Report of Deutsche Post AG, Bonn, (hereinafter: the Company), for the business year from 1 January to 31 December 2013 (hereinafter: “Corporate Responsibility Report”).
The company's Board of Management is responsible for the proper preparation of the report in accordance with the criteria stated in the Sustainability Reporting Guidelines Vol. 3.1 (pp. 7 to 17) of the Global Reporting Initiative (GRI):
- Stakeholder Inclusiveness,
- Sustainability Context,
- Comparability and
This responsibility includes the selection and application of appropriate methods to prepare the report and the use of assumptions and estimates for individual sustainability disclosures which are reasonable in the circumstances. Furthermore, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the Corporate Responsibility Report.
Our responsibility is to express a conclusion based on our work performed as to whether anything has come to our attention that causes us to believe that the information marked with the label PWC certified in the Corporate Responsibility Report of the Company for the business year from 1 January to 31 December 2013 have not been prepared, in all material respects, in accordance with the above mentioned criteria of the Sustainability Reporting Guidelines Vol. 3.1 (pp. 7 to 17) of the GRI.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000. This Standard requires that we comply with ethical requirements and plan and perform the assurance engagement, under consideration of materiality, in order to provide our conclusion with limited assurance.
In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance engagement (for example, an audit of financial statements in accordance with § (Article) 317 HGB ("Handelsgesetzbuch": "German Commercial Code")), and therefore less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on the practitioner's judgment.
Within the scope of our work we performed amongst others the following procedures:
- Inquiries of personnel from the divisions responsible for the preparation of the Corporate Responsibility Report regarding the process to prepare the reporting of sustainability information and the underlying internal control system;
- Inspection of documents regarding the corporate sustainability strategy as well as gaining an understanding of the sustainability management structure, the stakeholder dialogue and the development process of the Company's sustainability program;
- Inquiries of personnel in the corporate functions that are responsible for the individual chapters of the Corporate Responsibility Report;
- Recording of the processes for the collection, analysis, validation and aggregation of Corporate Responsibility data as well as inspection of their documentation and examination of the data on a sample basis;
- Performance of site visits as part of the inspection of processes for collecting, analyzing and aggregating of data regarding employees and road fleet at:
- DHL Supply Chain, USA;
- DHL Express, USA;
- DHL Supply Chain, USA;
- Analytical procedures on data included in the Corporate Responsibility Report;
- Reconciliation of selected contents with the respective content in the annual report;
- Gaining further evidence for selected content of the Online Version through inspection of internal documents (e.g. board and council decisions, internal audits reports) and contracts as well as analysis of data that has been generated through IT system report.
Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the information marked with the label in the Company's Corporate Sustainability Report for the business year from 1 January to 31 December 2013 has not been prepared, in all material respects, in accordance with the above mentioned criteria of the Sustainability Reporting Guidelines Vol. 3.1 (pp. 7 to 17) of the GRI.
Emphasis of Matter - Recommendations
Without qualifying our conclusion above, we make the following recommendations for the further development of the Company's corporate responsibility management and reporting:
- Involving internal and external stakeholders, the Company has conducted a materiality analysis from which it derived its materiality matrix. Also with view to new requirements resulting from GRI's new G4 guidance, we recommend to the Company to base the deduction of fields of action, goals and measures consequently on the materiality analysis.
- In this year, the Company has again continued to improve its systems and processes for the calculation of its CO<sub>2</sub> footprint. Adding to this, we recommend to the Company to consequently further develop data collection processes for material performance indicators which are considered for the management of goals derived from the materiality analysis.
Düsseldorf, March 11, 2014
Michael Werner ppa. Aissata Touré
Wirtschaftsprüferin(German Public Auditor)