We were engaged by the Management of European Aeronautic Defence and Space Company EADS N.V. (EADS) to provide assurance on the 2009 data for selected environmental indicators in the EADS CR&S Report 2009 (further referred to as the “Report”). The Report, including the identiﬁcation of material issues, is the responsibility of the company’s management. Our responsibility is to issue an assurance report based on the engagement outlined below.
Our engagement was designed to provide limited assurance on whether the 2009 data for the following environmental indicators are, in all material respects, presented in accordance with EADS’ reporting principles:
- Total Energy consumption
- Total CO2 emissions
- Total Direct CO2 emissions
- Total Indirect CO2 emissions
The data for these indicators are shown by an asterisk (*) on page 65 together with the text “Within KPMG assurance scope.”
Procedures performed to obtain a limited level of assurance are aimed at determining the plausibility of information and are less extensive than those for a reasonable level of assurance.
Reporting Criteria and Assurance Standard
For the information covered by our engagement scope EADS applies criteria as detailed on page 63 of the Report. It is impor¬tant to view the data of the selected indicators in the context of this explanatory information. We believe that these criteria are suitable in view of the purpose of our assurance engagement.
We conducted our engagement in accordance with the Internation¬al Standard for Assurance Engagements (ISAE) 3000: Assurance Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board. This standard requires, amongst others, that the assurance team members possess the speciﬁc knowledge, skills and professional competencies needed to understand and review the information and that they comply with ethical requirements, including independence requirements.
We undertook the following procedures:
- Reviewed the systems and processes for collecting and processing the information for the selected environmental indicators as well as internal controls at corporate level relating to this information.
- Interviewed relevant staff at corporate level responsible for the reported information on the selected indicators.
- Reviewed the data submitted by all sites for central aggregation for the selected environmental indicators, together with an assessment of the indicator calculations and the quality of the data validation process at corporate level.
- Reviewed the reliability of the local data and the design and implementation of local validation processes at three sites in France and Germany.
Based on the procedures performed, as described above, nothing came to our attention to indicate that the 2009 data for the selected indicators are not, in all material respects, presented in accordance with the reporting criteria, as described in the section “Environmental Reporting Protocol” on page 63 of the Report.
Without affecting the conclusions presented above, we would like to draw the readers’ attention to the following:
For the ﬁrst time EADS has executed a worldwide data collection campaign for environmental data. The procedures in place to report on energy consumption and carbon emissions could be further improved. In order to enhance the robustness of the environmental data management systems in general we advise EADS to strengthen the internal controls, by stepping up checks on data quality across all organisational levels and tightening up documentation of these checks.
Amstelveen, 26 April 2010 KPMG Sustainability
W. J. Bartels Partner