Bureau Veritas Independent Assurance Statement
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1 Bureau Veritas Independent Assurance Statement To: The Stakeholders of Nestlé S.A. Introduction Bureau Veritas UK has been engaged to provide external assurance to the stakeholders of Nestlé SA (Nestlé) over the provision of information relating to its Creating Shared Value (CSV) reporting and programmes in the Creating Shared Value section of the Nestlé website [ The preparation of the content of the CSV section of its website is the sole responsibility of Nestlé. Building on previous years, the assurance process was designed to understand how Nestlé identifies its material risks and emerging issues in a continually changing environment, and to challenge Nestlé s in its CSV implementation, performance and reporting. The objectives, scope, methodology, limitations and exclusions of our work are detailed below. Objectives of Assurance The objectives were to: 1. provide reasonable assurance over the stated content within the CSV section of its website for the reporting period including assurance against the report s adherence to the GRI G3 Sustainability Reporting Guidelines and Nestlé s stated GRI application level; and 2. provide an impartial commentary on the implementation of CSV, its reporting process and associated systems and, where appropriate, propose recommendations for future development. Nestlé recognises the need for a robust, transparent assurance process to ensure continued credibility and to act as a tool to drive continual performance improvement in its CSV implementation and associated external reporting. Therefore, in addition to our commentary on the reporting processes, we comment on Nestlé s responses to the recommendations made in our previous assurance statement(s). We also provide further recommendations below based on this period s assurance, with more detail included in a separate report to the management of Nestlé. 1
2 Scope and Methodology The scope of the assurance included: 1. a review of relevant CSV activities undertaken by Nestlé over the reporting period 1 January 2009 to 31 December 2009; 2. a review of information relating to Nestlé s CSV issues, implementation, responses, performance data, case studies and underlying systems to manage relevant information and data; and 3. an evaluation of Safety, Health and Environmental (SHE) data and systems across a sample of global operational sites. To conduct the assurance we undertook the following: verification of performance data and factual information contained within the CSV section of the aforementioned website including an initial review of newly developed KPIs; interviews and follow-up communication with 48 key management staff predominantly at Nestlé s Head Office in Vevey, Switzerland; review of processes for identification and collation of relevant information, report content and performance data from global group operations; visits (by Bureau Veritas global auditor network) to nine operational factories spanning eight countries, to evaluate SHE data management, reliability and accuracy; a visit to Nestlé Brazil to review the understanding and implementation of CSV policies and related processes presented within the CSV Section of the website at a market level, including the door-to-door distribution of Popularly Positioned Products (PPPs); and a check of the finalised GRI index table and subsequent referenced information contained within the documents stated within the table. Opinion Based on our work, it is our opinion that the CSV Section of the website: progresses Nestlé s CSV related reporting with updated responses to some of the key challenges it faces, providing readers with continued understanding and context; includes information that is reliable, understandable and clearly presented, and provides a reasonable account of relevant activities and performance over the reporting period on CSV related activities from across the business; presents a continuation of discussions around main issues introduced in previous CSV reporting and as such, does not omit any issues considered to be of material importance; and has been prepared in accordance with the GRI Reporting Framework including appropriate consideration of the Reporting Principles and necessary indicators to meet the requirements of GRI Application Level B+. 2
3 Understanding and implementation of CSV policies and related processes in Nestlé Brazil Bureau Veritas undertook an assessment between February 2010 of the implementation of the CSV strategy and objectives by Nestlé Brazil within its market. This included over 20 interviews with senior managers and other employees in the Sao Paulo Head Office and the Nescafe manufacturing site in Araras, and a tour of the latter. Nestlé Brazil s Door-to-Door distribution model of its popularly positioned products was also reviewed, with visits to its micro distributor, independent sales representatives and bottom of pyramid consumers. It is our opinion that Nestlé Brazil has been effectively implementing the CSV strategy, policies and processes for a number of years. In particular, Nestlé Brazil demonstrates a high level of commitment to the 3 pillars of CSV (Nutrition, Water and Rural Development) through its existing Nutrir, Cuidar and Saber programmes. Current good practice could now be further enhanced through more effective measurement of the impacts of such programmes in order to demonstrate true value creation. Progress and Recommendations Nestlé continues to provide a balanced account of its present position and performance, in particular through increased explanation of the CSV concept throughout the value chain and its own compliance activities. However, as a key area of stakeholder interest, Nestlé should continue to progress the level and detail of compliance reporting in future cycles. Nestlé has further improved clarity in the reporting of its CSV governance, accountability and management structures in its reporting. In particular this has been achieved through additional disclosure over its approach to materiality determination and the newly formed CSV Alignment Board. Looking forward, Nestlé should now demonstrate to stakeholders how these governance mechanisms are used to inspire and empower individual markets towards business decisions aligned with its overall CSV aspirations. SHE data reporting continues to be robust and well understood at factory level. KPIs have been reviewed for applicability and in some instances new KPIs developed, which better reflect the CSV activities of Nestlé. These KPIs are supported by additional content on the website, demonstrating how key issues are being managed in day-to-day operations. Nestlé s increased use of the internet for reporting and communicating CSV concepts and performance (both the CSV section of and is a positive development. Nestlé should develop these platforms towards providing stakeholders with dynamic and real-time reporting of compliance and performance information. Nestlé should consider how it could utilise online CSV in the future to effectively demonstrate to stakeholders how it is addressing issues with a significant societal interest across its entire value chain. For example, child labour is an issue associated with many types of agriculture yet Nestlé s current CSV reporting on this issue focuses on activities concerning cocoa initiatives 3
4 and does not reflect the undertaking of any similar activities across its wider agricultural supply chain. This opinion has been formed on the basis of, and is subject to, the inherent limitations outlined below in this independent assurance statement. The assurance work was planned and carried out to provide reasonable, rather than absolute, assurance and we believe it provides a reasonable basis for our conclusions. Limitations and exclusions Excluded from the scope of our work is information relating to: activities outside the defined reporting period and scope; statements of commitment to, or intention to, undertake action in the future; statements of position, opinion, belief and / or aspiration; any additional content hyperlinked from that is not specifically identified as having been assured by Bureau Veritas content that presents the opinions of external parties. Much of the operating financial data in the CSV section of the website is referenced from Nestlé s Annual Reporting and Accounts, which is separately audited by an external auditor and therefore excluded from the scope of the Bureau Veritas assurance. This independent statement should not be relied upon to detect all errors, omissions or misstatements that may exist. 4
5 Statement by Bureau Veritas of independence, impartiality and competence Bureau Veritas is an independent professional services company that specialises in quality, health, safety, social and environmental management advice and compliance with over 180 years history in providing independent assurance services and an annual turnover in 2009 of Euros 2.65 billion. Bureau Veritas has implemented a Code of Ethics across its business which ensures that all our staff maintain high standards in their day to day business activities. We are particularly vigilant in the prevention of conflicts of interest. Bureau Veritas has a number of existing commercial contracts with Nestlé. Our assurance team does not have any involvement in any other projects with Nestlé outside those of an independent assurance scope and we do not consider there to be a conflict between the other services provided by Bureau Veritas and that of our assurance team. Our assurance team completing the work for Nestlé has extensive knowledge of conducting assurance over environmental, social, health, safety and ethical information, systems, and with over 25 years combined experience in this field, an excellent understanding of good practice in corporate responsibility reporting and assurance. Bureau Veritas Solutions London, February,
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