Limited Assurance Report of the Independent Auditor regarding selected sustainability disclosures
To the Board of Management of Daimler AG, Stuttgart
We have performed an independent limited assurance engagement on the indicators energy consumption, CO2 emissions, water consumption and waste as well as the information on corporate citizenship published in the Sustainability Report (further “Report“) of Daimler AG, Stuttgart (further “Daimler”) for the year from January 1 to December 31, 2019.
The selected sustainability disclosures in the scope of our assurance engagement are listed in the Report Profile on page 192 of the Report (pdf).
The Board of Management of Daimler is responsible for the preparation of the Report in accordance with the reporting criteria. Daimler applies the principles and standard disclosures of the GRI Standards of the Global Reporting Initiative, the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain (Scope 3) Standard of the Greenhouse Gas Protocol initiative, in combination with internal guidelines (further: Reporting Criteria).
This responsibility of the legal representatives 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 under the given circumstances. Furthermore, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the Report in a way that is free of – intended or unintended – material misstatements.
Independence and quality assurance on the part of the auditing firm
We are independent from the company in accordance with the requirements of independence and quality assurance set out in legal provisions and professional pronouncements and have fulfilled our additional professional obligations in accordance with these requirements.
Our audit firm applies the legal provisions and professional pronouncements for quality assurance, in particular the professional code for German Public Auditors and Chartered Accountants (in Germany) and the quality assurance standard of the German Institute of Public Auditors (Institut der Wirtschaftsprüfer, IDW) regarding quality assurance requirements in audit practice (IDW QS 1).
Our responsibility is to express a conclusion based on our work performed on the information above within a limited assurance engagement.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” published by IAASB. This standard requires that we comply with our professional duties and plan and perform the assurance engagement to obtain a limited level of assurance to preclude that the information above for the period from January 1 to December 31, 2019 is not in accordance, in material respects, with the aforementioned Reporting Criteria. We do not, however, issue a separate conclusion for each sustainability disclosure. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore significantly less assurance is obtained than in a reasonable assurance engagement. The choice of audit procedures is subject to the auditor’s own judgement.
Within the scope of our engagement, we performed amongst others the following procedures:
- A risk assessment, including a media research, of relevant information about the sustainability performance of Daimler in the reporting period.
- Assessment of the design and implementation of the systems and processes for the collection, processing and control of the sustainability disclosures included in the scope of this engagement, including the consolidation of the data.
- Inquiries of personnel on group level responsible for providing the data, carrying out internal control procedures and consolidating the data on the quantitative indicators.
- Analytical evaluation of data and trends of quantitative information which are reported by all sites on group level.
- Evaluation of selected internal and external documents.
- Assessment of local data collection and reporting processes and reliability of reported data via a sampling survey in Bremen, Wörth (both Germany) and Tuscaloosa (USA).
- Assessment of the overall presentation of the selected sustainability disclosures.
Based on the procedures performed and the evidence received to obtain assurance, nothing has come to our attention that causes us to believe that selected sustainability disclosures for the business year from January 1 to December 31, 2019 published in the Report are, in all material respects, not prepared in accordance with the Reporting Criteria.
This report is issued for purposes of the Board of Management of Daimler AG, Stuttgart, only. We assume no responsibility with regard to any third parties.
Our assignment for the Board of Management of Daimler AG, Stuttgart, and professional liability is governed by the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) in the version dated January 1, 2017 (https://www.kpmg.de/bescheinigungen/lib/aab_english.pdf). By reading and using the information contained in this report, each recipient confirms notice of provisions of the General Engagement Terms (including the limitation of our liability for negligence to EUR 4 million as stipulated in No. 9) and accepts the validity of the General Engagement Terms with respect to us.
Stuttgart, April 22, 2020 KPMG AG Wirtschaftsprüfungsgesellschaft
[Original German version signed by:]
[German Public Auditor]
[German Public Auditor]