Appendix

Assurance Report of the Independent Auditor regarding Sustainability Information1

To the legal representatives of Daimler AG, Stuttgart

We have performed an independent assurance engagement on selected qualitative and quantitative sustainability disclosures in the Sustainability Report 2020 (further “Report”) for the business year from January 1 to December 31, 2020 of Daimler AG, Stuttgart (further “Company” or “Daimler”).

For the selected qualitative and quantitative sustainability disclosures CO2 emissions (scope 1, scope 2 and scope 3), energy consumption, waste, water withdrawal and the information on corporate citizenship as well as the qualitative disclosures in the appendix „How we calculate and document our CO2 emissions“ (further “sustainability disclosures”) a limited assurance engagement was performed.

For the selected quantitative sustainability indicators CO2 emissions of total passenger car fleet in Europe 2020, GHG fleet figures for CO2 emissions of 2020 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2020 in l/100km (further “sustainability indicators”), a reasonable assurance engagement was performed.

Responsibility of the legal representatives

The legal representatives of Daimler are responsible for the preparation of the Report in accordance with the Reporting Criteria. Daimler’s Report applies the principles and standard disclosures of the Global Reporting Initiative (GRI) Sustainability Reporting Standards, the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain (Scope 3) Standard of the Greenhouse Gas Protocol Initiative by the World Resources Institute and the World Business Council for Sustainable Development, in combination with internal guidelines, as Reporting Criteria (further: “Reporting Criteria”).

The responsibility includes the selection and application of appropriate methods to prepare the Report and the use of assumptions and estimates for individual qualitative and quantitative sustainability disclosures, which are reasonable under the circumstances. Furthermore, this 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.

Practitioner’s Responsibility

Our responsibility is to express a conclusion based on our work performed within the assurance engagement on the sustainability indicators and the sustainability disclosures described above.

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 plan and perform the assurance engagement to obtain limited assurance whether any matters have come to our attention that cause us to believe that the above-mentioned sustainability disclosures of the entity for the business year January 1 to December 31, 2020 have not been prepared, in all material respects, in accordance with the Reporting Criteria. We do not, however, issue a separate conclusion for each disclosure. As the assurance procedures performed in a limited assurance engagement are less comprehensive than in a reasonable assurance engagement, the level of assurance obtained is substantially lower. The choice of assurance procedures is subject to the auditor’s own judgement.

Furthermore, we have to comply with our professional duties and to plan and perform the assurance engagement in such a way that we, respecting the principle of materiality, reach our conclusion with a reasonable level of assurance on the above-mentioned sustainability indicators. The assurance of the sustainability indicators encompasses the performance of assurance procedures to obtain evidence for the information included in the Report. The choice of assurance procedures is subject to the auditor’s own judgement.

Within the scope of our engagement, we performed amongst others the following procedures when conducting the limited assurance:

  • An evaluation of the process for determining material aspects and respective boundaries, including results of Daimler’s stakeholder engagement.
  • A risk analysis, including a media search, to identify relevant sustainability aspects for Daimler in the reporting period.
  • Interviewing management at corporate level responsible for sustainability performance goal setting and monitoring process.
  • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the data on sustainability performance indicators, including the consolidation of the data.
  • Interviews with relevant staff at corporate level responsible for providing the data, carrying out internal control procedures and consolidating the data.
  •  Analytical evaluation of data and trends of quantitative information which are reported by all sites on group level.
  • Evaluating internal and external documentation to determine whether selected qualitative claims and quantitative indicators on sustainability performance are supported by sufficient evidence.
  • Assessment of local data collection and reporting processes and reliability of reported data via sampling survey in Vitoria (Spain), Gaggenau and Rastatt (both Germany).

In addition, we conducted the following procedures to obtain reasonable assurance:

  • An evaluation of the design, existence, and testing of the operation of the systems and methods used to collect and process data reported for CO2 emissions of total passenger car fleet in Europe 2020, GHG fleet figures for CO2 emissions of 2020 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2020 in l/100km, including the aggregation of the data into the information as presented on the Report.
  • Auditing the 2020 data using internal and external documentation in order to determine in detail whether the data correspond to the information in the relevant underlying sources, and whether all the relevant information contained in such underlying sources has been included in Daimler’s Report.

In our opinion, we obtained sufficient and appropriate evidence for reaching a conclusion for the assurance engagement.

Independence and Quality Assurance on the Part of the Auditing Firm

In performing this engagement, we applied the legal provisions and professional pronouncements regarding independence and 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).

Conclusions

Based on the procedures performed and the evidence obtained for the limited assurance, nothing has come to our attention that causes us to believe that the selected qualitative and quantitative sustainability disclosures CO2 emissions (scope 1, scope 2 and scope 3), energy consumption, waste, water withdrawal and the information on corporate citizenship as well as the qualitative disclosures in the appendix „How we calculate and document our CO2 emissions“ of Daimler AG for the business year from January 1 to December 31, 2020, published in the Report, are not prepared, in all material respects, in accordance with the Reporting Criteria.

In our opinion the selected quantitative sustainability indicators CO2 emissions of total passenger car fleet in Europe 2020, GHG fleet figures for CO2 emissions of 2020 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2020 in l/100km in the Report of Daimler AG for the business year from January 1 to December 31, 2020 are presented, in all material respects, in accordance with the Reporting Criteria.

Restriction of use/Clause on General Engagement Terms

This assurance report is issued for purposes of the legal representatives of Daimler AG, Stuttgart, only. We assume no responsibility with regard to any third parties.

Our assignment for legal representatives of Daimler AG, Stuttgart, and professional liability as described above was 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 assurance report, each recipient confirms notice of the provisions contained therein including the limitation of our liability as stipulated in No. 9 and accepts the validity of the General Engagement Terms with respect to us.

Stuttgart, March 29, 2021

KPMG AG
Wirtschaftsprüfungsgesellschaft

[Original German version signed by:]

Mokler
Wirtschaftsprüfer
[German Public Auditor]

ppa. Auer

1 Our engagement applied to the German version of the Report 2020. This text is a translation of the Independent Assurance Report issued in German, whereas the German text is authoritative.

Provider/Privacy

Daimler AG Mercedesstraße 120
70372 Stuttgart
Germany
Tel.: +49 711 17 0
E-Mail: dialog@daimler.com

Represented by the Board of Management: Ola Källenius (Chairman), Martin Daum, Renata Jungo Brüngger, Wilfried Porth, Markus Schäfer, Britta Seeger, Hubertus Troska, Harald Wilhelm

Chairman of the Supervisory Board: Bernd Pischetsrieder

Commercial Register Stuttgart, No. HRB 19360
VAT registration number: DE 81 25 26 315