Responsibility of the auditors
Our responsibility is to form an independent opinion, based on our assurance procedures, on whether facts have come to our attention leading us to believe that in all material respects
- the systems and processes installed by the Company are not appropriate for compliance with the AccountAbility Principles; or
- the selected sustainability information in the Sustainability Report has not been prepared in compliance with the GRI criteria.
We also have been engaged to report on recommendations for the further development of sustainability management and sustainability reporting on the basis of the results of our assurance engagement.
The websites reviewed by us are marked "Reviewed 2011". Our engagement concerns the German version of the Sustainability Report. Data linked from these websites were not part of our review.
We conducted our independent assurance engagement in accordance with AA1000 Assurance Standard (AA1000AS) 2008 and also in accordance with International Standard on Assurance Engagements (ISAE) 3000.
These standards require that we fulfill our professional duties and plan and conduct the engagement in accordance with the principle of materiality so that we can form an opinion with moderate assurance1, which is the degree of assurance that was required by RWE AG. We are independent as defined by Section 3.2 of AA1000AS (2008). Due to our expertise and experience with non-financial assessments, sustainability management as well as social and ecological issues, we have the competencies required to conduct this independent assurance engagement. An independent assurance engagement performed to obtain moderate assurance1 is less substantial in scope than an independent assurance engagement performed to obtain high assurance2, with the result that a corresponding lower level of assurance is obtained. The selection of the issues to be examined is a matter for the dutiful judgement of the independent auditors performing the engagement.
We conducted examination procedures at the level of the headquarters – RWE AG, Essen, and, at the subsidiary level, particularly at RWE Power AG, Essen, RWE Deutschland AG, Essen, envia Mitteldeutsche Energie AG (enviaM), Chemnitz, RWE Dea AG, Hamburg, Essent Gruppe, ´s-Hertogenbosch (Nehterlands), RWE npower, Swindon, (UK), and RWE Transgas, Prag (Czech Republic).
With regard to compliance with the AccountAbility Principles we conducted the following examination procedures:
- Obtaining a fundamental understanding of the application of the AA1000 principles by interviewing persons responsible for stakeholder management at the Group headquarters and at selected locations;
- Collecting and evaluating documentation regarding stakeholder dialogue, communication with stakeholders as well as of evaluation and interpretation for the respective subsidiaries of RWE;
- understanding the relevant documentation for analysing and prioritising sustainability topics and realization in the specific CR-areas.
With regard to selected sustainability information in the Sustainability Report, our work included inter alia the following examination procedures:
- discussion with the employees responsible for reporting of sustainability information;
- examination of the systems and processes for data collection, calculation and reporting of sustainability information;
- functional examination of selected controls for the assurance of data quality;
- review of the GRI G3-Content Index in terms of consistence with the specifications in the report and its accuracy and completeness;
- analytical assessment of sustainability data as well as limited testing of detail on a sample basis.