Certification des commissaires aux comptes
Independent Auditor’s Assurance Report
To the readers of the Triodos online Annual Report 2014
We have reviewed the social and environmental data as included in the sections ‘’ and ’ (hereafter: the Social and Environmental Data) of Triodos Bank N.V. (further: the Company). The tables with data in our scope are shown with titles between “[ ]”.
Based on our review, nothing has come to our attention to indicate that the Social and Environmental Data are not presented, in all material respects, in accordance with the reporting criteria.
Basis for our conclusion
We conducted our review engagement in accordance with the Dutch Standard 3000: ”Assurance Engagements other than Audits or Reviews of Historical Financial Information”.
Our responsibilities under Standard 3000 and procedures performed have been further specified in the paragraph titled “Our responsibility for the review of the Social and Environmental Data”.
We are independent of the Company in accordance with the “Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten” (ViO) and other relevant independence requirements in The Netherlands. Furthermore we have complied with the “Verordening gedrags- en beroepsregels accountants” (VGBA).
We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
Responsibilities of the Management Board for the Social and Environmental Data
The Management Board is responsible for the preparation of the Social and Environmental Data in accordance with the internally developed guidelines, as described in the sections ‘Co-worker report’ and ‘Environmental report’. It is important to view the Social and Environmental Data in the context of these criteria. We believe these criteria are suitable in view of the purpose of our assurance engagement.
As part of this, the Management Board is responsible for such internal control as it determines is necessary to enable the preparation of the Social and Environmental Data that is free from material misstatement, whether due to fraud or error.
Our responsibility for the review of the Social and Environmental Data
Our objective is to plan and perform the review assignment in a manner that allows us to obtain sufficient and appropriate assurance evidence for our conclusion.
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.
The following procedures were performed:
- reviewing the suitability of the internal reporting criteria;
- evaluating the design and implementation of the systems and processes for the collection, processing and control of the data, including consolidation, for the Social and Environmental Data;
- interviews with relevant staff at head office and branch level responsible for providing the data;
- evaluating internal and external documentation, based on sampling, to determine whether the Social and Environmental Data are supported by sufficient evidence;
- conducting an analytical review of the data and trend explanations submitted by all branches for consolidation at group level.
Amstelveen, 22 April 2015
KPMG Accountants N.V.
P.A.M. de Wit RA