SOLVAY - Asking more from chemistry

121

ADDENDUM

SOLVAY | 2015 COMPLEMENTARY ANNUAL REPORT

2. EXTERNAL ASSURANCE

Solvay SA/NV

Limited assurance report of the Statutory

Auditor on a selection of social, environmental

and other sustainable development information

for the year ended 31 December 2015

Pursuant to your request and in our capacity of Statutory Auditor of Solvay

SA/NV, we hereby present you our limited assurance report on a selection

of social, environmental and other sustainable development information

disclosed in chapters “Sustainability Statement”, “Environmental Perfor-

mance”, “Social Performance” of Solvay Complementary Annual Report on

Sustainable Development informations for the year ended 31 December

2015 (the “Complementary Annual Report”), identified by the symbol

Responsibility of the Company

This selection of information (the “Information”) extracted from the Com-

plementary Annual Report 2015 has been prepared under the responsibility

of Solvay Group management, in accordance with internal measurement and

reporting principles used by Solvay Group (the “Reporting Framework”). The

Reporting Framework consists of specific definitions and assumptions that

are summarized in the Complementary Annual Report.

Responsibility of the Statutory Auditor

It is our responsibility, based on the procedures performed by us, to express

limited assurance on whether the Information identified by the symbol

in the Complementary Annual Report is prepared, in all material respects,

in accordance with the Reporting Framework.

We conducted our procedures in accordance with the international standard as

defined in ISAE (International Standard on Assurance Engagements) 3000

With respect to independence rules, these are defined by the respective legal

and regulatory texts as well as by the professional Code of Ethics, issued by

the International Federation of Account (“IFAC”).

Nature and scope of procedures

We have carried out the following procedures to obtain limited assurance on

whether the Information selected by Solvay and identified by the symbol

in the Complementary Annual Report does not contain any material errors

that would call into question its preparation, in all material respects, in ac-

cordance with the Reporting Framework. A higher level of assurance would

have required more extensive procedures.

We performed the following procedures:

•

We have assessed the appropriateness of the Reporting Framework with

respect to its relevance, completeness, neutrality, clarity and reliability, by

taking into consideration, when relevant, the sector reporting practices.

•

We have verified the set-up within Solvay Group of the process to obtain,

consolidate and check the selected Information with regard to its com-

pleteness and consistency. We have familiarized ourselves with the internal

control and risk management procedures relating to the compilation of the

information. We have conducted interviews with individuals responsible

for social, environmental and other sustainable development reporting.

•

We have determined the nature and scope of our tests and procedures

based on the nature and importance of the Information with respect to

the characteristics of Solvay Group, the human resources and environ-

mental challenges of its activities, its sustainability strategy, as well as

on industry best practices.

Sections covered:

“Employment” (G4-10, G4-LA1), “Labor and management relations” (G4-LA8), “Occupational health and safety” (G4-LA6), “Training and edu-

cation” (G4-LA9), “Diversity and equal opportunity” (G4-LA12), “Process safety, emergency preparedness and response”, “Solvay Way, our way of doing business”

(G4-35, G4-36), “Solvay Way profile in 2015”, “Results of the SPM analysis” (G4-2), “Energy consumption within Solvay” (G4-EN3), “Energy intensity” (G4-EN5),

“Reduction of energy consumption” (G4-EN6), “Water intake” (G4-EN8), “Direct greenhouse gas emissions (Scope 1) (G4-EN15), “Indirect greenhouse gas (GHG)

emissions (Scope 2)” (G4-EN16), “Greenhouse gas (GHG) emissions intensity” (G4-EN18), “Reduction of greenhouse gas (GHG) emissions” (G4-EN19), “Emissions

of ozone-depleting substances (ODS)” (G4-EN20), “NOX, SOX, and other significant air emissions” (G4-EN21), “Water effluents management” (G4-EN22), “Total

weight of waste by type and disposal method” (G4-EN23), “Preventing spills and protecting subsoil” (G4-EN24), “Protecting subsoil from contamination”

ISAE 3000 – Assurance engagements other than audits or reviews of historical information

G4-33