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Raiffeisen Bank International | Sustainability Report 2017
The procedures selected depend on the auditor's judgment and included the following procedures in
particular:
- Inquiries of personnel on corporate level, which are responsible for the materiality analysis, in
order to gain an understanding of the processes for determining material sustainability topics and
respective reporting boundaries of the Company;
- Risk assessment, including a media analysis on relevant information concerning the sustainability
performance of the Company in the reporting period;
- Evaluation of the design and implementation of the systems and processes for the collection,
processing and control of the disclosures on environmental, social- and employees matters,
respect for human rights and anti-corruption and bribery, including the consolidation of the data;
- Inquiries of personnel on corporate level responsible for providing and consolidating and for
carrying out internal control procedures concerning the disclosures on concepts, risks, due
diligence processes, results and performance indicators;
- Inspection of selected internal and external documents in order to determine whether qualitative
and quantitative information is supported by sufficient evidence and presented in an accurate and
balanced manner;
- Visit at the network bank AO Raiffeisenbank (Moscow, Russia) to inquire personnel to assess
local data collection and reporting processes and the reliability of the reported data.
- Analytical evaluation of the data and trend explanations of quantitative disclosures, submitted by
all sites for consolidation at corporate level;
- Evaluation of the consistency of the for the Company applicable requirements of the Austrian
Sustainability and Diversity Improvement Act (§§ 243b and 267a UGB) and the GRI Standards
(Option “Core”) with disclosures and indicators in the report;
- Evaluation of the overall presentation of the disclosures;
The procedures that we performed do not constitute an audit or a review. Our engagement did not focus
on revealing and clarifying of illegal acts such as fraud, nor did it focus on assessing the efficiency of
management. Furthermore, it is not part of our engagement to review future-related disclosures and
statements from external information sources and expert opinions.
This assurance report is issued based on the assurance agreement concluded with the Company. Our
responsibility and liability towards the Company and any third party is subject to paragraph 8 of the
General Conditions of Contract for the Public Accounting Professions. The respective latest version of
the AAB is accessible at http://www.kpmg.at/aab.
Conclusion
Based on the procedures performed, nothing has come to our attention that causes us to believe that the
NFI report of the Company is not in accordance with the legal requirements of the Austrian Sustainability
and Diversity Improvement Act (§§ 243b and 267a UGB) and the sustainability reporting guidelines of the
Global Reporting Initiative (GRI Standards, Option “Core”) in all material respects.
Vienna, February 27, 2018
KPMG Austria GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Peter Ertl
Austrian Chartered Accountant