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Raiffeisen Bank International | Sustainability Report 2018
Management Overview Foreword
of sustainability
Responsible
banker
Fair partner –
Human Resources
Fair partner –
Inhouse ecology
Engaged
citizen
GRI index and
Assurance report
Assurance report
This report is a translation of the original report in German, which is solely valid.
Independent Assurance Report on the Non Financial
Reporting for the Financial Year 2018
We have performed an independent assurance engagement in connection with the combined
consolidated non-financial report 2018 (the “NFI-report”) of
Raiffeisen Bank International AG,
(“the Company“).
Management’s Responsibility
The Company's management is responsible for the proper preparation of the NFI-report in accordance
with the reporting criteria. The Company applies 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”) as reporting criteria and publishes the NFIreport
as “Sustainability Report 2018”.
The responsibility of the legal representatives of the company includes the selection and application of
reasonable methods for sustainability reporting (especially the selection of material topics) as well as the
use of assumptions and estimates for individual sustainability disclosures that are reasonable under the
circumstances. Furthermore, the responsibility includes the design, implementation and maintenance of
systems, processes and internal controls relevant for the preparation of the sustainability reporting in a
way that is free of – intended or unintended – material misstatements.
Auditors‘ Responsibility
Our responsibility is to state whether, based on our procedures performed, anything 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.
The engagement scope included the Sustainability Report regarding the GRI Standards listed in the GRIIndex.
References to other formats of reporting stated in the GRI-Index were assessed for GRI
conformity.
Our engagement was conducted in accordance with the International Standard on Assurance
Engagements (ISAE 3000) applicable to such engagements. These standards require us to comply with
our professional requirements including independence requirements, and to plan and perform the
engagement to enable us to express a conclusion with limited assurance, taking into account materiality.
An independent assurance engagement with the purpose of expressing a conclusion with limited
assurance is substantially less in scope than an independent assurance engagement with the purpose of
expressing a conclusion with reasonable assurance, thus providing reduced assurance. In spite of
conscientious planning and execution of the engagement it cannot be ruled out that material mistakes,
unlawful acts or irregularities within the non-financial reporting will remain undetected.