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Raiffeisen Bank International | Sustainability Report 2018
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;
- Conduct 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 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 of the network bank Raiffeisenbank Austria d.d. (Croatia) 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 by critical reading of the NFI-report;
The procedures that we performed do not constitute an audit or a review in accordance with Austrian
professional guidelines, International Standards on Auditing (ISA) or International Standards on Review
Engagements (ISRE). 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, figures from previous periods and statements from
external information sources and expert opinions. Disclosures which were audited within the scope of
the Annual Financial Statement were assessed for correct presentation (no substantial testing).
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 7 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, 2019
KPMG Austria GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Mag. Peter Ertl
Austrian Chartered Accountant