Independent Practitioner’s Limited Assurance Report
To Deutsche Post AG, Bonn
We have been engaged to perform a limited assurance engagement on the sustainability information marked with PwC in the online version of the Corporate Responsibility Report of Deutsche Post AG, (hereafter the “CR Report”), Bonn, (hereafter the “Company”) for the period 1 January to 31 December 2016.¹
Company’s Management is responsible for the preparation and presentation of the CR Report in accordance with the criteria as set out in the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) (hereafter the “GRI -Criteria”) and for the selection of the information to be assessed.
This responsibility includes the selection and application of appropriate methods to prepare the CR Report as well as the use of assumptions and estimates for individual sustainability disclosures which are reasonable in the circumstances. Furthermore, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the CR Report, which is free of material misstatements due to intentional or unintentional errors.
Audit Firm’s Independence and Quality Control
We have complied with the German professional provisions regarding independence as well as other ethical requirements.
The audit firm applies the national legal requirements and professional standards – in particular the Professional Code for German Public Auditors and German Chartered Auditors (“Berufssatzung für Wirtschaftsprüfer und vereidigte Buchprüfer“: “BS WP/vBP”) as well as the Institut der Wirtschaftsprüfer (Institute of Public Auditors in Germany; IDW): Requirements to quality control for audit firms (“Entwurf eines IDW Qualitätssicherungsstandards 1“ „Anforderungen an die Qualitätssicherung in der Wirtschaftsprüferpraxis“; IDW EQS 1) – and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements
Our responsibility is to express an opinion on the sustainability information marked with PwC in the CR Report based on our work performed.
Within the scope of our engagement we did not perform an audit on external sources of information or expert opinions, referred to in the CR Report.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” published by IAASB. This Standard requires that we plan and perform the assurance engagement to obtain limited assurance whether any matters have come to our attention that cause us to believe that the sustainability information marked with PwC in the CR Report has not been prepared, in all material respects, in accordance with the GRI-Criteria.
In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance engagement and therefore significantly less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on the practitioner's judgement. This includes the assessment of the risks of material misstatements of the sustainability information marked with PwC in the CR Report with regard to the GRI- Criteria.
Within the scope of our work we performed amongst others the following procedures:
- Obtaining an understanding of the structure of the sustainability organization and of the stakeholder engagement;
- Inquiries of personnel involved in the preparation of the CR Report regarding the preparation process, the underlying internal control system and selected sustainability information;
- Analytical procedures on selected sustainability information of the CR Report;
- Comparison of selected sustainability information with corresponding data in the consolidated financial statements and in the Group management report;
- Assessment of the presentation of selected sustainability information in the CR Report regarding the sustainability performance.
Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the sustainability information marked with PwC in the CR Report of the Company for the period 1 January to 31 December 2016 has not been prepared, in all material respects, in accordance with the GRI -Criteria.
Emphasis of Matter – Recommendations
Without qualifying our conclusion above, we make the following recommendations for the further development of the Company's sustainability management and sustainability reporting:
- In the reporting year the Company has further focused its material sustainability aspects and implemented corresponding key performance indicators. We recommend to the Company to define key performance indicators for external reporting for those material sustainability aspects, for which currently no key performance indicators are reported.
Restriction on Use and Distribution
We issue this report on the basis of the engagement agreed with Deutsche Post AG. The audit has been performed for purposes of Deutsche Post AG and is solely intended to inform Deutsche Post AG about the results of the audit. The report is not intended for any third parties to base any (financial) decision thereon. We do not assume any responsibility towards third parties.
Munich, February 16, 2017
Hendrik Fink ppa. Axel Faupel Wirtschaftsprüfer
(German Public Auditor)
¹ Our engagement applied to the German online version of the CR Report (http://cr-report2016.dpdhl.com), which describes the sustainability performance of the Company. This text is a translation of the Independent Assurance Report issued in German - the German text is authoritative. Statements as well as expert opinions in the report were not in scope of our engagement.