Assurance Statement for the FIAT S.p.A. 2013 Sustainability Report
SGS Italia S.p.A. was commissioned to conduct an independent assurance of the Fiat S.p.A. 2013 Sustainability Report in its printed and interactive formats which were prepared ‘in accordance’ to the comprehensive option of the GRI G4 Sustainability Reporting Guidelines.
Responsibility of the Indipendent Auditor and of Fiat S.p.A.
SGS Italia S.p.A. is responsible for expressing its opinion on information, graphs, tables and statements in the Sustainability Report, within the assurance scope described below, for the purpose of informing all interested parties. SGS Italia S.p.A. expressly disclaims any liability or coresponsibility in the preparation of any of the material included in this document or in the process of collection and treatment of the data therein.
The information in the Sustainability Report is the exclusive responsibility of Fiat S.p.A.
The Group is responsible for identification of stakeholders and material issues, for defining objectives with respect to sustainability performance, and for establishing and maintaining appropriate performance management and internal control systems from which the reported information is derived.
Scope of Assurance
SGS Italia S.p.A. was asked to express an opinion in relation to the assurance scope, which includes the following aspects:
- evaluation of paper and interactive versions of the Report against the Global Reporting Initiative Guidelines (GRI-G4) with reference to ‘in accordance’ - Comprehensive option;
- evaluation of quality and accuracy of sustainability material information, reported in the Report on Operation section of 2013 Annual Report, at 31 December 2013;
- review of the Group approach to materiality analysis and stakeholder engagement processes and initiatives;
- assessment of the robustness of the data management systems, information flow and controls;
- performance of Type 2 evaluation of the application of the AA1000 AccountAbility Principles Standard (2008) and reliability of the information reported;
- completion of a high level assurance review of the information in the “Engagement with suppliers” section, with reference to a new set of Key Performance indicators related to supply chain processes and ESG’ impacts monitoring.
SGS Italia S.p.A. was also asked to confirm the adherence of the sustainability model adopted by the Group to the requirements of ISO 26000 Guidance.
Methodology and Limitations
The verification process started from materiality analysis and stakeholder engagement methodology validation activities and was performed through examination of records and documents, interviews with personnel and management and analysis of policies, procedures and practices adopted within the organization. The texts, graphs and tables included in the Report were verified by selecting, on a sample basis, qualitative and/or quantitative information to confirm the accuracy and reliability of the process for collecting and consolidating data.
Audit activities were carried out during February and March 2014 at Group sites in Italy (Turin), Serbia (Kragujevac) and the United States (Trenton and Detroit, MI) and covered the data and performance of the entire Group.
The audit team was assembled based on their technical know-how, experience and the qualifications of each member in relation to the various dimensions assessed.
Financial data are drawn directly from the Fiat S.p.A. Annual Report at 31 December 2013, already certified by the auditing firm.
On the basis of the verification work performed, we are satisfied that the information contained in the Fiat S.p.A. 2013 Sustainability Report is accurate, balanced and reliable, representing an important summary of the activities carried out by the Group in 2013 and an essential tool in communicating with stakeholders.
SGS Italia S.p.A. confirms that information included in the Report provide a material and complete representation of the Group sustainability performance.
The verification process confirmed that the Report was prepared based on factual statements.
With regards to the level of adherence to the AA1000 Principles (Inclusivity, Materiality and Correspondence), the audit team provides the following opinion:
- the 2013 Materiality analysis and the update of the Sustainability Plan objectives are tangible signs of the Group's commitment to constant dialogue with its stakeholders;
- the Group Multi-Stakeholder Engagement activities and Materiality analysis carried out represent a further step towards the continual goal to identify and prioritize economic, environmental and social aspects as well as impacts;
- the data measurement techniques and bases for calculations have been adequately described to SGS Italia S.p.A. and no material inaccuracies in the data verified was observed;
- The Group's decision to prepare an additional verification of greenhouse gases emitted carried out according to ISO 14064-3 criteria, further shows the Group's commitment to favoring complete and transparent communication of its carbon footprint
With reference to the high level assurance review of specified sustainability performance information presented in the "Engagement with suppliers" section, the audit team is of the opinion that:
- the evaluation of suppliers according to sustainability criteria is prevalent within the Group with an accurate screening process. Several initiatives are in place with regards to sustainable procurement, including training on sustainability issues. Further improvement is expected by continuous application of new KPIs set related to supply chain extensive monitoring process.
Furthermore, we confirm that the sustainability governance model – integrated in the Group’s business model - and methodologies are in line with the requirements of ISO 26000 guidance.
Statement of conclusion
The information contained in the 2013 Sustainability Report is reliable and complete in relation to the above mentioned AA1000 principles. Based on the auditing activities, nothing has come to our attention that causes us to believe that the information reported is not fairly stated.
With reference to the new GRI Guidelines G4, the organization satisfies the principles for defining report content and the principles for ensuring the quality of reported information.
We confirm that the Report is aligned with the requirements of the GRI-G4, ‘in accordance’ Comprehensive option.
Milan, 14th March, 2014
SGS ITALIA S.p.A.
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