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Assurance statement

refers to EVN Full Report 2015/16,
financial year 1 October 2015 to 30 September 2016

To the readers of the sustainability part of the full report of EVN AG.

Scope and criteria of the statement
TÜV SÜD Landesgesellschaft Österreich GmbH was commissioned by EVN AG to verify and assure its Full Report 2015/16, in particular those sections contain Corporate Social Responsibility (CSR) relevant topics and the GRI Index, for the financial year 2015/16, starting 1 October 2015 and ending by 30 September 2016.

The Report relates to the CSR data and information for all activities of EVN regarding power production and distribution, heat production and supply, water purification and water supply and waste incineration.

From a geographical standpoint the Report covers EVN’s main activities in Austria, Germany, Bulgaria, Macedonia and other countries controlled from Austria.

Management responsibility
EVN’s management was responsible for preparing the Report and for maintaining effective internal controls of the data and information disclosed. TÜV SÜD‘s responsibility was to carry out an assurance engagement on the Report in accordance with our contract with EVN.

Ultimately, the Report has been approved by, and remains the responsibility of EVN AG.

Approach
The assurance was undertaken against the Global Reporting Initiative – G4 Sustainability Reporting Guidelines 2013 (GRI G4) and GRI‘s G4 sector disclosures „Electric Utilities“ 2013.

The objectives of the assurance engagement were to:

  • Confirm that the Report meets the requirements of GRI G4, option “comprehensive”
  • Validate EVN´s sustainability data and CSR-Information.

Our assurance is based on samples and covered the following activities:

  • Reviewing the stakeholder engagement process and related information
  • Reviewing EVN´s CSR materiality matrix
  • Evaluating EVN’s material issues
  • Understanding how EVN determines, responds and reports on their material issues
  • Interviewing a selection of employees at EVN in Austria and abroad
  • Auditing EVN´s data management processes and reviewing supporting evidence made available by EVN.
    Note 1: The verification was undertaken at EVN´s head quarter in Maria Enzersdorf, Austria, in accordance with our contract and therefore did not include verifying data back to its original sources, nor did it assess the accuracy and completeness of the data reported by individual locations.
    Note 2: Economic performance data were taken from the audited financial accounts directly.
  • Assessing the use of performance data within EVN´s business decision-making processes.
  • Confirming that the GRI index allows stakeholders to access CSR performance indicators.

Level of assurance & materiality
The opinion expressed in this Assurance Statement has been derived on the base of a limited level of assurance and at the materiality of the professional judgement of the Verifier.

Audit opinion
Based on our assurance nothing has come to our attention that would cause us to believe that the Report does not meet GRI’s G4 option “comprehensive” requirements or GRI’s sector disclosure as we found nothing that would cause us to contradict this conclusion.

Finally we arrived at the conclusion, that EVN did not exclude material aspects in the report and the process yielded reliable CSR data.



Unterschrift Böwing


TÜV SÜD

Date: 17 November 2016

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