The procedures performed in a limited assurance engagement are less in extent than for a reasonable assurance engagement and, consequently, the level of assurance obtained is lower. The selection of the procedures lies solely in the discretion of the auditor and comprised, in particu- lar, the following: • Evaluating the correlations between the results of the materiality analysis to identify significant sustainability issues and the material issues and reporting limits presented in the report; • Interviewing the employees responsible for the determination, consolidation and execution of internal control procedures related to the disclo- sure of concepts, risks, internal processes, results and performance indicators; • Reviewing selected internal and external do- cuments to determine whether the qualitative and quantitative information was supported by sufficient evidence and presented correctly and balanced; • Analytically reviewing the data and trends of non-financial performance indicators for the GRI Standards 2021 included in the GRI Index, which were reported by all Company locations; • Evaluating whether the requirements of the GRI Standards 2021 were adequately addressed; • Evaluating the overall presentation through critical reading of the non-financial information. We believe the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Our engagement did not include an audit or a review of financial statements. Neither the disclosure and so - lution of criminal acts, as e.g. embezzlement or other kinds of fraud, and wrongful doings, nor the assess- ment of the effectiveness and profitability of manage - ment were objectives of our engagement.
Furthermore, examining forward-looking informa- tion, prior year figures, statements from external documentation sources and expert opinions as well as the content of references to other reports by the Company were not part of our engagement. Limits on Use As our report was prepared solely for and in the inter- est of the client, it does not constitute a basis for any reliance on its contents by other third parties. There- fore, no claims by other third parties can be derived from it. We hereby consent to the publication of our conclusion together with the sustainability report. Conditions of Assignment This report was prepared based on the engagement agreed with you and is governed by the General Conditions of Contract for the Public Accounting Professions (AAB) enclosed to this report, which also apply to third parties.
Vienna, 28 June 2023
BDO Assurance GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Bernd Winter Austrian Certified Public Accountant Wolfgang Mader Austrian Certified Public Accountant
55
Powered by FlippingBook