Page 73 - Demo
P. 73

GRI CONTENT INDEX Reporting our progress towards A Better Tomorrow 73    Our Independence and Quality Control We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, and have the required competencies and experience to conduct this assurance engagement. EY also applies International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements, 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. Description of procedures performed Procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than, for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance. Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. Our procedures did not include testing controls or performing procedures relating to checking aggregation or calculation of data within IT systems. A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information, and applying analytical and other appropriate procedures. Our procedures included: Interviewed management to understand the key processes, systems and controls in place for the preparation of the Subject Matter. Performed a review of the data management systems, reviewed alignment with the Criteria and conducted analytical review procedures over the Subject Matter. Undertook a remote desktop site visit with Lidl to understand the process of data collection and reporting from store level to head office. Agreed sample selection to supporting documentation and re-performed calculations. Assessed the appropriateness of the Criteria for the Subject Matter. Reviewed the Report for the appropriate presentation of the Subject Matter, including the discussion of limitations and assumptions relating to the data presented. We also performed such other procedures as we considered necessary in the circumstances. Conclusion Based on our procedures and the evidence obtained, we are not aware of any material modifications that should be made to the Subject Matter for the 1 March 2019 - 28 February 2021 reporting period, in order for it to be in accordance with the Criteria. Ernst & Young 19 August 2021, Dublin, Ireland GRI Standard GRI 101 Foundation 2016 GRI 102 General Disclosures 2016 Disclosure Page Organisation Profile 102-1 Name of the organization 04 102-2 Activities, brands, products, and services 06 102-3 Location of headquarters 06 102-4 Location of operations 06 102-5 Ownership and legal form 07 102-6 Markets served 06 102-7 Scale of the organization 06 102-8 Information on employees and other workers 10 102-9 Supply chain 08 102-10 Significant changes to the organization and its supply chain 08 102-11 Precautionary Principle or approach 20 102-12 External initiatives 22 102-13 Membership of associations 26 Strategy 102-14 Statement from senior decision-maker 02 102-15 Key impacts, risks, and opportunities 02 Ethics & Integrity 102-16 Values, principles, standards, and norms of behavior 07 102-17 Mechanisms for advice and concerns about ethics 40 Governance    General Disclosures                                               102-18 102-19 Governance structure 23 Delegating authority 23 For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.       RESOURCES Protection of Ecosystems Animal Welfare Standards Environmental Protection: Supply Chain SUPPLY CHAIN Employment Related Supplier & Market Human Rights Development Corporate Environmental Management OPERATIONS Employee Responsibility Responsible Products CUSTOMER Transparency Social Value Responsible at Point of Sale Creation Communication      

   71   72   73   74   75