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STATUTORY AUDITOR’S REPORT ON THE
LIMITED REVIEW PERFORMED ON SELECTED
ENVIRONMENTAL PERFORMANCE INDICATORS
PUBLISHED IN THE ANNUAL FINANCIAL REPORT
OF COFINIMMO SA/NV AS OF 31.12.2013
TO THE BOARD OF DIRECTORS
As statutory auditor we have been engaged to perform limited review pro-
cedures to express a limited assurance on selected environmental per-
formance indicators (“the Data”) published in the Annual Financial Report
of Cofinimmo SA/NV for the year ended 31.12.2013 (“the Annual Financial
Report”). The environmental performance indicators have been defined fol-
lowing the best practices recommendations of the “European Public Real
Estate Association” (EPRA) regarding sustainable development reporting
(EPRA BPR on Sustainability Reporting). The Data have been selected by
Cofinimmo SA/NV and are identified with the symbol
in the tables as
mentioned on pages 102 to 108 of the Annual Financial Report.
The scope of our work has been limited to the Data covering the year 2013
and including only the environmental performance indicators of the build-
ings of Cofinimmo SA/NV used as office space. The limited review was
performed on the data gathered by Cofinimmo SA/NV and retained in the
reporting scope of the Annual Financial Report. Our conclusion as formu-
lated below covers therefore only these Data and not all indicators pre-
sented or any other information included in the chapter “Corporate Social
Responsibility” of the Annual Financial Report.
RESPONSIBILITY OF THE BOARD OF
DIRECTORS
The Board of Directors of Cofinimmo SA/NV is responsible for the Data
and the references made to it presented in the Annual Financial Report
as well as for the declaration that its reporting meets the requirements
of the “EPRA BPR on Sustainability Reporting”, as described in chapter
“Corporate Social Responsibility” of the Annual Financial Report.
This responsibility includes the selection and application of appropriate
methods for the preparation of the Data, for ensuring the reliability of the
underlying information and for the use of assumptions and reasonable
estimations. Furthermore, the Board of Directors is also responsible for the
design, implementation and maintenance of systems and procedures rel-
evant for the preparation of the Data.
The choices made by the Board of Directors, the scope of the chapter
“Corporate Social Responsibility” of the Annual Financial Report and the
reporting policies, including any inherent limitations that could affect the
reliability of the information are set out on page 102 of the Annual Financial
Report.
NATURE AND SCOPE OF WORKS
Our responsibility is to express an independent conclusion on the Data
based on our limited review. Our assurance report has been made in
accordance with the terms of our engagement letter.
We conducted our work in accordance with the International Standard
on Assurance Engagements (ISAE) 3000 “Assurance Engagements other
than Audits or Reviews of Historical Information”.
We planned and performed the procedures deemed necessary for
expressing a limited assurance on the fact that the Data are not materially
misstated. A limited assurance engagement provides less assurance than
an audit.
The scope of our work included, amongst others, the following procedures:
•
Assessing and testing the design and operating effectiveness of
the systems and procedures used for data-gathering, classification,
consolidation and validation, and that for the methods used for
calculating and estimating the 2013 environmental performance
indicators identified with the symbol in the tables as mentioned
on pages 102 to 108 of the Annual Financial Report;
•
Conducting interviews with responsible officers;
•
Examining, on a sample basis, internal and external supporting
evidence and performing consistency checks on the consolidation
of these data.
CONCLUSION
Based on our limited review, as described in this Report, nothing has
come to our attention that causes us to believe that the Data related to
Cofinimmo SA/NV identified with the symbol in the tables as mentioned
on pages 102 to 108 of the Annual Financial Report have not been pre-
pared, in all material respects, in accordance with EPRA Best Practices
Recommendations on Sustainability Reporting.
Diegem, 14.03.2014
The Statutory Auditor
DELOITTE Réviseurs d’Entreprises/Bedrijfsrevisoren
SC s.f.d. SCRL/BV o.v.v.e. CVBA
Represented by
Frank Verhaegen
Pierre-Hugues Bonnefoy
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Management Report