Responsibilities for the non-financial sustainability information and
Responsibilities of management
Management of Rabobank is responsible for the preparation of the non-financial sustainability
information in the Assurance Report in accordance with the reporting criteria as included in Appendix l
"About this report" and Appendix 2: "Methodology Definitions of Non-Financial Key Figures" on the
pages 74 - 79, including the identification of stakeholders and the definition of material matters.
The choices made by management regarding the scope of the information and the reporting policy are
summarized in Appendix 1 "About this report" and Appendix 2: "Methodology Definitions of
Non-Financial Key Figures" on the pages 74 - 79 of the Annual Report. Management is responsible for
determining that the applicable reporting criteria are acceptable in the circumstances.
Management is also responsible for such internal control as management determines is necessary to
enable the preparation of the information that is free from material misstatement, whether due to fraud
Our responsibilities for the review of the non-financial sustainability information
Our responsibility is to plan and perform the review engagement in a manner that allows us to obtain
sufficient and appropriate assurance information to provide a basis for our conclusion.
Procedures performed to obtain a limited level of assurance are aimed to determine the plausibility of
information and vary in nature and timing from, and are less in extent, than for a reasonable assurance
engagement. The level of assurance obtained in review engagements is therefore substantially less than
the assurance obtained in audit engagements.
Misstatements can arise from fraud or errors and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of the information. The materiality affects the nature, timing and extent of our review procedures
and the evaluation of the effect of identified misstatements on our conclusion.
We have exercised professional judgement and have maintained professional scepticism throughout the
review, in accordance with the Dutch Standard 3810N, ethical requirements and independence
Our procedures included amongst others:
Performing an analysis of the external environment and obtaining insight into relevant social
themes and issues and the characteristics of Rabobank.
Evaluating the appropriateness of the reporting criteria used, their consistent application and
related disclosures in the non-financial sustainability information. This includes the evaluation
of the results of the stakeholders' dialogue and the reasonableness of estimates made by
Obtaining an understanding of the reporting processes for the non-financial sustainability
information, including obtaining a general understanding of internal control relevant to our
Obtaining an understanding of the procedures performed by the internal audit department.
Coöperatieve Rabobank UA. - EH44X5NCPJUJ-1288894667-935
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