pwc Responsibilities for the non-financial sustainability information and the review 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 or errors. 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. Procedures performed We have exercised professional judgement and have maintained professional scepticism throughout the review, in accordance with the Dutch Standard 3810N, ethical requirements and independence requirements. 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 management. Obtaining an understanding of the reporting processes for the non-financial sustainability information, including obtaining a general understanding of internal control relevant to our review. Obtaining an understanding of the procedures performed by the internal audit department. Coöperatieve Rabobank UA. - EH44X5NCPJUJ-1288894667-935 Page 3 of 4 About this Chairman's Corporate Consolidated Financial Company Financial Report Foreword Management Report Appendices Governance Statements Statements

Rabobank Bronnenarchief

Annual Reports Rabobank | 2018 | | pagina 265