Identifying areas of the non-financial sustainability information with a higher risk of misleading
or unbalanced information or material misstatement, whether due to fraud or error.
Designing and performing further assurance procedures aimed at determining the plausibility of
the non-financial sustainability information responsive to this risk analysis. These procedures
consisted amongst others of:
o Interviewing management and relevant staff at corporate level, responsible for the
sustainability strategy, policy and results,
o Interviewing relevant staff responsible for providing the information for, carrying out
internal control procedures on, and consolidating the data in the report,
o Obtaining assurance information that the non-financial sustainability information
reconciles with underlying records of Rabobank; and,
o Performing an analytical review of the data and trends.
Evaluating the consistency of the information with the sections and information included in the
Annual Report which is not included in the scope of our review.
Evaluating the presentation, structure and content of the non-financial sustainability
Considering whether the non-financial sustainability information as a whole, including the
disclosures, reflects the purpose of the reporting criteria used.
We communicate with the Supervisory Board on the planned scope and timing of the engagement and on
the significant findings that result from our engagement.
Amsterdam, 13 March 2019
PricewaterhouseCoopers Accountants N.V.
Original has been signed by R.E.H.M. van Adrichem RA
Coöperatieve Rabobank UA. - EH44X5NCPJUJ-1288894667-935
Page 4 of 4
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