Annual Report 2010 - Outokumpu

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Independent Assurance Report
17 February 2011
To Outokumpu Oyj's Management
We have been engaged by the Management of Outokumpu Oyj to perform a limited assurance engagement on the
information on economic, social and environmental responsibility disclosed in Outokumpu Oyj's corporate responsibility
reporting for 2010 for the reporting period of January 1st to December 31st, 2010. The corporate responsibility reporting
for 2010 consists of corporate responsibility information (CR information) disclosed in the online Annual Report 2010 (the
Report) of Outokumpu Oyj.
Management's Responsibility
Outokumpu Oyj's Management has prepared the Report, and is responsible for the collection and presentation of CR
information within the Report in accordance with the reporting criteria as set out in Global Reporting Initiative (GRI)
Sustainability Reporting Guidelines G3 version together with Outokumpu Oyj's own reporting guidelines (Criteria).
Practitioner's Responsibility
Our responsibility is to express an independent conclusion on the CR information based on our limited assurance
engagement. Our assurance report has been made in accordance with the terms of our engagement. We do not accept,
or assume responsibility to anyone else, except to Outokumpu Oyj for our work, for this report, or for the conclusions that
we have reached.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000
applicable to assurance engagements other than audits or reviews of historical financial information. This Standard
requires that we comply with ethical requirements and plan and perform the assurance engagement to obtain limited
assurance whether any matters come to our attention that causes us to believe that the Subject Matter does not provide
a balanced and reasonable representation of Outokumpu Oyj's corporate responsibility performance based on the
Criteria.
In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance
engagement, and therefore less assurance is obtained than in a reasonable assurance engagement. We have planned
and performed our evidence gathering procedures to obtain sufficient appropriate evidence on which to base our
conclusion. We have performed amongst others the following procedures:
• Interviewed persons in Group Management in order to ascertain the current targets for Outokumpu Oyj's corporate
responsibility as part of the business strategy and operations;
• Interviewed persons responsible for corporate responsibility at Outokumpu Group;
• Reviewed management and reporting systems relating to CR information disclosed in the Report;
• Assessed the data management procedures used in compiling and reporting the quantitative data;
• Interviewed persons responsible for the practices and procedures used for data generation, recording, compilation and
consolidation both at the Group Head Office and at site level;
• Tested existency of reported CR information on a sample basis from primary documentation at site level;
Outokumpu Annual Report 2010 – Outokumpu – Assurance report