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Nestlé in society Creating Shared Value and meeting our commitments 2015

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<strong>Nestlé</strong> <strong>in</strong> <strong>society</strong>:<br />

Creat<strong>in</strong>g <strong>Shared</strong> <strong>Value</strong><br />

Nutrition, health<br />

<strong>and</strong> wellness<br />

Rural development<br />

Water<br />

Environmental<br />

susta<strong>in</strong>ability<br />

Human rights<br />

<strong>and</strong> compliance<br />

Our<br />

people<br />

• F<strong>in</strong>ancial data taken from <strong>Nestlé</strong>’s Annual Report <strong>and</strong><br />

Accounts <strong>2015</strong> which is audited by an external f<strong>in</strong>ancial<br />

auditor;<br />

• Content of external websites or documents l<strong>in</strong>ked from<br />

with<strong>in</strong> www.nestlé.com/CSV pages; <strong>and</strong><br />

• Country or bus<strong>in</strong>ess unit specific CSV reports of other<br />

<strong>Nestlé</strong> entities or jo<strong>in</strong>t ventures.<br />

This assurance statement is subject to the follow<strong>in</strong>g limitations:<br />

• This assurance engagement does not constitute verification<br />

of Zero Waste to L<strong>and</strong>fill for the locations where <strong>Nestlé</strong><br />

reported that this has been achieved;<br />

• This <strong>in</strong>dependent statement should not be relied upon to<br />

detect all errors, omissions or misstatements that may exist<br />

with<strong>in</strong> the CSV report. The scope of <strong>our</strong> work was def<strong>in</strong>ed<br />

<strong>and</strong> agreed <strong>in</strong> consultation with <strong>Nestlé</strong>; <strong>and</strong><br />

• Our work covers global operations <strong>and</strong> relies upon the<br />

collation of global <strong>in</strong>formation at <strong>Nestlé</strong> head office <strong>in</strong><br />

Vevey, Switzerl<strong>and</strong>.<br />

Responsibilities of <strong>Nestlé</strong> SA <strong>and</strong> of the<br />

assurance provider<br />

The preparation, presentation <strong>and</strong> content of the pr<strong>in</strong>ted <strong>and</strong><br />

onl<strong>in</strong>e versions of the <strong>Nestlé</strong> <strong>in</strong> Society: Creat<strong>in</strong>g <strong>Shared</strong> <strong>Value</strong><br />

<strong>and</strong> Meet<strong>in</strong>g Our Commitment Report <strong>2015</strong> (‘the CSV report’)<br />

is the sole responsibility of <strong>Nestlé</strong> SA. The responsibility of<br />

Bureau Veritas is to provide <strong>in</strong>dependent assurance to<br />

stakeholders on the accuracy, reliability <strong>and</strong> objectivity of the<br />

<strong>in</strong>formation conta<strong>in</strong>ed there<strong>in</strong>, <strong>and</strong> to express <strong>our</strong> overall<br />

op<strong>in</strong>ion as per the scope of assurance engagement def<strong>in</strong>ed <strong>in</strong><br />

this statement.<br />

Bureau Veritas recognises the need for a robust, transparent<br />

assurance process to ensure credibility <strong>and</strong> to act as a tool to<br />

drive performance improvement <strong>in</strong> <strong>Nestlé</strong>’s CSV report<strong>in</strong>g <strong>and</strong><br />

strategy. This is achieved by provid<strong>in</strong>g impartial commentary<br />

on the report<strong>in</strong>g process <strong>and</strong> recommendations for further<br />

development <strong>in</strong> this assurance statement, <strong>and</strong> <strong>in</strong> an <strong>in</strong>ternal<br />

management report presented to <strong>Nestlé</strong>.<br />

Statement of Bureau Veritas Independence,<br />

Impartiality <strong>and</strong> Competence<br />

Bureau Veritas is an <strong>in</strong>dependent professional services<br />

company that specialises <strong>in</strong> quality, environmental, health,<br />

safety <strong>and</strong> social accountability with over 180 years of history<br />

<strong>in</strong> provid<strong>in</strong>g <strong>in</strong>dependent assurance services.<br />

Bureau Veritas has implemented a Code of Ethics across its<br />

bus<strong>in</strong>ess which ensures that all <strong>our</strong> staff ma<strong>in</strong>ta<strong>in</strong>s high<br />

st<strong>and</strong>ards <strong>in</strong> their day to day bus<strong>in</strong>ess activities. We are<br />

particularly vigilant <strong>in</strong> the prevention of conflicts of <strong>in</strong>terest.<br />

Bureau Veritas has a number of exist<strong>in</strong>g commercial contracts<br />

with <strong>Nestlé</strong>. Our assurance team does not have any<br />

<strong>in</strong>volvement <strong>in</strong> any other projects with <strong>Nestlé</strong> outside those of<br />

an <strong>in</strong>dependent assurance scope <strong>and</strong> we do not consider there<br />

to be a conflict between the other services provided by Bureau<br />

Veritas <strong>and</strong> that of <strong>our</strong> assurance team.<br />

Our assurance team complet<strong>in</strong>g the work for <strong>Nestlé</strong> has<br />

extensive knowledge of conduct<strong>in</strong>g assurance over<br />

environmental, social, health, safety <strong>and</strong> ethical <strong>in</strong>formation<br />

<strong>and</strong> systems, <strong>and</strong> through its comb<strong>in</strong>ed experience <strong>in</strong> this<br />

field, an excellent underst<strong>and</strong><strong>in</strong>g of good practice <strong>in</strong> corporate<br />

responsibility report<strong>in</strong>g <strong>and</strong> assurance.<br />

London, March 2016<br />

<strong>Nestlé</strong> <strong>in</strong> <strong>society</strong> – Creat<strong>in</strong>g <strong>Shared</strong> <strong>Value</strong> <strong>and</strong> meet<strong>in</strong>g <strong>our</strong> <strong>commitments</strong> <strong>2015</strong> 297

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