Independent Assurance Report on the Syngenta Corporate Responsibility Reporting
To
the Head of Legal and Taxes, Syngenta International AG, Basel (‘Syngenta’).
We have performed assurance procedures to provide assurance on the following
aspects of the 2008 Corporate Responsibility (CR) reporting of Syngenta.
To read the original assurance statement please click here
SUBJECT MATTER
Data and information disclosed with the CR reporting of Syngenta and its
consolidated subsidiaries, for the financial year ended December 31, 2008
and management assertions on the different CR topics ended March 10, 2009
on the following aspects:
- The management and reporting processes with respect to the CR reporting and to the preparation of the CR performance indicators as well as the control environment in relation to the data aggregation of these indicators; and
- The CR data and information disclosed on the Syngenta Global website www.syngenta.com/en/corporate_responsibility.
Our assurance procedures do not cover the following sections of the Syngenta
CR Global website: What Syngenta thinks about; External Recognition; Publications.
Our assurance procedures cover the GRI index page solely where it references
CR topics covered in the Syngenta CR Global website aside from the three
excluded sections mentioned above; our procedures do not extend to management
assertions on GRI index coverage.
CRITERIA
- The defined procedures by which the CR data and information are gathered, collated and aggregated internally.
RESPONSIBILITY AND METHODOLOGY
The accuracy and completeness of CR performance indicators are subject
to inherent limitations given their nature and methods for determining,
calculating and estimating such data. Our assurance report should therefore
be read in connection with Syngenta’s internal guidelines, definitions
and procedures on the reporting of its CR performance.
The Board of Directors of Syngenta is responsible for both the subject
matter and the criteria. Our responsibility is to provide a conclusion
on the subject matter based on our assurance procedures in accordance
with the International Standard on Assurance Engagements (ISAE) 3000.
MAIN ASSURANCE PROCEDURES
Our assurance procedures included the following work:
- Interviews
Interviewing selected personnel responsible for internal reporting and information and data collection on the CR topics disclosed on the Syngenta Global website; - Assessment of the performance indicators
Performing tests on a sample basis of evidence supporting the CR data on the Syngenta Global website relative to completeness, accuracy, adequacy and consistency; - Review of the management assertions
Reviewing the evidence supporting the CR management assertions on the Syngenta Global website relative to accuracy and adequacy; - Assessment of the processes and data consolidation
Reviewing the appropriateness of the management and Assessing the consolidation process of data and information at the group level; - Review of consistency with the Syngenta Annual Review
Reviewing the consistency of the CR data and information with that disclosed in the CR Performance Summary in the Syngenta Annual Review 2008; - Review of technical processes related to the update of the
Syngenta Global website content (change management, security)
Understanding the change management procedures to update the website content; Understanding the security concept around the website and the supporting infrastructure; Reviewing and testing the process key controls to verify that they support the information processing objectives (completeness, validity, accuracy and restricted access)
CONCLUSIONS
Based on our work described in this report, nothing has come to our attention
that causes us to believe that the data and information mentioned in the
subject matter and disclosed with the Corporate Responsibility reporting
on the Syngenta Global website does not give a fair picture of Syngenta’s
performance in the area of Corporate Responsibility. Additionally, nothing
has come to our attention that causes us to believe that the management
and reporting processes as defined under subject matter above are not
functioning as designed, in all material respects.
Zurich, March 10, 2009
PricewaterhouseCoopers AG
Dr. Thomas Scheiwiller |
David Pritchett |
