Translation from the original Finnish report
We have been engaged by the Management of SATO Corporation (hereafter SATO) to provide limited assurance on the environmental indicators from the reporting period 1 Jan–31 Dec 2016 presented in SATO’s Annual Report 2016 (hereafter Environmental Information).
The Environmental Information subject to assurance consists of the following indicators
— The indicators presented in table: ”Environment”
— Indicators G4-EN29 ja G4-EN32 presented in table: “SATO GRI G4 Index”
Global Reporting Initiative’s Sustainability Reporting Guidelines G4 was used as the assurance criteria (hereafter GRI G4).
Inherent limitations on the engagement
The inherent limitations on accuracy and completeness of data related to the Environmental Information are to be taken into account when reading our assurance report. The presented Environmental Information is to be considered in connection with the explanatory information on data collection, consolidation and assessments provided by SATO.
The Management of SATO is responsible for the measuring, preparation and presentation of the Environmental Information in accordance with the GRI G4.
Our responsibility is to express an independent conclusion on the Environmental Information. We have conducted the engagement in accordance with ISAE 3000 (Revised). To the fullest extent permitted by law, we accept no responsibility to any party other than SATO for our work, for this assurance report, or for the conclusions we have reached.
We are independent from the company according to the ethical requirements in Finland and we have complied with other ethical requirements, which apply to the engagement conducted. We apply the International Standard on Quality Control 1 (ISQC 1) and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Summary of the work performed
A limited assurance engagement consists primarily of making inquiries of persons responsible for the preparation of the Environmental Information presented, and applying analytical and other appropriate evidence gathering procedures. The procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement and consequently the level of assurance obtained in a limited assurance engagement is substantially lower.
In our engagement we have performed the following procedures:
Interviews with the persons responsible for the reporting of the Environmental Information;
An assessment of conformity with the reporting principles of GRI G4 in the presentation of the Environmental Information;
An assessment of data management processes, information systems and working methods used to gather and consolidate the Environmental Information;
A review of the presented Environmental Information with an assessment of information quality and reporting boundary definitions;
Assessment of data accuracy and completeness through a review of the original documents and systems on a sample basis.
Based on the assurance procedures performed, nothing has come to our attention that causes us to believe that the information subject to the assurance engagement is not prepared in accordance with the GRI G4 in all material respects.
Helsinki, 1 February 2017
KPMG Oy Ab
Senior Manager, Advisory