Fraser & Neave Holdings Bhd Sustainability Report 2019

WWW . F N . C O M . M Y F R A S E R & N E A V E H O L D I N G S B H D 108 EXTERNAL ASSURANCE STATEMENT . This document is subject to the provision on page 2. LRQA Independent Assurance Statement Relating to Fraser and Neave Holdings Bhd’s data for selected GRI indicators for the fiscal year 2019 (1 st October 2018 – 30 th September 2019) This Assurance Statement has been prepared for Fraser and Neave Holdings Bhd in accordance with our contract but is intended for the readers of this Report. Terms of engagement Lloyd’s Register Quality Assurance (LRQA) was commissioned by Fraser and Neave Holdings Bhd (F&NHB), to provide independent assurance on its selected GRI indicators (“the data”) against the assurance criteria below to a limited level of assurance and at the materiality of the professional judgement of the verifier using LRQA’s verification procedure. LRQA’s verification procedure is based on current best practise, is in accordance with ISAE 3000 and uses the principles of AA1000AS (2008) - inclusivity, materiality, responsiveness and reliability of performance data. Our assurance engagement covered F&NHB’s operations and activities in Malaysia and Thailand specifically the following requirements: Confirming that the data reporting is in accordance with: • GRI Standards (2016) Evaluating the accuracy and reliability of data and information for only the selected indicators listed below: • Economic: - GRI 201-1 Direct economic value generated and distributed Note : Only the community investment data verified. • Environment: - GRI 302-1 Energy consumption within the organization - GRI 302-3 Energy intensity - GRI 303-3 (2018 edition) Water withdrawal - GRI 303-4 (2018 edition) Water discharge - GRI 303-5 (2018 edition) Water consumption - GRI 305-1 Direct (Scope 1) GHG emissions - GRI 305-2 Energy indirect (Scope 2) GHG emissions - GRI 305-4 GHG emissions intensity - GRI 306-2 Waste by type and disposal method • Social: - GRI 403-8 (2018 edition) Workers covered by an occupational health and safety management system - GRI 403-9 (2018 edition) Work-related injuries - GRI 403-10 (2018 edition) Work-related ill health - GRI 404-1 Average hours of training per year per employee - GRI 404-3 Percentage of employees receiving regular performance and career development reviews - GRI 413-1 Operations with local community engagement, impact assessments, and development programs Our assurance engagement excluded the data and information of F&NHB’s suppliers, contractors and any third-parties mentioned in the report. LRQA’s responsibility is only to F&NHB. LRQA disclaims any liability or responsibility to others as explained in the end footnote. F&NHB’s responsibility is for collecting, aggregating, analysing and presenting all the data and for maintaining effective internal controls over the systems from which the data is derived. Ultimately, the data has been approved by, and remains the responsibility of F&NHB. LRQA’s Opinion Based on LRQA’s approach nothing has come to our attention that would cause us to believe that F&NHB has not, in all material respects: • Met the requirements above