Fraser & Neave Holdings Bhd Sustainability Report 2019

S U S T A I N A B I L I T Y R E P O R T 2 0 1 9 Other Information 109 Lloyd's Register Group Limited, its affiliates and subsidiaries, including Lloyd’s Register Quality Assurance Limited (LRQA), and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'Lloyd's Register'. Lloyd's Register assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant Lloyd's Register entity for the provision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out in that contract. The English version of this Assurance Statement is the only valid version. Lloyd’s Register Group Limited assumes no responsibility for versions translated into other languages. This Assurance Statement is only valid when published with the Report to which it refers. It may only be reproduced in its entirety. Copyright © Lloyd's Register Quality Assurance Limited, 2019. A member of the Lloyd’s Register Group. • Disclosed accurate and reliable performance data. The opinion expressed is formed on the basis of a limited level of assurance and at the materiality of the professional judgement of the verifier. Note: The extent of evidence-gathering for a limited assurance engagement is less than for a reasonable assurance engagement. Limited assurance engagements focus on aggregated data rather than physically checking source data at sites. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. LRQA’s approach LRQA’s assurance engagements are carried out in accordance with our verification procedure. The following tasks though were undertaken as part of the evidence gathering process for this assurance engagement: • Auditing F&NHB’s data management systems to confirm that there were no significant errors, omissions or mis-statements in the data. We did this by reviewing the effectiveness of data handling procedures, instructions and systems, including those for internal verification. We also spoke with those key people responsible for compiling the data and drafting the report. • Sampling F&NHB’s performance data for the selected GRI indicators at F&NBM in Malaysia, F&NDT in Thailand and the consolidated final data at F&NHB’s corporate level. Observations Further observations and findings, made during the assurance engagement, are: • Reliability: Data management systems are established and centralized for the data and information collection and calculation associated with the selected GRI indicators. However, to prevent similar data errors (as those identified and corrected at corporate level during this verification), we believe that F&NHB should internally verify its own data and information to improve the quality and reliability of data reported in the future. LRQA’s standards, competence and independence LRQA ensures the selection of appropriately qualified individuals based on their qualifications, training and experience. The outcome of all verification and certification assessments is then internally reviewed by senior management to ensure that the approach applied is rigorous and transparent. Signed Dated: 29 th November 2019 Wiriya Rattanasuwan LRQA Lead Verifier On behalf of Lloyd’s Register Quality Assurance Limited. Represented by Lloyd’s Register International (Thailand) Limited, 22 nd Floor, Sirinrat Building, 3388/78 Rama IV Road, Klongton, Klongtoey, Bangkok 10110 THAILAND. LRQA reference: BGK00000403/C