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Lidl Ireland/Northern Ireland | Sustainability Progress Report 2018/19
Undertook site visit to Lidl’s Head Office to understand the process of data collection and reporting from store level to head office.
Agreed sample selection to supporting documentation, and re-performed calculations.
GRI Standard
GRI 101
Foundation 2016
GRI 102 General Disclosures 2016
Disclosure
General Disclosures
Organisation Profile
102-1 Name of the organisation
102-2 Activities, brands, products, and services 102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organisation
102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organisation and its supply chain 102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations
Strategy
102-14 Statement from senior decision-maker 102-15 Key impacts, risks, and opportunities
Ethics & Integrity
102-16 Values, principles, standards, and norms of behaviour
102-17 Mechanisms for advice and concerns about ethics
Governance
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
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Assessed the appropriateness of the Reporting Criteria for Subject Matter Information.
Reviewed the Report for the appropriate presentation of the Subject Matter Information, including the discussion of limitations and assumptions relating to the data presented.
Limitations of our review
Our evidence gathering procedures were designed to obtain a ‘limited level’ of assurance (as set out in ISAE3000) on which to base our conclusions. The extent of evidence gathering procedures performed is less than that of a reasonable assurance engagement and therefore a lower level of assurance is provided.
Completion of our testing activities has involved placing reliance on Lidl’s controls
for managing and reporting Subject Matter Information, with the degree of reliance informed by the results of our review of the effectiveness of these controls. We have not sought to review systems and controls at Lidl beyond those used for the Subject Matter Information.
The responsibility for the prevention and detection of fraud, error and non-compliance with laws or regulations rests with Lidl management. Our work should not be relied upon to disclose all such material misstatements, frauds, errors or instances of non- compliance that may exist.
Conclusion
Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Subject Matter Information has not been prepared, in all material respects, in accordance with the Reporting Criteria, which were applied by management.
Our independence
We have implemented measures to comply with IFAC Code of Ethics for Professional Accountants1. We also adhere to the professional competence rules as articulated in the ISQC (UK & Ireland) 1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related service engagements2. Accordingly, we maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements and professional standards (including independence, and other requirements) as well as applicable legal and regulatory requirements.
Ernst & Young, Dublin 01 July 2019
1 International Federation of Accountants: The International Code of Ethics for Professional Accountants 2 Financial Reporting Council International Standard on Quality Control 1 (ISQC1)
Resources and Agriculture Supply Chain and Processing Agricultural Inputs Cultivation & Harvesting Animal Keeping Production Processing
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Transportation
Logistics Centre Transportation Stores and Services Purchase
Usage
Disposal
GRI Content Index
For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.
Operations and Processes
Customer and Society