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72 REPORTING OVERVIEW About This Report This report has been prepared in accordance with the GRI Standards: Core option.1 The GRI is an independent international organisation, whose standards represent global best practise for reporting on a range of economic, environmental and social impacts. This is Lidl Ireland’s and Lidl Northern Ireland’s second report in accordance with GRI Standards.2 One restatement is included in this report.3 1. Carbon Footprint – Data accuracy is very important. During our financial year 2019 carbon footprint data collection, data recording improvements were identified for our Scope 1 and Scope 2 data sets. These enhancements resulted in an increase (>5%) in our previously reported carbon footprint totals. A ‘significant threshold’ of difference. Although this report defines our new base line and progress, we have included these updated figures for transparency and accuracy. Design and Scope This report was designed to achieve the following objectives: • CommunicateLidl’seffortstobenefitsocietythroughourproducts, services, and community initiatives • TrackLidl’sprogressacrossourprogrammes,initiatives,goalsand commitments • ShareLidl’splansgoingforward,includingsustainabilitytargets and ambitions Reporting Period The reporting year for Lidl Ireland and Lidl Northern Ireland is March to February each year. All figures disclosed will be reported based on the Lidl financial years. This report is the second report and is reported in two year cycles.4 Reporting Reach This report will disclose data collected for all Lidl stores, distribution centres and head office. All indicators reported will specify where the data was collated from for clarity. Independent Assurance Statement to Lidl Ireland GmbH and Lidl Northern Ireland GmbH Scope We have been engaged by Lidl Ireland GmbH and Lidl Northern Ireland Limited (‘Lidl’) to perform a ‘limited assurance engagement,’ as defined by International Standards on Assurance Engagements, here after referred to as the engagement, to report on Lidl’s selected subject matter information marked with the symbol Δ (the “Subject Matter”) in the Lidl Sustainability Report (“the Report”) for the reporting period 1 March 2019 - 28 February 2021. Other than as described in the preceding paragraph, which sets out the scope of our engagement, we did not perform assurance procedures on the remaining information included in the Report, and accordingly, we do not express a conclusion on this information. Criteria applied by Lidl In preparing the Subject Matter, Lidl applied the GRI Standards, and their own internally developed criteria (“the Criteria”). Such Criteria were specifically designed by Lidl to guide the measurement and reporting of the Subject Matter. As a result, the Subject Matter may not be suitable for another purpose. Lidl’s responsibilities Lidl management is responsible for selecting the Criteria, and for presenting the Subject Matter in accordance with that Criteria, in all material respects. This responsibility includes establishing and maintaining internal controls, maintaining adequate records and making estimates that are relevant to the preparation of the subject matter, such that it is free from material misstatement, whether due to fraud or error. EY’s responsibilities Our responsibility is to express a conclusion on the presentation of the Subject Matter based on the evidence we have obtained. We conducted our engagement in accordance with the International Standard for Assurance Engagements ISAE 3000 Revised Assurance Engagements other than Audits or Reviews of Historical Financial Information (ISAE 3000), and the terms of reference for this engagement as agreed with Lidl on 03 March 2021. Those standards require that we plan and perform our engagement to obtain limited assurance about whether, in all material respects, the Subject Matter is presented in accordance with the Criteria, and to issue a report. The Subject Matter has been evaluated against the following criteria: Completeness: Whether all material data sources have been included and that boundary definitions have been appropriately interpreted and applied. Consistency: Whether the Lidl scope and definitions for the Subject Matter Information have been consistently applied to the data. Accuracy: Whether the data has been accurately collated by Lidl management, and whether there is supporting information for the data reported by operations to Lidl management. We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusions. We do not accept or assume any responsibility for any other purpose or to any other person or organisation. Any reliance any such third party may place on the Report is entirely at its own risk. 1 GRI 102-54, 2 GRI 102-48, GRI 102-49, 3 GRI 102-51, 4 GRI 102-50, GRI 102-52 RESOURCES Protection of Ecosystems Animal Welfare Standards Environmental Protection: Supply Chain SUPPLY CHAIN Employment Related Supplier & Market Human Rights Development Corporate Environmental Management OPERATIONS Employee Responsibility Responsible Products CUSTOMER Transparency Social Value Responsible at Point of Sale Creation Communication