MYTILINEOS HOLDINGS - SUSTAINABILITY REPORT 2013 - page 63

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Prologue
Mytilineos Holdings S.A. commissioned MEDA
to perform an independent assurance on its
Sustainability Report (printed format) and
the related data in its website CSR section for
the calendar year 2013.
Scope of Assurance
The basic objectives of our work, as agreed
with the Company, included:
1) The evaluation of the Report’s adherence
to principles of the Global Reporting Initiative
Sustainability Reporting Guidelines 2011 (GRI
G3.1) for defining content. In this context and
in terms of Stakeholders inclusiveness, our aim
was also the assessment of the related infor-
mation alignment with the Criterion 21 of the
UN Global Compact Communication of
Progress (COP) Advanced Level.
2) The accuracy and reliability of information
and performance data included in Report’s So-
cial Performance section, as well as the veri-
fication of data sources and collection
processes attested to by Company’s sub-
sidiaries CSR teams. Also, in this section, em-
phasis was placed in the accuracy of the spe-
cific information supporting the fulfillment of
the related criteria of Global Compact Com-
munication on Progress (COP) Self
-
Assessment
Advanced Level (e.g. Labor, Human Rights and
Anti - Corruption Management Policies & Pro-
cedures).
Our assurance did not include information re-
lating to opinion expressions, aims or state-
ments of the future commitments by the
Company as well as data and information in-
cluded in sections of the Report that are not
listed in the “Scope of Assurance”.
MEDA disclaims any liability or responsibili-
ty to a third party for decisions, whether in-
vestment or otherwise, based on this assurance
statement.
To the Readers – Roles and Responsibilities
The scope of the assurance includes a strict em-
phasis on the reliability and quality of the se-
lected data included in Social Performance sec-
tion, in addition to verification of data sources
and collection processes attested to by Com-
pany’s subsidiaries CSR teams. Also, covers the
evaluation of the Company’s Stakeholders Di-
alogue Procedure and the evaluation of the Re-
port’s adherence to the principles Global Re-
porting Initiative Sustainability Reporting
Guidelines 2011 (GRI G3.1). This assurance ap-
plies to the report based on the 2013 calen-
dar year, published in July of 2013, it does not
extend to events occurring prior to, or after
the 2013 reporting cycle.
MEDA’s approach & Assurance criteria
MEDA managed the assurance process through
its specialized personnel who followed the GRI
G3.1 Reporting Guidelines (updated in March
2011), in combination with self
-
developed
practices based on ISO 26000 CSR Interna-
tional Standard and the ICMM (International
Council on Mining & Metals) Assurance Pro-
cedure, especially from Subject Matter 2, 4 and
5. Also, where necessary we assessed the in-
formation according to the COP Self
-
As-
sessment Advanced Level criteria and the
supporting principles and guidelines (e.g.
Anti
-
corruption and Protection of Human
Rights) as suggested by the Global Compact.
Concerning to the above mentioned criteria
we undertook the following tasks:
Interviewed 2 members of Company’s CSR
Committee of the Board to understand the
overall CSR strategy, its objectives, the gov-
ernance structures used for managing CSR
as well as the implementation and moni-
toring of major corporate responsibility ini-
tiatives for 2013.
Review of the Company’s approach to
Stakeholder engagement by reviewing as-
sociated procedures, documents and
records. Moreover, and for further com-
prehension of this procedure, we attended
two out of three Company’s Dialogue Fo-
rums.
Review of the Company’s Materiality ap-
proach to confirm that the material issues
were included in the Report.
Carried out a one
-
day visit to the
ALUMINIUM S.A. to assess the alignment
of on
-
site practices with Group’s strategy
and procedures. This visit included: inter-
views with the CSR team members (main-
ly H&S and Human Resources managers),
review of documentation, records, data
management processes and practices related
to Stakeholders engagement.
Facilitated a 1 day workshop in PROTERGIA
S.A., aimed at verifying perceptions of
material issues. This workshop was at-
tended by the company’s CSR team. This en-
abled MEDA to understand and test the-
Company’s Materiality process.
Performed one
-
day visit to the METKA S.A.
premises focusing mainly on labour rela-
tions, working conditions, Health & Safe-
ty, local community and social issues. This
visit included interviews with METKA’s
CSR team members and review of man-
agement documents, performance records
and data.
Test elements, on a sample basis, of the So-
cial Performance data measurement, col-
lection, aggregation and reporting process-
es to test data reliability and accuracy, as
they are transferred from the subsidiaries
and managed from the Company (the Cor-
porate Center of the Group).
Interviewed key personnel responsible for
collating and writing various parts of the
Report to validate the reliability of selected
claims. Assessment of the Report’s adher-
ence to the GRI Principles for Defining Re-
port Content (Materiality, Stakeholder In-
clusiveness, Sustainability Context and
Completeness).
Findings - Conclusions
Our work confirms the following:
1.
Evaluation of the Report’s adherence
to GRI G3.1 Principles for Defining
Report Content
The Report has sufficiently responded to the
GRI G3.1 Principles for Defining Report Con-
tent. The Report also complies with the ad-
INDEPENDENT ASSURANCE
STATEMENT
10
By, MEDA Communication S.A. a Social Management & Development Company
- CSR Specialist Consultant - (“MEDA”) to MYTILINEOS Holdings S.A. (“Company”)
on the Sustainability Report (“Report”) ended 31st of December 2013.
1...,53,54,55,56,57,58,59,60,61,62 64,65,66,67,68
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