Assurance statement

GRI report

Independent limited assurance report

To the Board of Directors of Kemira Oyj

We have been engaged by Kemira Oyj (hereafter Kemira) to provide a limited assurance on Kemira’s corporate responsibility information for the reporting period of January 1, 2013 to December 31, 2013. The information subject to the assurance engagement is the Corporate Responsibility section of the Kemira Report 2013 (hereafter: Responsibility Information) that management intends to publish on www.kemirareports.com.

Management’s responsibility

Management is responsible for the preparation of the Responsibility Information in conformity with Kemira’s reporting principles and the Sustainability Reporting Guidelines (G4 Core) of the Global Reporting Initiative. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the Responsibility Information that are free from material misstatement, selecting and applying appropriate criteria and making estimates that are reasonable in the circumstances. The scope of the Responsibility Information depends on Kemira’s Corporate Responsibility focus areas and as well as the reporting principles .

Auditor’s responsibility

Our responsibility is to express a limited assurance conclusion on the Responsibility Information based on our engagement. We conducted our assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 to provide limited assurance on performance data within the Responsibility Information. This requires that we plan and perform the engagement to obtain required level of assurance about whether the Responsibility Information is free of material misstatement. In addition we have reviewed whether the Responsibility Information has been prepared in accordance with the Sustainability Reporting Guidelines (G4 Core) of the Global Reporting Initiative.

We did not perform any assurance procedures on the prospective information, such as targets, expectations and ambitions, disclosed in the Responsibility Information. Consequently, we draw no conclusion on the prospective information. Our assurance report is made in accordance with the terms of our engagement with Kemira. We do not accept or assume responsibility to anyone other than Kemira for our work, for this assurance report, or for the conclusions we have reached.

A limited assurance engagement with respect to responsibility related data involves performing procedures to obtain evidence about the Responsibility Information. The procedures performed depend on the practitioner’s judgment, but their nature is different from, and their extent is less than, a reasonable assurance engagement. It does not include detailed testing of source data or the operating effectiveness of processes and internal controls and consequently they do not enable us to obtain the assurance necessary to become aware of all significant matters that might be identified in a reasonable assurance engagement.

Our procedures on this engagement included:

We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.

Our independence and competences in providing assurance to Kemira

We complied with Deloitte’s independence policies which preclude us from taking financial, commercial, governance and ownership positions which might affect, or be perceived to affect, our independence and impartiality and from any involvement in the preparation of the report. We have maintained our independence and objectivity throughout the year and there were no events or prohibited services provided which could impair our independence and objectivity.

This engagement was conducted by a multidisciplinary team including assurance and sustainability expertise with professional qualifications. Our team is experienced in providing sustainability reporting assurance.

Conclusion

On the basis of the procedures we have performed, nothing has come to our attention that causes us to believe that the information subject to the assurance engagement is not prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines (G4 Core) of the Global Reporting Initiative.

 

Helsinki 10.2.2014


Jukka Vattulainen

 

 Lasse Ingström

 

Authorized Public Accountant          Authorized Public Accountant

 

“This independent assurance provider’s statement gives no assurance on the maintenance and integrity of the website, including controls used to achieve this, and in particular whether any changes may have occurred to the information since signing this assurance statement. These matters are the responsibility of the management but no control procedures can provide absolute assurance in this area.”