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INDEPENDENT
LIMITED
ASSURANCE STATEMENT
To: The Stakeholders of ING Bank Śląski
Group
Introduction and objectives of work
BUREAU
VERITAS
Polska
Sp.
z
o.
o.
(Bureau
Veritas)
has
been
engaged
by
ING
Bank
Śląski
Group
to
provide
limited
assurance
of
Selected
information
included
in
its
integrated
report
“Management
Board
Report
on
Operations
of
ING
Bank
Śląski
S.A.
Group
in
2021”
(the
Report)
.
This
Assurance
Statement
applies to the related information included within the scope of work described below.
Selected information
The
scope
of
our
work
was
limited
to
assurance
over
GRI
Standards
2016,
Core
option:
102,
103-1,
2,
3,
201-1,
202-1,
205-2,3,
305-1,2,3,4,
306-2,
308-1,
401-2,3,
402-5,
403-6,9,
404-1,3,
405-1,2,
414-1
and
GRI Standards 2018: 403-1,2,3,4,5,7. GRI 401-3, 403-9, 404-1, 405-1– were reported partially.
Excluded from the scope of our work is any assurance of other information
included in the Report
.
Reporting Criteria
The
Selected
Information
needs
to
be
read
and
understood
together
with
the
standards
for
sustainability
reporting The GRI Standards as set out at
https://www.globalreporting.org
.
Limitations and Exclusions
Excluded from the scope of our work is any verification of information relating to:
•
Activities outside the defined verification period;
•
Positional
statements
(expressions
of
opinion,
belief,
aim
or
future
intention
by
ING
Bank
Śląski
Group, and statements of future commitment).
This
limited
assurance
engagement
relies
on
a
risk
based
selected
sample
of
sustainability
data
and
the associated
limitations
that
this
entails
.
The
reliability
of
the
reported
data
is
dependent
on
the
accuracy
of metering
and
other
production
measurement
arrangements
employed
at
site
level,
not
addressed
as
part
of
this
assurance.
T
his
independent
statement
should
not
be
relied
upon
to
detect
all
errors,
omissions or misstatements that may exist.
Responsibilities
This
preparation
and
presentation
of
the
Selected
Information
in
the
Report
are
the
sole
responsibility
of the management of ING Bank Śląski Group
.
Bureau
Veritas
was
not
involved
in
the
drafting
of
the
Report
or
the
Reporting
Criteria.
Our
responsibilities
were to:
•
obtain
limited
assurance
about
whether
the
Selected
Information
has
been
prepared
in accordance with the Reporting Criteria;
•
form
an
independent
conclusion
based
on
the
assurance
procedures
performed
and
evidence
obtained; and
•
report our conclusions to the Directors of ING Bank Śląski Group.
Assessment Standard
We
performed
our
work
in
accordance
with
International
Standard
on
Assurance
Engagements
(ISAE)
3000
Revised,
Assurance
Engagements
Other
than
Audits
or
Reviews
of
Historical
Financial
Information
(effective
for
assurance
reports
dated
on
or
after
December
15,
2015),
issued
by
the International
Auditing and Assurance Standards Board.
Summary of work performed
As part of our independent verification, our work included:
1.
Assessing the appropriateness of the Reporting Criteria for the Selected Information;
2.
Conducting interviews with relevant personnel
of
ING Bank Śląski Group
;
