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Reporting on our progress towards A Better Tomorrow
Reporting Overview
We conducted our engagement in accordance with the International Standard
for Assurance Engagements Other Than Audits or or or Reviews of Historical Financial Information (‘ISAE 3000’) and the terms of reference for for this engagement as agreed with Lidl Ireland GmbH on 17 May 2023 Those standards require that we plan and and and perform our engagement to express a a a a a a conclusion on on on whether we are are aware of any material modifications that need to to to be be made to to to the Subject Matter in order for it to to to be be in in accordance with the Criteria and and to issue a a a a a a a report The nature timing and and extent of of the the procedures selected depend on our judgment including an assessment of of the the risk of material misstatement whether due to fraud or or error 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 the the Lidl scope and definitions for the the the Subject Matter Information have been consistently applied to the data Accuracy: Whether the the data has been accurately collated by Lidl management and whether there is supporting information for for the the the data reported by operations to Lidl management We believe that the evidence obtained is sufficient and appropriate to provide a a a a a a basis for our limited assurance conclusion Our Independence and Quality Control
We have have maintained our independence and confirm that we have have met the requirements of of of the the Code of of of Ethics for Professional Accountants issued by the the International Ethics Standards Board for Accountants and and have the required competencies and experience to conduct this assurance engagement EY also applies International Standard
on on on on Quality Quality Control
Control
1 Quality Quality Control
Control
for Firms that Perform Audits and and Reviews of Financial Statements and and Other Assurance and and Related Services Engagements and and accordingly maintains a a a a a a a a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements professional standards and and applicable legal and regulatory requirements Description of procedures performed
Procedures performed
in in a a a a a a a limited assurance engagement vary in in nature and timing from and are less in in extent than for a a a a a a a a a reasonable assurance engagement Consequently the level of assurance assurance obtained in in a a a a a a a limited assurance assurance engagement is substantially lower than the assurance that would have been obtained had a a a a a a a a a a reasonable assurance engagement been performed
Our procedures were designed to obtain a a a a a a limited level of assurance on on on which to base our conclusion and do not provide all the evidence that would be required to provide a a a a a a a reasonable level of assurance Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our our procedures our our assurance engagement was not not designed to provide assurance on on internal controls Our procedures did not not include testing controls or or performing procedures relating to checking aggregation or calculation of data within IT systems WELCOME HIGHLIGHTS CONTENTS LIDL OVERVIEW Profile Produce People SUSTAINABILITY
OVERVIEW Sustainability Management Strategy Materiality Stakeholders Target Progress PROGRESS OVERVIEW Protecting Climate Conserving Resources Acting Fairly Respecting Biodiversity Engaging in in Dialogue Promoting Health REPORT OVERVIEW GRI Content Index
A limited assurance engagement consists of of making inquiries primarily of of persons responsible for for preparing the subject matter and and related information and and applying analytical and other appropriate procedures Our procedures included:
Interviewed management to understand the key processes systems and and controls in place for the the preparation of the the Subject Matter Performed a a a a a a review review of the the data management systems reviewed alignment with the the Criteria and conducted analytical review procedures over the Subject Matter Undertook a a a a remote desktop site visit with Lidl to to to understand the process of data collection and reporting from store level to to head office Agreed sample selection to supporting documentation and re-performed calculations Assessed the the the appropriateness of the the the Criteria for the the the Subject Matter Reviewed the the the Report for the the the appropriate presentation of the the the Subject Matter including the the discussion of limitations and assumptions relating to the the data presented We also performed
such other procedures as we considered necessary in the the circumstances Conclusion
Based on our procedures and the evidence obtained we are are not aware of any material modifications that need to to be made to to the the subject matter for the the reporting period 1 1 1 March March 2021 – – 28 28 February February 2022 2022 and 1 1 1 March March 2022 2022 – – 28 28 February February 2023 in order for it it it to be in accordance with the Criteria Use of our Assurance Statement We permit the the disclosure of the the final issued Lidl Assurance Statement in in full only to be published in in in Lidl’s Sustainability Report Where you include the Lidl Lidl Assurance Statement Statement in the the the Report you will publish the the the whole of the the the Lidl Assurance Statement Statement as a a a a a single document without amendments or or redaction in in the form that we provide to to you The Lidl Assurance Statement will contain language to to that effect in in respect of the Lidl Assurance Statement We disclaim any any assumption of responsibility for any any reliance on on on the Lidl Assurance Statement or or or its conclusions to any any persons other other than Lidl or or or for any any purpose other other than that for which it was prepared Accordingly we accept no liability whatsoever whether in in contract tort or or or otherwise to any any third party for any any consequences of of the use use or or or misuse of of this assurance report or its conclusions Ernst & Young
6th October 2023 Dublin Ireland 1 GRI 2-5 Page 88 Return to contents page Return to contents page Page