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page IN EY (‘we’) were engaged by Lidl Ireland GmbH and Lidl Northern Ireland GmbH (‘Lidl’) to provide limited assurance over selected Subject Matter Information for the year end 28 February 2019. Subject Matter Information The scope of our work includes only the information included within the Sustainability Report (‘the Report’) for the year ended 28 February 2019 marked with the symbol (‘the Subject Matter Information’). Respective responsibilities Lidl management is responsible for the collection and presentation of the information within the Report. Lidl management is also responsible for the design, implementation and maintenance of internal controls relevant to the preparation of the Report, so that it is free from material misstatement, whether due to fraud or error. Lidl management is also responsible for measuring and reporting the Subject Matter Information in accordance with the Global Reporting Initiative (GRI) Standards – Core Option (the ‘Reporting Criteria’). Our responsibility is to plan and perform our work to obtain limited assurance about whether the Subject Matter Information has been prepared in accordance with the Reporting Criteria and to report to Lidl in the form of an independent limited assurance conclusion based on the work performed and the evidence obtained. 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. Assurance Standards Our assurance engagement has been planned and performed 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). The Subject Matter Information 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 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 stores to Lidl management. Summary of work performed The procedures we performed were based on our professional judgement and included, but are not limited to, the following: Interviewed management to understand the key processes, systems and controls in place for the preparation of Subject Matter Information. Performed a review of the data management systems, tested reasonableness of conversion factors applied, reviewed alignment with the Reporting Criteria and conducted analytical review procedures over the Subject Matter Information. Operations and Processes Customer and Society Logistics Centre Transportation Stores and Services Purchase Usage Disposal 60 OVERVG IEW Lidl Ireland/Northern Ireland | Sustainability Progress Report 2018/19 RE PO RT About This Report This report has been prepared in accordance with the GRI Standards: Core option. The GRI is an independent international organisation, whose standards represent global best practice for reporting on a range of economic, environmental and social impacts. This is Lidl Ireland’s and Lidl Northern Ireland’s first report in accordance with GRI so no restatements will be reported.7, 8 Design and Scope This report was designed to achieve the following objectives: • Communicate Lidl’s efforts to benefit society through our products, services, and community initiatives • Track Lidl’s progress across our programmes, initiatives, goals and commitments • Share Lidl’s plans going forward, including sustainability targets 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 year. Where data allows, we will also report for the previous two financial years. 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. Assurance EY completed a limited assurance assessment on selected disclosures in this report. Compliance with this report was verified for these selected disclosures 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). 7 GRI 102-48, 8 GRI 102-19 Resources and Agriculture Agricultural Inputs Cultivation & Harvesting Animal Keeping Production Supply Chain and Processing Processing Transportation Independent Assurance Statement to Lidl Ireland GmbH and Lidl Northern Ireland GmbH