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Lidl Ireland/Northern Ireland | Sustainability Progress Report 2018/19 Undertook site visit to Lidl’s Head Office to understand the process of data collection and reporting from store level to head office. Agreed sample selection to supporting documentation, and re-performed calculations. GRI Standard GRI 101 Foundation 2016 GRI 102 General Disclosures 2016 Disclosure General Disclosures Organisation Profile 102-1 Name of the organisation 102-2 Activities, brands, products, and services 102-3 Location of headquarters 102-4 Location of operations 102-5 Ownership and legal form 102-6 Markets served 102-7 Scale of the organisation 102-8 Information on employees and other workers 102-9 Supply chain 102-10 Significant changes to the organisation and its supply chain 102-11 Precautionary Principle or approach 102-12 External initiatives 102-13 Membership of associations Strategy 102-14 Statement from senior decision-maker 102-15 Key impacts, risks, and opportunities Ethics & Integrity 102-16 Values, principles, standards, and norms of behaviour 102-17 Mechanisms for advice and concerns about ethics Governance 102-18 Governance structure 102-19 Delegating authority 102-20 Executive-level responsibility for economic, environmental, and social topics 102-21 Consulting stakeholders on economic, environmental, and social topics Page 01, 02, 07 07 07 07 07 07 08 10 18 09 12 13 14 03 03 08, 12 32 12 12 12 14 page Assessed the appropriateness of the Reporting Criteria for Subject Matter Information. Reviewed the Report for the appropriate presentation of the Subject Matter Information, including the discussion of limitations and assumptions relating to the data presented. Limitations of our review Our evidence gathering procedures were designed to obtain a ‘limited level’ of assurance (as set out in ISAE3000) on which to base our conclusions. The extent of evidence gathering procedures performed is less than that of a reasonable assurance engagement and therefore a lower level of assurance is provided. Completion of our testing activities has involved placing reliance on Lidl’s controls for managing and reporting Subject Matter Information, with the degree of reliance informed by the results of our review of the effectiveness of these controls. We have not sought to review systems and controls at Lidl beyond those used for the Subject Matter Information. The responsibility for the prevention and detection of fraud, error and non-compliance with laws or regulations rests with Lidl management. Our work should not be relied upon to disclose all such material misstatements, frauds, errors or instances of non- compliance that may exist. Conclusion Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Subject Matter Information has not been prepared, in all material respects, in accordance with the Reporting Criteria, which were applied by management. Our independence We have implemented measures to comply with IFAC Code of Ethics for Professional Accountants1. We also adhere to the professional competence rules as articulated in the ISQC (UK & Ireland) 1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related service engagements2. Accordingly, we maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements and professional standards (including independence, and other requirements) as well as applicable legal and regulatory requirements. Ernst & Young, Dublin 01 July 2019 1 International Federation of Accountants: The International Code of Ethics for Professional Accountants 2 Financial Reporting Council International Standard on Quality Control 1 (ISQC1) Resources and Agriculture Supply Chain and Processing Agricultural Inputs Cultivation & Harvesting Animal Keeping Production Processing 61 Transportation Logistics Centre Transportation Stores and Services Purchase Usage Disposal GRI Content Index For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report. Operations and Processes Customer and Society