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of the Annual Sustainability Report of Grupo Herdez, S.A.B de C.V. for 2015

To the Board of Directors of Grupo Herdez:

Scope of work

We performed an independent limited review of the information included and figures shown in the Annual Sustainability Report of Grupo Herdez for 2015.

The scope of the information reviewed includes:

Plants: Alimentos Deshidratados del Bajío, Chiapas, Complejo Industrial El Duque, La Corona, Industrias, México, Nutrisa, Santa Rosa Vegetales and Santa Rosa.

Distribution Centers: Chalco, Cuautitlán, Guadalajara, Mérida, Los Mochis, Monterrey, San Luis Potosí and Tijuana.

Corporate Offices: Mexico City

The preparation of the report is the responsibility of Grupo Herdez´s management. Grupo Herdez management is also responsible for the information and the assertions contained therein, defining the scope of the Report and the management and control of the information systems that provided the information reported.

Our work was conducted in accordance with the International Standard on Assurance Engagements (ISAE) 3000 issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). This standard requires that we plan and perform our engagement to obtain limited assurance about whether the report is free of errors or material misstatement and that we comply with ethical requirements, including independence requirements included in the Code of Ethics of the International Ethics Standards Board for Accountants (IESBA).

Our responsibility

Our responsibility is to issue an independent limited verification report based on the procedures applied in our review.

Standards and verification procedures

We performed our review work based on the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative in accordance with the core option.

The reviews that we performed correspond to 2015; however, we also verified that the data related to the main indicators of the prior year matched with the 2014 report.

Within this context, we visited the Santa Rosa Vegetales and Santa Rosa plants in Los Mochis, Sinaloa.

The procedures we performed are as follows:

Interviews with the individuals responsible for the information in order to understand the activities performed and the procedures used to gather the information.

Review of the structure and content of the Report in accordance with the G4 Guidelines of GRI.

Understanding of the procedures used in compiling and consolidating quantitative and qualitative data, as well as their traceability.

Review of the support documentation through
analysis and recalculations, as well as sampling, to have more reasonableness of the indicators reported.

The general standard disclosures and specific standard disclosures verified were:

It is worth mentioning that the scope of this review is substantially less than a reasonable assurance engagement. Therefore, the assurance provided is also less. This Report shall in no way be considered to be an audit report.

Conclusions

Subject to the scope limitations mentioned above and based on our work described in this independent limited verification report of the Annual Sustainability Report of Grupo Herdez for 2015 and with the indicated scope, we conclude that:

There is no evidence that would lead us to believe that the Report has not been prepared based on the G4 Sustainability Reporting Guidelines of the GRI.

There is no evidence that would lead us to believe that the rest of the information and indicators included in the attached report contain any significant errors.

Areas of opportunity

In addition, we have detected areas of opportunity in the preparation process of the Sustainability Report of Grupo Herdez, which are detailed in the management letter submitted to Grupo Herdez management. They do not modify the conclusions expressed in this Report.

The most significant recommendations are as follows:

Include the operations of Helados Nestlé as part of the data to be reported in the Annual Sustainability Report for 2016.

Strengthen the materiality analysis through direct consultation with external stakeholders.

Provide more information on the approach to manage material aspects, including information on how material aspects are managed and how they are evaluated.

To consider the transition of Sustainability Report from the core to the comprehensive option.

This report has been exclusively prepared for the Board of Directors of Grupo Herdez, S.A.B. de C.V., in accordance with the terms of our engagement agreement.

Mancera, S.C.

A Member Practice of Ernst & Young Global Limited

Ignacio Cortés Castán Partner

Mexico City, March 18, 2016