Assurance report

Auditor’s Limited Assurance Report on ICA Gruppen AB’s Sustainability Report

This is the translation of the auditor’s report in Swedish.

To the readers of ICA Gruppen AB’s Sustainability Report

Introduction

We have been engaged by the Board of Directors of ICA Gruppen AB to undertake a limited assurance engagement of ICA Gruppen AB’s Sustainability Report for the year 2013. The Group has defined the scope of the Sustainability Report to the sections referenced in the GRI index.

Responsibilities of the Board of Directors and the Executive Management for the Sustainability Report 

The Board of Directors and the Executive Management are responsible for ongoing activities regarding the environment, health & safety, quality, social responsibility and sustainable development, and for the preparation and presentation of the Sustainability Report in accordance with the applicable criteria, as explained in the section ‘Measurement and calculation methods’ , and are the parts of the Sustainability Reporting Guidelines G4, published by The Global Reporting Initiative (GRI), which are applicable to the Sustainability Report, as well as the accounting and calculation principles that the Group has developed and disclosed.

Responsibilities of the auditor  

Our responsibility is to express a limited assurance conclusion on the Sustainability Report based on the procedures we have performed.


We conducted our limited assurance engagement in accordance with RevR 6 Assurance of Sustainability Reports issued by FAR. A limited assurance engagement consists of making inquiries, primarily of persons responsible for the preparation of the Sustainability Report, and applying analytical and other limited assurance procedures. The procedures performed in a limited assurance engagement vary in nature from, and are less in extent than for, a reasonable assurance engagement conducted in accordance with IAASB’s Standards on Auditing and Quality Control and other generally accepted auditing standards in Sweden. The procedures performed consequently do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express a reasonable assurance opinion.

The criteria on which our procedures are based are the parts of the Sustainability Reporting Guidelines G4, published by The Global Reporting Initiative (GRI), which are applicable to the Sustainability Report, as well as the accounting and calculation principles that the Group has developed and disclosed. These criteria are presented in ‘Measurement and calculation methods’. We consider these criteria suitable for the preparation of the Sustainability Report.

We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusions below.

Limited Assurance Conclusion

Based on the limited assurance procedures we have performed, nothing has come to our attention that causes us to believe that the Sustainability Report, is not prepared, in all material respects, in accordance with the above stated criteria.

  Stockholm, 21 February 2014
Ernst & Young AB
 
Thomas Forslund
Authorized Public Accountant
  Charlotte Söderlund  
Authorized Public Accountant