Work scoPe and criTeria The assurance engagement has been planned and performed in accordance with the International Standard on Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (ISAE 1. Limited level assurance on the accuracy and completeness of quantitative data and the plausibility of qualitative information related to the GRI General Disclosures that are required as a minimum prerequisite for the "In accordance – Core" option, according to the GRI 102 Standard.