The Directors are also responsible for the selection and application of the criteria detailed below: ¨ The AAalignment with the AA1000APS (2008) for the three principles of inclusivity, materiality and responsiveness (the AA1000APS (2008) principles); ¨ The GRI G3.1 Guidelines applied to the selected key performance indicators; and ¨ The GRI G3.1 Guidelines for Nedbank’s selfdeclaration of the A+ application level. inDepenDence anD expertiSe We have complied with the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants which includes comprehensive independence and other requirements founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.