December (ii) Identification of the existence of internal management procedures leading to the implementation of economic, environmental and social policies; (iii) Testing, on a sampling basis, the efficiency of processes and systems in place for collection, consolidation, validation and reporting of the performance information previously mentioned, through calculations and validation of reported data; (iv) Confirmation that operational units follow the instructions on collection, consolidation, validation and reporting of performance information; (v) Execution of substantive procedures, on a sampling basis, in order to collect evidence of the reported information; (vi) Comparison of financial and economic data included in the sustainability information with the data audited by the external auditor, in the scope of the audit of Jerónimo Martins’ financial statements for the year ended in December 31, 2018; (vii) Verification that sustainability information included in the Report complies with the requirements of GRI Standards, for the option “In Accordance - Core”.