The following procedures were performed: (i) Inquiries to management and senior officials responsible for areas under analysis, with the purpose of understanding how the information system is structured and their awareness of issues included in the Report; (ii) Identify the existence of internal management procedures leading to the implementation of economical, environmental and social policies; (iii) Testing the efficiency of process and systems in place for collection, consolidation, validation and reporting of the performance information previously mentioned; (iv) Confirming, through visits to sites, that operational units follow the instructions on collection, consolidation, validation and reporting of performance indicators; Sonae, SGPS, S.A.