Nature and scope of work We conducted around twenty interviews with the people responsible for preparing the CSR Information, the departments in charge of collecting the information and, where appropriate, those responsible for internal control and risk management, in order to: p assess the suitability of the Guidelines in light of their relevance, completeness, reliability, impartiality and comprehensibility, taking industry best practices into account where applicable; ( (2) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information.