n	 A	risk	analysis,	including	a	media	search,	to	identify	 relevant	sustainability	issues	for	Smurfit	Kappa	in	the	 reporting	period; n	 Evaluating	the	design	and	implementation	of	the	 systems	and	processes	for	the	collection,	processing	 and	control	of	the	information	in	the	Report,	including	 the	consolidation	of	the	data	for	the	Report; n	 Interviews	with	relevant	staff	at	corporate	level	 responsible	for	the	sustainability	strategy,	policies,	 communication	and	management,	as	well	as	other	 relevant	staff	at	corporate	level	responsible	for	 providing	the	information	for	the	Report; n	 Visits	to	production	sites	in	Wrexen	and	Düsseldorf	 (Germany),	Nervión	and	Mengibar	(Spain),	Valencia	 (Venezuela)	and	Cali	(Colombia)	to	review	the	source	 data	and	the	design	and	implementation	of	controls	 procedures	at	local	level; n	 Evaluating	internal	and	external	documentation,	 based	on	sampling,	to	determine	whether	the	 information	in	the	Report	is	supported	by	sufficient	 evidence; n	 An	analytical	review	of	the	data	and	trend	 explanations	submitted	by	all	production	sites	for	 consolidation	at	corporate	level.