Work undertaken our procedures included the following: n a media analysis and internet search for references to Smurfit Kappa in the reporting period; n interviews with relevant staff concerning the sustainability strategy, communication and management of these in the business, and for other staff responsible for providing the information in the Report; n Conducting site visits to nettingsdorfer (austria), San Felipe (venezuela), baden-baden (Germany), birmingham and northampton (united Kingdom) to review the quality of information management systems and the reliability of the data as reported to corporate level; n Reviews of the systems and processes for information management, internal control and processing of the qualitative and quantitative information in the Report at corporate level; n Reviewing internal and external documentation to determine whether the information in the Report is supported by sufficient evidence; n an evaluation of whether the information presented in the report is in line with our overall knowledge of, and experience with, sustainability at Smurfit Kappa. Conclusion based on our work as described, we conclude that nothing came to our attention to indicate that the information in the Report is not, in all material respects, fairly stated in accordance with the reporting criteria.