The following procedures were performed: — A risk analysis, including a media search, to identify relevant sustainability issues for Smurfit Kappa in the reporting period; — Evaluating the design and implementation of the reporting processes and the controls regarding the qualitative and quantitative information in the Report; — Interviews with relevant staff at corporate level responsible for providing the information in the Report; — Visits to production sites in Barbosa (Colombia), Barranquilla (Colombia), Brännögård (Sweden), Morava (Czech Republic), Nettingsdorf (Austria) and Zülpich (Germany) to review the source data and the design and implementation of controls at local level; — Evaluating internal and external documentation, based on sampling, to determine whether the information in the Report is supported by sufficient evidence; — An analytical review of the data and trend explanations submitted by all production sites for consolidation at corporate level.