Our Auditors run extensive checks every year and investigate at all levels of the collection system in detail.
To the readers of the SCA Sustainability Report 2007
At the request of SCA’s management, we have performed a review of information from SCA’s Resource Management System (RMS) provided under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file “RMS mill data” found on SCA’s website on the Internet (www. sca.com/sustainability).
The purpose with our review is to express whether we have found any indications that the reporting under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file is not, in all material aspects, performed in accordance with the criteria stated below. The review has been performed in accordance with FAR SRS standard on independent reviews of voluntary separate sustainability reports (RevR6).
The SCA Sustainability Report 2007 was approved by SCA’s management in February 2008. It is the responsibility of SCA’s department for Public and Environmental Affairs to enable reporting of data and information, and its processing, within the RMS. Our task is to express a report on data and information from SCA’s RMS based on our review.
Data and information provided under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file have been prepared based on SCA’s principles for calculation and disclosure of RMS data and information. These form the criteria used to evaluate our review procedures.
The scope of our review procedures included the following activities:
- Discussions with Director of Environmental Affairs and chairperson and members of SCA’s RMS on risk management issues related to RMS data and information reporting.
- Review of SCA’s principles for calculation and disclosure of RMS data and information.
- Visit at a paper mill and interviews in order to assess whether data and information is reported in a standardized format and in accordance with established principles, in all material aspects.
- Review of the scope and limitations of the content of the information given under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file.
- Review of underlying documentation, on a test basis, to assess whether the information under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file and in the RMS are based on that documentation.
- Discussions with SCA Director of Environmental Affairs and chairperson for RMS on the results of our review.
Based on our review procedures, nothing has come to our attention that causes us to believe that data and information provided under the heading “Goal”, on page 8 regarding “Goal 1” and “Goal 2” and on pages 47–57 in the SCA Sustainability Report 2007 and in the PDF-file which are extracted from SCA’s RMS have not, in all material aspects, been prepared in accordance with the above stated criteria.
Stockholm, February 29, 2008
Deloitte AB
Svante Forsberg
Authorized Public Accountant
Torbjörn Westman
Expert member FAR SRS