Independent Auditor's Report
This Sustainability Report has been submitted to assurance by an external independent audit firm, Deloitte & Touche S.p.A. The scope, methodology, limitations and conclusions of the assurance engagement are provided in the following Independent Auditors’ Report.
To Fiat Chrysler Automobiles N.V.
We have performed a limited assurance engagement on the Sustainability Report of Fiat Chrysler Automobiles (“FCA” or the “Group”) as of December 31, 2015.
Sustainability organization’s responsibility on the preparation of the Sustainability Report
Group Sustainability organization is responsible for the preparation of the Sustainability Report in accordance with the “G4 Sustainability Reporting Guidelines” issued in 2013 by GRI – Global Reporting Initiative, as stated in the paragraphs “About this Report” and “Definitions, Methodology and Scope” of the Sustainability Report. The Sustainability organization is supported by several entities within the organization including the Group Executive Council and the Board Governance and Sustainability Committee that is also responsible for, among other things, assisting and advising the Board of Directors with monitoring and evaluating reports on the Group’s sustainable development policies and practices, management standards, strategy, performance and governance globally, and reviewing, assessing and making recommendations as to strategic guidelines for sustainability related issues, and reviewing the annual Sustainability Report.
The Group Sustainability organization also support the definition of FCA’s objectives regarding the sustainability performance and the reporting of the achieved results, for the identification of the stakeholders and the significant aspects to report.
Our responsibility is to issue this report based on the procedures performed. We conducted our work in accordance with the criteria established in the “International Standard on Assurance Engagement 3000 – Assurance Engagements other than Audits or Reviews of Historical Financial Information” (“ISAE 3000”), issued by the International Auditing and Assurance Standards Board for limited assurance engagements. The standard requires the compliance with ethical principles, including independence requirements, and that we plan and perform the engagement to obtain limited assurance whether the Sustainability Report is free from material misstatement. These procedures included inquiries, primary with company personnel responsible for the preparation of the Sustainability Report, analysis of documents and other evidence gathering procedures as appropriate.
The procedures performed on the Sustainability Report consisted in verifying its compliance with the principles for defining report content and quality set out in the “G4 Sustainability Reporting Guidelines”, and are summarized as follows:
- comparing the economic and financial data included in the Sustainability Report with those reported in the Group Consolidated Financial Statements as of December 31, 2015, on which another auditor issued the auditors’ report, dated February 29th, 2016;
- analysing, through interviews, the governance system and the management process of the matters related to sustainability management and its relationship with the strategy and operations of the Group;
- analysing the process relating to the definition of material aspects disclosed in the Sustainability Report, with reference to the methods used for the identification and prioritization of material aspects for stakeholders and to the internal validation of the process results;
- analysing how the processes underlying the generation, collection and management of quantitative data of the Sustainability Report operate. In particular, we have performed:
- interviews and discussions with the management of FCA Sepin S.c.p.A. and the personnel of the Group among the four operating regions to gather information about the accounting and reporting systems used in preparing the Sustainability Report, as well as on the internal control procedures supporting the gathering, aggregation, processing and transmittal of data and information to the department responsible for the preparation of the Sustainability Report;
- analysis, on a sample basis, of the documentation supporting the preparation of the Sustainability Report, in order to gather the evidence of processes in place, their adequacy, and that the internal control system correctly manages data and information in connection with the objectives described in the Sustainability Report;
- analysing the compliance and the internal consistency of the qualitative information disclosed in the Sustainability Report in relation to the guidelines identified in the paragraph “Sustainability organization’s responsibility on the preparation of the Sustainability Report” of this report;
- analysing the stakeholders engagement process, in terms of methods applied, through the analysis of the minutes of the meetings or any other available documentation about the main topics arisen in the discussion with them;
- obtaining the representation letter signed by the legal representative of FCA Sepin S.c.p.A., on the compliance of the Sustainability Report with the guidelines identified in the paragraph “Sustainability organization’s responsibility on the preparation of the Sustainability Report”, as well as the reliability and completeness of the data and information disclosed.
Data and information subject to our limited assurance are reported, as required by the “G4 Sustainability Reporting Guidelines”, in the “GRI G4 Content Index” of the Sustainability Report.
The procedures performed in a limited assurance engagement are less than those performed in a reasonable assurance engagement in accordance with ISAE 3000, and, therefore, do not enable us to obtain assurance that we would become aware of all significant matters and events that might be identified in a reasonable assurance engagement.
Based on the work performed, nothing has come to our attention that causes us to believe that the Sustainability Report of FCA as of December 31, 2015 is not prepared, in all material respects, in accordance with the “G4 Sustainability Reporting Guidelines” issued in 2013 by GRI – Global Reporting Initiative, as stated in the paragraphs “About this Report” and “Definitions, Methodology and Scope” of the Sustainability Report.
Milan, April 11, 2016