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KONE 2013 | CORPOR ATE RESPONSIBILIT Y REPORT
INDEPENDENT ASSURANCE REPORT
47
Independent Assurance Report –
KONE’s GHG Emissions 2013
To the Management of KONE Oyj
Insinööritoimisto Ecobio Oy (hereafter
Ecobio) has been commissioned by
KONE Oyj (hereafter KONE) to perform a
limited third party assurance engagement
regarding greenhouse gas emission
(hereafter GHG emission), including Scope
1, 2 and 3 emissions disclosed in KONE’s
Sustainability Report for 2013 for the period
of January 1
st
to December 31st 2013.
KONE’s Responsibility
KONE was responsible for the collection,
preparation and presentation of GHG
emission disclosures in the Sustainability
Report according to the Greenhouse Gas
Protocol (GHG Protocol). Ecobio, as an
independent assuror, was not involved
in the preparation of any GHG emission
disclosures, apart from the independent
assurance engagement. The Management
of KONE has approved the information
on GHG emissions provided in the
Sustainability Report.
Practitioner’s Responsibility
Ecobio’s responsibility was to present
an independent conclusion on the GHG
emission disclosures subject to the limited
assurance engagement. Ecobio disclaims
any liability or responsibility for any third
party decision based upon this assurance
report.
Methodology
Ecobio based the assurance process on the
following guidelines and standards:
• Greenhouse Gas Protocol - A Corporate
Accounting and Reporting Standard
• Global Reporting Initiative (GRI) G3
Sustainability Reporting Guidelines 3.0
• ISO 14064-3 standard (Greenhouse
gases – Part 3: Specification with
guidance for the validation and
verification of greenhouse gas
assertions)
• International Standard on Assurance
Engagements 3000 (ISAE3000)
Concerning limited assurance engagement
the evidence-gathering procedures
are more limited than for a reasonable
assurance engagement, and therefore
less assurance is obtained. This assurance
engagement was conducted from January
to April 2014.
The assurance process included:
• Interviewing personnel responsible for
data collection and reporting.
• Evaluating procedures for gathering,
analyzing, and aggregating quantitative
data on GHG emissions.
• Performing cross-checks on a sample
basis concerning the reported GHG
emissions.
• Performing cross-checks on a sample
basis on fuel, electricity and cooling gas
consumption data and data concerning
air travel and logistics.
• Evaluating internal guidelines for data
collection.
• Evaluating the sufficiency of
documentation of the data gathering
process.
• Checking the consistency of the
reported GHG emissions compared to
the guidelines.
Conclusions
Based on the work described in this
report, nothing has come to our attention
that would cause us to believe that the
GHG emission disclosures in KONE’s
Sustainability Report 2013 are not fairly
stated, in all material respects, or that
it would not comply with the reporting
guidelines stated before.
Practitioner’s Independence and
Qualifications
Ecobio is an independent environmental
consulting company with over 20 years of
history. Ecobio’s assurors are skilled and
experienced in environmental assurance
and have good knowledge of industry
related sustainability issues.
Ecobio has no financial dependencies
on KONE beyond the scope of this
engagement. Ecobio has conducted this
assurance independently, and there has
been no conflict of interest.
Helsinki, 3
rd
of April 2014
Insinööritoimisto Ecobio
Sanna Vaalgamaa (Ph.D.)
Managing Director
Thomas Andersson (M.Sc.)
Senior Consultant