2015 Environment and Safety Performance - AbbVie...2015 ition of env nd safety da nst sales for t...

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ERM CVS Independent Assurance Statement to AbbVie Page 1 of 2

Independent Assurance Statement to AbbVie

ERM Certification and Verification Services (ERM CVS) was engaged by AbbVie Inc. (‘AbbVie’) to provide limited assurance in relation to specified 2015 environmental and safety data as set out below.

Engagement summary

Scope of our assurance engagement

Whether the corporate 2015 (absolute) data for the following selected indicators in the AbbVie 2015 Environment and Safety Performance PDF are fairly presented, in all material respects, with the reporting criteria:

Environmental data

Scope 1 GHG emissions (metric tons CO2e)

Scope 2 GHG emissions (metric tons CO2e)

Total energy consumption (MWh)

Total electricity purchased (MWh)

Total water withdrawal (million m3)

Total water consumption (million m3)

Total waste generated: Total and total hazardous (metric tons)

Total waste disposed (metric tons)

Emissions to air: NOx, SOx, VOC (metric tons)

Emissions to water: COD (metric tons), BOD (mg/L)

Environmental Data, normalized to sales

Total GHG emissions

Total energy

Total water consumption

Total waste

Safety data

Lost Time Incident Rate (LTIR)

Total Recordable Incident Rate (TRIR)

Reporting criteria The WBCSD/WRI GHG Protocol (2004) for the Scope 1 and 2 GHG emissions. AbbVie’s internal reporting criteria and definitions for the other indicators.

Assurance standard

ERM CVS’ assurance methodology, based on the International Standard on Assurance Engagements ISAE 3000 (Revised).

Assurance level Limited assurance.

Respective responsibilities

AbbVie is responsible for preparing the data and for its correct presentation in the Report to third parties, including disclosure of the reporting criteria and boundary.

ERM CVS’s responsibility is to provide conclusions on the agreed scope based on the assurance activities performed and exercising our professional judgement.

Our conclusions Based on our activities, nothing has come to our attention to indicate that the corporate 2015 data for the selected indicators, as listed above, are not fairly presented, in all material respects, with the reporting criteria.

Our assurance activities Our objective was to assess whether the selected data are reported in accordance with the principles of completeness, comparability (across the organisation) and accuracy (including calculations, use of appropriate conversion factors and consolidation). We planned and performed our work to obtain all the information and explanations that we believe were necessary to provide a basis for our assurance conclusions.

ERM CVS Independent Assurance Statement to AbbVie Page 2 of 2

A multi-disciplinary team of EHS and assurance specialists performed the following activities:

Interviews with relevant staff to understand and evaluate the data management systems and processes (including IT systems and internal review processes) used for collecting and reporting the selected data;

A review of the internal indicator definitions and conversion factors; A review of emission factors used for the 2015 data in AbbVie’s reporting software; Visits to two sites (Sligo, Ireland and North Chicago, Illinois (US) to review local reporting processes and

consistency of reported annual data with selected underlying source data for each indicator. We interviewed relevant staff, reviewed site data capture and reporting methods, checked calculations and assessed the local internal quality and assurance processes.

An analytical review of the year end data submitted by all sites included in the consolidated 2015 data set for each of the selected indicators, including investigation of trend anomalies from 2014.

Year-end assurance activities at corporate level including the results of internal review procedures and the accuracy of the consolidation of the data for the selected indicators from the site data.

The limitations of our engagement The reliability of the assured data is subject to inherent uncertainties, given the available methods for determining, calculating or estimating the underlying information. It is important to understand our assurance conclusions in this context.

Jennifer Iansen-Rogers Head of Corporate Assurance Services 11th May 2016

ERM Certification and Verification Services, London www.ermcvs.com; email: [email protected]

ERM CVS is a member of the ERM Group. The work that ERM CVS conducts for clients is solely related to independent assurance activities and auditor training. Our processes are designed and implemented to ensure that the work we undertake with clients is free from bias and conflict of interest. ERM CVS and the ERM staff that have undertaken this engagement work have provided no consultancy related services to AbbVie in any respect.

2015 Environment and Safety Performance - AbbVie...2015 ition of env nd safety da nst sales for t...

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