Page 107 - Minerva Foods | Annual Report 2017

Limited assurance report issued by independent auditors related to information on sustainability and social responsibility
To:
Board of Directors and the Shareholders of Minerva S.A. São Paulo – SP
Introduction
We were contracted by Minerva S.A. (“Minerva Foods”) to submit our limited assurance report on the information compiled for the Minerva S.A. Sustainability and Social Responsibility report, relative to the fiscal year ending on December 31, 2017.
Company management’s responsibilities
The management at Minerva S.A. is responsible for preparing and adequately presenting the infor- mation contained in the 2017 Sustainability Report, pursuant to the guidelines of the Global Repor- ting Initiative (GRI) – in its GRI Standards version and using the “Core” reporting option and for the internal controls that management deems necessary to enable preparation of this information free from material misstatement, regardless of whether due to fraud or error.
Independent auditors’ responsibility
Our responsibility is to express a conclusion on the information in the Minerva Foods 2017 Sus- tainability Report, mentioned in the audited items summary chart, based on the limited assurance work conducted according to Technical Notice CTO 01/12, issued by Brazil’s Federal Accounting Board (Conselho Federal de Contabilidade - CFC) and prepared based on NBC TO 3000 - Assu- rance Engagements Other Than Audits and Reviews, issued by Brazil’s Federal Accounting Board (CFC), which is equivalent to international standard ISAE 3000, issued by the International Fede- ration of Accountants, applicable to non-historical information. These standards require complian- ce with ethical demands, including requirements of independence, and that work be executed with the goal of gaining limited assurance that the information contained in the Sustainability Report, taken as a whole, is free of material misstatements.
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