Page 100 - Minerva Foods Sustainability Report 2016

2016 Sustainability Report
Limited assurance report issued by independent auditors related to information on sustainability and social responsibility.
For the
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 scal year ending on December 31, 2016.
Company management's responsibilities
e Management at Minerva is responsible for preparing and adequately presenting the information contained in the 2016 Sustainability Report, pursuant to the Core "in accordance" reporting option of G4 version of the guidelines of the Global Reporting Initiative (GRI) and for internal controls that Management determines 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 2016 Sustainability Report, based on the limited assurance work conducted according to Technical Notice CTO 01/12, issued by Brazil's Feder- al Accounting Board (Conselho Federal de Contabilidade – CFC) and prepared based on NBC TO 3000 – Assur- ance Engagements Other an Audits and Reviews, issued by Brazil's Federal Accounting Board (CFC), which is equivalent to international standard ISAE 3000, issued by the International Federation of Accountants, applicable to non-historical information. ese standards require compliance 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 2016 Sustainability Report, taken as a whole, is free of material misstatements.
A limited assurance engagement conducted according to NBC TO 3000 (ISAE 3000) consists mostly of questioning the Company's management and other Company professionals involved in preparing the information contained in the Minerva 2016 Sustainability Report, as well as for application of analytic procedures for nding evidence that allows us to make limited assurance conclusions regarding the information considered as a whole. A limited assur- ance engagement also requires the execution of additional procedures, when the independent auditor is made aware of matters that lead him to believe that the information contained in the Minerva Foods 2016 Sustainability Report, considered as a whole, may present material misstatements.
e procedures selected are based on our understanding of aspects related to compilation and presentation of the in- formation contained in the Minerva Foods 2016 Sustainability Report and on other circumstances of the engagement and our consideration regarding the areas where material misstatements may exist. Procedures included:
(a) planning of work, considering the relevance, volume of quantitative and qualitative information and op- erational and internal control systems that served as the basis for preparing the information contained in the Minerva Foods 2016 Sustainability Report – relative to the period of January 1 to December 31, 2016;
(b) understanding of the methodology for calculations and procedures for compiling indicators through inter- views with the managers responsible for preparing information;
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