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Independent Assurance Report

To the Executive Board of SAP SE, Walldorf


We have performed an independent assurance engagement on selected qualitative and quantitative sustainability disclosures on the web pages of the Integrated Report (further: “the Report”) for the business year 2015 of SAP SE, Walldorf (further “SAP”), published under www.sapintegratedreport.com/2015/en/.

For the performance indicators Business Health Culture Index, Employee Engagement, Employee Retention, Women in Management, Greenhouse Gas Emissions (Scope 1 and 2 as well as selected Scope 3 emissions including business flights and employee commuting), Renewable Energy and Total Energy Consumed, including the explanatory notes thereto, a reasonable assurance engagement was performed.

For the disclosures on materiality and stakeholder engagement, the disclosures on management approaches for the material aspects (Business Conduct; Climate and Energy; Human Capital Management; Security and Privacy) as well as for the other qualitative and quantitative sustainability disclosures in relation to these material aspects a limited assurance engagement was performed.

The qualitative and quantitative sustainability disclosures included in the scope of our assurance engagement are marked in the GRI G4 Content Index, published online under www.sap.com/integrated-reports/2015/en/gri-index-and-united-nations-global-compact/, with the following symbol: ✓

It was not part of our engagement to review product or services related information, references to external information sources, expert opinions and future-related statements in the Report.

Management's Responsibility for the Report

The legal representatives of SAP are responsible for the preparation of the Report in accordance with the Reporting Criteria. SAP applies the principles and standard disclosures of the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative in combination with the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain (Scope 3) Standard of World Resources Institute / World Business Council for Sustainable Development, as well as internally developed definitions, as described in the ‘Notes to Environmental respectively Social Performance Reporting’ as Reporting Criteria.

This responsibility includes the selection and application of appropriate methods to prepare the Report and the use of assumptions and estimates for individual qualitative and quantitative sustainability disclosures which are reasonable under the circumstances. Furthermore, this responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the Report in a way that is free of – intended or unintended – material misstatements.

Independence and Quality Assurance on the Part of the Auditing Firm

We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA-Codex), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

The quality assurance system of the KPMG AG Wirtschaftsprüfungsgesellschaft is based on the International Standard on Quality Control 1 "Quality Control for Audit, Assurance and Related Service Practices" (ISQC 1) and, in addition on national statutory requirements and professional standards, especially the Professional Code for Certified Accountants as well as the joint statement of WPK (Chamber of Public Accountants) and IDW (Institute of Public Auditors in Germany): Requirements for quality assurance in the auditing practice (VO 1/2006).

Practitioner’s Responsibility

Our responsibility is to express a conclusion based on our work performed and the evidences obtained on the qualitative and quantitative sustainability disclosures marked in the GRI G4 Content Index with the following symbol: ✓

Nature and Extent of the Assurance Engagement

We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” and the International Standard on Assurance Engagements (ISAE) 3410: “Assurance Engagements on Greenhouse Gas Statements” of the International Auditing and Assurance Standards Board (IAASB). These standards require that we comply with our professional duties and plan and perform the assurance engagement to obtain a reasonable level of assurance to conclude that the above mentioned performance indicators are prepared, in all material respects, in accordance with the aforementioned Reporting Criteria respectively to obtain a limited level of assurance to preclude that the above mentioned qualitative and quantitative sustainability disclosures are not prepared, in all material respects, in accordance with the aforementioned Reporting Criteria. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement. The choice of audit procedures is subject to the auditor’s own judgement. This includes the assessment of the risk of material misstatement in the Report under consideration of the Reporting Criteria.

Within the scope of our engagement, we performed amongst others the following procedures when conducting the limited assurance:

  • An evaluation of the approach to determining material sustainability topics and respective boundaries, including results of stakeholder engagement.
  • A risk analysis, including a media search, to identify relevant information on SAP’s sustainability performance in the reporting period.
  • Reviewing the suitability of the internally developed definitions.
  • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the qualitative and quantitative sustainability disclosures included in the scope of this engagement, including the consolidation of the data.
  • Inquiries of personnel on corporate level responsible for providing the data and information, carrying out internal control procedures and consolidating the data and information, including the ‘Notes to Environmental respectively Social Performance Reporting’.
  • Evaluation of internal and external documentation, to determine whether the qualitative and quantitative sustainability disclosures are supported by sufficient evidence.
  • An analytical review of the data and trend explanations submitted by all sites for consolidation at corporate level.
  • Reviewing the consistency of GRI G4 in-accordance option ‘Core’ as declared by SAP with the qualitative and quantitative sustainability disclosures presented in the Report.
  • Evaluation of the overall presentation of the selected qualitative and quantitative sustainability disclosures included in the scope of our engagement.

In addition we conducted the following procedures to obtain reasonable assurance:

  • An evaluation of the design and implementation, and tests of the operating effectiveness of the systems and methods used to collect and process the data, including the aggregation of these data into the performance indicators as presented in the Report.
  • Auditing internal and external documentation in order to determine in detail whether the performance indicators for the business year 2015 correspond with the relevant underlying sources, and whether all the relevant information contained in such underlying sources has been included in the Report.
  • Location visits to Walldorf and St. Leon Rot (both Germany), Vienna (Austria) and Budapest (Hungary) to assess the quality of information management systems and the reliability of the data as reported to corporate level.

Conclusions

Based on the procedures performed and evidences received to obtain reasonable assurance, the performance indicators Business Health Culture Index, Employee Engagement, Employee Retention, Women in Management, Greenhouse Gas Emissions (Scope 1 and 2 as well as selected Scope 3 emissions including business flights and employee commuting), Renewable Energy and Total Energy Consumed for the business year 2015, including the explanatory notes thereto, are, in all material respects, presented in accordance with the Reporting Criteria.

Based on the procedures performed and evidences received to obtain limited assurance, nothing has come to our attention that causes us to believe that the disclosure on materiality and stakeholder engagement, the disclosures on management approaches for the material aspects (Business Conduct; Climate and Energy; Human Capital Management; Security and Privacy) as well as the other qualitative and quantitative sustainability disclosures in relation to these material aspects for the business year 2015, are, in all material respects, not prepared in accordance with the Reporting Criteria.

Recommendation

Without affecting the conclusions presented above, we recommend to further develop existing methods and partnerships on software solutions’ impacts in a global sustainability context, and to link the results with the materiality analysis.

This assurance report is issued based on an assurance engagement agreed upon with SAP. The assurance engagement to obtain reasonable respectively limited assurance is issued on purpose of SAP and the assurance report is solely for information purposes of SAP on the results of the assurance engagement. This assurance report must not be used as basis for (financial) decision-making by third parties of any kind. We have responsibility only towards SAP. We do not assume any responsibility for third parties.

Düsseldorf, February 25, 2016

KPMG AG

Wirtschaftsprüfungsgesellschaft

 

 

Simone Fischer

Wirtschaftsprüferin

(German Public Auditor)

 

 

ppa.

Christian Hell 

 

 

 

 

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