Pursuant to your request and in our capacity of Statutory Auditor of Solvay SA / NV, we hereby present you our assurance report on a selection of social, environmental and other sustainable development information disclosed in section “Extra-financial statements” of Solvay Group Annual Integrated Report for the year ended 31 December 2016 (the “2016 Annual Integrated Report”), identified by the symbol and .

Responsibility of the Company

This selection of information (the “Information”) extracted from the 2016 Annual Integrated Report has been prepared under the responsibility of Solvay Group management, in accordance with internal measurement and reporting principles used by Solvay Group (the "Reporting Framework"). The Reporting Framework consists of specific definitions and assumptions that are summarized in section “Extra-financial statements” of the 2016 Annual Integrated Report.

Responsibility of the Statutory Auditor

It is our responsibility, based on the procedures performed by us, to express:

  • “Limited assurance” for the Information identified by the symbol as included in the 2016 Annual Integrated Report
  • “Reasonable assurance” for the Information identified by the symbol as included in the 2016 Annual Integrated Report

The complete list of Information in scope of our assurance engagement together with the type of assurance has been included in appendix A of this report.

We conducted our procedures in accordance with the international standard as defined in ISAE (International Standard on Assurance Engagements) 3000 (Revised)1ISAE 3000 (Revised) – Assurance engagements other than audits or reviews of historical information. With respect to independence rules, these are defined by the respective legal and regulatory texts as well as by the professional Code of Ethics, issued by the International Federation of Accountants (“IFAC”).

Nature and scope of procedures

We have carried out the following procedures

  • General procedures:
    • We assessed the appropriateness of the Reporting Framework with respect to its relevance, completeness, neutrality, clarity and reliability, by taking into consideration, when relevant, the sector reporting practices.
    • We have verified the set-up within Solvay Group of the process to obtain, consolidate and check the selected Information with regard to its completeness and consistency. We have familiarized ourselves with the internal control and risk management procedures relating to the compilation of the information. We have conducted interviews with individuals responsible for social, environmental and other sustainable development reporting.
    • At the sites that we have selected2Sites audited for indicators under limited assurance: Map Ta Phut (VNT), Dombasle, Bad Wimpfen, Chalampé Rhodia, Spinetta-Marengo, Marietta – Ohio, Santo-Andre – Rhodia, Greenriver, Panoli (Solvay), Torrelavega.
      Additional sites audited for indicators under reasonable assurance only: Devnya (SODI & DEVEN), Santo-Andre – Indupa, Freiburg, Rheinberg, Neder-over-Heembeek, Shanghai, Bahia Blanca
      based on their activity, their contribution to consolidated indicators, their location and a risk analysis, we have:
      • Conducted interviews to verify the proper application of procedures and obtained information to perform our verifications;
      • Conducted substantive tests, using sampling techniques, to verify the calculations performed and reconcile data with supporting evidence.
  • “Limited assurance” for the Information identified by the symbol as included in the 2016 Annual Integrated Report
    • For the entity in charge of their consolidation, as well as for the controlled entities, we have designed analytical procedures and verified, using sampling techniques, the calculations as well as the consolidation of this information in order to obtain limited assurance that the selected information does not contain any material errors that would question its preparation, in all material respects, in accordance with the Reporting Framework. A higher level of assurance would have required more extensive procedures.
  • “Reasonable assurance” for the Information identified by the symbol as included in the 2016 Annual Integrated Report
    • We conducted work of the same nature as the work described in section above (limited assurance) but in further detail, in particular performing an increased number of tests. When relevant, we have tested a representative sample of entities based on their activities, their contribution to the consolidated data, their location and a risk analysis. In these cases, the selected sample represents between 41% and 61% of the published data, which is significantly more than what would be requested for a limited assurance review.  

Conclusion

  • For the indicators in scope of “limited assurance” (identified by the symbol )

On the basis of the procedures performed by us, nothing came to our attention that causes us to believe that the Information identified by the symbol as included in the 2016 Annual Integrated Report, is not prepared, in all material respects, in accordance with the Reporting Framework.

  • For the indicators in scope of “reasonable assurance” (identified by the symbol )

In our opinion, based on the procedures performed, the Information identified by the symbol as included in the 2016 Annual Integrated Report, has been prepared in all material respects in accordance with the Reporting Framework.

Zaventem, 30 March 2017

The statutory auditor
DELOITTE Bedrijfsrevisoren / Reviseurs d’Entreprises
BV o.v.v.e. CVBA / SC s.f.d. SCRL
Represented by Michel Denayer

Michel Denayer (signature)

Appendix A

Indicators in bold are selected for reasonable insurance.

Reporting scope

 

Information

 

Audit Procedure

Sustainable business solutions

 

Product portfolio assessed (%)

 

Reasonable Assurance

 

Sustainable business solutions (% of net sales)

 

Reasonable Assurance

Greenhouse gas emissions

 

Greenhouse gas emissions intensity

 

Reasonable Assurance

 

Direct and indirect CO2 emissions (Scope 1 & 2)

 

Limited Assurance

 

Other greenhouse gas emissions according to Kyoto Protocol (Scope 1)

 

Limited Assurance

 

Total greenhouse gas emissions (Kyoto protocol)

 

Limited Assurance

 

Other greenhouse gas emissions not according to Kyoto Protocol (Scope 1)

 

Limited Assurance

Energy management

 

Energy consumption

 

Limited Assurance

 

Energy efficiency index

 

Limited Assurance

Air quality

 

Nitrogen oxides – NOx

 

Limited Assurance

 

Nitrogen oxides intensity

 

Limited Assurance

 

Sulfur oxides – SOx

 

Limited Assurance

 

Sulfur oxides intensity

 

Limited Assurance

 

Non-methane volatile organic compounds – NMVOC

 

Limited Assurance

 

Non-methane volatile organic compounds intensity

 

Limited Assurance

Water management

 

Freshwater withdrawal

 

Limited Assurance

 

Freshwater withdrawal intensity

 

Limited Assurance

 

Chemical oxygen demand

 

Limited Assurance

 

Chemical oxygen demand intensity

 

Limited Assurance

Environmental incidents and remediation

 

Medium severity incidents with environmental consequences

 

Limited Assurance

 

Environmental provision

 

Limited Assurance

Hazardous materials management

 

Industrial hazardous waste not disposed of in a sustainable way

 

Limited Assurance

 

Industrial hazardous waste not disposed of in a sustainable way intensity

 

Limited Assurance

 

Substance of very high concern (SVHC) according to REACH criteria present in products put on the market

 

Limited Assurance

 

All SVHC according to REACH criteria present in products put on the market for which this presence is due to raw materials

 

Limited Assurance

 

SVHCs reviewed for potential substitution or safer alternatives

 

Limited Assurance

Employee health and safety

 

Medical Treatment Accident Rate - Employee, contractors and temporary workers (MTAR)

 

Reasonable Assurance

 

Lost Time accident Rate - Employee, contractors and temporary workers (LTAR)

 

Reasonable Assurance

 

Fatal accidents

 

Reasonable Assurance

 

Industrial Hygiene program: sites where hygiene specialists have been trained to new Industrial Hygiene standards

 

Limited Assurance

 

Advanced Health Monitoring program: sites with advanced risk based medical surveillance

 

Limited Assurance

Employee engagement and wellness

 

Solvay engagement index

 

Reasonable Assurance

 

Coverage by collective agreement

 

Limited Assurance

Process safety, emergency preparedness and response

 

Number of "risk sheets level 1" at the end of the year

 

Limited Assurance

 

Percentage of level 1 risk situations resolved within one year

 

Limited Assurance

 

Risk level 1 situation resolved

 

Limited Assurance

 

Process safety rate

 

Limited Assurance

1 ISAE 3000 (Revised) – Assurance engagements other than audits or reviews of historical information

2 Sites audited for indicators under limited assurance: Map Ta Phut (VNT), Dombasle, Bad Wimpfen, Chalampé Rhodia, Spinetta-Marengo, Marietta – Ohio, Santo-Andre – Rhodia, Greenriver, Panoli (Solvay), Torrelavega.
Additional sites audited for indicators under reasonable assurance only: Devnya (SODI & DEVEN), Santo-Andre – Indupa, Freiburg, Rheinberg, Neder-over-Heembeek, Shanghai, Bahia Blanca

Limited assurance report of the statutory auditor on a selection of social, environmental and other sustainable development information for the year ended 31 December 2016 - Disclosed on the Solvay Group Website