9.2 Independent Assurance Statement to Nutreco N.V

Nutreco N.V. (‘Nutreco’) engaged ERM Certification and Verification Services Limited (‘ERM CVS’) to provide limited assurance in relation to the specified information in the Nutreco Sustainability Report 2021 (the ‘Report’) as set out below.

Our conclusions

Based on our assurance activities below, nothing has come to our attention to indicate that the data, as listed in “Scope of our assurance engagement” above for the reporting year ended 31 December 2021, are not fairly presented in the Report, in all material respects, with the reporting criteria.

Our assurance activities

Our objective was to assess whether the reporting of the data is 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.

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

  • Web-based and telephone interviews with relevant staff at Nutreco corporate offices 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;

  • Review of the reporting criteria, definitions and conversion factors used;

  • Conducted four virtual site visits with Nutreco operations in the following locations: Trouw Sloten (NL), Sada Andalucia (ES), Skretting Burgos (ES) and Ecuador Fish Feed where we interviewed relevant staff, reviewed site data reporting methods, checked calculations and data to source and assessed local internal quality and assurance processes;

  • An analytical review of the data from all sites and an evaluation of the completeness and accuracyof the corporate data consolidation, including further testing of data to source;

  • Further web-based and telephone 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; and
  • Reviewing the presentation of information in the Reports to ensure consistency with our findings.
The limitations of our engagement

The reliability of the assured data is subject to inherent uncertainties, given both the available methods for determining, calculating or estimating the underlying information and the dependence on partner organisations to provide performance information. This is particularly applicable for calculations in relation to Scope 1 GHG emissions arising from manure. It is important to understand our assurance conclusions in this context. We do not provide any assurance on future performance or the achievability of Nutreco’s goals and targets.


Gareth Manning
Partner, Corporate Assurance

06 May 2022


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.