External Audit

Our reporting is audited by a third party. KPMG AG Wirtschaftsprüfungsgesellschaft has audited the BASF Group Consolidated Financial Statements and the Management’s Report and has approved them free of qualification. The audit of the Consolidated Financial Statements is based on the likewise audited financial statements of the BASF Group companies.

The limited assurance of the sustainability information contained in the Management’s Report was conducted in accordance with ISAE 3000 (Assurance Engagements other than Audits or Reviews of Historical Financial Information) and ISAE 3410 (Assurance Engagements on Greenhouse Gas Statements), the relevant international assurance standards for sustainability reporting. KPMG conducted a reasonable assurance of all disclosures on the most important nonfinancial key performance indicators, accelerator sales and CO₂-neutral growth. Both steering-relevant indicators and their forecasts are part of the Management’s Report and are thus covered by the annual audit. The links and additional content provided on the internet sites referred to in this report are not part of the audited information.

KPMG also conducted a limited assurance of the nonfinancial group statement (NFS).