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 themn free of qualification.
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 emissions. The forecast for the key performance indicator CO2 emissions is also part of the Management’s Report and is covered by the annual audit. No forecast has been made for the previous Accelerator target as we plan to update our portfolio steering target in 2022. The links and additional content provided on linked internet sites are not part of the audited information.
KPMG also conducted a limited assurance of the nonfinancial group statement (NFS).