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Morales, Sidnee Sam D.

F-436

A. Attestation or Direct

- Attestation

B. 5 elements of an assurance engagement

1. A three – party relationship

a. Practitioner - Klynveld Peat Marwick Goerdeler (KPMG)

b. Responsible Party – Brambles Limited

c. Intended User - Brambles Limited

2. An appropriate subject matter

Materiality, Stockholder inclusiveness, sustainability context and completeness

3. Global Reporting Initiative (GRI) Principles

4. Sustainability Review on Brambles Website

5. KPMG Independent Limited Assurance Report on Brambles Limited

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