Assurance report of the independent auditor
To the readers of the third European Beer Pledge Report
We have reviewed the third European Beer Pledge Report (hereafter: The Report) of the Brewers of Europe based in Brussels, Belgium.
Based on our review, nothing has come to our attention to indicate that The Report is not prepared, in all material respects, in accordance with the internally developed criteria as described in the chapter ‘Methodology and structure’ (page 89).
The Report includes prospective information such as ambitions, strategy, plans, expectations and estimates. Inherently
the actual future results may differ from these and are therefore uncertain. We do not provide any assurance on the
assumptions and achievability of prospective information in The Report.
Basis for our conclusion
We have performed our review on The Report in accordance with Dutch law, including Dutch Standard 3000: “Assurance
Engagements other than Audits or Reviews of Historical Financial Information”, which is aligned with the International
Standard on Assurance Engagements (ISAE) 3000: “Assurance Engagements other than Audits or Reviews of Historical
This review engagement is aimed to obtain limited assurance. Our responsibilities under this standard are further
described in the section ‘Our responsibilities for the review of The Report‘ below.
We are independent of The Brewers of Europe in accordance with the ‘Verordening inzake de onafhankelijkheid van
accountants bij assurance-opdrachten’ (ViO, Code of Ethics for Professional Accountants, a regulation with respect to
independence) and other relevant independence regulations in the Netherlands. Furthermore, we have complied with
the ‘Verordening gedrags- en beroepsregels accountants’ (VGBA, Dutch Code of Ethics).
We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our
Responsibilities of The Brewers of Europe Secretariat for The Report
The Brewers of Europe Secretariat is responsible for the preparation of The Report in accordance with the internally
developed criteria as described in the chapter ‘Methodology and structure’ (page 89) including the identification of
stakeholders and the definition of material matters. The choices made by the Brewers of Europe Secretariat regarding
the scope of The Report and the reporting policy are summarized in the chapter ‘Methodology and structure’ (page 89).
The Brewers of Europe Secretariat is also responsible for such internal control as it determines is necessary to enable
the preparation of The Report that is free from material misstatement, whether due to fraud or error.
Our responsibility for the review of The Report
Our responsibility is to plan and perform the review assignment in a manner that allows us to obtain sufficient and
appropriate assurance evidence for our conclusion.
A review is aimed to obtain a limited level of assurance. Procedures performed to obtain a limited level of assurance are
aimed at determining the plausibility of information and are less extensive than a reasonable assurance engagement. The
procedures performed consisted primarily of making inquiries of staff within the entity and applying analytical procedures
on the information in The Report. The level of assurance obtained in review engagements is therefore substantially less
than the level of assurance obtained in an audit engagement.
We apply the ‘Nadere voorschriften accountantskantoren ter zake van assurance opdrachten (RA)’ (Regulations for
Audit Firms Regarding Assurance Engagements) and accordingly maintain a comprehensive system of quality control
including documented policies and procedures regarding compliance with ethical requirements, professional standards
and applicable legal and regulatory requirements.
Misstatements can arise from fraud or errors and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the decisions of users taken on the basis of The Report. The materiality affects the
nature, timing and extent of our review procedures and the evaluation of the effect of identified misstatements on our
We have exercised professional judgement and have maintained professional skepticism throughout the review, in
accordance with the Dutch Standard 3000, ethical requirements and independence requirements.
Our main procedures consisted of:
• Evaluating the appropriateness of the reporting criteria and its consistent application, including the evaluation of the reasonableness of management’s estimates;
• Evaluating the design and implementation of the reporting systems and processes related to The Report;
• Interviewing the Brewers of Europe Secretariat responsible for the responsible drinking strategy and policy;
• Interviewing relevant staff responsible for providing the information in The Report, carrying out internal control procedures on the data and consolidating the data in The Report;
• Visits to member organisations in Poland and the United Kingdom to review the source data and the design and implementation of internal controls and validation procedures at local level;
• Reviewing relevant data and evaluating internal and external documentation, based on limited sampling, to assess the accuracy of The Report.
Amsterdam, 25 September 2017
Part of KPMG Advisory N.V.
M.A.S. Boekhold-Miltenburg RA