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Vodafone Group Plc
Protecting our Planet Empowering People Maintaining Trust
Other information
Assurance: Independent Limited Assurance Report to Vodafone Group Plc KPMG LLP (“KPMG” or “we”) were engaged by Vodafone Group plc (“Vodafone”) to provide limited assurance over the Selected Information described below for the year ended 31 March 2024. Our conclusion Based on the work we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Selected Information has not been properly prepared, in all material respects, in accordance with the Reporting Criteria. This conclusion is to be read in the context of the remainder of this report, in particular the inherent limitations explained below and this report’s intended use. Selected Information The scope of our work includes only the information included within the External ESG Assurance table on page 55 of Vodafone’s Annual Report and Accounts and in Vodafone’s ESG Addendum marked with the symbol ^ (“the Report”) for the year ended 31 March 2024 (“the Selected Information”) and also listed in Appendix 1. We have not performed any work, and do not express any conclusion, over any other information that may be included in the Report or displayed on Vodafone’s website for the current period or for previous periods unless otherwise indicated. Reporting Criteria The Reporting Criteria we used to form our judgements is the ESG Addendum Methodology as set out at
Our responsibilities Our responsibility is to plan and perform our work to obtain limited assurance about whether the Selected Information has been properly prepared, in all material respects, in accordance with the Reporting Criteria and to report to Vodafone in the form of an independent limited assurance conclusion based on the work performed and the evidence obtained. Assurance standards applied We conducted our work in accordance with International Standard on Assurance Engagements (UK) 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information (“ISAE (UK) 3000”) issued by the Financial Reporting Council and in respect of the greenhouse gas emissions information included within the Selected Information, in accordance with International Standard on Assurance Engagements 3410 Assurance Engagements on Greenhouse Gas Statements (“ISAE 3410”), issued by the International Auditing and Assurance Standards Board. Those standards require that we obtain sufficient, appropriate evidence on which to base our conclusion.
https://www.vodafone.com/about-vodafone/reporting- centre/sustainability-reports (“the Reporting Criteria”). The Selected Information needs to be read together with
the Reporting Criteria. Inherent limitations
The nature of non-financial information; the absence of a significant body of established practice on which to draw; and the methods and precision used to determine non-financial information, allow for different, but acceptable evaluation and measurement techniques and can result in materially different measurements, affecting comparability between entities and over time. The Reporting Criteria has been developed to assist Vodafone in providing the Selected Information only. As a result, the Selected Information may not be suitable for another purpose. Directors’ responsibilities The Directors of Vodafone are responsible for: – designing, operating and maintaining internal controls relevant to the preparation and presentation of the Selected Information that is free from material misstatement, whether due to fraud or error; – selecting and/or developing objective Reporting Criteria; – measuring and reporting the Selected Information in accordance with the Reporting Criteria; and – the contents and statements contained within the Report and the Reporting Criteria.
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