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Vodafone Group Plc
Protecting our Planet Empowering People Maintaining Trust
Other information
Independence, professional standards and quality control We comply with the Institute of Chartered Accountants in England and Wales (“ICAEW”) Code of Ethics, which includes independence, and other requirements founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour, that are at least as demanding as the applicable provisions of the IESBA Code of Ethics. The firm applies International Standard on Quality Management 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Summary of work performed A limited assurance engagement involves planning and performing procedures to obtain sufficient appropriate evidence to obtain a meaningful level of assurance over the Selected Information as a basis for our limited assurance conclusion. Planning the engagement involves assessing whether the Reporting Criteria are suitable for the purposes of our limited assurance engagement. The procedures selected depend on our judgement, on our understanding of the Selected Information and other engagement circumstances, and our consideration of areas where material misstatements are likely to arise.
The procedures performed included: – conducting interviews with Vodafone’s management to obtain an understanding of the key processes, systems and controls in place over the preparation of the Selected Information; – selected limited substantive testing, including agreeing a selection of the Selected Information to source documentation; – considering the appropriateness of the carbon conversion factor calculations and other unit conversion factor calculations used by reference to widely recognised and established conversion factors; – reperforming a selection of the calculations used to prepare the Selected Information; – performing analytical procedures over a selection of the Selected Information, including a comparison to the prior period having due regard to changes in the business; and – reading the narrative accompanying the Selected Information in the Report with regard to the Reporting Criteria, and for consistency with our findings. The work performed in a limited assurance engagement varies in nature and timing from, and is less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed.
Our work did not include testing the accuracy of the purchase volumes in Vodafone’s Supply Chain IT system and Devices dataset, which were used in calculating Total Scope 3 GHG
emissions (million tonnes CO 2 e). This report’s intended use
Our report has been prepared for Vodafone solely in accordance with the terms of our engagement. We have consented to the publication of our report in Vodafone’s ESG Addendum for the purpose of Vodafone showing that it has obtained an independent assurance report in connection with the Selected Information. Our report was designed to meet the agreed requirements of Vodafone determined by Vodafone's needs at the time. Our report should not therefore be regarded as suitable to be used or relied on by any party wishing to acquire rights against us other than Vodafone for any purpose or in any context. Any party other than Vodafone who obtains access to our report or a copy and chooses to rely on our report (or any part of it) will do so at its own risk. To the fullest extent permitted by law, KPMG LLP will accept no responsibility or liability in respect of our report to any other party. KPMG LLP Chartered Accountants 15 Canada Square
London E14 5GL 14 May 2024
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