ESG Report 2022 June 2022 - Page 9

Auditor verification statement from BSI Assurance UK Ltd . The activities reported by Scottish Leather Group have been independently verified by BSI over the course of an 8-day audit .
The scope of this audit has been :
• Verification of environmental data ( carbon , water , waste , energy , and greenhouse gas ) for our UK operations in line with the guidance set out in ISO14016:2020 , to a reasonable level of assurance and a materiality level of 5 %.
• Verification of corporate social responsibility presence and claims via review of the Scottish Leather UNGC Gap Analysis Report – a robust , neutral , and universally recognised framework .
Verification has been achieved through mechanisms that included ( a ) evaluation of the monitoring and control systems through interviewing employees , observation , and inquiry and ( b ) verification of data through sampling recalculation , retracing , cross checking , and reconciliation .
NOTE : BSI Assurance UK Ltd is independent to and has no financial interest in Scottish Leather Group . This verification opinion has been prepared for Scottish Leather Group only for the purposes of verifying its environmental and social data described in the scope above . It was not prepared for any other purpose . In making this Statement , BSI Assurance UK Ltd has assumed that all information provided to it by Scottish Leather Group is true , accurate and complete . BSI Assurance UK Ltd accepts no liability to any third party who places reliance on this Opinion Statement .

“ We don ’ t see sustainable manufacturing as a set of limitations , but an opportunity .”

Our journey to zero . Environmental , Social & Governance Report 2022 9