Integrated Report 2020
INTEGRATED
Braskem
REPORT 2020
MATERIAL TOPICS
GRI SUMMARY
SASB SUMMARY
a.
b.
C.
d.
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e.
f.
limited assurance engagement also requires additional procedures when the independent
auditor acknowledges issues which may lead them to believe that the information disclose
in the Report taken as a whole could present material misstatement.
The selected procedures were based on our understanding of the issues related to the
compilation, materiality and presentation of the information disclosed in the Report, on oth
engagement circumstances and also on our considerations regarding areas and processe
associated with material sustainability information disclosed where relevant misstatement
could exist. The procedures consisted of:
engagement planning: considering the material aspects for Braskem's activities, the
relevance of the information disclosed, the amount of quantitative and qualitative
information and the operational systems and internal controls that served as a basis for
preparation of the information in the Braskem's Report. This analysis defined the indicator:
to be checked in details;
understanding and analysis of disclosed information related to material aspects
management;
analysis of preparation processes of the Report and its structure and content, based on th
Principles of Content and Quality of the Standards for sustainability report of the Global
Reporting Initiative - GRI (GRI - Standards), with Orientation CPC (Brazilian Accounting
Pronouncements Commite) 09 - Integrated Reporting (which is correlated with to the Basic
Conceptual Framework of Integrated Reporting, prepared by the International Integrated
Reporting Council - IIRC), with the Sustainability Accounting Standard - Chemicals of the
Sustainability Accounting Standards Board (SASB);
evaluation of non-financial indicators selected:
understanding of the calculation methodology and procedures for the compilation of
indicators through interviews with management responsible for data preparation;
application of analytical procedures regarding data and interviews for qualitative informatic
and their correlation with indicators disclosed in the Report;
analysis of evidence supporting the disclosed information;
analysis of whether the performance indicators omission and justification are reasonable to
be accepted associated to aspects and topics defined as material in the materiality analysi
of the Company;
comparison of financial indicators with the financial statements and/or accounting records.
We believe that the information, evidence and results we have obtained are sufficient and
appropriate to provide a basis for our limited assurance conclusion.
Scope and limitations
The procedures applied to a limited assurance engagement are substantially less extensiv
than those applied to a reasonable assurance engagement. Therefore, we cannot provide
reasonable assurance that we are aware of all the issues that would have been identified i
a reasonable assurance engagement, which aims to issue an opinion. If we had conducte
a reasonable assurance engagement, we may have identified other issues and possible
misstatements within the information presented in the Report.
Nonfinancial data is subject to more inherent limitations than financial data, due to the
nature and diversity of the methods used to determine, calculate or estimate these data.
Qualitative interpretation of the data's materiality, relevance and accuracy are subject to
individual assumptions and judgments. Additionally, we have not examined data related to
prior periods, to evaluate the adequacy of policies, practices and sustainability
performance, nor future projections.
Conclusion
Based on the procedures carried out, described earlier in this report, we have not identified
any relevant information that leads us to believe that the information in the Annual Report
2019 of Braskem is not fairly stated in all material aspects in accordance with the Standards
for Sustainability Report of Global Reporting Initiative - GRI (GRI- Standards with
Orientation CPC (Brazilian Accounting Pronouncements Commite) 09 - Integrated
Reporting (which is correlated with to the Basic Conceptual Framework of Integrated
Reporting, prepared by the International Integrated Reporting Council - IIRC), with the
Sustainability Accounting Standard - Chemicals of the Sustainability Accounting Standards
Board (SASB), as well as its source records and files.
São Paulo, May 10th, 2020
KPMG Auditores Independentes
CRC 2SP014428/0-6
Original report in Portuguese signed by
Sebastian Yoshizato Soares
Accountant CRC 1SP257710/0-4
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