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Findings and conclusions concerning adherence to the AA1000

principles of Inclusivity, Materiality and Responsiveness:



At the global level, Nestlé’s on-going programme of stakeholder convenings involving NGOs,

government, academia and investors, continues to provide the business with valuable stakeholder

insight on its CSV strategy and activities. Beyond this, the materiality analysis incorporates a review

of stakeholders’ interests.



Nestlé has conducted a newmateriality analysis in 2016 which included an assessment of

stakeholders’ interest and the corresponding Nestlé business impact. This year the issues were also

mapped against the Sustainable Development Goals. A number of new issues were identified,

merged with others or have gone up in the prioritisation rankings.

We believe that this updated materiality process is appropriate and relevant to the business in 2016.



Nestlé remains responsive to stakeholder concerns through the publication of its annual CSV

Report. In addition, this year Nestlé has published in the CSV Report the full list of stakeholders’

recommendations from the 2016 Stakeholder Convening in Geneva and its responses.

Statement of Independence, Impartiality and Competence

Bureau Veritas is an independent professional services company that specialises in quality,

environmental, health, safety and social accountability with over 185 years history. Its assurance

team has extensive experience in conducting verification over environmental, social, ethical and

health and safety information, systems and processes.

Bureau Veritas operates a certified


Quality Management Systemwhich complies with the

requirements of ISO 9001:2008, and accordingly maintains a comprehensive system of quality

control including documented policies and procedures regarding compliance with ethical

requirements, professional standards and applicable legal and regulatory requirements.

Bureau Veritas has implemented a Code of Ethics across its business which ensures that all our staff

maintains high standards in their day to day business activities. We are particularly vigilant in the

prevention of conflicts of interest. Bureau Veritas has a number of existing commercial contracts

with Nestlé. Our assurance team does not have any involvement in other projects with Nestlé that

would cause a conflict of interest.

London, April 2017


Inclusivity is the participation of stakeholders in developing and achieving an accountable and strategic response to sustainability.


Materiality is determining the relevance and significance of an issue to an organisation and its stakeholders.


Responsiveness is the extent of an organisation’s response to stakeholder issues and is realised through decisions, actions and communication with stakeholders.


Certificate of Registration FS 34143 issued by BSI Assurance UK Limited

Nestlé in society – Creating Shared Value and meeting our commitments 2016