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KONE 2015 | SUSTAINABILITY REPORT
INDEPENDENT ASSURANCE REPORT
47
INDEPENDENT ASSURANCE STATEMENT –
KONE’S GHG EMISSIONS 2015
To the Management and Stakeholders
of KONE Oyj
Scope and Obj
ectives
The Management of KONE Oyj
commissioned us to perform a limited third
party assurance engagement regarding
greenhouse gas emissions inventory data
(“GHG emissions”) including Scope 1 and
2 emissions (direct and indirect energy
consumption) and Scope 3 emissions
(logistics and business air travel) disclosed
in KONE’s Sustainability Report for the
period of January 1st to December 31st
2015. The assurance engagement was
conducted in accordance with the AA1000
Assurance Standard (2008).
Responsibilities
KONE is responsible for the collection,
calculation and presentation of GHG
emissions inventory data according to the
Greenhouse Gas Protocol. The Management
of KONE has approved the information on
GHG emissions disclosed in the Report. Our
responsibility as assurance providers is to
express an independent conclusion on the
GHG emissions disclosures subject to the
limited assurance engagement. The reporting
criteria used for our assessment include the
following guidelines and standards:
• Greenhouse Gas Protocol. A Corporate
Accounting and Reporting Standard
• Greenhouse Gas Protocol Corporate Value
Chain (Scope 3) Accounting and
• Global Reporting Initiative’s Sustainability
Reporting Guidelines (4.0).
Assurance Provider’s Independence
and Competence
We have conducted our assessment as
independent and impartial from the reporting
organisation. We were not committed to
any assignments for KONE that would
conflict with our independence, nor were
we involved in the preparation of the GHG
emissions inventory data. Our team consists
of competent and experienced sustainability
reporting experts, who have the necessary
skills to perform an assurance process.
Basis of Our Opinion
Assurance providers are obliged to plan and
perform the assurance process so as to ensure
that they collect adequate evidence for the
necessary conclusions to be drawn. The
procedures selected depend on the assurance
provider’s judgement, including their
assessment of the risk of material misstatement
adhering to the reporting criteria.
Our opinion is based on the following
procedures performed:
• Interviews with KONE specialists
responsible for GHG data collection and
reporting at Group level and in selected
sites.
• Review of Group-level systems and
procedures to generate, collect and report
quantitative data on GHG emissions.
• Assessment of Group-level calculations and
data consolidation procedures and internal
controls to ensure the accuracy of data.
• Testing the accuracy and completeness of
the information from original documents
and systems on a sample basis.
Conclusion
Based on the work described in this
report, nothing has come to our attention
that causes us to believe that the GHG
emissions inventory data disclosed in
KONE Sustainability Report 2015 is not
reliable, in all material respects, based on
the reporting criteria.
Helsinki, 23
rd
March 2016
Mitopro Oy
Mikael Niskala
Independent Sustainability Expert
Tomi Pajunen
Independent Sustainability Expert
delivered straight from our suppliers to our
delivery centers and onward to customers.
Inbound logistics of materials to KONE’s
manufacturing sites is excluded from the
reporting scope because of its minor impact
(KONE prefers material suppliers located
close to our manufacturing units, and a large
part of the modules are delivered directly
from suppliers to KONE distribution centers).
The quality and coverage of data provided
by our logistics suppliers has over the years
continuously improved.
KONE has used an environmental
performance software system since 2011.
The environmental data has been
collected from branch offices using a
customized data collection spreadsheet
consolidated on the country level. The
country-level data has been entered into
the environmental performance system.
The data has further been consolidated
globally in a combined effort with KONE’s
global carbon footprint assessment.
The environmental performance has
been reported in accordance with ISO
14064 and the Greenhouse Gas Protocol
Corporate Standard. The Scope 2
emissions for the reporting year 2015
and base year 2014 are calculated
according to the dual reporting principles
of the GHG Protocol Scope 2 Guidance
(market- and location-based method.
RES-GO guarantees of origin subject to
EECS (European Energy Certificate System)
have been acquired ) for the purchased
green electricity. KONE’s greenhouse gas
emissions for scope 1 and scope 2 (direct
and indirect energy consumption) and
scope 3 (logistics and business air travel)
have been assured by Mitopro Oy. The
emission factors are based on the data
sources of the International Energy Agency,
World Resources Institute GHG Emission
Factors Compilation, Statistics Finland Fuel
Classification, and DEFRA (UK Department
for Environment, Food & Rural Affairs).