Independent assurance report

Independent assurance report

To Deutsche Telekom AG, Bonn

We have been engaged to perform a limited assurance engagement on the description of the necessary materiality analysis and selected sustainability information of the Corporate Responsibility Report 2014 of Deutsche Telekom AG, Bonn (hereinafter: “the Company”), for the business year from 1 January to 31 December 2014 (hereinafter: “CR-Report”). The sustainability information, which was selected by the Company and reviewed by us, is marked with the symbol () in the CR-Report.

Management’s Responsibility
The Company’s Board of Managing Directors is responsible for the accurate preparation of the CR-Report in accordance with the criteria stated in the Sustainability Reporting Guidelines Vol. 4 of the Global Reporting Initiative (GRI).
This responsibility includes the selection and application of appropriate methods to prepare the CR-Report and the use of assumptions and estimates for individual sustainability disclosures which are reasonable in the circumstances. Furthermore, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the report.

Our Independence and Quality Control
We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA-Codex), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

The firm applies International Standard on Quality Control 1 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.

Practitioner’s Responsibility
Our responsibility is to express a conclusion based on our work performed as to whether anything has come to our attention that causes us to believe that:

  • the description of the materiality analysis marked with the symbol () as required for a sustainability report to determine its content and the boundaries of its aspects is not in accordance with the criteria "Stakeholder  Inclusiveness", "Sustainability Context", "Materiality” and "Completeness" of the GRI’s Sustainability Reporting Guidelines Vol. 4 or that they were not used during the CR-Report’s preparation,
  • the management approaches marked with the symbol () in the CR-Report are not in accordance with the requirements of the standard disclosures G4-DMA of the Sustainability Reporting Guidelines Vol. 4 or that
  • the quantitative information marked with the symbol () in the Company’s CR-Report for the business year 2014  is in material aspects not in accordance with the criteria „Completeness“, „Comparability“, „Accuracy”, “Clarity”, “Timeliness” and “Reliability” of the GRI’s Sustainability Reporting Guidelines Vol. 4.


It was not part of our engagement to review product or services related information (e.g. CO2 neutral services), references to external information sources, expert opinions and future-related statements in the CR-Report.

We also have been engaged to make recommendations for the further development of the sustainability management and the sustainability reporting based on the results of our assurance engagement.

We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000. This Standard requires that we comply with ethical requirements and plan and perform the assurance engagement, under consideration of materiality, in order to provide our conclusion with limited assurance.

In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement.

The procedures selected depend on the practitioner's judgment.
Within the scope of our work we performed amongst others the following procedures concerning the materiality analysis, management approaches and key data – for the aspects that are marked with the symbol ():

  • Inspection of the documents describing the CR-Strategy and CR-Management as well as obtaining an understanding of the organizational structure of CR;
  • Inquiries of personnel responsible for the preparation of the report regarding the process to prepare the reporting of sustainability information and the underlying internal control system;
  • Recording the systems and processes for collection of sustainability data, inspection of their documentation and validation on a sample basis;
  • Examination of selected quantitative information for following international group companies:
    • OTE A.E, Greece
    • Cosmote Mobile Telecommunications S.A, Greece
    • Magyar Telekom Group, Hungary
    • Hrvatski Telekom, Croatia
    • T-Mobile USA
  • Analytical procedures on relevant data;
  • Comparison with corresponding data in the Company‘s Annual Report 2014;
  • Gaining further evidence for selected data of the report through inspection of internal documents, contracts and invoices by external service providers.

Conclusion
Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that

  • the description of the materiality analysis marked with the symbol () as required for a sustainability report to determine its content and the boundaries of its aspects is not in accordance with the criteria "Stakeholder  Inclusiveness", "Sustainability Context", "Materiality” and "Completeness" of the GRI’s Sustainability Reporting Guidelines Vol. 4 or that they were not used during the CR-Report’s preparation,
  • the management approaches marked with the symbol () in the CR-Report are not in accordance with the requirements of the standard disclosures G4-DMA of the Sustainability Reporting Guidelines Vol. 4 or that
  • the quantitative information marked with the symbol () in the Company’s CR-Report for the business year 2014  is in material aspects not in accordance with the criteria „Completeness“, „Comparability“, „Accuracy”, “Clarity”, “Timeliness” and “Reliability” of the GRI’s Sustainability Reporting Guidelines Vol. 4.

Emphasis of Matter - Recommendations
Without qualifying our conclusion above, we make the following recommendations for the further development of the Company's sustainability management and sustainability reporting:

  • Enhancement of the representation of economical, ecological and social impacts of the Company as well as its influence on stakeholder decisions within the framework of the materiality analysis according to the GRI G4 requirements;
  • Extended application of the GRI G4 Guidance in the presentation of management approaches

Munich, May 5, 2015

PricewaterhouseCoopers
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft

Hendrik Fink                                                 ppa. Dr. Patrick Albrecht
Wirtschaftsprüfer