Gabriel_Annual_Report_2024-25 - Flipbook - Page 107
CONTENTS // CONSOLIDATED FINANCIAL STATEMENTS AND PARENT COMPANY FINANCIAL STATEMENTS // INDEPENDENT AUDITOR’S LIMITED ASSURANCE REPORT ON THE SUSTAINABILITY STATEMENT
Auditor’s responsibilities for
the assurance engagement
Our objectives are to plan and perform the assurance
engagement to obtain limited assurance about whether
the sustainability statement is free from material misstatement, whether due to fraud or error, and to issue
a limited assurance report that includes our conclusion.
Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate,
they could reasonably be expected to influence decisions of users taken on the basis of the sustainability
statement as a whole.
As part of a limited assurance engagement in accordance with ISAE 3000 (Revised) we exercise professional judgement and maintain professional scepticism
throughout the engagement.
Our responsibilities in respect of the Process include:
• obtaining an understanding of the Process but not
for the purpose of providing a conclusion on the effectiveness of the Process, including the outcome of
the Process;
• considering whether the information identified addresses the applicable disclosure requirements of the
ESRS; and
• designing and performing procedures to evaluate
whether the Process is consistent with the Group’s
description of its Process, as disclosed in the “Double
materiality assessment” subsection within the “General
information” section.
Our other responsibilities in respect of the sustainability
statement include:
• identifying disclosures where material misstatements
are likely to arise, whether due to fraud or error; and
• designing and performing procedures responsive to
disclosures in the sustainability statement where material misstatements are likely to arise. The risk of not
detecting a material misstatement resulting from fraud
is higher than for one resulting from error, as fraud
may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
Summary of the work performed
A limited assurance engagement involves performing
procedures to obtain evidence about the sustainability statement.
The nature, timing and extent of procedures selected
depend on professional judgement, including the identification of disclosures where material misstatements
are likely to arise, whether due to fraud or error, in the
sustainability statement.
obtaining an understanding of the Group’s control environment, processes and information systems relevant
to the preparation of the sustainability statement but
not evaluating the design of particular control activities, obtaining evidence about their implementation or
testing their operating effectiveness;
• evaluated whether material information identified by
the Process is included in the sustainability statement;
• evaluated whether the structure and the presentation of the sustainability statement are in accordance
with the ESRS;
• performed inquiries of relevant personnel and analytical procedures on selected information in the sustainability statement;
• performed substantive assurance procedures on selected information in the sustainability statement;
• evaluated methods, assumptions and data for developing material estimates and forward-looking information and how these methods were applied;
• obtained an understanding of the Process to identify
taxonomy-eligible and taxonomy-aligned economic activities and the corresponding disclosures in the
sustainability statement; and
• where applicable, compared selected disclosures in
the sustainability statement with the corresponding
disclosures in the financial statements and management commentary.
In conducting our limited assurance engagement, with
respect to the Process, we:
• obtained an understanding of the Process by performing inquiries to understand the sources of the information used by management; and reviewing the Group’s
internal documentation of its Process; and
• evaluated whether the evidence obtained from our procedures about the Process implemented by the Group
was consistent with the description of the Process set
out in the “Double materiality assessment” subsection
within the “General information” section.
Statsautoriseret Revisionspartnerselskab
CVR no. 25578198
In conducting our limited assurance engagement, with
respect to the sustainability statement, we:
• obtained an understanding of the Group’s reporting
processes relevant to the preparation of its sustainability statement including the consolidation processes by
Christian Møllegaard Larsen
State Authorised Public Accountant
mne46614
Aalborg, 20 November 2025
KPMG
107
