至興精機108年企業社會責任報告書

Corporate Social Reaponsibility Report 109 INDEPENDENT ASSURANCE OPINION STATEMENT Fine Blanking & Tool Co., Ltd. 2019 Corporate Social Responsibility Report The British Standards Institution is independent to Fine Blanking & Tool Co., Ltd. (hereafter referred to as FBT in this statement) and has no financial interest in the operation of FBT other than for the assessment and verification of the sustainability statements contained in this report. This independent assurance opinion statement has been prepared for the stakeholders of FBT only for the purposes of assuring its statements relating to its corporate social responsibility (CSR), more particularly described in the Scope below. It was not prepared for any other purpose. The British Standards Institution will not, in providing this independent assurance opinion statement, accept or assume responsibility (legal or otherwise) or accept liability for or in connection with any other purpose for which it may be used, or to any person by whom the independent assurance opinion statement may be read. This independent assurance opinion statement is prepared on the basis of review by the British Standards Institution of information presented to it by FBT. The review does not extend beyond such information and is solely based on it. In performing such review, the British Standards Institution has assumed that all such information is complete and accurate. Any queries that may arise by virtue of this independent assurance opinion statement or matters relating to it should be addressed to FBT only. Scope The scope of engagement agreed upon with FBT includes the followings: 1. The assurance scope is consistent with the description of Fine Blanking & Tool Co., Ltd. 2019 Corporate Social Responsibility Report. 2. The evaluation of the nature and extent of the FBT ’s adherence to AA1000 AccountAbility Principles (2018) in this report as conducted in accordance with type 1 of AA1000 Assurance Standard (2008) with 2018 Addendum assurance engagement and therefore, the information/data disclosed in the report is not verified through the verification process. This statement was prepared in English and translated into Chinese for reference only. Opinion Statement We conclude that the Fine Blanking & Tool Co., Ltd. 2019 Corporate Social Responsibility Report provides a fair view of the FBT CSR programmes and performances during 2019. The CSR report subject to assurance is free from material misstatement based upon testing within the limitations of the scope of the assurance, the information and data provided by the FBT and the sample taken. We believe that the 2019 economic, social and environmental performance information are fairly represented. The CSR performance information disclosed in the report demonstrate FBT ’s effort s recognized by its stakeholders. Our work was carried out by a team of CSR report assurors in accordance with the AA1000AS (2008) with 2018 Addendum. We planned and performed this part of our work to obtain the necessary information and explanations we considered to provide sufficient evidence that FBT ’s description of their approach to AA1000AS (2008) with 2018 Addendum and their self-declaration in accordance with GRI Standards: Core option were fairly stated. Methodology Our work was designed to gather evidence on which to base our conclusion. We undertook the following activities: ⎯ a review of issues raised by external parties that could be relevant to FBT ’s policies to provide a check on the appropriateness of statements made in the report. ⎯ discussion with managers on approach to stakeholder engagement. However, we had no direct contact with external stakeholders. ⎯ 13 interviews with staffs involved in sustainability management, report preparation and provision of report information were carried out. ⎯ review of key organizational developments. ⎯ review of the findings of internal audits. ⎯ review of supporting evidence for claims made in the reports. ⎯ an assessment of the organization ’s reporting and management processes concerning this reporting against the principles of Inclusivity, Materiality, Responsiveness and Impact as described in the AA1000AP (2018).