Appendix

KPMG auditor’s report

To Mercedes-Benz Group AG (until February 1, 2022: Daimler AG), Stuttgart

We have performed an independent limited assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information on selected qualitative and quantitative sustainability disclosures in the Sustainability Report 2021 (further “Report”) for the business year from January 1 to December 31, 2021 of Mercedes-Benz Group AG (until February 1, 2022: Daimler AG), Stuttgart (further “Company” or “Mercedes-Benz Group”).

For the selected qualitative and quantitative sustainability disclosures CO2 emissions (scope 1, scope 2 and selected scope 3), energy consumption, water withdrawal, waste by category and the qualitative disclosures in the appendix „ Calculation and documentation of CO2 emissions“ (further “sustainability disclosures”) a limited assurance engagement was performed.

For the selected quantitative sustainability indicators CO2 emissions of total passenger car fleet in Europe 2021, GHG fleet figures for CO2 emissions of 2021 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2021 in l/100km (further “sustainability indicators”), a reasonable assurance engagement was performed.

Management’s Responsibility

The legal representatives of the Mercedes-Benz Group are responsible for the preparation of the Report in accordance with the therein stated Reporting Criteria.

The responsibility includes the selection and application of appropriate methods to prepare the Report and the use of assumptions and estimates for individual qualitative and quantitative sustainability disclosures, which are reasonable under the circumstances. Furthermore, this responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of a Report in a way that is free of – intended or unintended – material misstatements.

Practitioner’s Responsibility

It is our responsibility to express a conclusion based on our work performed within the assurance engagement on the sustainability indicators and the sustainability disclosures described above. We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information”, published by IAASB in the form of a limited assurance engagement for the sustainability disclosures as well as a reasonable assurance engagement for the sustainability indicators.

A. Reasonable Assurance Engagement

Accordingly, we have to comply with our professional duties and to plan and perform the assurance engagement in such a way that we, respecting the principle of materiality, reach a conclusion with a reasonable level of assurance that the above-mentioned sustainability indicators have been prepared in accordance with the reporting criteria in all material respects. The assurance of the sustainability indicators encompasses the performance of assurance procedures to obtain evidence for the information included in the Report. The choice of assurance procedures is subject to the auditor’s own judgement.

We applied professional judgement in determining appropriate audit procedures during the course of our assurance engagement. This includes the assessment of the risks of material misstatement, whether intended or unintended. The auditor considers the internal control system relevant to the entity's preparation of the sustainability indicators in making those risk assessments. The aim is to plan and perform assurance procedures appropriate under given circumstances to audit the sustainability indicators, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control system. An assurance engagement also includes assessing the methods used in determining the sustainability indicators. Within the scope of our engagement, we conducted our procedures primarily on a sample basis.

In particular, we conducted the following procedures to obtain reasonable assurance:

  • An evaluation of the design, existence, and testing of the operation of the systems and methods used to collect and process data reported for CO2 emissions of total passenger car fleet in Europe 2021, GHG fleet figures for CO2 emissions of 2021 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2021 in l/100km, including the aggregation of the data into the information as presented on the Report.
  • Auditing the 2021 data using internal and external documentation in order to determine in detail whether the data correspond to the information in the relevant underlying sources, and whether all the relevant information contained in such underlying sources has been included in Mercedes-Benz Group’s Report.

In our opinion, we obtained sufficient and appropriate evidence for reaching a conclusion for the assurance engagement.

B. Limited Assurance Engagement

This standard requires that we plan and perform the assurance engagement to state with a limited assurance whether any matters have come to our attention that cause us to believe that the above-mentioned sustainability disclosures of the entity for the business year January 1 to December 31, 2021 have not been prepared, in all material respects, in accordance with the Reporting Criteria. As the assurance procedures performed in a limited assurance engagement are less comprehensive than in a reasonable assurance engagement, the level of assurance obtained is substantially lower. The choice of assurance procedures is subject to the auditor’s own judgement.

Within the scope of our limited assurance engagement we performed, amongst others, the following procedures:

  • A risk analysis, including a media search, to identify relevant sustainability aspects for Mercedes-Benz Group in the reporting period.
  • Interviewing management at corporate level responsible for sustainability performance goal setting and monitoring process.
  • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of the data on sustainability performance indicators, including the consolidation of the data.
  • Interviews with relevant staff at corporate level responsible for providing the data, carrying out internal control procedures and consolidating the data.
  • Analytical evaluation of data and trends of quantitative information which are reported by all sites on group level.
  • Evaluating internal and external documentation to determine whether selected qualitative claims and quantitative indicators on sustainability performance are supported by sufficient evidence.
  • Assessment of local data collection and reporting processes and reliability of reported data via sampling survey in Berlin-Marienfelde and Charleston-Ladson.

In our opinion, we obtained sufficient and appropriate evidence for reaching a conclusion for the assurance engagement.

Independence and Quality Assurance on the Part of the Auditing Firm

In performing this engagement, we applied the legal provisions and professional pronouncements regarding independence and quality assurance, in particular the Professional Code for German Public Auditors and Chartered Accountants (in Germany) and the quality assurance standard of the German Institute of Public Auditors (Institut der Wirtschaftsprüfer, IDW) regarding quality assurance requirements in audit practice (IDW QS 1).

Conclusions

Based on the procedures performed and the evidence obtained for the limited assurance, nothing has come to our attention that causes us to believe that the selected qualitative and quantitative sustainability disclosures CO2 emissions (scope 1, scope 2 and selected scope 3), energy consumption, waste, water withdrawal as well as the qualitative disclosures in the appendix “Calculation and documentation of CO2 emissions” (further “sustainability disclosures”) of the Mercedes-Benz Group for the business year from January 1 to December 31, 2021, published in the Report, were not prepared, in all material respects, in accordance with the Reporting Criteria.

In our opinion the selected quantitative sustainability indicators CO2 emissions of total passenger car fleet in Europe 2021, GHG fleet figures for CO2 emissions of 2021 model year (passenger car and light trucks) in the USA and fleet consumption value China (import) 2021 in l/100km (further “sustainability indicators”) in the Report of the Mercedes-Benz Group for the business year from January 1 to December 31, 2021 are presented, in all material respects, in accordance with the Reporting Criteria.

Restriction of Use/General Engagement Terms

This assurance report is issued for purposes of the legal representatives of the Mercedes-Benz Group, Stuttgart, only.

Our assignment for legal representatives of Mercedes-Benz Group, and professional liability as descriped above was governed by the General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (Allgemeine Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) in the version dated January 1, 2017 (https://www.kpmg.de/bescheinigungen/lib/aab_english.pdf). By reading and using the information contained in this assurance report, each recipient confirms notice of the provisions contained therein including the limitation of our liability as stipulated in No. 9 and accepts the validity of the General Engagement Terms with respect to us.

Stuttgart, March 21, 2022

KPMG AG
Wirtschaftsprüfungsgesellschaft

[Original German version signed by:]

Engelmann
Wirtschaftsprüfer
[German Public Auditor]

Herold

Provider/Privacy

Mercedes-Benz AG Mercedesstraße 120
70372 Stuttgart
Germany
Phone: +49 7 11 17-0
E-Mail:
dialog@mercedes-benz.com

Represented by the Board of Management: Ola Källenius (Chairman), Jörg Burzer, Renata Jungo Brüngger, Sabine Kohleisen, Markus Schäfer, Britta Seeger, Hubertus Troska, Harald Wilhelm

Chairman of the Supervisory Board: Bernd Pischetsrieder

Court of Registry: Stuttgart; commercial register no. 762873
VAT ID: DE 32 12 81 763