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KONE 2016 | SUSTAINABILITY REPORT INDEPENDENT ASSURANCE REPORT
4 9
INDEPENDENT ASSURANCE STATEMENT –KONE’S GHG EMISSIONS 2016
To the Management and
Stakeholders of KONE Oyj
Scope and Objectives
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,
2 and 3 emissions disclosed in KONE’s
Sustainability Report (“Report”) for the
period of 1st January to 31st December
2016. The assurance engagement was
conducted in accordance with the AA1000
Assurance Standard (2008).
Responsibilities
KONE is responsible for the collection, calcu-
lation and presentation of GHG emissions
inventory data according to the Green-
house 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 report-
ing 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
Reporting, 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:
Our opinion is based on the following
procedures performed:
• Interviews with KONE specialists respon-
sible for GHG data collection and report-
ing 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 2016 is not reliable, in all material
respects, based on the reporting criteria.
Helsinki, Finland, 7th April 2017
Mitopro Oy
Mikael Niskala
Independent Sustainability Expert
Tomi Pajunen
Independent Sustainability Expert
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 2016 and
base year 2015 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).
We welcome any feedback on this report
or our overall sustainability performance -
please contact corporate communications at