Report Framework and Auditing

Our sustainability reporting, as well as this separate non-financial report combined for the Group (hereinafter the “Report”), are guided by the sustainability reporting standards of the Global Reporting Initiative (GRI).

The Report constitutes the separate non-financial statement for 2018 for both the WACKER Group and Wacker Chemie AG – as defined in Sections 315b, 315c and 289b through 289e of the German Commercial Code (HGB). The Report was examined by the Supervisory Board of Wacker Chemie AG. In compliance with the revised International Standard on Assurance Engagements 3000 (ISAE 3000 (Revised): “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information”), it was reviewed on behalf of the Executive Board by KPMG AG, Wirtschaftsprüfungsgesellschaft, to obtain a limited assurance engagement relating to the disclosures legally required in accordance with Sections 315b, 315c and 289b through 289e HGB.

All the references in this Report relate to more detailed information, with the exception of those relating to the Group management report.