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Introduction
Det Norske Veritas AS (‘DNV’) has been commissioned by the management of Infosys Technologies Limited (‘Infosys’) to carry out an assurance engagement on the Infosys Sustainability Report 2008-09 (‘the Report’).
Infosys is responsible for the collection, analysis, aggregation and presentation of information within the Report. Our responsibility in performing this work is to the management of Infosys only and in accordance with terms of reference agreed with the Company. The assurance engagement is based on the assumption that the data and information provided to us is complete and true.
Scope of Assurance
The scope of work agreed upon with Infosys includes the following:
- The full Report as well as references made in the Report to the annual report and corporate website;
- Review of the Report against Global Reporting Initiative (GRI) Sustainability Reporting Guidelines Version 3.0 (GRI G3) and confirmation of the Application Level;
- Reporting boundary as set out in the Report;
- Visits to the Infosys’ head-office in Bangalore and development centres in Mangalore, Pune and Trivandrum, India.
The verification was carried out during May 2009.
Verification Methodology
DNV is a leading provider of sustainability services, including verification of sustainability reports. Our environmental and social assurance specialists work in over 100 countries. Our assurance engagement was planned and carried out in accordance with the DNV Protocol for Verification of Sustainability Reporting.
The Report has been evaluated against the following criteria:
- Adherence to the principles of Materiality, Stakeholder Inclusiveness, Completeness, Responsiveness, Reliability and Neutrality, as set out in the DNV Protocol*, and
- The GRI G3 Application Levels.
As part of the verification DNV has challenged the sustainability-related statements and claims made in the Report and assessed the robustness of the underlying data management system, information flow and controls. For example, we have:
- Examined and reviewed documents, data and other information made available to DNV by Infosys;
- Conducted interviews with 55 representatives (including data owners and decision-makers from different divisions and functions) of the Company;
- Performed sample-based reviews of the mechanisms for implementing the Company’s own sustainability-related policies, as described in the Report, and for determining material issues to be included in the Report;
- Performed sample-based audits of the processes for generating, gathering and managing the quantitative and qualitative data included in the Report;
- Reviewed the process of acquiring information and economic-financial data from the 2008-09 certified consolidated balance sheet.
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