ERM CVS Verification Opinion for Baxter 2006 Sustainability Report
Scope of Assurance
Baxter commissioned ERM Certification and Verification Services (ERM CVS) to perform verification assurance on the environmental, health and safety (EHS) data in Baxter's 2006 sustainability report. The objective of the verification was to establish that information presented is an accurate, reliable and transparent representation of performance. Social and economic information is excluded from the scope of our verification. We did not substantiate case studies except to review whether they are representative of the reported data.
Baxter management is responsible for the collection and presentation of data and information contained in the 2006 Sustainability Report.
Our verification included an evaluation of Baxter's internal processes for gathering, collating, internally checking and presenting EHS data in Baxter's report and an assessment of conformance with the Good EHS Reporting Principles (GERP) developed by Baxter and others. At Baxter's request, ERM CVS verification activities are shifting from emphasis on GERP to the reporting principles contained in the GRI sustainability reporting guidelines. 
The symbol is used to identify data that has been verified by ERM CVS.
The primary part of the verification process consisted of 26 on-site facility audits ERM CVS conducted in 2006. The audited facilities represented a cross-section of all key Baxter businesses globally. The scope of the audits included an evaluation of performance against internal programs related to:
- ISO 14001 the International Environmental Management Standard;
- OHSAS 18001 the Occupational Health and Safety Management System Specification for those facilities pursuing it;
- EHS Regulations; and
- Baxter's own Corporate EHS Policies.
We conducted site inspections, reviewed relevant documentation, tested data management processes and interviewed facility and division management with accountability for EHS performance.
In conjunction with auditing at the facility level, ERM CVS checked and tested a sample of the consolidated data Baxter used to demonstrate and present EHS performance. This checking and testing included inquiries into data supplied by sites not included in the facility verification and statistical review of data patterns to uncover potential errors in reporting.
Opinion
In our opinion, the information presented provides a balanced and reasonably accurate representation of Baxter's EHS performance. We are not aware of any material issues excluded or misstatements made in relation to this information. While the report does not claim to be “in accordance” with GRI at this time, nothing has come to our attention that would suggest the Report is inconsistent with the GRI reporting principles.
Brian Kraus
ERM Certification and Verification Services
8 Cavendish Square
London
W1G 0ER
July 2007
