Pursuant to your request and in our capacity of Statutory Auditor of Solvay SA / NV, we hereby present you our assurance report on a selection of social, environmental and other sustainable development information disclosed in the GRI Content Index section of the Solvay Group website for the year ended 31 December 2016 (the “2016 Annual Integrated Report website”) and listed in the Appendix. The selected information can be accessed from the following link: http://annualreports.solvay.com/2016/en/extra-financial-statements/gri-content-index.html.

Responsibility of the Company

This selection of information (the “Information”) published on the 2016 Annual Integrated Report website has been prepared under the responsibility of Solvay Group management, in accordance with internal measurement and reporting principles used by Solvay Group (the "Reporting Framework"). The Reporting Framework consists of specific definitions and assumptions that are summarized on the 2016 Annual Integrated Report website.

Responsibility of the Statutory Auditor

It is our responsibility, based on the procedures performed by us, to express a “Limited assurance” for the Information listed in the Appendix.

We conducted our procedures in accordance with the international standard as defined in ISAE (International Standard on Assurance Engagements) 3000 (Revised)1ISAE 3000 (Revised) – Assurance engagements other than audits or reviews of historical information. With respect to independence rules, these are defined by the respective legal and regulatory texts as well as by the professional Code of Ethics, issued by the International Federation of Accountants (“IFAC”).

It is not our responsibility to update the present report should Solvay update the selected Information listed in the Appendix of our report, nor to implement any follow-up of the potential modifications of the said Information that Solvay could decide to undertake on the 2016 Annual Integrated Report website.

Nature and scope of procedures

We have carried out the following procedures:

  • We have assessed the appropriateness of the Reporting Framework with respect to its relevance, completeness, neutrality, clarity and reliability, by taking into consideration, when relevant, the sector reporting practices.
  • We have verified the set-up within Solvay Group of the process to obtain, consolidate and check the selected Information with regard to its completeness and consistency. We have familiarized ourselves with the internal control and risk management procedures relating to the compilation of the information. We have conducted interviews with individuals responsible for social, environmental and other sustainable development reporting.
  • We have determined the nature and scope of our tests and procedures based on the nature and importance of the Information with respect to the characteristics of Solvay Group, the human resources and environmental challenges of its activities, its sustainability strategy, as well as on industry best practices.
  • For the entity in charge of their consolidation, as well as for the controlled entities, we have designed analytical procedures and verified, using sampling techniques, the calculations as well as the consolidation of this information.
  • At the sites that we have selected2Map Ta Phut (VNT), Dombasle, Bad Wimpfen, Chalampé Rhodia, Spinetta-Marengo, Marietta – Ohio, Santo-Andre – Rhodia, Greenriver, Panoli (Solvay), Torrelavega. based on their activity, their contribution to consolidated indicators, their location and a preliminary risk analysis, we have:
    • Conducted interviews to verify the proper application of procedures and obtained information to perform our verifications;
    • Conducted substantive tests, using sampling techniques, to verify the calculations performed and reconcile data with supporting evidence.

We believe that the sampling methods and sample sizes we have used, based on our professional judgement, are sufficient to provide a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. Due to the use of sampling techniques and other limitations inherent to information and internal control systems, the risk of not detecting a material misstatement in the Information cannot be totally eliminated.

Qualifications

The indicator “Average of hours of training per employee” comprise a significant risk of error due to the lack of maturity of the reporting process and the incompleteness of the reported data.

The indicator “Occupational diseases” comprise a significant risk of error due to the lack of maturity of the reporting process and the incompleteness of the reported data.

Conclusion

On the basis of the procedures performed by us, except for matters described above, nothing came to our attention that causes us to believe that the Information selected by Solvay, in Appendix of this document is not prepared, in all material respects, in accordance with the Reporting Framework.

Zaventem, 30 March 2017

The statutory auditor
DELOITTE Bedrijfsrevisoren / Reviseurs d’Entreprises
BV o.v.v.e. CVBA / SC s.f.d. SCRL
Represented by Michel Denayer

Michel Denayer (signature)

Deloitte Bedrijfsrevisoren / Reviseurs d’Entreprises
Burgerlijke vennootschap onder de vorm van een coöperatieve vennootschap met beperkte aansprakelijkheid /
Société civile sous forme d’une société coopérative à responsabilité limitée
Registered Office: Gateway building, Luchthaven Nationaal 1 J, B-1930 Zaventem
VAT BE 0429.053.863 - RPR Brussel/RPM Bruxelles - IBAN BE 17 2300 0465 6121 - BIC GEBABEBB
Member of Deloitte Touche Tohmatsu Limited

Appendix : The information

This selection of information (the “Information”) extracted from the “2016 Annual Integrated Report website” http://annualreports.solvay.com/2016/en/extra-financial-statements/gri-content-index.html on 30 March 2017 has been prepared under the responsibility of Solvay Group management:

 

 

Units

 

2016

Our workforce

 

 

 

 

Total Headcount

 

Headcount

 

27,030

Percentage of women

 

%

 

23

Senior management

 

Headcount

 

428

Middle management

 

Headcount

 

3,026

Junior management

 

Headcount

 

5,348

Non manager

 

Headcount

 

18,228

Total hirings

 

Headcount

 

1,450

Total leaves

 

Headcount

 

2,688

Total voluntary leaves

 

Headcount

 

948

 

 

 

 

 

Training and education

 

 

 

 

Average of hours of training per employee

 

Hours per employee

 

33.7

 

 

 

 

 

Occupational safety

 

 

 

 

Total occupational diseases

 

Number

 

23

 

 

 

 

 

Solvay Way Group profile

 

 

 

 

Customers

 

Index (0 to 4)

 

2.16

Employees

 

Index (0 to 4)

 

2.45

Planet

 

Index (0 to 4)

 

2.37

Investors

 

Index (0 to 4)

 

2.40

Suppliers

 

Index (0 to 4)

 

2.77

Communities

 

Index (0 to 4)

 

2.40

1 ISAE 3000 (Revised) – Assurance engagements other than audits or reviews of historical information

2 Map Ta Phut, Dombasle, Bad Wimpfen, Chalampé Rhodia, Spinetta-Marengo, Marietta – Ohio, Santo-Andre – Rhodia, Greenriver, Panoli, Torrelavega.