Nikon 2014 Annual Report Download - page 87

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Independent Practitioner’s Assurance
of Social and Environmental Performance
* International Standard on Assurance Engagements (ISAE) 3000 and 3410
These are standards on assurance engagements that were developed by the International Auditing and Assurance Standards Board (IAASB) of the International
Federation of Accountants (IFAC). The ISAE 3000 deals with “assurance engagements other than audits or reviews of historical financial information of entities,”
which encompass assurance engagements on environmental information and information about social aspects. In particular, the ISAE 3410 prescribes the proce-
dures of assurance engagements on greenhouse gas statements based on the ISAE 3000. To comply with the ISAE 3410, the requirements of the ISAE 3000
also need to be fulfilled.
* Inherent uncertainty
Uncertainty is inherent in greenhouse gas quantification. This uncertainty is unavoidable for any entity that performs the calculations, because the global warming
potential values and other elements used for the quantification are simply scientific assumptions today, and errors generated by measuring equipment and other
sources are inevitable. This uncertainty does not mean that quantified values are inappropriate. The ISAE 3410 stipulates that information can be assured as long
as the assumptions are reasonable and the information is adequately disclosed.
INDEPENDENT PRACTITIONER’S ASSURANCE OF SOCIAL AND ENVIRONMENTAL PERFORMANCE 85
NIKON REPORT 2014