KPMG Assurance Statement Independent Limited Assurance Report to Barclays PLC KPMG LLP (‘KPMG’ or ‘we’) were engaged by Barclays Bank PLC to provide Assurance standards applied limited assurance to Barclays PLC (‘Barclays’) over the Selected Information We performed our work in accordance with International Standard on described below for the reporting year ended 31 December 2016. Assurance Engagements 3000 – ‘Assurance Engagements other than Audits or Reviews of Historical Financial Information’ (‘ISAE 3000’) and, Our conclusion in respect of the greenhouse gas emissions information included within Based on the work we have performed and the evidence we have the Selected Information, in accordance with International Standard on obtained, nothing has come to our attention that causes us to believe Assurance Engagements 3410 - ‘Assurance Engagements on that the Selected Information has not been properly prepared, in all Greenhouse Gas Statements’ (‘ISAE 3410’), issued by the International Con material respects, in accordance with the Reporting Criteria. Auditing and Assurance Standards Board. t e This conclusion is to be read in the context of the remainder of this The work performed in a limited assurance engagement varies in nature and xt and Appr report, in particular the inherent limitations explained below and this timing from, and is less in extent than for, a reasonable assurance engagement. report’s intended use. Consequently, the level of assurance obtained in a limited assurance o engagement is substantially lower than the assurance that would have been ach Selected Information obtained had a reasonable assurance engagement been performed. The scope of our work includes only the information included within the Barclays Environmental Social Governance Supplement (‘the Report’) for Independence, professional standards and quality control the reporting year ended 31 December 2016 marked with the symbol ∆, We comply with the Code of Ethics for Professional Accountants issued by Ω or (‘the Selected Information’). the International Ethics Standards Board for Accountants and we apply the We have not performed any work, and do not express any conclusion, International Standard on Quality Control (UK and Ireland) 1, ‘Quality Control Shar for Firms that Perform Audits and Reviews of Historical Financial Information, over any other information that may be displayed in the Report or on and Other Assurance and Related Services Engagements’. Accordingly, we ed Gr Barclays’ website for the current year or for previous periods unless o otherwise indicated. maintain a comprehensive system of quality control including documented wth Ambition policies and procedures regarding compliance with ethical requirements and Reporting Criteria professional standards (including independence, and other requirements The Reporting Criteria we used to form our judgements are: founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour) as well ■■ The Shared Growth Ambition 2016 Reporting Framework for the as applicable legal and regulatory requirements. Selected Information marked with the symbol ; ■■ the Global Reporting Initiative (‘GRI’) G4 reporting principles for Summary of work performed defining report quality as set out at https://www.globalreporting.org Considering the level of assurance and our assessment of the risk of for the Selected Information marked with the symbol Ω; and material misstatement of the Selected Information, whether due to fraud Gener or error, our work included, but was not restricted to: ■■ Barclays LifeSkills Reporting Guidelines as set out at al S www.barclayslifeskills.com/reporting for Selected Information marked ■■ assessing the appropriateness of the Reporting Criteria for the tandar with the symbol . Selected Information; d Disclosur The Selected Information needs to be read together with the Reporting Criteria. ■■ conducting interviews with Barclays management to obtain an understanding of the key processes, systems and controls in place Inherent limitations over the preparation of the Selected Information; es The nature of non-financial information; the absence of a significant ■■ agreeing a selection of the Selected Information to the corresponding body of established practice on which to draw; and the methods and source documentation; precision used to determine non-financial information, allow for different, ■■ performing analytical review procedures over the aggregated Selected but acceptable evaluation and measurement techniques and can result Information, including a comparison to the prior year amounts having Specific S in materially different measurements, affecting comparability between due regard to changes in business volume and the business portfolio; entities and over time. ■■ agreeing a selection of processes from the Barclays Materiality Process In particular, for the Selected Information marked with the symbol the Description to the corresponding supporting documentation; tandar method of collecting data on the number of participants could allow for ■■ consideration of a selection of Barclays processes for the identification, d Disclosur some double-counting of participants. Barclays apply estimation techniques prioritisation and validation of relevant material issues, including to adjust for the effect of any such double-counting. The cumulative attendance at, and inspecting the output of, selected Barclays number of participants since inception of the scheme will include a number stakeholder workshops; es of participants who are no longer involved in the scheme. It is not an indication of the number of active participants at 31 December 2016. ■■ for the Selected Information marked with a symbol agreeing the brought forward cumulative number of participants as at 31 January Directors’ responsibilities 2016 to previously reported Selected Information; and ■■ KP The Directors of Barclays are responsible for: reading the Report and narrative accompanying the Selected MG Assur Information in the Report with regard to the Reporting Criteria, and for ■■ designing, implementing and maintaining internal controls relevant to consistency with our findings. the preparation and presentation of the Selected Information that is ance S free from material misstatement, whether due to fraud or error; This report’s intended use ta ■■ selecting and/or developing objective Reporting Criteria; This assurance report is made solely to Barclays in accordance with the t terms of the engagement contract between us. Those terms permit emen ■■ measuring and reporting the Selected Information in accordance with the Reporting Criteria; and disclosure to other parties, solely for the purpose of Barclays showing t that it has obtained an independent assurance report in connection with ■■ the contents and statements contained within the Report and the the Selected Information. Reporting Criteria. We have not considered the interest of any other party in the Selected Our responsibilities Information. To the fullest extent permitted by law, we accept no Our responsibility is to plan and perform our work to obtain limited responsibility and deny any liability to any party other than Barclays for our assurance about whether the Selected Information has been prepared in work, for this assurance report or for the conclusions we have reached. accordance with the Reporting Criteria and to report to Barclays in the form of an independent limited assurance conclusion based on the work performed and the evidence obtained. Paul Holland for and on behalf of KPMG LLP Chartered Accountants London 23rd February 2017 home.barclays/annualreport Barclays PLC Environmental Social Governance Supplement 2016 • 49