Nestl is the worlds largest food producer and is headquartered in Switzerland. Access its 2017 sustainability report to answer the following questions. Make sure to link to the reports GRI index for a full explanation of the disclosures.

Required:

1. Which company provided external assurance services to Nestl? The external assurance of Nestls sustainability report was more comprehensive than is the norm, especially given that many of the issues that the report addresses are global in scope. Identify highly material disclosures that were not externally assured. Why do you think that these were excluded from the assurance reports scope?