1. Nestlé Responsible Sourcing Audit

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Background of the project Nestle has been implementing since 2006 HR and HSE corporate standards to improve the practices in all its sites worldwide. It is the CARE project It has been decided to extend this program to the supply chain, which is considered as an entire part of the whole process regarding HSE and HR. Nestlé is a member of the Sedex (Supplier Ethical Data Exchange), a web based data system to share information on suppliers social and environmental performance between suppliers and buyers and thus helps avoid multiple assessments and audits. Within Sedex, Nestlé is also part of a food manufacturer sub-group (Nestle, Cadbury, Danone, Diageo; Kraft, Unilever and Mars) called " AIM Progress" with a common objective to enhance responsible sourcing practices and sustainable production systems using a single HSE referential; 2

Background of the project Nestlé has decided to "show the path" and has designed this Ressource project to audit HSE & social level of compliance for their key suppliers (5000 targeted) and co manufacturers (2000 targeted). This is a Nestlé own project, even if for transparency, Nestlé will use the Sedex database to register the audits report (see later in the ppt) 3

Principles of responsible sourcing at Nestlé The Nestlé Corporate Business Principles stipulate values and principles to which Nestlé has committed worldwide. «Key suppliers are audited in order to ensure that they comply with Nestlé s principles or that they are working actively to achieve compliance.» The Nestlé Supplier Code specifies and supports the implementation of non-negotiable minimum standards for suppliers, their employees, agents and subcontractors. The Supplier Code is valid for all Nestlé suppliers and is available on www.nestle.com/suppliers 4

Principles of responsible sourcing at Nestlé The Nestlé Supplier Code principles covers standards regarding : Business integrity : compliance with applicable laws and regulations, improper advantage Sustainability Labour standard : prison and forced labour, child labour, working hours, compensation, non discrimination Safety and Health : workplace environment, product quality and safety Environment Supplying farmers Audit and termination of the supply agreement 5

Objectives of Nestlé Responsible Source Audits What does NESTLE want to achieve with the suppliers and Comanufacturers audits? know the risk when Nestlé works with a particular supplier/co-manufacturer stimulate improvement get commitment to improvement ensure compliance with the Nestlé Supplier Code 6

Responsible Sourcing as improvement partnership NESTLE aims at working together with its suppliers to achieve good standards communicate Supplier Code raise awareness engage suppliers 2 assess suppliers supplier self assessment, 3rd party audit supplier development 1 qualify suppliers tracking KPIs objectives 4 monitor suppliers 3 External 3rd party audits gap analysis corrective actions 7

2. External suppliers assessment

Benefits of the external audits Auditing Bodies are independent third parties ensuring neutrality and credibility An international network ensuring both worldwide presence and knowledge of local language, culture and legislation, senior experienced in human resources, safety, health and environment Benchmark against other companies Only three are referenced by Nestlé in order to : ensure quality and homogeneity, and above all generate a learning curve to counter the limitation of audits (shows one moment in time) Bureau Veritas, worldwide certification and inspection body, already partner of Neslé through the Care project, has been selected as one of the third party assessor 9

Principles of the external audits External audits workflow Request for audits based on risk assessment (performed internally by Nestlé by région) Supplier commissions external auditors (from auditors pool) On site investigation of suppliers compliance List of gaps identified Corrective measures agreed Other principles : supplier bears the cost results can be shared with other customers via SEDEX: mutual recognition by various customers In case of Co-manufacturer (manufacturer of Nestlé branded products), the external auditors will be commissionned and paid by Nestlé purchaser. 10

Scope of the audit : Suppliers assessment encompass : C A R E Safety & Health * Standardized Audit Methodology and Questionnaire Labour Business Integrity * For manufacturing sites, the «Safety & Health» and «Environment» pillars are progressively evolving towards recognized international certification (OHSAS 18001 for Safety & Health and ISO 14001 for Environment ) Environ ment * 1. s are based on 4 pillars. 2. The Sites will be audited based on the Nestlé Audit Report, which contains 47 questions. 11

Supplier Assessment Audit day(s) : Documents review Legal procedures, safety and environment records Opening meeting Management interviews Closing meeting Discuss each finding and propose corrective action plan Site Tour Check working conditions and environmenta l practices Employees review Individual and/or group interviews Minor Gap: Major Gap: Critical Gap: isolated and non-repetitive finding or minor issue systematic and repetitive finding or major issue exceptional issue, which requires informing the Compliance Committee 12

3. Bureau Veritas

Bureau Veritas at a Glance Created in 1828 A global leader in conformity assessment services in the areas of quality, health and safety, environment and social responsibility (QHSE) 2011 revenue: 3'359m 2011 adjusted operating profit: 544m More than 850 offices in 140 countries Over 52,000 skilled employees Eight global businesses providing a complete set of services Inspection, testing, audit, certification, risk management, outsourcing, consulting and training services Servicing 300,000 customers across a wide range of end markets Broad Geographical Presence ( 2011) Asia Pacific & Middle East 24% Government Services and International Trade 7% Consumer Products 13% Certification 12% Europe 23% Construction 19% Africa 5% Marine 12% HSE 10% Americas 16% France 32% Eight Global Businesses(2011) Industry 14% Inspection & In-Service Verification 13% 14

Extensive Geographic Footprint Americas 140 offices, including 26 laboratories 5,700 staff Europe (excl. France) 290 offices, including 41 laboratories 8,600 staff France 175 offices, including 12 laboratories 7,200 staff Asia & Middle East 190 offices, including 58 laboratories 10,500 staff Africa 55 offices, including 9 laboratories 1,000 staff Global network comprising more than 850 locations across 140 countries 15

Bureau Veritas and Nestlé Bureau Veritas is a long-term and traditional partner of Nestlé, In 2008, Bureau Veritas delivered to Nestlé a value of 3.7 Millions of services, all around the world, and covering services from inspection to certification CPD 22% Africa 1% Andean pact Pacific 1% 1% Switzerland 9% Asia 3% Benelux 1,4% Brazil 0,1% Spain & Portugal 4% Russia 2% UK 6,6% Middle East 0,4% Mexico 12% France 21% Central Europe 12% USA 4% Italy 1% 16

Bureau Veritas and Nestlé Bureau Veritas is involved since the beginning in the CARE project since 2006 (Compliance Assessment of Human Resource, Safety & Health, Environment) CARE project supported through an external audit program the implementation of corporate standard rules related to HR & HSE, in all Nestlé sites around the world. Only 3 audited bodies, included Bureau Veritas, have been selected to deliver the audits, The actual Res.Source program extends these principles to the supply chain. Bureau Veritas is one of the auditing bodies selected to perform, worldwide, ISO 22000 quality supplier assessments involved since the beginning in the CARE project 17

Our references 18