Verbund Sustainability Report 2009 - Auditor´s Certificate

ETA Umweltmanagement GmbH – Sustainability Auditors – was commissioned as independent auditor

to evaluate this 2009 Sustainability Report with regard to the underlying sustainability aspects, data, systems and procedures,
to critically examine the scope, balance and interpretation of the presentation,
and to examine the compliance with the regulations of the Global Reporting Initiative (G3).

We have based our audit on the developing standards for sustainability report auditing. This includes the criteria of the Global Reporting Initiative (GRI G3 Application Levels http://www.globalreporting.org/ReportServices/ApplicationLevelChecks/) and the code of practice of the European Federation of Accountants, FEE, “Providing Assurance on Sustainability Reports”.

Our audit encompassed

an interview with those responsible for the Sustainability Report, as well as random testing of the underlying management systems and procedures,
an evaluation of the correct, balanced and consistent presentation of sustainability aspects and data and
an analysis of systems for data collection and evaluation of performance data in the economic, social and environmental areas.

Pursuant to the above review methods, we did not find any facts that would lead us to believe that the information and data published as referenced in the GRI Index 2009 could be incorrect. In our assessment, the data and information presented are comprehensive, balanced and presented in an appropriate manner with regard to ecological, social and economic aspects of sustainability and is not in conflict with other information or evidence submitted by the company.

Detailed recommendations for the further development of the Sustainability Report were submitted to management in an internal report.

This Sustainability Report is rated with the GRI G3 application level of A+.

Vienna, 15 March 2010