Appendices and Glossary
Table of Contents
Maintain a foundation of trust
Obsessed with your success
Manage our impact responsibly
Supplemental reporting
Overview
INDEPENDENT PRACTITIONER’S LIMITED ASSURANCE REPORT
To the management of Canadian Western Bank (the “Bank”) We have undertaken a limited assurance engagement on certain subject matter information for the period from October 1, 2022 to September 30, 2023, of the Bank, included in the accompanying 2023 Sustainability Report (the “Report”) for the year ended October 31, 2023, and as described in the table below.
Subject matter information and applicable criteria
The scope of our limited assurance engagement, as agreed with management, comprises the following performance information (collectively, the “subject matter information”) and applicable criteria:
Subject Matter Information
Reported amount and units
Applicable criteria
For the period from October 1, 2022 to September 30, 2023
• The World Resources Institute / World Business Council for Sustainable Development Greenhouse Gas Protocol – Corporate Accounting and Reporting Standard Revised Edition; and • The GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard.
Total Scope 1 GHG emissions
2,229 Tonnes CO 2 e
Total Scope 2 GHG emissions (location-based and market-based)
3,571 Tonnes CO 2 e
The subject matter information can be found on page 69 of the Report.
Other than as described in the preceding paragraph, we did not perform assurance procedures on the remaining information included in the Report, and accordingly, we do not express a conclusion on this information.
There are no mandatory requirements for the preparation or presentation of sustainability performance metrics. As such, the Bank applies the World Resources Institute / World Business Council for Sustainable Development Greenhouse Gas Protocol – Corporate Accounting and Reporting Standard Revised Edition; and the GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard, for emissions reporting (collectively, the “applicable criteria”).
Management’s Responsibility
Management is responsible for the preparation and presentation of the subject matter information in accordance with the applicable criteria.
Management is also responsible for such internal control as management determines necessary to enable the preparation and presentation of the subject matter information that is free from material misstatement, whether due to fraud or error. This responsibility includes determining the Bank’s objectives in respect of sustainability performance and reporting, including the identification of stakeholders and material issues, and selecting or developing appropriate criteria.
Practitioner’s Responsibilities
Our responsibility is to express a limited assurance conclusion on the subject matter information based on evidence we have obtained. We conducted our limited assurance engagement in accordance with Canadian Standards on Assurance Engagements (CSAE) 3410 Assurance Engagements on Greenhouse Gas Statements . This standard requires that we plan and perform our procedures to obtain a meaningful level of assurance about whether the subject matter information is properly prepared and presented, in all material respects, as the basis for our limited assurance conclusion.
85 2023 SUSTAINABILITY REPORT AND PUBLIC ACCOUNTABILITY STATEMENT
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