Scope of Assurance

Opportunity Green has engaged ISOS Group as a “third party assurance provider” [“Assurance Provider”] to check on

the quality and extent of the GRI Profile Disclosures and Standard Disclosures, otherwise referred to as Performance

Indicators, referenced through the Opportunity Green 2012 Sustainability Report [“Report”].

The scope of the assurance covers the economic, social and environmental performance data, both quantitatively and

qualitatively expressed on behalf of Opportunity Green. The assessment was conducted based on the Report content

and supporting documentation made available during the external assurance period (April – June, 2012). The assurance

does not extend to events occurring prior to, or after the 2011 Opportunity Green Business Conference [“Conference”].

Objective

The objective of this assurance is to check whether the Report is free of material misstatement and to offer advice on

improving the quality of the Report through review of the reporting process and level of coverage needed to meet the

GRI Level Application requirements.

Our Responsibility

Our responsibility in performing this assurance engagement is to the management of Opportunity Green only and in

accordance with the terms of reference as defined within the scope of work. We are committed to expressing an

opinion based on our work performed as to whether any issues have come to our attention causing us to believe that

the reported information has not been prepared in accordance with relevant voluntary sustainability reporting criteria.

Opportunity Green is responsible for the collection, analysis, aggregation and presentation of information within the

Report. The assurance engagement is based on the assumption that the data and information provided to us is

complete and true.

The Assurance Provider and Opportunity Green agreed to uphold confidentiality arrangements between the two

entities regarding correspondence and data exchange.

Criteria for Assurance and Level of Assurance

The Assurance Provider assessed the Report against the AA1000 Assurance Standard (2008) and the Global Reporting

Initiative (GRI) G3.1 Sustainability Reporting Guidelines. Additionally, the Assurance Provider team closely followed the

GRI Event Organizers Sector Supplement, ensuring that the minimum reporting requirements were met for a GRI “C”

Level Report.

External Assurance Statement

by ISOS Group to Opportunity Green

2012 Sustainability Report

GRI Application Level: “C+”

The Assurance Provider pursued limited level of assurance, evaluating the Report’s adherence to AA1000 Assurance

Standard’s (2008) principles of Inclusivity, Materiality and Responsiveness and GRI’s reporting principles for Quality,

Content and Boundary Setting.

Methodology

As part of the verification, the Assurance Provider checked the sustainability-related statements and claims made in

the Report including associated information. To derive our conclusions, we investigated the integrity of the internal

processes, controls and underlying evidence, made available to the Assurance Provider.

We performed the following activities:

In-depth review and Application Level check on the Report for alignment with GRI’s Sustainability Reporting

Guidelines (G3.1);

Sample based reviews of the processes for gathering, analyzing and managing the data included in the Report in

addition to sustainability goals, policies, practices and performance;

Investigation of the procedures for determining material inclusiveness via random sampling and interviews;

Process interviews with internal team members, and followed up to address discrepancies in order to gain

assurance on the accuracy of presented claims.

The procedures selected are based on the Assurance Provider’s professional judgment. Evidence gathering was focused

at the organizational level with limited sampling taken on site during the Conference and through direct interviews with

those parties closely associated with the reporting effort. Information from third parties, such as Non-Governmental

Organizations (NGOs) was not reviewed unless specifically delivered to support claims made in the Report.

The verification consisted of three primary tasks and two additional, built around AA1000 Assurance Standard’s (2008)

principles of Inclusivity, Materiality and Responsiveness and GRI’s reporting principles for Quality, Content and

Boundary Setting- data justifications supplied by the report coordinator, policies and procedures driving ethical

operating behaviors and process interviews conducted with key members of the reporting team were referred to, as

support for claims made by Opportunity Green. Although only ten Core material indicators are required for a GRI “C”

level report, this external assurance statement is based on the results of a comprehensive verification of all disclosed

indicators. An initial review allowed Opportunity Green to make adjustments to detected discrepancies and deliver

supplemental data to support their case. Once a revised draft was delivered to the Assurance Provider, final results

were confirmed for each main task (Credibility Check, Quantitative and Qualitative Reviews).

Conclusions

Based on the procedures conducted, there is no evidence that the Opportunity Green 2012 Sustainability Report is not

a fair representation of the organization’s sustainability-related strategies, management systems and performance and

that the assertions contained in the Report are not materially correct for the stated period and boundaries. The Report,

along with supplemental documentation supplied to the Assurance Provider, meets the general requirements of the

GRI G3.1 Framework and ISOS Group confirms that the GRI requirements for Application Level ‘C+’ have been met.

We have evaluated the report’s ability to address specific criteria within the following main tasks on a scale of “Good”,

“Acceptable”, “Fair” and “Needs Improvement”.

Credibility Check: GOOD

Opportunity Green has accurately referenced the reported indicators in the GRI Content Index and no controversies

related to the disclosures were detected. It is also apparent that the choice of disclosure is relevant for the size and

scope of the organization’s activities. This year’s Report builds upon previous years’ work conducted to strengthen

policies, procedures and data tracking mechanisms- often times dependent on third parties. This move, symbolizes a

strong commitment to the organization’s mission and vision of influencing others through the annual Opportunity

Green Business Conference. The Report has clearly outlined sustainability-related issues in a balanced manner,

reflecting negative and positive performance, comments from stakeholders and descriptions of how Opportunity Green

is planning to improve over the next reporting cycles. In our opinion, establishing more robust procedures for ethical

sourcing and supply side education will naturally advance stakeholder engagement efforts, data management and

overall credibility.

Quantitative Review: FAIR

Due to Opportunity Green’s operational boundary, credible, reliable data is difficult to derive from existing third parties.

Assumptions, estimates and measurement techniques have been adequately noted and an honest pledge to improve

processes has been stated. Our opinion is based upon careful analysis and verification of supplemental information for

2011, as Opportunity Green’s baseline year. Although the organization has made significant strides to improve data

collection and reporting, this task could be further strengthened through establishing stricter guidelines and

management controls. However, it is our opinion that Opportunity Green is well positioned to become a leader as a

sustainable event organizer that consistently communicates progress to its stakeholders on comprehensive

performance data.

Qualitative Review: GOOD

In moving forward, preliminary investigation of peers, local regulations and/or other external factors contributing to the

issues chosen as ‘material’ could help define sustainability context and comparability as related to Opportunity Green

and its sphere of influence. As a first “C” Level reporter, Opportunity Green should be commended for their

comprehension and application of the reporting methodology according to GRI. In our opinion, the Report does not

misrepresent significant economic, environmental and social impacts or omit relevant information that would influence

stakeholder decisions. The Report is an attestation in itself to the organization’s commitment to making significant

progress towards implementing more sustainable practices and influencing others to follow suit.

Statement of Independence

ISOS Group declares its independence from Opportunity Green on any reporting activity except for the external

assurance activity offered as a neutral third party from the organization’s interests. Therefore, there is no conflict of

interest to the integrity of this assurance statement.

The Assurance Provider’s team members have not been involved in the development of the Report nor have they been

associated with Opportunity Green’s sustainability program, data collection, or processes. The Assurance Provider

ensures that our assurance team possessed the required competencies, maintained neutrality, and performed ethically

throughout the engagement.

Nancy Mancilla Alexandru Georgescu Project Lead Quantitative Analysis Lead June 12, 2012