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Third Party Assurance Report

To: The Board of Directors and Management of Suncor Energy Inc. ("Suncor")

What we looked at: scope of our work

We have reviewed selected corporate-wide and business unit performance indicators in Suncor's Report on Sustainability (the "Report") for the years ended December 31, 2007, 2008 and the 2006 National Pollutant Release Inventory data. Suncor management is responsible for collection and presentation of the indicators and information set out in the Report. A review does not constitute an audit and, consequently, we do not express an audit opinion on the selected performance indicators.

Please click here to view the performance indicators that were reviewed.

Suncor was responsible for selecting performance indicators as well as their presentation in the report. We did not review the narrative sections of the Report, included as footnotes, except where they incorporated the selected performance indicators. Our responsibility is to express an independent conclusion on whether anything has come to our attention that causes us to believe that the selected performance indicators are not presented fairly, in all material respects, in accordance with the Global Reporting Initiative (GRI) G3 Sustainability Reporting Guidelines (2006 version). The GRI G3 definitions can be found at www.globalreporting.org.

What we did: assurance standards and key assurance procedures

We conducted our review in accordance with the International Standard on Assurance Engagements (ISAE) 3000 developed by the International Federation of Accountants. As such, we planned and performed our work in order to provide limited assurance with respect to the selected performance indicators that we reviewed. Our review criteria were based on the Global Reporting Initiative (GRI) G3 Sustainability Reporting Guidelines. Our procedures included:

  • interviewing relevant Suncor management and staff responsible for data collection and reporting
  • obtaining an understanding of the management systems, processes and the relevant controls used to generate, aggregate and report the data at Suncor’s regional operations and head office
  • reviewing relevant documents and records on a sample basis
  • testing and re-calculating information related to the selected performance indicators on a sample basis
  • assessing the information for consistency with our knowledge of Suncor’s operations, including comparing the Suncor’s assertions to publicly available third-party information.
  • interviewing relevant Suncor management and staff responsible for data collection and reporting

Environmental and energy use data are subject to inherent limitations of accuracy given the nature and the methods used for determining such data. The selection of different acceptable measurement techniques can result in materially different measurements. The precision of different measurement techniques may also vary.

What we found: our conclusion

During 2007 and 2008, Suncor reorganized its business which resulted in changes to the aggregation of selected performance indicators, including "major incidents", "regulatory contraventions", "regulatory fines", "employee lost time injury frequency", "contractor lost time injury frequency", "employee recordable injury frequency", "contractor recordable injury frequency", and "employee and contractor fatalities". However, Suncor has not restated the comparative figures for these performance indicators for the years 2004, 2005 and 2006. As a result, we were not able to determine the impact on the selected performance indicators for the years 2004, 2005 and 2006 had they been restated.

Based on our work described in this report, except for the matters described in the preceding paragraph, nothing has come to our attention that causes us to believe that the selected performance indicators are not presented fairly, in all material respects, in accordance with the GRI G3 Sustainability Reporting Guidelines (2006 version). This report is intended solely for use by the Management and Board of Directors of Suncor.

Deloitte
Deloitte & Touche LLP
Chartered Accountants
Calgary, Alberta, Canada
June 11, 2009

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