Independent Assurance Report

To Daimler AG, Stuttgart

We have been engaged to perform a limited assurance engagement regarding several sustainability key performance indicators selected by Daimler AG (the Company) in the Sustainability Report 2014 (the Report) for the business year from 1 January to 31 December 2014.

Responsibility of the legal representatives

The Company's Board of Managing Directors is responsible for the proper preparation of the report in accordance with the criteria stated in the Sustainability Reporting Guidelines Vol. 4 (pages 16 to 18) of the Global Reporting Initiative (GRI).

This responsibility includes the selection and application of appropriate methods to prepare the report and the use of assumptions and estimates for sustainability disclosures which are reasonable in the circumstances. Furthermore, the responsibility includes designing, implementing and maintaining systems and processes relevant for the preparation of the report.

Responsibility of the auditor

Our responsibility is to express a conclusion based on our work performed as to whether anything has come to our attention that causes us to believe that the data of the report of the Company for the business year 2014 has not been prepared, in all material respects, in accordance with the above mentioned criteria of the Sustainability Reporting Guidelines Vol. 4 of the GRI.

The sustainability key performance indicators selected by Daimler AG for the calendar year 2014 (CO2 emissions of the European fleet, energy consumption, total CO2 emissions scope 1 and 2, waste recovery rate, water consumption, accident frequency as well as cost of foundations, donations, and sponsorships), which are included in the scope of our engagement, can be found on page 2 of the sustainability report 2014 as 'Key figures 2014' and the corresponding sections in the report. The assessment of the materiality analysis of the company was not part of our engagement scope.

We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000. This Standard requires that we comply with ethical requirements and plan and perform the assurance engagement, under consideration of materiality, to provide our conclusion with limited assurance.

In a limited assurance engagement the evidence-gathering procedures are more limited than for a reasonable assurance engagement, and therefore less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on the practitioner's judgement.

We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

During 2014 we have not performed any tasks or services for Daimler that would conflict with our independence, nor have we been responsible for the preparation of any part of the report; and therefore qualify as independent as defined by Code of Ethics and applicable legal and regulatory requirements.

Within the scope of our work we performed amongst others the following procedures:

  • Inquiries of personnel responsible for the preparation of the report regarding the process to prepare the reporting of sustainability information and the underlying internal control system;
  • Inspection of documents regarding the sustainability strategy as well as understanding the sustainability management structure, the stakeholder dialogue and the development process of the Company's sustainability program;
  • Inquiries of personnel in the corporate functions that are responsible for the chapters product responsibility, operationsrelated environmental protection, occupational safety and social commitment;
  • Gaining an understanding of the systems and processes for collection, analysis, validation and aggregation of sustainability data and its documentation on a sample basis;
  • Performance of site visits as part of the inspection of processes for collecting, analyzing and aggregating selected data:
    - in the corporate headquarter in Stuttgart
    - in the plants in Gaggenau (Germany)
    - in the plant in Kecskemét (Hungary);
  • Analytical procedures on sustainability data disclosed in the report;
  • Comparison of selected data with corresponding data in the Company's Combined Management Report;
  • Gaining further evidence for selected data of the report by means of inspection of internal documents, contracts and invoices/reports from external service providers.


Conclusion

Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the data of the report of the Company for the business year 2014 has not been prepared, in all material respects, in accordance with the above mentioned criteria of the Sustainability Reporting Guidelines Vol. 4 (pages 16 to 18) of the GRI.

Zurich, February 13, 2015

PricewaterhouseCoopers AG

Dr. Marc Schmidli

Jonas Buol
Wirtschaftsprüfer
(Swiss Certified Public Accountant)