• Materiality
• Comparability
• Stakeholder inclusiveness
• Accuracy
• Sustainability context
• Timeliness
• Completeness
• Clarity and
• Balance
• Reliability

is the responsibility of the Executive Board of SOLARWORLD AG. Our responsibility is to express a conclusion on the part ”Key Indicators“ based on our assurance engagement. We conducted our assurance engagement in accordance with the generally accepted German standards for the audit of sustainability reports, established by the German Auditors’ Institute (IDW). Accordingly, we have to comply with professional requirements and plan and perform the assurance engagement so as to obtain limited assurance about whether the part “Key Indicators” has been prepared, in all material respects, in accordance with the above-mentioned criteria stated in the GRI Guidelines Vol. 3 of the Global Reporting Initiative (p. 7–17).
In the framework of our engagement based on the assessment of risks and materiality we gained evidence to obtain limited assurance on the compliance of the part ”Key Indicators“ with the specified criteria. We determined the nature and extent of our procedures, also on a sample basis, by using professional judgment to obtain limited assurance.

Our assurance engagement included the following procedures:

• Inspection of the relevant documentation of group principles, management and reporting structures as well as inspection and random testing of existing documents and systems for sustainability data ascertainment, analysis and aggregation
• Discussions with the team commissioned with the preparation of the sustainability report
•Discussions with employees of other group divisions
• Obtaining an understanding of the topic finding process for the sustainability report 2008
• Inquiries and inspections of documents at the locations Bonn and Freiberg regarding the sustainability data of the corresponding operating sites.

Regarding the environmental data we could also access the data and information of the regular audits according to ISO 9001 and 14001 during our engagement. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in a reasonable assurance engagement. Accordingly, we do not express a positive opinion on the part “Key Indicators”. Based on our limited assurance engagement, nothing has come to our attention that causes us to believe that the part “Key Indicators“ has not been prepared in all material respects in accordance with the above-mentioned criteria stated in the GRI Guidelines Vol. 3 of the Global Reporting Initiative (P. 7-17).

Bonn, 16. March 2009