Our Approach to Business

Report of Independent Accountants

To Management and the Sustainability Leadership Team of Mars Incorporated

We have reviewed the accompanying management assertion, that the selected sustainability data identified below for the period January 3, 2010 through January 1, 2011 is presented in conformity with the assessment criteria set forth in management's assertion (the "assessment criteria").

Sustainability Data for Select Sites in Scope of Limited Assurance Engagement
Unit of Measure
Quantity for Select Sites in Scope of Limited Assurance Engagement
Electricity Purchased Gigajoules 427,042
Municipal Water Cubic meters 135,491
Certain raw materials (i.e., brown rice, cocoa butter, gum base, chicken dry meal) Metric tonnes 179,200

The Mars Incorporated management is responsible for the assertion and for the assessment criteria which they have identified as an objective basis against which they assess and report on the selected data. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of selected data that is free from material misstatement, whether due to fraud or error.

Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. A review is designed to provide limited assurance, and as such is less in scope than an examination, the objective of which is the expression of an opinion on management's assertion. Accordingly, we do not express such an opinion. Our review included visiting a limited number of factory, office, and data center sites across Mars Incorporated operational boundaries.

Data related to sustainability performance is subject to inherent limitations given the nature and the methods used for determining such data. The selection of different but acceptable measurement techniques can result in materially different measurements.

Based on our review nothing came to our attention that caused us to believe that the selected sustainability data for select sites in scope referred to above is not fairly stated, in all material respects, based on the assessment criteria set forth in management's assertion.

We have not performed review procedures with respect to any sustainability data other than electricity purchased, municipal water, and raw materials for the select sites, and therefore we make no comment with respect to the fair presentation of other information included in the Company's Principles in Action Summary.

/s/ PricewaterhouseCoopers LLP
July 29, 2011
McLean, Virginia

 

Management Assertion

Mars Incorporated is responsible for the completeness, accuracy and validity of the sustainability data contained in the Principles in Action Summary for the period January 3, 2010 through January 1, 2011. The content includes Mars Incorporated and subsidiary operations. Data was collected for Mars global locations and activities including factories, offices, data centers, retail stores, raw materials, packaging materials, and outbound logistics. Base data used in the calculation of sustainability data is obtained from direct measurements, third party invoices or estimates as defined in the Mars Incorporated Data Manuals ("Data Manuals").

The Data Manuals provide global guidance on what information is to be collected, including definitions, scope, units of measure, reporting period, calculation methodology, and potential information sources. Standardized calculations have been used to convert units of measure where applicable.

With respect to the sustainability data in the Mars Incorporated Principles in Action Summary identified in the following table, management of Mars Incorporated asserts that such sustainability data has been presented in accordance with the assertion criteria described below:

Sustainability Data for Select Sites in Scope of Limited Assurance Engagement
Unit of Measure
Quantity for Select Sites in Scope of Limited Assurance Engagement
Electricity Purchased Gigajoules 427,042
Municipal Water Cubic meters 135,491
Certain raw materials (i.e., brown rice, cocoa butter, gum base, chicken dry meal) Metric tonnes 179,200

Assertion Criteria

  • Electricity Purchased - Electricity used for activities within the selected sites and recorded by the sites based on invoices received from third party power suppliers. Calculation(s) are based on information and data in the invoices provided by the third party power suppliers and converted to Gigajoules.
  • Municipal Water - Water purchased from municipal water suppliers to the site and recorded by the selected sites based on invoices received from municipal water suppliers. Calculation(s) are based on information and data in the invoices provided by the municipal water suppliers and converted to cubic meters.
  • Raw Materials - Raw materials used in the production of all manufactured products within the site measured in metric tonnes prior to conversion to greenhouse gas emissions. Raw materials reported consist of raw materials purchased and delivered to the site during the reporting period based on physical receipts from third party suppliers. Therefore raw materials reported may include raw materials in their raw state, as semi-manufactured goods, and as finished goods which may remain on the site as of year-end or shipped to a Company warehouse or end customer during the reporting period. Calculation(s) are based on information and data in the goods receipts recorded in the financial systems. Raw materials subject to limited assurance included brown rice, cocoa butter, gum base, and chicken dry meal at select sites, measured in metric tonnes.