7.1.4Reporting about Sustainability Information

The sustainability information presented in this report is prepared ‘in accordance’ with the ‘core’ option of Global Reporting Initiative (“GRI4”) G4 Guidelines of Sustainability Reporting. The Company has used the GRI G4 Guidelines to determine material aspects for this year’s report.

For SBM Offshore, it is important to have assurance on financial as well as non-financial information, to obtain assurance on the reliability of information presented to its stakeholders. This year the Company requested limited assurance on the sustainability information.

PricewaterhouseCoopers Accountants N.V. (“PwC”) has been engaged by SBM Offshore as its auditor.