To the Stakeholders of Starbucks Coffee Company:
We have examined the Data identified below contained within the Starbucks Coffee Company's Global Responsibility Annual Report (the Report) for the year ended September 28, 2008. Starbucks Coffee Company's management is responsible for the Data. Our responsibility is to express an opinion on the Data listed below based on our examination.
We have performed evidence-gathering procedures on the following subject matter:
- Fiscal Year 2008 performance data contained in the Starbucks™ Shared Planet™ Scorecard, and is evaluated against the following Criteria:
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- C.A.F.E Practices coffee purchases contained in the Ethical Sourcing – C.A.F.E Practices section
- Fair Trade coffee purchases contained in the Ethical Sourcing – Fair Trade section
- Reusable mug usage contained in the Environment – Cups section
- Percentage of stores recycling contained in the Environment – Recycling section
- Renewable energy purchases contained in the Environment – Energy Conservation section
- Key Performance Indicators (KPIs) contained in the Starbucks™ Shared Planet™ Scorecard
- Total coffee purchases data contained in the Sustainable Prices section
- Organic coffee purchases data contained in the Certified Organic Coffee section
- Cocoa purchases data contained in the Cocoa section
- Electricity and gas usage data contained in the Energy Conservation section
- Greenhouse gas inventory – Scope 1 and Scope 2 emissions contained in the Climate Change Strategy section
The Criteria used to evaluate the Data are contained in the sections of the Report indicated above.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, and accordingly, included examining, on a test basis, evidence supporting the Data and performing such other procedures as we considered necessary in the circumstances. Those procedures are described in more detail in the paragraph below. We believe that our examination provides a reasonable basis for our opinion.
Our evidence-gathering procedures included, among other activities, the following:
- Testing the effectiveness of the internal reporting system used to collect and compile information on the Data identified above which is included in the Report;
- Performing specific procedures, on a sample basis, to validate the Data identified above, on site at Starbucks Coffee Trading Company buying operations in Lausanne, Switzerland and Corporate headquarters in Seattle, Washington;
- Interviewing partners (employees) responsible for data collection and reporting; and partners at retail store locations;
- Reviewing relevant documentation, including corporate policies, management and reporting structures;
- Performing tests, on a sample basis, of documentation and systems used to collect, analyze and compile the Data identified above that is included in the Report, and
- Confirming certain of the Data identified above to third party reports.
In our opinion, the Data for the fiscal year ended September 28, 2008 is fairly presented, in all material respects, based on the Criteria indicated above.
Seattle, Washington
March 19, 2009
www.mossadams.com
