INDEPENDENT ASSURANCE STATEMENT

Introduction and objectives of work

Bureau Veritas North America, Inc. was engaged by Baxter to conduct an independent
assurance of Environmental, Health and Safety (EHS) sections and Supply Chain/Product
Transport sections of Baxters 2009 Sustainability report. Baxter has commissioned
assurance for its EHS sections for the past 11 years. This is the first year Baxter has
commissioned assurance for its Supply Chain/Product Transport sections.
This Assurance Statement applies to the related information included within the scope of work
described below. That information and its presentation in the Baxter 2009 Sustainability
Report are the sole responsibility of the management of Baxter. Bureau Veritas was not
involved in the drafting of the Report. Our sole responsibility was to provide independent
assurance on the accuracy and reliability of information included, and on the underlying
systems and processes used to collect, analyze and review it.
Environmental Health and Safety Sections
Scope of work
Baxter requested Bureau Veritas to conduct medium-level assurance to verify the accuracy of
the following:

Data and information included in the Environmental, Health and Safety (EHS)
sections for the 2009 Sustainability Report.

Excluded from the scope of our work is any assurance of information relating to:

Activities outside the defined assurance period during the calendar year of 2009;

Positional statements (expressions of opinion, belief, aim or future intention) by

Baxter and statements of future commitment;

Any financial data previously audited by an external third party; and

Three EHS case studies.

Methodology
As part of Bureau Veritas medium level of independent assurance, Bureau Veritas undertook
the following activities:
1. Interviews with relevant personnel of Baxter (EHS managers at the corporate office
and individuals responsible for collecting and reporting EHS performance data at the
operating site level);
2. Review of documentary evidence produced by Baxter;
3. Evaluation of the EHS information based on consideration of the Global Reporting
Initiative (GRI) G3 Guidelines with emphasis on principles of accuracy, accessibility,
balance, clarity, comparability, reliability and timeliness;
4. Audit of performance data, a sample of data collected during five site visits was
reviewed back to its source; and
5. Review of Baxter data and information systems for collection, aggregation, analysis
and review.
Our work was conducted against Bureau Veritas standard procedures and guidelines for
external Assurance of Sustainability Reports, based on current best practice in independent
assurance. For this assignment, we have used the International Standard on Assurance
Engagements (ISAE) 3000 and the GRI Reporting Framework as reference standards.
The work was planned and carried out to provide reasonable, rather than absolute assurance
and we believe it provides a reasonable basis for our conclusions.

Our findings

On the basis of our methodology and the activities described above, it is our opinion that:

For the EHS-related sections of the Baxter 2009 Sustainability Report, Bureau Veritas
has determined that these sections are accurate, reliable and free from material
mistake or misstatement;

The EHS information is presented in a clear, understandable and accessible manner;

The EHS sections of the Baxter Sustainability Report provide a fair and balanced
representation of activities;

The information in the EHS sections of the Baxter Sustainability Report allows
readers to form a balanced opinion of Baxters activities and performance during the
calendar year of 2009; and

Baxter has established appropriate systems for the collection, aggregation, analysis
and review of relevant information and data.

Additional commentary
Bureau Veritas was pleased to observe that Baxter has:
Integrated EHS sustainability goals and practices with existing business systems to
facilitate implementation of initiatives related to the corporate sustainability priorities.
Bureau Veritas observed evidence of Baxters use of tools such as value stream
mapping, root cause analysis and six-sigma for identifying opportunities for
progressing towards the established goals.

Established robust data collection, auditing and reporting systems that include
uniform periodic reporting by operating sites throughout the year. Bureau Veritas
observed evidence of established systems in place to collect and report EHS
sustainability data.

Implemented systems to extend its sustainability efforts beyond its operations as

evidenced by the reporting of its overall estimated carbon footprint in the 2009
Sustainability Report. Bureau Veritas observed evidence of Baxters efforts to go
beyond the boundaries of its operations for determining the contributions of its Supply
Chain/Product Transport activities to Baxters overall greenhouse gas emissions.

Based on the work conducted, we recommend Baxter consider the following:

Encourage operating facilities to document procedures used locally for collecting,

reviewing, collating and reporting to help ensure consistency of methods over time
and to facilitate training of new employees; and

Provide additional corporate guidance to operating facilities regarding reporting

requirements to help ensure uniformity in data reporting.

Supply Chain/Product Transport Sections

Scope of work
Baxter requested Bureau Veritas to conduct basic-level assurance to verify the accuracy of
the following:

Data and information included in the Supply Chain/Product Transport sections for the
Baxter 2009 Sustainability Report

This is the first year Baxter has commissioned assurance for its Supply Chain/Product
Transport sections.
Excluded from the scope of our work is any assurance of information relating to:

Activities outside the defined assurance period during the calendar year of 2009; and

Positional statements (expressions of opinion, belief, aim or future intention) by

Baxter and statements of future commitment.

Methodology
As part of Bureau Veritas basic level of independent assurance, Bureau Veritas undertook
the following activities:
1. Interviews with relevant personnel of Baxters Supply Chain/Product Transport
groups. These interviews included management personnel and staff responsible for
preparing text and data for Supply Chain/Product Transport sections of the 2009
Sustainability Report;
2. Review of documentary evidence produced by Baxter; and
3. Review of Baxter data and information systems for collection, aggregation, analysis
and review.
Our work was conducted against Bureau Veritas standard procedures and guidelines for
external Assurance of Sustainability Reports, based on current best practice in independent
assurance. For this assignment, we have used the International Standard on Assurance
Engagements (ISAE) 3000.
The work was planned and carried out to provide reasonable, rather than absolute assurance
and we believe it provides a reasonable basis for our conclusions.

Our findings
On the basis of our methodology and the activities described above, it is our opinion that:

For the Supply Chain/Product Transport sections of the Baxter 2009 Sustainability
Report, nothing has come to our attention to indicate that the reviewed statements
are inaccurate or that the information is not fairly stated.

Baxter has established appropriate systems for the collection, aggregation, analysis
and review of relevant information and data.

Additional commentary
Bureau Veritas was pleased to observe that Baxter has:

Initiated a comprehensive Global Supplier Sustainability Program that lays out a

strategy to achieve the goal of integrating sustainable practices. Bureau Veritas
observed evidence of the implementation of this program as described in the Supply
Chain/Product Transport sections of the 2009 Sustainability Report.

Established goals to track progress of its effort to drive a green supply chain as
presented in Baxters 2009 Priorities Report. Bureau Veritas observed evidence
supporting the update on the progress towards these supply chain goals.

Estimated the contribution of the supply chain to the companys overall carbon
footprint and has focused its efforts on elements of the supply chain with potential to
reduce environmental impacts. Bureau Veritas observed evidence of Baxters
methods for more efficiently transporting goods through intermodal transport to
achieve reductions in fuel use and associated greenhouse gas emissions.

Implemented the use of various technologies to improve fuel efficiency in its U.S.
Renal truck fleet to further reduce the environmental impact of its product transport.

Based on the work conducted, we recommend Baxter consider the following:

Continue to document progress related to greening the supply chain, including

progress made by major suppliers as a result of Baxters programs.

Consider whether programs used in Europe and the U.S. to reduce the impact of
product transport, such as intermodal transport, have application in other parts of the
world where Baxter does business.

Statement of independence, impartiality and competence

Bureau Veritas is an independent professional services company that specializes in Quality,

Health, Safety, Social and Environmental management with almost 180 years of history in
providing independent assurance services, and an annual turnover in 2009 of $3 Billion.
No member of the assurance team has a business relationship with Baxter, its Directors or
Managers beyond that required of this assignment. We have conducted this verification
independently, and there has been no conflict of interest.
Bureau Veritas has implemented a Code of Ethics across the business to maintain high
ethical standards among staff in their day-to-day business activities.

Bureau Veritas North America, Inc.

Denver, CO
June 2010