Predio 24 Mesa Alta (Moggio Magaud Jean Guy) PLAN DE FERTILIZACIÓN PARA EL CULTIVO

To the Stakeholders of Novo Nordisk A/S

We have reviewed the Consolidated social and environmental informa- tion in the Annual Report of Novo Nordisk A/S for the fi nancial year 2014, which comprises Management’s Review and the Consolidated social and environmental statements on pp 1–54, 95 and 96–104.

The assurance engagement has furthermore covered the nature and extent of Novo Nordisk’s incorporation of the AA1000 AccountAbility Principles Standard (AA1000APS (2008)) principles (inclusivity, materiality and responsiveness) with respect to stakeholder dialogue.

Criteria for the preparation of reporting on data

The Consolidated social and environmental information is prepared in accordance with the social accounting policies and environmental accounting policies described on pp 97–101 and 103–104.

Management’s Responsibility

The Management is responsible for preparing the social and environmental information, including for establishing data collection and registration, internal control systems with a view to ensuring reliable information, specifying acceptable reporting criteria and choosing data to be collected for intended users of the report. Also, adherence to AA1000APS (2008) i.e. the three principles of inclusivity, materiality and responsiveness is the responsibility of Management.

Assurance provider’s Responsibility

Our responsibility is, on the basis of our work, to express a conclusion on the reliability of the Consolidated social and environmental information in the Annual Report. Furthermore, our responsibility is, by applying the AA1000 Assurance Standard (AA1000AS (2008)), to express a conclusion on as well as to make recommendations for the nature and extent of Novo Nordisk’s adherence to the AA1000APS (2008) principles.

Our team has competences in respect of assurance engagements related to Consolidated social and environmental information. In addition, our team has competences in assessing social and environmental information and sustainability management, and thus qualifi es to conduct this independent assurance engagement. During 2014 we have not performed any tasks or services to Novo Nordisk or other clients that would confl ict with our independence, nor have we been responsible for the preparation of any part of the report; and therefore qualify as independent as defi ned by in AA1000AS (2008).

Scope, standards and criteria used

We have planned and performed our work in accordance with the Inter- national Standard on Assurance Engagements (ISAE) 3000, ‘Assurance Engagements other than Audits or Reviews of Historical Financial Information’, to obtain limited assurance that the Consolidated social and environmental information in the Annual Report is free of material misstatements and that the information has been presented in accordance with the social accounting policies and environmental accounting policies here for. The assurance obtained is limited, as our work compared to that of an engagement with reasonable assurance has been limited to, principally, inquiries, interviews and analytical procedures related to registration and communication systems, data and underlying documentation.

Moreover, we have planned and performed our work based on the AA1000AS (2008), using the criteria in the AA1000APS (2008), to perform a Type 2 engagement and to obtain a moderate level of assurance regarding the nature and extent of Novo Nordisk’s adherence to the principles of inclusivity, materiality and responsiveness.

Methodology, approach, limitation and scope of work

Based on an assessment of materiality and risk, our work included: (i) Inquiries regarding procedures and methods to ensure that social and environmental information include data from the Group’s affi liates, and that these data have been incorporated in compliance with the social accounting policies and environmental accounting policies. Furthermore, based on our assessment of materiality and risk, we have selected and conducted interviews with data and reporting responsible personnel, and based on requests and selected documentation, we have assessed the existing systems for data collection and registration, and procedures to ensure reliable information;

(ii) Inquiries and interviews with members of the Executive Management, Corporate Stakeholder Engagement, Corporate Sustainability, Product Supply, as well as Management of affi liates in Russia, China, US and Turkey, regarding Novo Nordisk’s commitment and adherence to the principles of inclusivity, materiality and responsiveness, the existence of systems and procedures to support integration of ‘the Triple Bottom Line (TBL) business principle’ in the business and in key decision making processes.

Conclusion

Based on our review, nothing has come to our attention which causes us not to believe that the Consolidated social and environmental information presented in the Annual Report of Novo Nordisk A/S for 2014 (on pp 1–54, 95 and 96 –104) is free of material misstatements and has been stated in accordance with the social accounting policies and environmental accounting policies here for.

Furthermore, nothing has come to our attention causing us to believe that Novo Nordisk does not adhere to the AA1000APS (2008) principles.

Observations and recommendations

According to AA1000AS (2008), we are required to include observations and recommendations for improvements in relation to adherence to the AA1000APS (2008) principles:

Regarding inclusivity

Novo Nordisk continues to demonstrate a strong commitment to accountability with systems and processes in place to support stakeholder engagement around sustainability issues at corporate level. Stakeholder inclusivity is integrated across the business. Novo Nordisk has further developed its approach to stakeholder engagement at Group and Country level to support execution on business strategy. In 2014 key opinion leaders were invited to challenge and inform future strategic priorities.

We have no signifi cant recommendations regarding inclusivity.

Regarding materiality

Novo Nordisk continues to discuss, evaluate and determine the materiality of sustainability issues on an ongoing basis through a number of relevant governance bodies and core business processes, involving senior manage- ment input from across the business. Embedding of the TBL principle is supported via guidance to line managers and anchored in Changing Diabetes programmes.

We have no signifi cant recommendations regarding materiality.

Regarding responsiveness

Novo Nordisk’s commitment to being responsive to stakeholder needs and concerns is evident from Senior Management’s increasing engagement in dialogue, at both international and country level, on care and prevention of diabetes and other chronic diseases. At country level Changing Diabetes and the Rule of Halves inform Novo Nordisk’s stakeholder engagements. We have no signifi cant recommendations regarding responsiveness. Novo Nordisk continues to develop its sustainability strategy at global and country level. We recommend that Novo Nordisk continues to explore opportunities for Senior Management to engage with ’non-traditional’ stakeholders and on new external platforms.

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INDEPENDENT ASSURANCE REPORT

Bagsværd, 29 January 2015

PricewaterhouseCoopers

Statsautoriseret Revisionspartnerselskab

Lars Holtug Torben Jensen

State Authorised Public State Authorised Public Accountant Accountant

112 ADDITIONAL INFORMATION

A selection of Novo Nordisk injection devices. From the front: NovoPen® _5,

Tresiba® _FlexTouch®_{, Victoza}®

and Norditropin® _FlexPro®_.

PRODUCT OVERVIEW

HAEMOSTASIS

• NovoSeven®_{, recombinant factor VIIa, also available with}

prefilled syringe in an increasing number of countries

• NovoThirteen®_{, recombinant factor XIII} • NovoEight®_{, recombinant factor VIII}

HUMAN GROWTH HORMONE

• Norditropin®_{, somatropin (rDNA origin)}

• Norditropin® _FlexPro®_{, prefilled multidose delivery system} • Norditropin® _NordiFlex®_{, prefilled multidose delivery system} • NordiPen®_{, durable multidose delivery system}

• NordiLet®_{, prefilled multidose delivery system}

• PenMate®_{, automatic needle inserter (available for Norditropin}®

FlexPro®_{, NordiFlex}® _{and SimpleXx}®₎

HORMONE REPLACEMENT THERAPY

• Vagifem®_{, estradiol hemihydrate}

• Activelle®_{, estradiol/norethisterone acetate} • Estrofem®_{, estradiol}

• Novofem®_{, estradiol/norethisterone acetate}

BIOPHARMACEUTICALS

NEW-GENERATION INSULINS

• Tresiba®_{, insulin degludec}

• Ryzodeg®_{, insulin degludec/insulin aspart} • Xultophy®_{, insulin degludec/liraglutide}

GLUCAGON-LIKE PEPTIDE-1

• Victoza®, liraglutide

MODERN INSULINS

• Levemir®_{, insulin detemir} • NovoRapid®_{, insulin aspart}

• NovoRapid® _PumpCart®_{, prefilled insulin pump cartridge} • NovoMix® _{30, biphasic insulin aspart}

• NovoMix® _{50, biphasic insulin aspart} • NovoMix® _{70, biphasic insulin aspart}

HUMAN INSULINS

• Insulatard®_{, isophane (NPH) insulin} • Actrapid®_{, regular human insulin} • Mixtard® _{30, biphasic human insulin} • Mixtard® _{40, biphasic human insulin} • Mixtard® _{50, biphasic human insulin}

DIABETES CARE

DIABETES DEVICES

• FlexTouch®_{, prefilled insulin delivery system} • FlexPen®_{, prefilled insulin delivery system}

• NovoPen Echo®_{, durable insulin delivery system with}

memory function

• NovoPen® _{5, durable insulin delivery system with}

memory function

• NovoPen® 4, durable insulin delivery system • InnoLet®_{, prefilled insulin delivery system} • NovoFine® _{Plus, needle}

• NovoFine® _AutoCover®_{, needle} • NovoFine®_{, needle}

• NovoTwist®_{, needle} • GlucaGen®_{, glucagon} • GlucaGen® _{Hypokit, glucagon}

ORAL ANTIDIABETIC AGENTS

• NovoNorm®, repaglinide

113