PANEL DISCUSSION

The World Is Flat: Applying The U.S. Due Diligence

Model Overseas

Jeff Doerner, Moderator

Panel:David Mole, Landmark

Randy Muller, Bank of AmericaMichelle McGregor-Smith, Wipro

Ken Rivlin, Allen & Overy

HSSE Risk

Management –The Changing Landscape

of International

Environmental Risk

Michelle Smith

HSSE Practice Leader – Americas

Operational Risk for M&A – Beyond Due Diligence

Is this an at Risk Operation?

Alpha Natural Agrees to Buy Massey Energy for $7.1 BillionHow Wipro helps clients assess before and after acquisition

Operational Risk Assessment – How to Assess the Risk –SOX and GHG – International Trend Toward the US Reporting Model

Is this an at Risk Operation?

SEC Enforcement Action Shines Light On Environmental DisclosuresAshland Chemical, Con-Agra, Safety Kleen, Xcel, Dynegy…

The EU Environmental Liability Directive – using US Model

Is this an at Risk Operation?

$600M fine - $150M clean-up30 civil and 15 criminal lawsuits4 deaths – 120 serious injuries

Nov 2012 – Extension to off-shore operations

Thank Youmichelle.smith@wipro.com

724-244-3322

Jeff Doerner, Moderator

Panel:David Mole, Landmark

Randy Muller, Bank of AmericaMichelle McGregor-Smith, Wipro

Ken Rivlin, Allen & Overy

Due Diligence Business Drivers

Due Diligence Business Drivers

Active Markets, Key Players & Leaders

Asia-Pacific, 15%

North America, 57%

Latin America, 4%

West Europe, 17%

East Europe, 2%

Africa & Middle East, 5%

Environmental Information Availability

Jeff Doerner, Moderator

Panel:David Mole, Landmark

Randy Muller, Bank of AmericaMichelle McGregor-Smith, Wipro

Ken Rivlin, Allen & Overy