To SolarWorld AG, Bonn

We have obtained an order for an audit review regarding the report segments “KPI’s FOR ESG (core performance indicators)” as well as the ”Performance indicators“ of the Report on Sustainable Corporate Management 2009 of SolarWorld AG. It is the responsibility of the Executive Board of SolarWorld AG to prepare the Report on Sustainable Corporate Management 2009 in accordance with the following criteria set out in the G3 Guidelines of the Global Reporting Initiative (pages 7-17)

• materiality
• comparability
• stakeholder inclusiveness 
• accuracy
• sustainability context
• timeliness
• completeness
• clarity
• balance
• reliability

Our task is to provide an a confirmation for the report on sustainable corporate management on the basis of our assessment of the report segments „KPI´s FOR ESG (core performance indicators)“ and "Performance indicators".

We conducted the audit review on the report segments “KPI’s FOR ESG (core performance indicators)“ and “Performance indicators“ in accordance with the German standards for the audit of sustainability reports established by the Institute of German Auditors (IDW). Accordingly, the audit review requires us to comply with professional requirements and to plan and perform the engagement in such manner that we can rule out, through critical appraisal of the facts, that the report segments have not in all material aspects been drawn up in accordance with the above-mentioned criteria of the GRI Guidelines (G3) of the Global Reporting Initiative (pages 7-17). An audit review is limited primarily to making inquiries of company personnel and applying analytical procedures and thus does not provide the assurance that we would obtain from an audit of financial statements.

In the course of our audit review, we acquired the evidence, based on assessments of risks and materiality, to obtain limited assurance that report segments „KPI’s FOR ESG (core performance indicators)“ as well as “Performance indicators“ comply with the specified criteria of the GRI- Guideline Version 3.0 of the Global Reporting Initiative (Pages 7-17). The nature and extent of our procedures were determined, with the additional assistance of appropriate samples, by our professional judgment as to the requirements for obtaining limited assurance. The performance of our engagement included among other things the following procedures:

• Inspection of the relevant documentation, including documentation of Group principles and management and reporting structures, as well as inspection and random testing of existing documents and systems for compiling, analyzing and aggregating sustainability data
• Discussions with the team entrusted with compiling the Report on Sustainable Corporate Management,
• Discussions with employees of other Group divisions
• Acquiring an understanding of the process used to identify themes for Report on Sustainable Corporate Management in 2009
• Discussions and inspection of documents at the Bonn and Freiberg sites in relation to the sustainability data of
  operations at those sites.

With regard to environment data, we were able in the course of our engagement to access data and information pertaining to regular ISO 9001 and 14001 auditing.

The work we performed did not make us aware of any facts which would lead us to assume that the report segments “KPI’s FOR ESG (core performance indicators)“ and “Performance indicators“ were not drawn up in material respects in accordance with the underlying criteria specified in the GRI Guidelines (G3) of the Global Reporting Initiative (pages 7-17).

Bonn, 12 March 2010

BDO Deutsche Warentreuhand
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft

Dr. Gorny
Auditor

ppa. Ahrend
Auditor