HARSCO CORPORATION Management’s Report on Internal Control Over Financial Reporting Management of Harsco Corporation, together with its consolidated  subsidiaries (the “Company”), is responsible for establishing and  maintaining adequate internal control over financial reporting, as defined in Securities Exchange Act Rule 13a-15(f) or 15d-15(e). The Company’s  internal control over financial reporting is a process designed under the  supervision of the Company’s principal executive and principal financial  officers to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company’s consolidated  financial statements for external reporting purposes in accordance with  accounting principles generally accepted in the United States of America. The Company’s internal control over financial reporting includes policies and procedures that: Because of its inherent limitations, internal control over financial  reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate. Management has assessed the effectiveness of its internal control over financial reporting at December 31, 2014 based on the framework  established in  Internal Control—Integrated Framework (2013)  issued by  the Committee of Sponsoring Organizations of the Treadway Commission  (COSO). Based on this assessment, management has determined that the Company’s internal control over financial reporting was effective at December 31, 2014. In our opinion, the information set forth in the accompanying condensed  consolidated financial statements is fairly stated, in all material respects, in relation to the consolidated financial statements from which it has been derived. We have audited, in accordance with the standards of the Public Company  Accounting Oversight Board (United States), the consolidated balance sheets  of Harsco Corporation and its subsidiaries as of December 31, 2014 and  2013, and the related consolidated statements of operations, changes in  equity, cash flows and comprehensive income (loss) for each of the three  years in the period ended December 31, 2014 (not presented herein)  appearing in Harsco’s annual report on Form 10-K for the year ended  December 31, 2014; and in our report dated, March 2, 2015, we  expressed an unqualified opinion on those consolidated financial statements. Report of Independent Registered Public Accounting Firm To The Stockholders of Harsco Corporation:  •  Pertain to the maintenance of records that, in reasonable detail,  accurately and fairly reflect transactions and dispositions of assets of the Company; •  Provide reasonable assurance that transactions are recorded as  necessary to permit preparation of consolidated financial statements in accordance with accounting principles generally accepted in the  United States of America, and that receipts and expenditures of the  Company are being made only in accordance with authorizations of management and the directors of the Company; and  •  Provide reasonable assurance regarding prevention or timely detection  of unauthorized acquisition, use or disposition of the Company’s assets  that could have a material effect on the Company’s consolidated  financial statements. PricewaterhouseCoopers LLP Peter F. Minan Chief Financial Officer F. Nicholas Grasberger, III President and Chief Executive Officer March 2, 2015 March 2, 2015 March 2, 2015 2014 SUMMARY ANNUAL REPORT 10