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86 About Strategy and Governance Our People Our Business Our Outcome AppendixGP5008 Issue 1Verification OpinionThe inventory of Greenhouse Gas emissions in the period 01/10/2022 %u2013 30/09/2023 forDKSH Holding Ltd.Wiesenstrasse 8, CH-8008 Zurichhas been verified in accordance with ISAE3000 as meeting the requirements ofWRI/WBCSD GHG Protocol %u2013 A Corporate Accounting and Reporting StandardTo represent a total amount of: 9,112 t CO2e (Scope 1 emissions)57,977 t CO2e (Scope 2; location-based emissions for electricity) 19,789 t CO2e (Scope 2; market-based emissions for electricity) 67,089 t CO2e (Scope 1+2; Scope 2 location-based emissions for electricity) 28,901 t CO2e (Scope 1+2; Scope 2 market-based emissions for electricity) 86,664 t CO2e (Scope 3 emissions)Furthermore, the data in appendix 1 has been verified. FOR THE FOLLOWING ACTiVITIESLogistic and office services of DKSH worldwide (Scope 1+2) and for some regions (Scope 3).SCOPESGS has been contracted by DKSH Holding Ltd (hereinafter referred to as %u201cDKSH%u201d) for the verification of direct and indirect carbon dioxide (CO2) equivalent emissions as provided by DKSH as displayed in their GHG Assertion in the form of Sustainability Report 2023. (https://www.dksh.com/global-en/home/about-us/sustainability).CONTENTThe management of DKSH is responsible for the organization%u2019s GHG information system, the development and maintenance of records and reporting procedures in accordance with that system, including the calculation and determination of GHG emissions information and the reported GHG emissions.It is SGS%u2019 responsibility to express an independent GHG verification opinion on the emissions as provided in the DKSH GHG assertion for the period 01/10/2022 %u2013 30/09/2023. SGS conducted a third-party verification following the requirements of ISAE 3000 of the provided CO2 equivalent assertion in October 2023 to January 2024. The assessment included a desk review at the headquarter and remote interviews with key locations. The verification was based on the verification scope, objectives and criteria as agreed between DKSH and SGS on31/08/2021. LEVEL OF ASSURANCEThe level of assurance agreed is that of limited assurance for Scope 1, 2 and 3 emissions and other indicators. SCOPE DKSH has commissioned an independent verification by SGS of reported CO2 equivalent emissions arising from their activities, to establish conformance with the requirements of the %u201cGHG Protocol Company Accounting and Reporting Standard%u201d within the scope of the verification as outlined below. Data and information supporting the CO2 equivalent assertion were historical in nature and proven by evidence.STATEMENT OF INDEPENDENCE The SGS Group of companies is the world leader in inspection, testing and verification, operating in more than 140 countries and providing services including management systems and service certification; quality, environmental, social and ethical auditing and training; environmental, social and sustainability report assurance. Soci%u00e9t%u00e9 G%u00e9n%u00e9rale de Surveillance SA affirm our independence from DKSH being free from bias and conflicts of interest with the organisation, its subsidiaries and stakeholders.ASSURANCE STATEMENT