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87 About Strategy and Governance Our People Our Business Our Outcome AppendixThis engagement covers verification of emissions from anthropogenic sources of greenhouse gases included within the organization%u2019s boundary and meets the requirements of ISAE3000. The assertion of DKSH emissions of greenhouse gases follows the methodological approach of the greenhouse gas protocol. This approach includes the following:%u2022 Organizational boundary was established following the operational control approach.%u2022 Activities: Infrastructure for logistic services%u2022 Location/boundary of the activities: worldwide%u2022 Physical infrastructure, activities, technologies and processes of the organization: warehouse, office and administration, transportation%u2022 GHG sources, sinks and/or reservoirs included: %u2022 Scope 1 %u2013 stationary combustion from emergency generators, mobile combustion of own fleet, fugitive emissions of cooling agents; %u2022 Scope 2 %u2013 purchased electricity; %u2022 Scope 3 %u2013 emissions related to fuel consumption in connection with logistics activities by outsourced external transportation service providers, for nine major markets, accounting for more than 85% of DKSH%u2019s totalnet sales; Emissions from air travel for business purposes by all employees worldwide %u2022 Types of GHGs included: CO2, N2O, CH4 and HFCs. %u2022 GHG information for the following period was verified: 01/10/2022 %u2013 30/09/2023%u2022 Intended user of the verification statement: Stakeholders such as national and international NGO%u2019s, customers, generalpublic, regulators and rating agencies.OBJECTIVEThe purposes of this verification exercise are, by review of objective evidence, to independently revie%u2022 Whether the CO2 equivalent emissions are as declared by the organization%u2019s CO2 equivalent assertion%u2022 That the data reported are accurate, complete, consistent, transparent and free of material error or omission. CRITERIACriteria against which the verification assessment is undertaken are the requirements of WRI/WBCSD GHG Protocol %u2013 A Corporate Accounting and Reporting Standard.MATERIALITYThe materiality required of the verification was considered by SGS to be below 10% for Scope 1 and Scope 2 emissions, based on the needs of the intended user of the GHG Assertion. CONCLUSION The GHG information of DKSH for the period 01/10/2022 %u2013 30/09/2023 disclosing Scope 1 and 2 emissions of 67,089 metrictonnes CO2 equivalent (including gross location-based emissions for electricity) were verified by SGS to a limited level of assurance, consistent with the agreed verification scope, objectives and criteria. A further 86%u2019664 tonnes of CO2 equivalent from Scope 3 sources were verified by SGS to a limited level of assurance, consistent with the agreed verification scope, objectives and criteria. Included in the DKSH GHG assertion for the period 01/10/2022 %u2013 30/09/2023, and in addition to scope 2 emissions of 57%u2019977metric tonnes CO2 equivalent, is a disclosure of emissions of 19%u2019789 metric tonnes CO2 equivalent for scope 2 market-based emissions. This figure includes purchase of renewable electricity certificates by DKSH. These emissions have been verified by SGS based on WRI GHG Protocol Scope 2 Guidance.SGS concludes with limited assurance that there is no evidence to suggest that the presented CO2 equivalent assertion is not materially correct and is not a fair representation of the CO2 equivalent data and information. In addition to the GHG data provided by DKSH, additional sustainability key indicators, presented in Appendix, have been verified by SGS. SGS concludes with limited assurance that there is no evidence to suggest that the presented data is not materially correct and is not a fair representation of the data and information.Signed for and on behalf of Soci%u00e9t%u00e9 G%u00e9n%u00e9rale de Surveillance SA, Technoparkstrasse 1, 8005 Zurich, SwitzerlandDaniel Aegerter Ingrid FinkenLead Auditor Product Manager Climate Change ServicesZurich, January 31st, 2024 WWW.SGS.COM