Report on the Independent Assurance of the Sustainability Report
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Report on the Independent Assurance of the Sustainability Report by EHL Immobilien GmbH for the 2022 Financial Year BDO Assurance GmbH
We performed a limited assurance engagement on the voluntarily prepared sustainability report by EHL Immobilien GmbH (in the following also referred to as the “Company“), Vienna, for the 2022 financial year.
processes and internal controls to enable the preparation of a sustainability report in accordance with the GRI Standards 2021 that is free of material misstatement, whether due to fraud or error. This also includes the preparation of adequate documen- tation and the installation of internal controls. Auditor‘s Responsibility Our responsibility is to express a limited assurance conclusion based on the procedures performed and evidence obtained as to whether any issues or concerns came to our attention that would cause us to believe that the Company’s sustainability report for the 2022 financial year was not prepared, in all material aspects, in accordance with the GRI Stan- dards 2021. Bernd Winter, Austrian Certified Public Accountant, was responsible for the proper performance of the contract. We performed our engagement in accordance with the professional standards applicable in Austria to other assurance engagements (KFS/PG 13). These standards require us to comply with our professio- nal requirements, including rules on independence, and to plan and perform our procedures, taking into consideration the principle of materiality, to be able to express a limited assurance conclusion based on the assurance obtained.
Conclusion
Based on the procedures performed and the evidence obtained, no issues or concerns came to our attention that would lead us to assume that the Company’s sustainability report for the 2022 finan - cial year was not prepared, in all material respects, in accordance with the standards for sustainability reporting issued by the Global Reporting Initiative (in the following also referred to as the “GRI Standards 2021“). Management’s Responsibility Management is responsible for the preparation of the sustainability report for the 2022 financial year in accordance with the GRI Standards 2021. Management’s responsibility includes the selection and application of appropriate methods for sustaina- bility reporting (in particular the selection of key is- sues) as well as making assumptions and estimates related to individual sustainability disclosures which are reasonable under the given circumstances. Ma- nagement’s responsibility also includes the design, implementation and maintenance of systems,
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