Report on the Independent Assurance of the Sustainability Report
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BDO Assurance GmbH
Furthermore, examining forward-looking information, statements from external documentation sources and expert opinions as well as the content of refer- ences to other reports by the Company were not part of our engagement.
The procedures performed in a limited assurance engagement are less in extent than for a reasonable assurance engagement and, consequently, the level of assurance obtained is lower. The selection of the procedures lies solely in the discretion of the auditor and comprised, in particular, the following: • Evaluating the correlations between the results of the materiality analysis to identify significant sustain- ability issues and the material issues and reporting limits presented in the report; • Interviewing the employees responsible for the determination, consolidation and execution of internal control procedures related to the disclosure of concepts, risks, internal processes, results and performance indicators; • Reviewing selected internal and external documents to determine whether the qualitative and quantitative information was supported by sufficient evidence and presented correctly and balanced; • Analytically reviewing the data and trends of non-fi- nancial performance indicators for the GRI Stand- ards 2021 included in the GRI Index, which were reported by all Company locations; • Evaluating whether the requirements of the GRI Standards 2021 were adequately addressed; • Evaluating the overall presentation through critical reading of the non-financial information. We believe the evidence we have obtained is suf- ficient and appropriate to provide a basis for our conclusion. Our engagement did not include an audit or a review of financial statements. Neither the disclosure and solution of criminal acts, as e.g. embezzlement or other kinds of fraud, and wrongful doings, nor the assessment of the effectiveness and profitability of management were objectives of our engagement.
Report on the Independent Assurance of the Sustainability Report by EHL Immobilien GmbH for the 2023 Financial Year
Limits on Use
As our report was prepared solely for and in the inter- est of the client, it does not constitute a basis for any reliance on its contents by other third parties. There- fore, no claims by other third parties can be derived from it. We hereby consent to the publication of our conclusion together with the sustainability report.
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 2023 financial year.
processes and internal controls to enable the prepa- ration of a sustainability report that is free of material misstatement, whether due to fraud or error.
Conditions of Assignment
This report was prepared based on the engagement agreed with you and is governed by the General Conditions of Contract for the Public Accounting Professions (AAB) enclosed to this report, which also apply to third parties.
Auditor‘s Responsibility
Conclusion
Our responsibility is to express a limited assurance conclusion based on the procedures performed and evidence obtained as to whether any issues or con- cerns came to our attention that would cause us to believe that the disclosures made in the Company’s sustainability report in reference to the GRI Stand- ards 2021 are not consistent in all material respects with the disclosures required by the GRI Standards 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 profession- al 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.
Based on our assurance procedures and the evi- dence we have obtained, nothing has come to our attention that causes us to believe that the disclo- sures in the Sustainability Report for the financial year 2023 of the Company have not been prepared, in all material respects, in accordance with the GRI Standards 2021.
Vienna, 10 July 2024
BDO Assurance GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Management’s Responsibility
Bernd Winter Austrian Certified Public Accountant
Management is responsible for the preparation of the sustainability report for the 2023 financial year in reference of the GRI Standards 2021. Management’s responsibility includes the selection and application of appropriate methods for sustain- ability reporting (in particular the selection of key issues) as well as making assumptions and estimates related to individual sustainability disclosures which are reasonable under the given circumstances. Man- agement’s responsibility also includes the design, implementation and maintenance of systems,
Wolfgang Mader Austrian Certified Public Accountant
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