Certification Report GRI 2-5 KPMG Advisory S półka z ograniczoną odpowiedzialnością sp.k. ul. Inflancka 4A, 00 - 189 Warsaw, Poland tel. +48 (22) 528 11 00, fax +48 (22) 528 10 09 ,
[email protected] KPMG Advisory Spółka z ograniczoną odpowiedzialnością sp.k., a Polish limited partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. Company registered at the District Court for the capital city of Warsaw in Warsaw, 12th Commercial Division of the National Business Register. KRS 0000285070 NIP: 527 - 254 -88- 78 REGON: 141054713 Independent LimitedAssurance Report on Selected SustainabilityParameters To the Management Board of Nowy Styl Sp. z o.o. Scope of the Service We were engaged by the Management Board of Nowy Styl Sp. z o.o. with its registered office in Krosno, Pużaka 49 Street (the “Company”), to report on selected sustainability parameters (disclosures) presented in Sustainability Report 2022 – 2023 (the “Report”). We were engaged to report in the form of an independent limited assurance conclusion that based on our work performed and evidence obtained, nothing has come to our attention that causes us to believe that the selected sustainability parameters included in the Report are not calculated and presented, in all material respects, in accordance with the criteria contained in the GRI Standards issued by Global Reporting Initiative (the “GRI Standards”). Included in the scope of our assessment were the following parameters: for Nowy Styl Sp. z o.o. and the Nowy Styl Group : − General disclosures: 2 - 1, 2 - 2, 2 - 3, 2 - 4, 2 - 5, 2 - 6, 2 - 7, 2 - 8, 2 - 9, 2 - 22, 2 - 23, 2 - 26, 2 - 29, 2 - 30, 3 - 1, 3 - 2, 3 - 3 ; − Topic specific disclosures 204 - 1, 205 - 3, 301 - 1, 302 - 1, 303 - 3, 305 - 1, 305 - 7, 306 - 3, 306 - 4, 306 - 5, 308 - 1, 401 - 1, 403 - 1, 403 - 2, 403 - 3, 403 - 4, 406 - 1, 414 - 1, 416 - 1, 416 - 2, 417 - 2, 417 - 3; (hereinafter, „ Parameters”) The scope of our service excluded other parameters and other information contained in the Report. Management Board’s Responsibilities The Company’s Management Board is responsible for the preparation of the Report, including the calculation and presentation of the Parameters therein, in all material respects, in accordance with the criteria contained in the GRI Standards. This responsibility includes designing, implementing and maintaining such internal controls as management determines are necessary to enable the preparation of the Report in accordance with the criteria contained in the GRI Standards and the calculation and presentation of the Parameters that are free from material misstatement whether due to fraud or error. The Company’s Management Board is also responsible for ensuring that staff involved with the preparation of the Report and calculation and presentation of the Parameters are properly trained and that appropriate information systems are applied that are properly updated. 186 Table of contents