NowyStyl_Raport CSR_2022-2023_EN-www

2 Responsibilities of the Practitioner Our responsibility is to examine the Parameters calculated and presented by the Company and to report thereon in the form of an independent limited assurance conclusion based on the evidence obtained. We conducted our engagement in accordance with International Standard on Assurance Engagements ISAE 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board (“IAASB”). That standard requires that we plan and perform our procedures to obtain a meaningful level of assurance about whether the Parameters are calculated and presented in accordance with the criteria contained in the GRI Standards, in all material respects, as the basis for our limited assurance conclusion. This firm applies International Standard on Quality Management 1 “Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagement”, developed by IAASB, which requires us to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the independence and other ethical requirements of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (“IESBA Code”), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Procedures Performed The procedures selected depend on our judgment and understanding of the underlying subject matter and other engagement circumstances, and our assessment of the risk of a material misstatement of the Parameters. In obtaining an understanding of the Report and the Parameters therein, and other engagement circumstances, we have considered the process used to prepare the Report and to calculate and present the Parameters in order to design assurance procedures that are appropriate in the circumstances, but not for the purposes of expressing a conclusion as to the effectiveness of the Company’s process of internal control over the preparation of the Report and calculation and presentation of the Parameters. Our engagement also included assessing the appropriateness of the subject matter and the suitability of the criteria used by the Company. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. 187