Nowy Styl Sustainability Report 2018-2019

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/pl/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Member of Deloitte Touche Tohmatsu Limited District Court for the city of Warsaw, KRS, No. 0000761948, NIP: 525-27-43-619, REGON: 369711637 Independent Limited Assurance Report on Indicators Presented in the Sustainability Report of Nowy Styl Group for the year 2018 and 2019. To the Management Board of NSG TM sp. z o.o. ul. Pużaka 49 38-400 Krosno Scope of work performed We have undertaken a limited assurance engagement on the indicators presented in the Sustainability Report of Nowy Styl Group „ Make your space responsible 2018-2019” for the period from 1 st January 2018 – 31 st December 2019 (the “Sustainability Report”), developed by NSG TM sp. z o.o. (the “Company”) and marked with “*” symbol in a column “Disclosure Number” in a table “GRI Index” that is a profile disclosures and material specific indicators: 204-1, 205-3, 301-1, 302-1, 303-1, 305-1, 305-7, 306-1, 306-2, 308-1, 401-1, 403-1, 403-2, 403-3, 403-4, 406-1, 413-1, 414-1, 416-1, 416-2, 417-2 and 417-3 („Selected indicators”). The indicators have been reported on the basis of Sustainability Reporting Guidelines GRI Standards for “Core” option, issued by Global Reporting Initiative (GRI). Responsibility of the Management Board of the Company The Management Board of the Company is responsible for the preparation and presentation of the indicators presented in the Sustainability Report in accordance with Sustainability Reporting Guidelines GRI Standards for “Core” option, issued by Global Reporting Initiative (GRI). This responsibility includes establishing and maintaining appropriate performance management and internal control systems from which the reported information is derived. The Management Board of the Company is also responsible for reliable, correct and fair information and for correct preparation of the documentation provided to us. Our Independence and Quality Control We have complied with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, which includes independence and other requirements founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. In compliance with International Standard on Quality Control No 1, issued by International Federation of Accountants Deloitte maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Our Responsibility Our responsibility is to express a limited assurance conclusion on the indicators as marked in the GRI Index presented in the Sustainability Report based on the procedures we have performed and the evidence we have obtained. We conducted our limited assurance engagement in accordance with International Standards on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information , issued by the International Auditing and Assurance Standards Board. This standard requires that we plan and perform this engagement to obtain limited assurance about whether the selected indicators presented in the Sustainability Report are free from material misstatement. The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents, analytical procedures, evaluating the appropriateness of quantification methods and reporting policies, and agreeing or reconciling with underlying records. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks. In order to form our conclusion on the indicators as marked in the GRI Index presented in the Sustainability Report, we undertook in the period 25 th May 2020 – 26 October 2020 the following procedures:  Through inquiries, obtained an understanding of NSG TM sp. z o.o. control environment and information systems relevant to reporting the indicators under review, but did not evaluate the design of particular control activities, obtain evidence about their implementation or test their operating effectiveness. Deloitte Advisory Sp. z o.o sp. k. al. Jana Pawła II 22 00-133 Warszawa Polska Tel.: +48 22 511 08 11 Fax: +48 22 511 08 13 www.deloitte.com/pl Assurance report GRI 102-56 122 Table of contents