Audit Certificate for the Report on non-financial information

Report on the independent audit of the non-financial report

Preamble

We have performed audit activities to obtain limited assurance as to whether any facts have come to our attention that lead us to believe that the consolidated non-financial report as of 30 September 2024 has not been prepared in accordance with the reporting criteria in all material respects. The reporting criteria include the requirements for the report as specified in §§ 243b and 267a of the Austrian Commercial Code (UGB) (Sustainability and Diversity Improvement Act (NaDiVeG)).

Responsibility of the legal representatives

The Company’s legal representatives are responsible for drawing up the report content in accordance with the reporting criteria and for selecting the information to be verified. The reporting criteria include the requirements for the report as specified in §§ 243b and 267a of the Austrian Commercial Code (UGB) (Sustainability and Diversity Improvement Act (NaDiVeG)).

This responsibility of the Company’s legal representatives includes selecting and applying appropriate methods for non-financial reporting and making assumptions and estimates related to individual non-financial disclosures, which are reasonable in the circumstances. The legal representatives are further responsible for the internal controls determined necessary by them for preparing a consolidated non-financial report that is free from significant misrepresentations caused by fraud or human error.

Auditor’s responsibility

Our responsibility is to express a limited assurance opinion based on our audit activities performed as to whether any facts have come to our attention that cause us to believe that the consolidated non-financial report has not been prepared in accordance with the reporting criteria in all material respects. The reporting criteria include the requirements for the report as specified in §§ 243b and 267a of the Austrian Commercial Code (UGB) (Sustainability and Diversity Improvement Act (NaDiVeG)).

We performed our audit activities in accordance with the 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), to obtain limited assurance.

This standard requires that we plan and perform the audit in a way that enables us to state with limited assurance that no matters have come to our attention that cause us to believe that the consolidated non-financial report does not contain all the disclosures required by §§ 243b and 267a UGB (NaDiVeG).

In a limited assurance engagement, the audit activities performed are less extensive than for a reasonable assurance engagement, and therefore a significantly lower degree of assurance is obtained. The selection of audit activities is at the auditor’s discretion.

As part of our audit, we performed the following audit activities and other work, insofar as they are relevant to the limited assurance engagement:

• Preliminary audit incl. risk analysis and examination of the reporting concept
• Interviewing of the employees named by the company with regard to the sustainability strategy, sustainability principles and sustainability management
• Interviewing of company employees to assess data collection and processing methods and internal controls
• Comparison of the non-financial key figures presented in the consolidated non-financial report with the calculation notes and detailed documents provided
• Audit activities to check whether the disclosures in the non-financial report refers to the reporting criteria in all material respects
• Conducting of a media analysis

We are of the opinion that the audit evidence obtained by us is sufficient and suitable for forming the basis of our evaluation.

The remit of our assignment does not extend to conducting an audit or a review of financial statements. Nor does the remit of our assignment include the detection and investigation of fraudulent actions, such as embezzlement or other acts of breach of trust and misdemeanours, or the assessment of the effectiveness and efficiency of management.

Summarised evaluation

Based on our audit activities and the evidence obtained, nothing has come to our attention that causes us to believe that the consolidated non-financial report of Energie AG Oberösterreich as of 30 September 2024 does not disclose all the information required by §§ 243b and 267a UGB (NaDiVeG).

Conditions of contract

The General Conditions of Contract for the Public Accounting Professions (attached), issued by the Austrian Chamber of Tax Advisors and Auditors, form the basis of this assignment. Our liability is limited to intent and gross negligence in accordance with section 7 of these conditions of contract. In case of gross negligence, the maximum liability is five times the fee received. This amount constitutes the maximum liability, which can only be utilised once up to this maximum amount, even if there are several claimants or several claims are asserted.

Vienna

2 December 2024

Deloitte Audit Wirtschaftsprüfungs GmbH