Frasle Mobility's New Positioning and Randoncorp Investments slide image

Frasle Mobility's New Positioning and Randoncorp Investments

GRI 2-5 Assurance Statement ELEVATE has carried out an independent verification of the preparation process of Randoncorp's Sustainability Report 2022, prepared in accordance with GRI (Global Reporting Initiative) Standards 2021. The process aims to provide interested parties with an independent opinion on the quality of the information provided in the report. Independence, competence and responsibilities We work independently and ensure that no member of ELEVATE has consulting contracts or other com- mercial ties with Randoncorp. ELEVATE is a company specialized in sustainability. The work was conduc- ted by a team of experienced professionals trained in external verification processes. The preparation of the Sustainability Report, as well as the definition of its content, is the responsibility of Randoncorp. The verifi- cation of the report was the work of ELEVATE. Scope and Limitations The scope of our work includes information from the full version of the Sustainability Report 2022, for the period covered by the report from January 1, 2022 to December 31, 2022. The independent verification process was conducted in accordance with AA1000AS v3 (AA1000 Assurance Standard v3), in Type 1 verifica- tion condition, providing a moderate level of Assurance. The verification of financial data was not the subject of ELEVATE Consulting's work. The financial data was audited by a specialized company as stated in the opinion of the Financial Statements. Methodology The procedures developed during the assurance work included: • Evaluation of the content of the 2022 Sustainability Report; Understanding the process flow of obtaining and generating information for the Sustainability Report; Selection of 20 items and indicators to verify the information provided; • Interviews with managers from key areas regarding the relevance of information for sustainability repor- ting and management and source of information provided on the selected indicators; • Based on sample testing, confirmation of the infor- mation in the Sustainability Report with supporting documentation, management reports, internal con- trols, and official correspondence; Checking compliance with the GRI Standards and requesting adjustments to the report. Disclaimer • The Letter of Assurance and any other attachments ("Product") are for the exclusive use of the assured recipient ("Client"). Under no circumstances shall this Product or the information contained herein be distri- buted or reproduced without the prior consent of the copyright owner. ELEVATE accepts no responsibility, and disclaims all liability, for any third party use. The Product is limited to the activities previously agreed upon with the Client, including the provisions set forth in the Scope and Limitation. The Product should be read and understood as a whole, and sec- tions should not be read or taken out of context. • The Product should not be construed as legal, invest- ment, tax, accounting, regulatory or other professio- nal advice. The Product is intended for informational purposes only and is not intended to be used as a substitute for expert advice or work product that a professional would normally provide to a client and should not be relied upon as such. The Customer remains solely responsible for its decisions, actions, use of the Product, and compliance with applicable laws and regulations. This disclaimer must accom- pany each copy and/or reproduction of this Product. • The standard Terms and Conditions of ELEVATE'S contracts ("Terms and Conditions") are incorporated herein by reference into this disclaimer. All applica- ble provisions of the Terms and Conditions remain in effect, and ELEVATE accepts no liability or obligation, except as otherwise expressly set forth in the Terms and Conditions, see at: https://www.elevate limited. com/about-elevate/sustainability/terms-conditions/ Main Conclusions Based on the analyses of the evidence and interviews conducted for the verification of selected indicators, we present in summary the following main conclusions: During the interviews with managers, ELEVATE veri- fied the evidence for the following selected indi- cators: GRI 2-18, 2-20, 205-1, 205-2, 2-12, 301-3, ATTACHMENTS 136
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