ESG / Sustainability Report / 2022 ESG / Sustainability Report / 2022 External assurance GRI 25 Deloitte & Touche S.p.A. Via Vittorio Veneto, 89 00187 Roma Italia 2 Tel: +39 06 367491 Fax: +39 06 36749282 www.deloitte.it engagement”), and, therefore, do not enable us to obtain assurance that we would become aware of all INDEPENDENT AUDITOR’S REPORT significant matters and events that might be identified in a reasonable assurance engagement. ON THE SUSTAINABILITY REPORT The procedures performed on Sustainability Report are based on our professional judgement and included inquiries, primarily with Company personnel responsible for the preparation of information included in the Sustainability Report, analysis of documents, recalculations and other procedures aimed To the Board of Directors of to obtain evidence as appropriate. Engineering Ingegneria Informatica S.p.A. We have carried out a limited assurance engagement on the Sustainability Report of Engineering Specifically, we carried out the following procedures: Reporting and data Ingegneria Informatica S.p.A. and its Italian subsidiaries, as reported in the 'Methodological Note' section of the Sustainability Report, for the financial year ending 31 December 2022. • analysis of definition process of relevant topics disclosed in the Sustainability Report, in order to assess the reasonableness of the selection process in place, of the definition of priorities with Responsibility of the Board of Directors for the Sustainability Report respect to the different stakeholders’ categories, as well as of the internal results validation process; • comparison between the financial data and information included in the paragraph titled “Economic The Directors of Engineering Ingegneria Informatica S.p.A are responsible for the preparation of the value generated and distributed” in the Sustainability Report with those included in the Group’s Sustainability Report in accordance to the “Global Reporting Initiative Sustainability Reporting Standards” consolidated financial statements; defined by GRI – Global Reporting Initiative (“GRI Standards”), as specified in the “Methodological Note” • understanding of the processes underlying the generation, collection and management of significant paragraph in the Sustainability Report. qualitative and quantitative information included in the Sustainability Report. Reporting and dataThe Directors are also responsible for such internal control as they determine is necessary to enable the preparation of Sustainability Report that is free from material misstatement, whether due to fraud or In particular, we carried out interviews and discussions with the management and personnel of error. Engineering Ingegneria Informatica S.p.A. and of the CSR department and we carried out limited documentary verifications, in order to gather information about the processes and procedures which The Directors are moreover responsible for setting goals of Engineering Ingegneria Informatica S.p.A. and support the collection, aggregation, the elaboration and transmittal of non-financial data and its Italian subsidiaries, with respect to sustainability performance, as well as for the identification of information to the function responsible for the preparation of the Sustainability Report. stakeholders and significant aspects to be reported. In addition, for material information, taking into consideration the activities and the characteristics of Auditor’s Independence and quality control Engineering Ingegneria Informatica S.p.A. and its Italian subsidiaries: We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, which is • parent company and Italian subsidiaries: founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. - with regards to qualitative information included in the Sustainability Report we carried out interviews and gathered supporting documentation in order to verify its consistency with the Our firm applies International Standard on Quality Management 1, which requires the firm to design, available evidence; implement and operate a system of quality management including policies or procedures regarding - with regards to quantitative information, we carried out both analytical procedures and limited compliance with ethical requirements, professional standards and applicable legal and regulatory verifications to ensure, on a sample basis, the correct aggregation of data. requirements. • for the following companies, Engineering Ingegneria Informatica S.p.A. and Municipia, selected on Auditor’s responsibility the basis of their activities, their contribution to the performance indicators and their location, we acquired documental evidence on a sample basis of the correct application of the procedures and Our responsibility is to express our conclusion based on the procedures performed about the compliance calculation methods used for the indicators. of the Sustainability Report with the GRI Standards. We conducted our work in accordance with the criteria established in the “International Standard on Assurance Engagements ISAE 3000 (Revised) – Conclusion Assurance Engagements Other than Audits or Reviews of Historical Financial Information” (hereinafter “ISAE 3000 Revised”), issued by the International Auditing and Assurance Standards Board (IAASB) for Based on the work performed, nothing has come to our attention that causes us to believe that the limited assurance engagements. The standard requires that we plan and perform the engagement to Sustainability Report of Engineering Ingegneria Informatica S.p.A. and its subsidiaries for the fiscal year obtain limited assurance whether the Sustainability Report is free from material misstatement. ended on December 31, 2022 is not prepared, in all material aspects, in accordance with the GRI Standards as stated in the paragraph “Methodological Note” in the Sustainability Report. Our opinion Therefore, the procedures performed in a limited assurance engagement are less than those performed does not extend to the foreign subsidiaries of Engineering Ingegneria Informatica S.p.A. in a reasonable assurance engagement in accordance with l’ISAE 3000 Revised (“reasonable assurance 122 Engineering © Engineering © 123