7.9 Independent auditor’s report on a limited assurance engagement 7.9 Independent auditor’s report on a limited assurance engagement TO SIEMENS AKTIENGESELLSCHAFT, BERLIN AND INDEPENDENCE AND QUALITY ASSURANCE OF MUNICH THE AUDIT FIRM We have performed a limited assurance engagement on the We have complied with the German professional requirements Sustainability Report of Siemens Aktiengesellschaft, Berlin on independence as well as other professional conduct and Munich (hereafter the “Company”), for the reporting requirements. period from October 1, 2022 to September 30, 2023 (here- after the “report”). Our audit firm applies the national legal requirements and professional pronouncements – in particular the BS WP/vBP Our engagement exclusively relates to the English PDF-version [“Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer”: of the report. Our engagement did not include the foreword Professional Charter for German Public Accountants/German and the information in the Annex to the report as well as any Sworn Auditors] in the exercise of their Profession and the prospective disclosures and links to other web pages. The IDW Standard on Quality Management issued by the Institute report is published as a PDF-version at WWW.SIEMENS.COM/ of Public Auditors in Germany (IDW): Requirements for Quality INVESTOR/EN. Management in the Audit Firm (IDW QS 1) and accordingly maintains a comprehensive quality management system RESPONSIBILITIES OF MANAGEMENT that includes documented policies and procedures with The Company’s management is responsible for the prepara- regard to compliance with professional ethical requirements, tion of the report in accordance with the Sustainability professional standards as well as relevant statutory and Reporting Standards of the Global Reporting Initiative (here- other legal requirements. after the “GRI criteria”) and for the selection of the informa- tion to be assessed. RESPONSIBILITIES OF THE AUDITOR Our responsibility is to express a conclusion with limited These responsibilities of the Company’s management include assurance on the report based on our assurance engagement. the selection and application of appropriate sustainability reporting methods and making assumptions and estimates We conducted our assurance engagement in accordance about individual sustainability disclosures that are reasonable with the International Standard on Assurance Engagements in the circumstances. Furthermore, management is respon- (ISAE) 3000 (Revised): “Assurance Engagements other than sible for such internal control as management considers Audits or Reviews of Historical Financial Information” issued necessary to enable the preparation of a report that is free by the International Auditing and Assurance Standards Board from material misstatement, whether due to fraud (manipu- (IAASB). This standard requires that we plan and perform the lation of the report) or error. assurance engagement to obtain limited assurance about whether any matters have come to our attention that cause us to believe that the Company’s report is not prepared, in all material respects, in accordance with the GRI criteria. SIEMENS SUSTAINABILITY REPORT 2023 154