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7.9 Independent auditor’s report on a limited assurance engagement In a limited assurance engagement, the procedures per- RESTRICTION OF USE formed are less extensive than in a reasonable assurance We draw attention to the fact that the assurance engage- engagement, and accordingly, a substantially lower level of ment was conducted for the Company’s purposes and that assurance is obtained. The selection of the assurance proce- the assurance report is intended solely to inform the Com- dures is subject to the professional judgment of the auditor. pany about the result of the assurance engagement. As a result, it may not be suitable for another purpose than the In the course of our assurance engagement we have, among aforementioned. Accordingly, the assurance report is not other things, performed the following assurance procedures intended to be used by third parties for making (financial) and other activities: decisions based on it. Our responsibility is to the Company alone. We do not accept any responsibility to third parties. → Inquiries of employees and inspection of documents Our assurance conclusion is not modified in this respect. concerning the sustainability strategy, sustainability principles and sustainability management including the GENERAL ENGAGEMENT TERMS AND LIABILITY stakeholder dialog of Siemens AG, The “General Engagement Terms for Wirtschaftsprüfer and → Inquiries of management and relevant employees Wirtschaftsprüfungsgesellschaften [German Public Auditors involved in the preparation of the report about the prepa- and Public Audit Firms]” dated January 1, 2017 are applica- ration process, about the internal control system related ble to this engagement and also govern our relations with to this process, and about disclosures in the report, third parties in the context of this engagement ( WWW.DE.EY. → Inquiries of employees responsible for data capture and COM/GENERAL­ENGAGEMENT­TERMS). In addition, please refer to consolidation, about the data capture and compilation the liability provisions contained there in no. 9 and to the methods as well as internal controls to the extent relevant exclusion of liability towards third parties. We accept no for the assurance of the disclosures in the report, responsibility, liability or other obligations towards third → Identification of likely risks of material misstatement in parties unless we have concluded a written agreement to the the report, contrary with the respective third party or liability cannot → Analytical procedures on selected disclosures in the report effectively be precluded. at Group level and at the level of the Industrial Businesses, → Inquiries and inspection of documents relating to the We make express reference to the fact that we will not collection and reporting of selected data at Group level, at - update the assurance report to reflect events or circum the level of the Industrial Businesses and at selected sites, stances arising after it was issued, unless required to do so → Inquiries of employees on material qualitative statements by law. It is the sole responsibility of anyone taking note of in the report as well as the inspection of selected under- the summarized result of our work contained in this report lying documents, to decide whether and in what way this information is useful → Reconciliation of selected disclosures with the corre- or suitable for their purposes and to supplement, verify or sponding data in the consolidated financial statements update it by means of their own review procedures. and group management report, → Evaluation of the presentation of the report. Munich, December 4, 2023 ASSURANCE CONCLUSION Ernst & Young GmbH Based on the assurance procedures performed and the Wirtschaftsprüfungsgesellschaft evidence obtained, nothing has come to our attention that causes us to believe that the Sustainability Report of Siemens Keller Johne Aktiengesellschaft for the period from October 1, 2022 to Wirtschaftsprüfer Wirtschaftsprüferin September 30, 2023 is not prepared, in all material respects, (German Public Auditor) (German Public Auditor) in accordance with the GRI criteria. SIEMENS SUSTAINABILITY REPORT 2023 155

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