1.5 Basis for preparation

General basis for preparation of the sustainability statements

The consolidated sustainability statements include the sustainability statements of PostNL N.V. and its consolidated subsidiaries (hereafter referred to as ‘PostNL’, ‘Group’ or ‘the company’) for the reporting year ended 31 December 2025.

The scope of the consolidated sustainability statements is the same as for the consolidated financial statements, see the list of group entities in the appendix for further information. No subsidiary undertakings are exempt from consolidated sustainability reporting pursuant to Article 19a or 29a of Directive 2013/34/EU.

On certain areas, the sustainability statements scope differs from the financial statements reporting scope:

Acquisitions, divestments and mergers
New entities acquired during the reporting year will be included in the first reporting year in which the entity was part of PostNL for the entire year. When we divest entities during the year, or when we classify entities as discontinued in our financial reporting, we exclude the sustainability information from the performance data in the report and will disclose the material, available and relevant sustainability performance information in this chapter of the report. In the case of mergers, we evaluate appropriate scoping on a case-by-case basis. In 2025, this did not lead to any differences between the financial statements and sustainability statements reporting scope
Performance by parties in our value chain
Our sustainability statements include the sustainability information of our value-chain and the subsequent performance of relevant parties, if applicable and available. However, for certain information, we limit our reporting to our own operations. We will explicitly disclose if value chain information is included in the scope of our information. In this case, the sustainability information covers our value chain information in alignment with the material impacts, risks, and opportunities identified by our double materiality assessment (DMA), for which we refer to the Double materiality assessment section.

Reporting criteria

The consolidated sustainability statements of PostNL:

Have been prepared in accordance with the European Sustainability Reporting Standards (ESRS) as set out in Annex 1 to the Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council
Have been prepared guided by international guidelines, such as the Greenhouse Gas (GHG) Protocol, the principles of the United Nations Global Compact (UNGC), Organization for Economic Co-operation and Development (OECD), and the UN Sustainable Development Goals (UNSDG)
Have been prepared based on supplemental reporting criteria specific to PostNL, including specific reporting methodologies, assumptions, and definitions, for entity-specific reporting elements which are not covered by the above.

Our sustainability statements follow the ESRS framework, providing a comprehensive overview of our approach— from the DMA to the disclosure of key reporting requirements. This includes reporting over our policies, actions, targets and metrics to manage our material sustainability impacts, risks, and opportunities.

Developments during 2025

Changes in legislation

Following the first year of the Corporate Sustainability Reporting Directive (CSRD) implementation in 2024, the regulatory landscape continued to evolve throughout 2025. PostNL monitors the Omnibus Package presented by the European Commission, which aims to streamline and simply, by means of the ‘stop-the-clock’ proposal and ‘draft simplified ESRS’. PostNL applies the Quick Fix Delegated Act by not introducing new disclosure requirements, extending the initial phase-in requirements, and strategic alignment of reporting towards the draft simplified ESRS.

At the time of publishing our 2025 Annual Report, the CSRD had not yet been formally transposed into Dutch law. Nonetheless, we have chosen to voluntarily report in alignment with the ESRS for the reporting year ended 31 December 2025.

PostNL has chosen to apply, from this reporting year onwards, the requirements set out in the Delegated Act amending the Taxonomy Disclosures, as well as the Climate and Environmental Delegated Acts (Commission Delegated Regulation (EU) 2026/73 of 4 July 2025).

Ambition

We strive to be a leader in the transparent reporting of sustainability information. As an organisation that learns continuously, we aim for ongoing improvement and development to drive long-term sustainable value creation. The sustainability statements have been prepared in the context of evolving sustainability reporting standards, which require entity-specific and, in some cases, temporary interpretations. During the initial years of CSRD implementation, we will incorporate internal and external lessons learned as we move progress. We will also take into account the latest insights and reporting requirements, evolving guidelines and practical implications, ensuring that our approach remains robust, reliable, compliant and forward-looking.

ESRS content index

The ESRS content index provides an overview of the disclosure requirements applied in preparation of the sustainability statements, based on the outcome of the materiality assessment. It indicates where the relevant disclosures are located within the sustainability statements or, where applicable, provides an explanation when a disclosure requirement does not apply to us. Further details can be found in the ESRS content index.

International guidelines

Aligning with Taskforce on Climate related Financial Disclosures

PostNL recognises that climate change events can have an impact on our company and business. For many years, PostNL has included the reduction of GHG emissions in its strategy, and since 2018 we have externally disclosed the alignment of our climate action approach to the Taskforce on Climate-related Financial Disclosures (TCFD). PostNL’s climate-related disclosures are fully integrated into this Annual Report in accordance with the CSRD and the ESRS, in particular ESRS E1 Climate Change. The ESRS framework is structurally aligned with the core recommendations of the TCFD, covering governance, strategy, risk management, and metrics and targets. Accordingly, PostNL considers its climate-related reporting to be consistent and compliant with the TCFD recommendations. As part of our transition to CSRD reporting, climate disclosures are no longer published in a separate TCFD report, but are fully embedded within this Annual Report.

Greenhouse Gas Protocol

PostNL uses the reporting criteria as defined by the Greenhouse Gas Protocol to report its greenhouse gas (GHG) emissions. The production of direct and indirect CO2 emissions represents the main GHG of PostNL. We also take other GHG emissions into account and report our climate change impact in CO2 equivalents (CO2e).

Commitment to UN Global Compact

As a participant in the UN Global Compact since 2012, PostNL remains committed to embedding the ten UN Global Compact principles into our strategy, culture and day-to-day operations. These are related to human rights, labour, environment and anti-corruption, and form the foundation of responsible business conduct worldwide. Aligned with the UN Guiding Principles on business and human rights, we integrate Sustainable Development Goal (SDG)-aligned practices across our operations and value chain, ensuring that respect for human rights and ethical business standards are embedded into our policies and practices. Each year, we communicate our progress through the UN Global Compact Communication on Progress, which demonstrates how we are advancing the ten principles while contributing to the SDGs. The UN Global Compact reference table in the appendix provides an overview of the ten principles, and references where progress on these principles is described in this report.

OECD guidelines

In relation to our activities, we endorse the guidelines for multinational enterprises on responsible business conduct published by the Organisation for Economic Co-operation and Development (OECD). These non-binding guidelines provide recommendations in a global context consistent with internationally recognised standards and laws, and are the basis on which our human rights due diligence is based.

Contributing to the Sustainable Development Goals

The United Nations SDGs are a global call to action to promote peace, prosperity and a sustainable future for people and the planet by 2030. Although the goals are agreed at government level, they also call on businesses to play an active role. The SDGs are closely interlinked and highly relevant to PostNL, as we impact all 17 goals directly through our operations and indirectly across our value chain. At PostNL, we actively contribute to the SDGs by embedding sustainability and social responsibility into our core business activities, supporting both national and global progress towards these shared objectives. Through our participation in the UN Global Compact, we ensure that our actions are aligned with the global sustainability agenda, reinforcing our role as a responsible and trusted logistics partner contributing to a more sustainable society.

In 2025, we reassessed the SDGs where PostNL can create the greatest positive impact and reduce potential harm. By linking our SDG priorities to our DMA, we align our policies and reporting with both regulatory requirements and stakeholder expectations. The three SDGs where we can make the most tangible difference are:

SDG 8 – decent work and economic growth: safe working conditions, equal opportunities, personal development and respect for human rights
SDG 12 – responsible consumption and production: sustainable working and reporting transparency
SDG 13 – climate action: CO2 reduction and embedding, climate measures in policy and strategy.

SDG 8: Decent work and economic growth

As part of PostNL’s sustainability strategy, we aim to foster decent work and economic growth. With more than 50,000 people working with and for PostNL, we are present in every street and community we serve. The scale of our organisation gives us significant impact, and with it responsibility. We take that responsibility seriously by ensuring that everyone who works for and with us feels safe, respected and valued. Health and safety are always a priority, whether in sorting centres, on the road or in offices. We also focus on sustainable employability: reducing workload, supporting mental wellbeing and enabling people to grow in their jobs.

An inclusive culture is at the heart of how we work. We provide opportunities for people with a distance to the labour market, promote diversity and equal pay, and create entry-level jobs and development programmes for young people. Together with social enterprises and partners, we make sure everyone has a fair chance to participate. Across our value chain we set clear expectations and carry out risk assessments to ensure labour and human rights are respected, preventing exploitation and building trust.

These efforts contribute to UN SDG 8 sub-targets, which aim to achieve full and productive employment and decent work for all women and men, including young people and persons with disabilities, ensuring equal pay for work of equal value (8.5). The UN SDG also seek to significantly reduce the proportion of youth not engaged in employment, education, or training (8.6), eradicate forced labour, modern slavery, human trafficking, and all forms of child labour, including the worst forms such as child soldier recruitment (8.7), and protect labour rights by promoting safe and secure working environments for all workers, including migrant workers and those in precarious employment (8.8).

SDG 12: Responsible production and consumption

As a responsible company, we strive to earn and maintain the trust of customers, colleagues, and society. Sustainability is embedded in our governance and procurement processes, where we set high standards for ourselves and our suppliers and support them in improving ESG performance. Our Code of Conduct, together with supplier screening and engagement, ensures that sustainability and integrity are integrated across our value chain, working with partners who share our approach to responsible business.

Active engagement with stakeholders, including employees, suppliers and customers, helps us to understand their expectations and incorporate their feedback into our strategy. We regularly review our policies and practices to ensure alignment with these needs and the latest standards.

We provide a safe space to raise concerns through our whistleblowing procedure, and act on incidents to safeguard integrity and fair competition. Transparency is a cornerstone of our approach: we openly report on our performance and progress so that stakeholders can hold us accountable, and we participate in sector benchmarks and ratings to ensure accountability and continuous improvement. In this way, we do not just follow regulations, we aim to set the standard for responsible and transparent business conduct.

These efforts reflect UN SDG 12 sub-target 12.6, which encourages companies, especially large and transnational organisations, to adopt sustainable practices and integrate sustainability information into their reporting cycle.

SDG 13: Climate action

PostNL aims to be among the leading sustainable logistics providers, with a net-zero target by 2040 validated by the Science Based Targets initiative (SBTi). We work to reduce CO₂ emissions across our operations by electrifying our delivery network, optimising routes, using alternative fuels and investing in energy-efficient, and BREEAM-certified buildings. Through the electrification of our network, we also contribute to reducing nitrogen and fine particle emissions, supporting cleaner air and healthier living environments in the communities we serve. We further reduce emissions and congestion by improving network efficiency. This includes smarter route planning and the continued expansion of our out-of-home delivery network, such as parcel lockers and pickup points, which help to limit traffic movements and make deliveries more efficient. We also generate renewable energy, for example through solar panels on our sorting centres.

Circularity is an important lever in our climate approach, focusing on efficient material use, waste reduction, and increased reuse and recycling to minimise resource needs and emissions. PostNL is implementing circular business models to extend the lifecycle of assets like packaging, vehicles and infrastructure, integrating these principles into operations and customer services. In this way, circularity supports our climate ambitions while contributing to long-term value creation.

Climate action is embedded in our policies, risk management and strategic decision-making. We assess climate-related risks to our logistics infrastructure and take measures to strengthen resilience and business continuity. Together with suppliers, partners and sector peers, we collaborate to accelerate the transition, share best practices and contribute to collective progress towards a low-carbon, more circular logistics sector.

These efforts reflect UN SDG 13 sub-target 13.2, which calls for integrating climate change measures into policies, strategies, and planning.

Material methodologies, assumptions and definitions

The basis for preparation, including the material methodologies and assumptions applied in the preparation of this consolidated sustainability statements, are included at the relevant disclosures to the consolidated sustainability statements. This includes specific reporting definitions as presented in the Glossary and definitions appendix.

The following principles guide the presentation and validation of reported data throughout the sustainability statements:

Consistent approach – methodologies, assumptions, and definitions have been applied consistently across the years presented and throughout the financial year under review, unless stated otherwise
External validation – if a metric has been validated by an additional external body other than the assurance provider, the name of that body is disclosed; otherwise, no such validation exists
Significant expenditures – the implementation of an action plan required no significant operational expenditures (opex) and/or capital expenditures (capex), unless stated otherwise.

Note that the numbers presented in the sustainability statements and disclosures thereto may not sum precisely to the totals provided, and percentages may not precisely reflect the absolute figures due to rounding.

Comparative information for the previous reporting year is disclosed where it can be obtained, calculated and presented with reasonable effort. Changes compared to the prior year are disclosed for all KPIs and relevant metrics. Absolute deltas are used for percentage-based metrics and relative deltas for absolute figures.

Our activities can be mapped under the Nomenclature of Economic Activities (NACE) codes, the European statistical classification of economic activities, category H, specifically H53 - Postal and courier activities. As a result, PostNL is marked as operating in a high climate impact sector.

Reporting process to safeguard reporting quality

Long-term value creation requires companies to steer both on the financial and sustainability aspects of business. Certain sustainability aspects contribute directly or indirectly to financial performance, and often have a greater impact over the medium to long term. At PostNL, we believe that an integrated approach towards performance management is key to ensuring the company creates stakeholder value in the long run.

Integrated reporting as guidance

The Integrated Reporting framework of the International Integrated Reporting Council (IIRC) provides guidance on how companies should communicate about value creation. PostNL used the guiding principles and main content elements of the framework as input for this Annual Report. PostNL aims to further develop its corporate reporting communication on long-term value creation. For more information on our value creation model, refer to appendix Our value creation model.

Quality principles

In line with the qualitative characteristics of information, PostNL applied high-quality standards when preparing the sustainability statements in this Annual Report. This means that the company aims to provide information that is:

Accurate: precise and with sufficient level of detail
Balanced: reflects relevant, and both positive and negative, aspects of performance
Clear: understandable and accessible for stakeholders
Comparable: consistent and allows for comparability over time
Complete: sufficient to assess impacts during the reporting period
Sustainable context: linked to positive impacts on society and sustainable development goals
Timely: allow stakeholders to make informed decisions
Verifiable: auditable.

Processes, systems and controls

PostNL employs structured and formalised processes to record, validate, and consolidate sustainability data for both key performance indicators (KPIs) and ESRS data points.

ESG-related entity-specific KPIs are integrated into the regular planning and control cycle, including budgeting, target setting, and periodic performance monitoring. We collect and report sustainability performance data on selected entity-specific KPIs monthly, while other indicators are reported biannually or annually, depending on their nature.

Each reporting entity is responsible for managing its sustainability data and actively monitoring its performance. While most data is recorded in central PostNL systems, additional systems are used for certain entities and indicators. Certain indicators, such as employee engagement, are collected and processed centrally. To ensure a seamless consolidation process, we use an integrated IT system that captures both financial and sustainability data and an ESG management & reporting tool that captures the qualitative sustainability data.

To ensure consistent and reliable reporting, PostNL has established company-wide definitions for each KPI and ESRS data point. Additionally, we have implemented formal quality controls within our reporting system. Both data owners (first line) and the control department (second line) conduct decentralised and centralised analyses to assess accuracy, completeness, and explain unexpected trends. These controls form part of an integrated internal control framework, covering both financial and sustainability reporting.

However, the internal control framework for sustainability data is still maturing and not yet as advanced as that for financial reporting. This is due to inherent limitations, such as the evolving regulatory landscape, diverse data sources, manual processes and limited automated controls. Over the coming years, we will take further steps to strengthen this framework.

Disclosures in relation to specific circumstances

To provide an understanding of the effect of specific circumstances on the preparation of the sustainability statements, we disclose upon these if applicable.

Time horizons

We define the time horizons for reporting purposes in line with ESRS 1, respectively:

Short term – one year or less, 2026
Medium term – two to five years, 2027 - 2031
Long term – over five years, 2032 and later.

Value chain estimation

Our environmental, social and governance metrics predominantly cover our own operations. For certain information, we extend our reporting to the performance of relevant parties in our value chain.

Environmental metrics related to scope 3 GHG emissions include value chain data which includes estimates. Our value chain consists of suppliers delivering goods and services as well as delivery partners for our outsourced transport activities. This includes the CO2e emissions and kilometres of our transport logistics partners, both in the Benelux and beyond, including truck, air and boat transport. We include all emissions for transport directly arranged by PostNL. This excludes first- and last-mile transport where PostNL is not involved in organising the logistics. As it is difficult to obtain primary data from value chain partners to estimate the scope 3 GHG emissions, we primarily use secondary data based on spend for goods and services and planned kilometres of delivery partners multiplied by an average fuel use to estimate CO2e emissions. For more information, refer to our Our performance metrics reported in Climate change mitigation in the Environmental disclosures.

Social metrics related to fatalities, road traffic accidents with third-party death and incidents of discrimination and complaints include actual value chain data. In addition to PostNL its own workforce, we report over fatalities of our work contracted-out and workers in the value chain working on PostNL sites, and the road traffic accidents with death of third-party road users. Furthermore, we report on the full scope of incidents and complaints reported in our global platform. This means that we report the total number of incidents from both our own workforce and workers in the value chain. For more information, refer to our workforce and performance metrics reported in Own workforce in the Social disclosures.

Sources of estimation, outcome certainty and judgements

The preparation of PostNL's consolidated sustainability statements in accordance with ESRS requires management to make estimates and assumptions that affect the reported metrics. It also requires management to exercise its judgement in the process of applying PostNL’s methodology and assumptions. PostNL strives to report the sustainability information as accurately and completely as possible. Due to inherent limitations in relation to the uncertainty of measurement equipment and/or availability of actual data, we use estimates, assumptions and judgements in our reporting. Estimates, assumptions and judgements are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting management assessment will, by definition, rarely equal the related actual results. On a continuous basis, we evaluate our expectations with the actual results, and include the learnings going forward. Where applicable, planned actions to improve the accuracy and outcome uncertainty of sustainability information in future annual reports are disclosed in the relevant material topic.

The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated sustainability statements, are disclosed below. For more information on significant estimates per individual data point, we refer to the respective sections in the sustainability statements.

PostNL used the following significant estimates:

CO2 efficiency & share of emission-free delivery of mail and parcels in the last-mile (section 2.2.2.1) – kilometres transported by foot and bike are calculated based on route planning. Fuel usage is used to estimate kilometres travelled by trucks, when no odometer is available
Carbon footprint gross scope 3 (section 2.2.2.1) – carbon emissions from fuel consumption and kilometres of delivery partners, international transport, and supplier goods and services and capital goods are estimated using external emissions databases
Pollution of air (section 2.3.2.1) – NOx and PM10/PM2.5 emissions of our own fleet are based on kilometres travelled and an external emissions database. For NOx and PM10/PM2.5 emissions, we apply the maximum allowed values under Euro 5 and Euro 6 standards and include additional particulate matter from brake, tyre, and road wear using PDEF factors, ensuring a conservative estimate
Resource inflows (section 2.4.2.1) – scope of resource inflows is limited to selected products and supplier responses applicable to our locations included in the pilot over the period July 2024 until June 2025
Recordable accidents (section 3.2.2.2) – alignment of the PostNL definition of a recordable work-related accident with the CSRD definition. As a result, we are able to report the actual recordable accidents in 2025, instead of on a statistical sample base in prior year
Payment practices (section 4.2.2.1) – full scope of our suppliers, includes both large and small medium enterprises (SMEs), which provide a reliable proxy for the payment practices of the SMEs.

Emissions conversion factors

Emissions reporting is subject to inherent limitations that affect the accuracy of information. The main reason is the unavailability of data from contracted parties by PostNL about their factual transport kilometres, energy consumption and CO2e emissions. Actual emissions monitoring is not common and therefore conversion factors published by external institutes are used.

PostNL uses several sources for the emissions conversion factors, which have a scientific basis involving judgment but are considered reliable and among the most common sources:

CO2emissiefactoren.nl – the tank-to-wheel carbon conversion factors from activity data to CO2e emissions published by the independent Dutch initiative tied to the government ‘CO2emissiefactoren.nl’. This initiative manages a uniform list of factors commonly used and scientifically based for the Dutch context. For 2025 reporting, we applied the 2024 carbon conversion factors, which are updated annually
Department for Environment, Food & Rural Affairs (DEFRA) – this UK institute provides CO2e conversion factors used to calculate CO2e emissions based on tonne-kilometres needed for our international truck routes
International Energy Agency (IEA) – the carbon conversion factors of electricity use outside the Netherlands are not provided by CO2emissiefactoren.nl, so PostNL uses the factors published by the International Energy Agency (IEA), an autonomous body in the framework of the OECD
Parcel Delivery Environmental Footprint (PDEF - prEN 17873) – emission factors for particle matter (PM10, PM2.5) for brake, tyre and road surface wear.

The most recent Global Warming Potential (GWP) values published by the IPCC based on a 100-year time horizon are used to calculate the above conversion factors.

Extrapolation of lacking or missing data

We strive to report sustainability performance data based on actuals as much as possible. We may use extrapolation of results of large entities to determine the performance of smaller entities. This reduces the administrative tasks for smaller entities. We only use this method in cases where the extrapolations are reasonably predictable. We rely on key operational indicators that serve as proxies for sustainability metrics. Fuel consumption is used as an indicator for CO₂e emissions and energy use in transport. Occupied square metres provide an estimate of energy consumption and heating or cooling requirements in facilities. Total spend correlates with procurement-related emissions and material usage. FTE act as a measure of workforce-related impact, such as generated waste, hours worked, recordable accidents and absenteeism, while headcount serves as an additional indicator for social aspects and employee commuting. These metrics help ensure consistency and comparability across entities within PostNL, when actual data is not available. More information can be found in the appendix Data extrapolation sustainability statements.

Significant judgements

PostNL applies significant judgements for metrics by applying statistical sampling. Delivery quality is a KPI measured on a sample basis. PostNL aims to report performance data that provides a representative view of the population from which the sample is taken. To achieve this representativeness, PostNL ensures the sample sizes are statistically sufficient and include all different sub-populations to justify our assumption that the result of the measurement represents the view of the entire population for the indicators mentioned.

Forward-looking information

Some statements in this Annual Report are 'forward-looking statements', including prospective information such as ambitions, plans, objectives, targets and expectations. By their nature, 'forward-looking statements' involve risk and uncertainty because they relate to and depend on circumstances that occur in the future. These statements involve known and unknown risks, uncertainties and other factors that are beyond PostNL’s control and impossible to predict and may cause actual results to differ materially from any future results expressed or implied. They are based on current expectations, estimates, forecasts, analyses and projections about the industries in which PostNL operates and management’s beliefs and assumptions about future events.

Undue reliance cannot be placed on these 'forward-looking statements' by readers of this Annual Report, and these statements only speak as of the date of this Annual Report and are neither predictions nor guarantees of future events or circumstances. PostNL does not undertake any obligation to release publicly any revisions to these statements to reflect events or circumstances after the date of this Annual Report or to reflect the occurrence of unanticipated events, except as may be required under applicable securities laws.

Changes in preparation or presentation of the sustainability information

The sustainability statements are prepared in accordance with the ESRS. Ongoing developments in business activities, reporting requirements and methodological insights may affect the measurement, calculation and presentation of sustainability information. PostNL aims to continuously improve data quality, reliability and underlying methodologies.

In 2025, for the second consecutive year, PostNL further aligned its sustainability metrics with the ESRS requirements. As part of this alignment, methodological refinements and classification changes were implemented, including adjustments to greenhouse gas accounting, the treatment of biogenic emissions and the classification of energy consumption. Where these changes affect comparability, prior-year information has been restated where necessary and practicable. Material methodological changes and their quantitative impacts are explained in the relevant environmental disclosures, in particular E1 Climate change mitigation and Energy consumption. All sustainability disclosures are prepared exclusively in accordance with the ESRS and are not derived from other legislation or from generally accepted sustainability reporting frameworks outside the ESRS.

The sustainability statements are prepared against a backdrop of evolving sustainability reporting standards, which, particularly in the early years of CSRD implementation, require entity-specific interpretations. PostNL will continue to integrate internal and external lessons learned as sustainability reporting practices further mature.

Incorporation by reference

To ensure compliance with ESRS disclosure requirements while maintaining a structured and coherent report, we apply incorporation by reference where appropriate. This approach allows us to avoid duplication and present relevant information in the most meaningful context within our Annual Report. Whenever a disclosure requirement, including a specific data point, is incorporated by reference, we explicitly indicate this within the sustainability statements through a section reference. In addition, we refer in the sustainability statements to other relevant sections of the Annual Report by referencing chapter and page and refer back from those sections to the sustainability statements through disclosure and paragraph references if deemed relevant. This provide a comprehensive and interconnected view of our integrated reporting, ensuring that related information can be read in its proper context.

External assurance

In addition to the internal controls and internal audit, we engaged KPMG as our independent external auditor to provide limited assurance on the information in the sustainability statements.