This version of our report is a translation from the original, which was prepared in Romanian language. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation of information, views or opinions, the original language version of our report takes precedence over this translation. 2 Reporting Criteria We assessed the Selected Information using relevant criteria, including reporting requirements, in the respective GRI Sustainability Reporting Standards 401 and 405 (hereinafter – the “GRI Standards”) published by the Global Reporting Initiative (GRI) (hereinafter – “Reporting Criteria”). We believe that the Reporting Criteria are appropriate given the purpose of our limited assurance engagement. Responsibilities of management of the Company Management of the Company is responsible for: • designing, implementing and maintaining internal control relevant to the preparation of the Sustainability Report including the Selected Information that is free from material misstatement, whether due to fraud or error; • preparing, measuring and reporting of the Selected Information in accordance with the Reporting Criteria; and • the accuracy, completeness and presentation of the Selected Information. Our responsibilities Our responsibility was to express a limited assurance conclusion whether the Selected Information has been prepared, in all material respects, in accordance with the Reporting Criteria. Our assurance does not extend to any other information included in the Sustainability Report. We are responsible for: • planning and performing the engagement to obtain limited assurance about whether the Selected Information is free from material misstatement, whether due to fraud or error; • forming an independent limited assurance conclusion, based on the procedures we have performed and the evidence we have obtained; and • reporting our limited assurance conclusion to management of the Company. This report, including our limited assurance conclusion, has been prepared solely for management of the Company in accordance with the agreement between us, to assist management in reporting on the Company’s sustainability performance and activities. We permit this report to be disclosed in the Sustainability Report, which will be published on the Company’s website, to assist management in responding to their governance responsibilities by obtaining an independent limited assurance report in connection with the Selected Information. The maintenance and integrity of the Company’s website is the responsibility of management; the work carried out by us does not involve consideration of these matters and, accordingly, we accept no responsibility for any changes that may have occurred to the reported Selected Information or Reporting Criteria when presented on the Company’s website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than management of the Company for our work or this report except where the respective terms are expressly agreed in writing and our prior consent in writing is obtained. SUSTAINABILITY REPORT PENNY ROMANIA 2021 152/168 CONTENT ABOUT PENNY SUSTAINABILITY STRATEGY SUSTAINABILITY STEP BY STEP SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY REPORT ASSURANCE GRI & SASB INDEX
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