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Independent AssuranceESR Group LimitedEnvironmental, Social and Governance Report 202497ABOUT THIS REPORTLimitation and ExclusionThe following limitations and exclusions were applied to this verification due to the service scope, nature of verification criteria, and characteristics of the verification methodology.I.Our verification scope is limited to verifying the transcription/transformation of the raw data or information into the selected information. This selected information may be subject to inherent uncertainty.II.Evaluating the quality of execution and implementation effectiveness of the ESG practices, the appropriateness of the assumptions made, and the estimation techniques applied are outside the scope of our verification.III.The verification of raw data or information is based on the use of a sampling approach and reliance on the client%u2019s representation. As a result, errors or irregularities may occur and remain undetected.IV.Any information outside the established verification period has been excluded.ConclusionBased on the evidence obtained and the results of the verification process, it is the opinion of the verification team that, with a limited level of assurance, nothing has come to the team%u2019s attention that the selected information consolidated in ESR%u2019s system is not accurate and reliable.Signed on behalf of Hong Kong Quality Assurance AgencyConnie ShamHead of Audit29 April 2025