ESG Report 2022

96 Environmental, Social and Governance Report 2022 The United Laboratories International Holdings Limited SHINEWING Sustainability Advisory Services Limited (“SHINEWING Sustainability”) has been engaged by The United Laboratories International Holdings Ltd. (Stock Code: 03933) and its subsidiary (collectively referred to as “The United Laboratories”) to undertake an independent verification on The United Laboratories’ 2022 environmental, social and governance report (the “ESG Report”). The ESG Report set out the environmental and social performance of The United Laboratories from 1 January 2022 to 31 December 2022. This independent verification statement is solely for the use of the stakeholders and management personnel of The United Laboratories. The statement has been prepared in English and Chinese versions. Should there be any discrepancies between these versions, the Chinese version shall prevail. This verification statement aims at providing Type 2 moderate level of assurance in accordance with the AA1000 1 Assurance Standard regarding the greenhouse gases and use of resources data (“Specified Performance Information”) set out in the ESG Report. The ESG Report has been prepared in accordance with the requirements of Appendix 27 of the “Environmental, Social and Governance Reporting Guide” (“Appendix 27”) of the “Rules Governing the Listing of Securities” of the Stock Exchange of Hong Kong (the “Stock Exchange”). AA1000 Assurance Standard v3 (“AA1000AS v3”) issued by AccountAbility, an international advisory and standardization firm is adopted for a moderate level of assurance regarding Specified Performance Information. Our data collection process aims at obtaining the reasonable level of assurance specified in the standard to formulate verification conclusions. 2 Level of Assurance and Methodology Appendix : Verification Statement Scope and Objective of Verification SHINEWING Sustainability's Assurance Activities Included the Following: • Reviewing the preparation process of the ESG Report, including stakeholders engagement and materiality assessment. • Verifying the system and process of collection, analysis and reporting of selected data. • Interviewing the manager responsible for sustainability performance and data collection. • Verifying the samples of the representative data and information selected, including audit on conversion data and calculation as well as inspecting the original data and supporting evidence of the data selected during the verification process. • Assessing whether the preparation of the ESG Report by The United Laboratories responded to the principles of Inclusivity, Materiality, Responsiveness, and Impact as defined in the AA1000AS v3. Independence The United Laboratories was responsible for data collection, calculation and presentation. SHINEWING Sustainability’s assurance works are independent of The United Laboratories. Except for the services specified in the engagement letter, there is no relationship between SHINEWING Sustainability and The United Laboratories affecting the independence of SHINEWING Sustainability for providing assurance service. Notes: 1. Refer to ESG Report Appendix - Key Performance Indicators: Data of Greenhouse Gas Emission 2. Refer to ESG Report Appendix Key Performance Indicators: Data of Energy and Water Consumption - SHINEWING Sustainability Advisory Services Limited 17/F, Leighton Centre, 77 Leighton Road, Causeway Bay, Hong Kong 信永方略可持續發展諮詢服務有限公司 香港銅鑼灣禮頓道 77 號 禮頓中心 17 樓