NWG // SUSTAINABILITY STATEMENT
Auditor ´ s limited assurance report of New Wave Group AB( publ)’ s statutory Sustainability statement
To the general meeting of the shareholders of New Wave Group AB( publ) corporate identity number 556350-0916
Conclusion
We have conducted a limited assurance engagement of the sustainability statement for New Wave Group AB( publ) for the financial year 2025. The sustainability statement is included on pages 33-91 in this document.
Based on our limited assurance engagement as described in the section Auditor ' s responsibility, nothing has come to our attention that causes us to believe that the sustainability statement does not, in all material respects, meet the requirements of the Swedish Annual Accounts Act which includes,
# whether the sustainability statement meets the requirements of European Sustainability Reporting Standards( ESRS),
# whether the process the company has carried out to identify reported sustainability information has been conducted as described in the sustainability statement,
# compliance with the reporting requirements of the EU ' s Green Taxonomy Regulation Article 8( EU Taxonomy
Basis for conclusion
We have conducted the limited assurance engagement in accordance with FAR ' s recommendation RevR 19 Revisorns översiktliga granskning av den lagstadgade hållbarhetsrapporten. Our responsibility according to this recommendation is further described in the section Auditor ' s responsibility.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
Other information than the sustainability statement
This document also contains other information than the sustainability statement and is found on pages 1-32, 92-159 and 168-170. The Board of Directors and the Chief Executive Officer are responsible for this other information.
Our conclusion on the sustainability statement does not cover this other information and we do not express any form of assurance conclusion regarding this other information.
In connection with our limited assurance engagement on the sustainability statement, our responsibility is to read the information identified above and consider whether the information is materially inconsistent with the sustainability statement. In this procedure we also take into account our knowledge otherwise obtained in the limited assurance engagement and assess whether the information otherwise appears to be materially misstated.
If we, based on the work performed concerning this information, conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Responsibilities of the Board of Directors and the Chief Executive Officer
The Board of Directors and the Chief Executive Officer are responsible for the preparation of sustainability statement in accordance with Chapter 6, paragraphs 12-12f of the Swedish Annual Accounts Act, and for such internal control as they determine is necessary to enable the preparation of the sustainability statement that is free from material misstatements, whether due to fraud or error.
Other matter
Prior year’ s sustainability statement has not been subject to limited assurance procedures and no review of the comparative figures in the sustainability statement for the year 2025 has been performed
Auditor ' s responsibility
Our responsibility is to express a conclusion on whether the sustainability statement has been prepared in accordance with Chapter 6, Sections 12 – 12f of the Swedish Annual Accounts Act based on our review. The limited assurance engagement has been conducted in accordance with FAR ' s recommendation RevR 19 Revisorns översiktliga granskning av den lagstadgade hållbarhetsrapporten. This recommendation requires that we plan and perform our procedures to obtain limited assurance that the sustainability statement is prepared in accordance with these requirements.
166 // ANNUAL REPORT