MENU PLACES PEOPLE PARTNERS PERFORMANCE PERFORMANCE (ENVIRONMENT) (ECONOMIC) Procedures Performed Our work comprised the following limited procedures: • Interviews with relevant management and personnel involved in providing information relating to the Data Points for inclusion in the SD Report 2022; • Sample testing of documentary evidence at SPROPS’ corporate level and site level; • Analytical procedures; and, • Recalculation. We have not performed any procedures in relation to other data included in the SD Report 2022. In addition, our work performed is not for the purposes of expressing an opinion on the effectiveness of SPROPS’ internal controls. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Inherent Limitations Non-financial performance information, including the Data Points, is subject to more inherent limitations than financial information given both its nature and the methods used for determining, calculating, sampling and estimating such information. This could have a material impact on comparability. Qualitative interpretations of relevance, materiality and the accuracy of such information are subject to individual assumptions and judgements. Conclusion Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Data Points have not been prepared, in all material respects, in accordance with the Reporting Criteria. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong March 28, 2023 SUSTAINABLE DEVELOPMENT REPORT 2022 289