Applicable criteria The indicators need to be read and understood together with the reporting criteria. The reporting criteria used for the preparation of the TKPIs are Tony's Chocolonely reporting criteria. These criteria are included in the section ‘Cocoa-related KPIs’ of the ‘Interesting appendices’ in the Tony’s Open Chain Impact Report 2022/2023. The absence of an established practice on which to draw, to evaluate and measure non-financial information allows for different, but acceptable, measurement techniques and can affect comparability between entities, and over time. Emphasis of matter We draw attention to the disclosure in the sustainability information on the number of child labour cases included in the chapter ‘Child labor & forced labor’, paragraph ‘Child labor prevalence remains under 5%’, which explains that there are inherent circumstances that may cause the Child Labour Monitoring and Remediation System (‘CLMRS’) not to detect and report all cases of child labour. Our conclusion is not modified in respect of this matter. Restriction on use This report has been prepared by PricewaterhouseCoopers Accountants N.V. at the instruction of Tony's Chocolonely Open Chain B.V., for the purpose of providing limited assurance on selected TKPIs and in accordance with the terms of PwC's engagement with Tony's Chocolonely Open Chain B.V. of which any other persons to whom this report is disclosed will be unaware. Therefore, it does not address or reflect the needs, interests or circumstances of anyone other than Tony's Chocolonely Open Chain B.V. The report should not be used for any other purpose and no-one other than Tony's Chocolonely Open Chain B.V. may rely on this report. PwC accepts no responsibility, duty of care or liability whatsoever towards anyone other than Tony's Chocolonely Open Chain B.V. Anyone to whom this report is lawfully disclosed should make their own assessment as to whether this report is adequate for any purpose for which the report may be used. Responsibilities for the TKPIs and the examination thereof Responsibilities of the board of directors The board of directors of Tony's Chocolonely Open Chain B.V. is responsible for the preparation of the TKPIs in accordance with the Tony's Chocolonely's reporting criteria, including the identification of the intended users and the criteria being applicable for the purpose of these users. Furthermore, the board of directors is responsible for such internal control as it determines is necessary to enable the preparation of the TKPIs that are free from material misstatement, whether due to fraud or error.
Tony's Chocolonely Open Chain B.V. - NLE00030069.1.1 Page 3 of 5
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