LRQA Independent Assurance Statement
Relating to Ohara Inc. ’s GHG Emissions for the Fiscal Year 2022
This Assurance Statement has been prepared for Ohara Inc. in accordance with our contract but is intended forthe readers of this report.

Terms of Engagement
LRQA was commissioned by Ohara Inc. (“the Company”) to provide independent assurance on its GHG emissions(“the report”) for the fiscal year 2022, that is, from 1 November 2021 to 31 October 2022, against the assurance
criteria below to a limited level of assurance and professional judgement of the verifier using ISO14064-3:2019“Greenhouse gases - Part 3: Specification with guidance for the validation and verification of greenhouse gasassertions”.
Our assurance engagement covered the Company and its subsidiaries’ operations and activities in Japan andspecifically the following requirements:• Verifying conformance with the Company’s reporting methodologies:• Evaluating the accuracy and reliability of data 1 for only the selected indicators listed below:••

Scope 1 GHG emissions (tonnes CO2e)
Scope 2 GHG emissions (tonnes CO2e) [Market-based]

Our assurance engagement excluded the data and information of the Company’s suppliers, contractors and any
third-parties mentioned in the report.
LRQA’s responsibility is only to the Company. LRQA disclaims any liability or responsibility to others as explainedin the end footnote. The Company’s responsibility is for collecting, aggregating, analysing and presenting all thedata and information within the Report and for maintaining effective internal controls over the systems fromwhich the Report is derived. Ultimately, the Report has been approved by, and remains the responsibility of theCompany.

LRQA’s Opinion
Based on LRQA’s approach nothing has come to our attention that would cause us to believe that the Company
has not, in all material respects:• Met the requirements of the criteria listed above; and• Disclosed accurate and reliable GHG emissions as summarized in Table 1 below.
The opinion expressed is formed on the basis of a limited level of assurance 2 and at the materiality of theprofessional judgement of the verifier.
Table 1. Summary of the Company’s GHG Emissions for FY2022:
Scope
Scope 1 GHG emissions
Scope 2 GHG emissions (Market-based)
125,728 Tonnes CO2e23,547 Tonnes CO2e

GHG quantification is subject to inherent uncertainty.
The extent of evidence-gathering for a limited assurance engagement is less than for a reasonable assurance engagement. Limited assurance
engagements focus on aggregated data rather than physically checking source data at sites. Consequently, the level of assurance obtained in alimited assurance engagement is lower than the assurance that would have been obtained had a reasonable assurance engagement beenperformed.

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LRQA’s Approach
LRQA’s assurance engagements are carried out in accordance with ISO 14064-3. The following tasks were
undertaken as part of the evidence gathering process for this assurance engagement:• Auditing the Company’s data management systems to confirm that there were no significant errors,omissions or misstatements in the report. We did this by reviewing the effectiveness of data handlingprocedures, instructions and systems, including those for internal verification.
• Interviewing with those key people responsible for compiling the data and drafting the report.
• Sampling datasets and traced activity data back to aggregated levels;• Verifying the historical data and records for the fiscal year 2021; and• Visiting the Headquarters Plant of Ohara Inc., Yamanashi Plant of OPC Corporation and Wakayama Plant ofOhara Quartz CO., LTD. to confirm the data collection processes, record management practices, and tophysically check GHG emission sources.

Observations
The Company should maintain the completeness, accuracy and reliability of its future GHG emissions. With regard
to the scope of reporting, it is expected to expand to the whole group, including consolidated subsidiaries.
LRQA’s Standards, Competence and Independence
LRQA implements and maintains a comprehensive management system that meets accreditation requirements
for ISO 14065 Greenhouse gases – Requirements for greenhouse gas validation and verification bodies for use inaccreditation or other forms of recognition and ISO/IEC 17021-1 Conformity assessment – Requirements forbodies providing audit and certification of management systems – Part1: Requirements that are at least as
demanding as the requirements of the International Standard on Quality Control 1 and comply with the Code ofEthics for Professional Accountants issued by the International Ethics Standards Board for Accountants.
LRQA ensures the selection of appropriately qualified individuals based on their qualifications, training andexperience. The outcome of all verification and certification assessments is then internally reviewed by senior
management to ensure that the approach applied is rigorous and transparent.
LRQA is the Company’s certification body for ISO 14001. The verification and certification assessments are theonly work undertaken by LRQA for the Company and as such does not compromise our independence orimpartiality.
SignedDated: 1 December 2022

Kazuyori Yukinaka
LRQA Lead Verifier
On behalf of LRQA Limited
10th Floor, Queen's Tower A, 2-3-1 Minatomirai, Nishi-ku, Yokohama, JAPANLRQA reference: YKA00000993
LRQA, its affiliates and subsidiaries, and their respective officers, employees or agents are, individually and collectively, referred to in thisclause as 'LRQA'. LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on
the information or advice in this document or howsoever provided, unless that person has signed a contract with the relevant LRQA entity forthe provision of this information or advice and in that case any responsibility or liability is exclusively on the terms and conditions set out inthat contract.
The English version of this Assurance Statement is the only valid version. LRQA assumes no responsibility for versions translated into otherlanguages.
This Assurance Statement is only valid when published with the report to which it refers. It may only be reproduced in its entirety.
Copyright © LRQA, 2022.
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