INDEPENDENT ASSURANCE REPORT

To: The Stakeholders of JT International S.A.
1. Introduction and Objectives of Work
Bureau Veritas UK Ltd (Bureau Veritas) has been engaged by JT International S.A. (JTI) toprovide limited assurance over selected sustainability related indicators to be reported for thefiscal year 2023 in the JT Group annual Integrated Report 2023 (‘the ‘Report’), the JTI website,
the JT Global site, and other external disclosures. The objective is to provide assurance to JTI
and its stakeholders over the accuracy and reliability of the reported information and data.

2. Scope of Work
The scope of our work was limited to assurance over the following information included within
the Report for the period 1 January 2023 to 31 December 2023 (the ‘Selected Information’):Sustainability
▪

▪

▪

▪

▪

▪

Improving recyclability (product packaging)o Total weight of packaging (tonnes)o Weight of reusable and /or recyclable packaging (tonnes)
o % of reusable and/or recyclable packaging (%)
Recycled content (product packaging)o Total weight of recycled materials in packaging (tonnes)
o % of recycled content in packaging (%)
Community Investmento Total yearly donations to Community projects (including cash, in-kind andmanagement costs) (USD)o Number of volunteering hours (Hours)
Procurement: Supplier Screeningo Number of key suppliers screened against Environmental, Social, andGovernance (ESG) criteria (Count)o Number of key suppliers (Count)o % of key suppliers screened against ESG criteria (%)
Agriculture Labor Practices (ALP)o % supplier entities reporting (%)
o % volumes covered by ALP (%)
o % of directly contracted growers covered by ALP (%)
o % of third-party growers covered by ALP (excl. China and India) (%)
Health and Safety
o Recordable Injury Rate per 200,000 hours worked (Rate)o Road-related Recordable Injury Rate per 1 million km driven (Rate)

Environment▪

▪

▪

Energyo Total energy consumption (MJ)o Total electricity usage (MJ)o Renewable electricity usage (MJ)o Proportion of renewable electricity (%)
GHG Emissions (tCO2e)o Scope 1 emissions (CO2 and Fluorocarbons: CFCs, HCFCs and HFCs)o Scope 2 emissions (market-based)o Scope 3 Category 1: Purchased goods and services (GHG emissions fromtobacco leaf, tobacco sheet and non-tobacco material purchased by JTI)
Water (m3)Ref: BV_20518878

Page 1 of 6▪

o Total water withdrawalo Total wastewater discharged
Waste (tonnes)o Total waste generatedo Recycled including waste composted
o Waste incinerated with heat recovery
o Waste incinerated without heat recovery
o Waste landfilled

3. Reporting Criteria
The Selected Information needs to be read and understood together with the Basis of Reporting
as set out in the Report and the Website here.

4. Limitations and Exclusions
Excluded from the scope of our work is assurance of information relating to:▪

Activities outside the defined assurance period;▪

Positional statements of a descriptive or interpretative nature, or of opinion, belief,aspiration, or commitment to undertake future actions; and▪

Other information included in the Report other than the Selected Information.

The following limitations should be noted:▪

This limited assurance engagement relies on a risk based selected sample ofsustainability data and the associated limitations that this entails.

▪

The reliability of the reported data is dependent on the accuracy of metering and otherproduction measurement arrangements employed at site level, not addressed as partof this assurance▪

This independent statement should not be relied upon to detect all errors, omissions ormisstatements that may exist.

5. Responsibilities
This preparation and presentation of the Selected Information in the Report are the sole
responsibility of the management of JTI.
Bureau Veritas was not involved in the drafting of the Report or of the Reporting Criteria. Our
responsibilities were to:•

Obtain limited assurance about whether the Selected Information has been preparedin accordance with the Reporting Criteria;•form an independent conclusion based on the assurance procedures performed andevidence obtained; and•report our conclusions to the Directors of JTI.

6. Assessment Standard
We performed our work to a limited level of assurance in accordance with International
Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other
than Audits or Reviews of Historical Financial Information (effective for assurance reports datedon or after December 15, 2015), issued by the International Auditing and Assurance Standards
Board.

Ref: BV_20518878

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7. Summary of Work Performed
As part of our independent assurance, our work included:
1. Conducting interviews with relevant personnel of JTI;
2. Reviewing the data collection and consolidation processes used to compile Selected
Information, including assessing assumptions made, and the data scope and reporting
boundaries;
3. Reviewing documentary evidence provided by JTI;
4. Agreeing a selection of the Selected Information to the corresponding source
documentation;
5. Reviewing JTI systems for quantitative data aggregation and analysis;
6. Assessing the disclosure and presentation of the Selected Information to ensure
consistency with assured information;
7. Conducting 3 remote site visits, selected on a risk-based approach to the following
markets: Ethiopia, GSC Leaf Bangladesh, GSC Manufacturing Bangladesh andconducting 2 physical visits to the Turkish Market, and GSC Manufacturing Torbali.
8. Confirmation of accuracy of information with third parties and/or external stakeholders;
9. Reperforming a selection of aggregation calculations of the Selected Information;
10. Reperforming greenhouse gas emissions conversions calculations;
11. Comparing the Selected Information to the prior year amounts taking into
consideration changes in business activities, acquisitions, and disposals;
12. Evaluating the design of internal systems, processes, and controls to collect and report
the Selected Information;
13. Reviewing the current sustainability issues that could affect JTI and are of interest tostakeholders;
14. Reviewing JTI’s overall approach to stakeholder engagement;

A 5% materiality threshold was applied to this assurance. It should be noted that the procedures
performed in a limited assurance engagement vary in nature and timing from, and are less inextent than for, a reasonable assurance engagement. Consequently, the level of assurance
obtained in a limited assurance engagement is substantially lower than the assurance thatwould have been obtained had a reasonable assurance engagement been performed.
8. Conclusion
On the basis of our methodology and the activities and limitations described above nothing hascome to our attention to indicate that the Selected Information is not fairly stated in all material
respects.
The list of KPIs assured is as follows:
Category

ENERGY

GHG

Ref: BV_20518878

Indicators

UoM

2023 data

Total energy consumption
Total electricity usage
Total renewable electricity usage
Proportion of renewable electricity
Scope 1**limited to CO2 and Fluorocarbons(CFCs, HCFCs and HFCs)
Scope 2Total (Scope 1 + 2)

MJ
MJ
MJ
%

6,756,720,061
2,635,411,500
860,433,445
32.65

tCO2e

262,248

tCO2e
tCO2e

133,962396,210

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Scope 3 Category 1Tobacco leaf purchased from directleaf supply: 2023 crop year
- Tobacco leaf purchased fromthird party: 01/01/2023 through31/12/2023- Other materials related totobacco business 01/01/2023
through 31/12/2023
Water withdrawal
WATER

WASTE

BENCHMARKREUSABLE/RECYCLED
PACKAGING

RECYCLED CONTENTHEALTH & SAFETY

Ref: BV_20518878

Wastewater discharged
Total waste generated
Waste recycled (including
composting, but excluding waste
incinerated with heat recovery)
Waste incinerated with heatrecovery
Waste incinerated without heatrecovery
Waste landfilled
Vehicles kilometres driven
Total weight of packaging

Weight of reusable and/orrecyclable packaging% of reusable and/or recyclable
packaging
Weight of recycled materials inpackaging% of recycled content in packaging
Recordable injuries Employees
Recordable injuries SupervisedWorkers
Recordable injuries Total
Recordable Injury Rate (per 200,000hours worked)
Road-related Recordable Injuries
Road-related Recordable Injury
Rate per 1 million km driven
Number of fatalities (Employees)
Number of fatalities (SupervisedWorkers)
Number of fatalities (Contractors)
Number of fatalities (Members of thepublic)
Total Number of fatalities
Number of Lost Time Injuries (LTIs)
Employees
Number of Lost Time Injuries (LTIs)
Supervised Workers
Total number of Lost Time Injuries(LTIs)
Lost Time Injury Frequency Rate(LTIFR) Employees (per 1,000,000hours worked)

tCO2e5,764,825

m3

2,854,508

m3

1,844,106

Tonnes72,706

Tonnes53,393Tonnes7,471

Tonnes835

TonneskmTonnes

11,007322,327,935
179,728

Tonnes157,477%

88

Tonnes33,928%
Number19
182

Number12

Number

194

Rate

0.34

Number

34

Rate

0.11

Number0

Number0

Number0

Number3

Number3

Number90

Number8

Number

98

Rate

1.01

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AGRICULTURALLABOR PRACTICES(ALP)PROCUREMENTCOMMUNITYINVESTMENT

Lost Time Injury Frequency Rate
(LTIFR) Supervised Workers (per1,000,000 hours worked)
Lost Time Injury Rate (LTIR)
Employees (per 200,000 hoursworked)
Lost Time Injury Rate (LTIR)
Supervised Workers (per 200,000hours worked)
Number of Occupational Illnesses
Employees
Number of Occupational Illnesses
Supervised Workers
Total number of Occupational
Illnesses
Occupational Illness Rate
Employees (per 1,000,000 hoursworked)
Occupational Illness Rate
Supervised Workers (per 1,000,000hours worked)
Hours Worked (Presence Hours)
Employees
Hours Worked (Presence Hours)
Supervised Workers
Hours Worked (Presence Hours)
Total% supplier entities reporting% volume covered by ALP% of directly contracted growers
covered by ALP% of third-party growers covered by
ALP (excl. China and India)
Number of key suppliers screenedagainst ESG criteria
Number of key suppliers% of key suppliers screened against
ESG criteria

Rate

0.30

Rate

0.20

Rate

0.06

Number3

Number0

Number

3

Rate

0.03

Rate

-Hours89,099,144

Hours

26,358,100

Hours

115,457,244

%%

98.57
89.10%

100%

99.99

Count

5,454

Count

5,454

%

100

Investment in our communities

USD

42,378,469

Employee volunteering hours(working hours)

Hours

21,768

9. Statement of Independence, Integrity, and Competence
Bureau Veritas is an independent professional services company that specialises in quality,environmental, health, safety, and social accountability with over 190 years history. Itsassurance team has extensive experience in conducting verification over environmental, social,ethical and health and safety information, systems, and processes.
Bureau Veritas operates a certified1 Quality Management System which complies with therequirements of ISO 9001:2015, and accordingly maintains a comprehensive system of quality
control including documented policies and procedures regarding compliance with ethicalrequirements, professional standards, quality reviews and applicable legal and regulatory
requirements which we consider to be equivalent to ISQM 1 & 2 2.
1Certificate available on request
International Standard on Quality Management 1 (Previously International Standard on Quality
Control 1) & International Standard on Quality Management 2
2

Ref: BV_20518878

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Bureau Veritas has implemented and applies a Code of Ethics, which meets the requirementsof the International Federation of Inspections Agencies (IFIA) 3, across the business to ensurethat its employees maintain integrity, objectivity, professional competence and due care,confidentiality, professional behaviour, and high ethical standards in their day-to-day businessactivities. We consider this to be equivalent to the requirements of the IESBA code 4. The
assurance team for this work does not have any involvement in any other Bureau Veritas
projects with JTI.

Bureau Veritas UK Ltd
Registered in England & Wales, Company Number: 1758622
Registered Office: Suite 206 Fort Dunlop, Fort Parkway, Birmingham, B24 9FD

London, 20th May 2024

International Federation of Inspection Agencies – Compliance Code – Third Edition
Code of Ethics for Professional Accountants issued by the International Ethics Standards Board forAccountants
34

Ref: BV_20518878

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