INDEPENDENT ASSURANCE STATEMENT
To: Fujikura Ltd.

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) has been engaged by Fujikura Ltd. (Fujikura) to provide
limited assurance over sustainability information selected by Fujikura. This Assurance Statement applies
to the related information included within the scope of work described below.
Selected information
The scope of our work was limited to assurance over the following information reported internally toFujikura Group only for the purpose of internal management for the period of April 1, 2022 through March31, 2023 (the ‘Selected Information’):- Greenhouse gas emissions (Scope 1 and Scope 2):CO2 emissions from energy use through business operations of Fujikura Group’s 22 sites
within Japan- Greenhouse gas emissions (Scope 3 Category 3):
Upstream emissions of fuels and electricity purchased by Fujikura Group’s 22 sites within
Japan- Water usage through business operations of Fujikura Group’s 22 sites within Japan- Renewable energy usage through business operations of Fujikura Group’s 22 sites within Japan
Reporting criteria
The Selected Information reported internally to Fujikura Group only for the purpose of internalmanagement needs to be read and understood together with the internal reporting criteria defined byFujikura.
Limitations and Exclusions
Excluded from the scope of our work is any verification of information relating to:- Activities outside the defined verification period;- Any other information which is not listed as the ‘Selected Information’.
This limited assurance engagement relies on a risk based selected sample of sustainability data andthe associated limitations that this entails. This independent statement should not be relied upon todetect all errors, omissions or misstatements that may exist.
Responsibilities
This preparation and presentation of the Selected Information in the Report are the sole responsibilityof the management of Fujikura.
Bureau Veritas was not involved in the drafting of the Selected Information or of the Reporting Criteria.
Our responsibilities were to:- obtain limited assurance about whether the Selected Information has been prepared inaccordance with the Reporting Criteria;- form an independent conclusion based on the assurance procedures performed and evidence
obtained; and- report our conclusions to the Directors of Fujikura.
Assessment Standard
We performed our work 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 dated on or after December 15, 2015) issued by theInternational Auditing and Assurance Standards Board.
For the greenhouse gas emissions data, we undertook verification in accordance with the requirementsof ISO14064-3 (2019): Greenhouse gases - Part 3: Specification with guidance for the verification andvalidation of greenhouse gas statements.
Summary of work performed
As part of our independent verification, our work included:
1. Conducting interviews with relevant personnel of Fujikura;
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 Fujikura;
4. Reviewing Fujikura systems for quantitative data aggregation and analysis;
5. Verification of sample of data back to source by carrying out three physical site visits, selected
on a risk based bases at the following locations:- Fujikura Ltd. Head Office- Fujikura Ltd. Sakura Works- Shinshiro Cable, Ltd.
6. Reperforming a selection of aggregation calculations of the Selected Information;
7. Comparing the Selected Information to the prior year amounts taking into consideration
changes in business activities, acquisitions and disposals.
The procedures performed in a limited assurance engagement vary in nature and timing from, and areless 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.
Verified greenhouse gas emissions
We performed our verification work on greenhouse gas emissions data in accordance with therequirements of ISO14064-3(2019).
Verified data in greenhouse gas assertion made by Fujikura are as follows.

Greenhouse gasemissions[t-CO2e]

Scope 1

20,230

Scope 2

95,854(market-based)
20,561

Scope 3(Category 3)

Boundary

CO2 emissions from energy use through business operationsof Fujikura Group’s 22 sites within Japan

Upstream emissions of fuels and electricity purchased by
Fujikura Group’s 22 sites within JapanConclusion
On the basis of our methodology and the activities described above:- Nothing has come to our attention to indicate that the Selected Information has not been properlyprepared, in all material respects, in accordance with the Reporting Criteria;- It is our opinion that Fujikura has established appropriate systems for the collection, aggregation
and analysis of quantitative data within the scope of our work.
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. Its assurance teamhas extensive experience in conducting verification over environmental, social, ethical and health andsafety information, systems and processes.
Bureau Veritas operates Quality Management System which complies with the requirements of globally
recognized quality management standard, and accordingly maintains a comprehensive system of quality
control including documented policies and procedures regarding compliance with ethical requirements,
professional standards and applicable legal and regulatory requirements.
Bureau Veritas has implemented and applies a Code of Ethics, which meets the requirements of theInternational Federation of Inspections Agencies (IFIA), across the business to ensure that its
employees maintain integrity, objectivity, professional competence and due care, confidentiality,professional behavior and high ethical standards in their day-to-day business activities.

Bureau Veritas Japan Co., Ltd.
Yokohama, Japan
October 31, 2023