Introduction

Assurance
Assurance

Management

Assurance

Social Innovation

Environmental

Governance

Assurance

Hitachi Sustainability Report 2023

162

GRI 2-5

To enhance the reliability of the data disclosed in the Hitachi Sustainability Report 2023, wehave received independent assurance of key environmental, social and governance performance indicators by KPMG AZSA Sustainability Co., Ltd. The indicators that were assured aremarked with aSocial.

The standards, guidelines, and calculation methods used in collecting environmental data
are posted on our website.

Calculation Methods for Environmental Load Data
https://www.hitachi.com/environment/data/method.html

Independent Assurance Report
To the Representative Executive Officer, President & CEO of Hitachi, Ltd.
We were engaged by Hitachi, Ltd. (the “Company”) to undertake a limited assurance engagement of the environmental,social and governance performance indicators marked with(the “Indicators”) for the period from April 1, 2022 to March
31, 2023 (or as of June 30, 2023 for the Ratio of Female and Non-Japanese Executive and Corporate Officers) included
in its Hitachi Sustainability Report 2023 (the “Report”) for the fiscal year ended March 31, 2023.
The Company’s Responsibility
The Company is responsible for the preparation of the Indicators in accordance with its own reporting criteria (the“Company’s reporting criteria”), as described in the Report.
Our Responsibility
Our responsibility is to express a limited assurance conclusion on the Indicators based on the procedures we haveperformed. We conducted our engagement in accordance with the ‘International Standard on Assurance Engagements(ISAE) 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information’ and the ‘ISAE 3410,
Assurance Engagements on Greenhouse Gas Statements’ issued by the International Auditing and Assurance Standards
Board. The limited assurance engagement consisted of making inquiries, primarily of persons responsible for the preparationof information presented in the Report, and applying analytical and other procedures, and the procedures performed varyin nature from, and are less in extent than for, a reasonable assurance engagement. The level of assurance provided is thus
not as high as that provided by a reasonable assurance engagement. Our assurance procedures included:• Interviewing the Company’s responsible personnel to obtain an understanding of its policy for preparing the Report andreviewing the Company’s reporting criteria.
• Inquiring about the design of the systems and methods used to collect and process the Indicators.
• Performing analytical procedures on the Indicators.
• Examining, on a test basis, evidence supporting the generation, aggregation and reporting of the Indicators in conformity
with the Company’s reporting criteria, and recalculating the Indicators.
• Visiting the Sawa Plant of Hitachi Astemo, Ltd. selected on the basis of a risk analysis.
• Evaluating the overall presentation of the Indicators.
Conclusion
Based on the procedures performed, as described above, nothing has come to our attention that causes us to believethat the Indicators in the Report are not prepared, in all material respects, in accordance with the Company’s reporting
criteria as described in the Report.
Our Independence and Quality Management
We have complied with the Code of Ethics for Professional Accountants issued by the International Ethics Standards
Board for Accountants, which includes independence and other requirements founded on fundamental principles ofintegrity, objectivity, professional competence and due care, confidentiality and professional behavior. In accordance withInternational Standard on Quality Management 1, we design, implement and operate a system of quality management
including policies or procedures regarding compliance with ethical requirements, professional standards and applicablelegal and regulatory requirements.

/s/ Kazuhiko Saito
Kazuhiko Saito, Partner, Representative Director
KPMG AZSA Sustainability Co., Ltd.
Tokyo, Japan
September 1, 2023

Notes to the Reader of Independent Assurance Report:
This is a copy of the Independent Assurance Report and the original copies are kept separately by the Company and KPMG AZSASustainability Co., Ltd.