Project ID:

PRJN-514427

Page 1 of 2

Furukawa Electric Co., Ltd.
< Verification Objectives >DNV Business Assurance Japan K.K. has been commissioned by Furukawa Electric Co., Ltd. (hereinafter referredto as " the Organization") to perform an independent verification of the water usage and discharge (hereinafterreferred to as "Water Data") reported in the Environmental Protection Data Report of Furukawa Electric Group
rev. 3.0 dated 23 June 2023 (hereinafter referred to as "the Report") prepared by the Organization. The
objective of this verification is to confirm that the Water Data claimed by the Organization have been calculated
and reported appropriately based on the calculation standards, and to express an independent opinion.

< Verification Scope >The scope of this verification is the Water Data of Furukawa Electric Co., Ltd. (Hiratsuka Works, Mie Works),
The Furukawa Battery Co., Ltd. (Iwaki Plant), Furukawa Techno Material Co., Ltd. and Furukawa Automotive
Parts (Vietnam) Inc. in the Fiscal Year 2022.

< Calculation and Verification criteria >The criteria for identification, calculating, monitoring and reporting Water Data to be verified are
Environmental Protection Data Monitoring and Reporting Guideline established by the Organization, which issupported by GHG Protocol (revised edition) and Ministry of the Environment, Ministry of Economy, Tradeand Industry, Japan "Basic Guidelines for Calculating Greenhouse Gas Emissions through the Supply Chain(ver.2.5), the standard for quantifying and reporting greenhouse gas emissions. The criterion for verificationis the DNV verification procedure based on ISO14064-3:2019 and ISAE3000.

< Verification Process and Methodology >The reviews of the Water Data calculation results, relevant documentation and records, and subsequent
follow-up interviews have provided DNV with sufficient evidence to determine the fulfilment of stated criteria.

< Verification Statement >It is DNV's opinion that with a limited level of assurance, nothing has come to our attention which causes us
to believe that the claims of the Water Data were not accurately reflected in the Report, in accordance withthe verification criteria identified as stated above. In addition, as an independent third party, DNV has nofinancial dependencies on the Organization at the group level, not limited to this verification work.

Place and date: Kobe, Japan, 4 July 2023
DNV BUSINESS ASSURANCE JAPAN K.K.

Akira Sekine

Naoki Maeda

Lead verifier

Managing Director

This Verification Opinion is based on the information made available to us and the engagement conditions detailed above. Hence, DNV cannot guarantee the accuracy orcorrectness of the information. DNV cannot be held liable by any party relaying or acting upon this Verification Opinion.
DNV Business Assurance Japan K.K. Sannomiya Bldg. South 11th Floor, 7-1-15, Goko-dori, Chuo-ku, Kobe 651-0087

Page 2 of 2

< Period Covered by Calculation and Verification >The period covered by calculation and verification of Water Data is from 1 April 2022 through 31 March 2023.

< Organization Boundary of Verification >The four corporates and five locations listed in the “Verification Scope” are the target and boundary of verification.

< Type of Water Data Verified: based on ISO 14046:2018, GRI 303:2018 >Water usage

Water discharge

Third party sources

Third party destinations

Fresh surface water

Fresh surface water

Seawater/Brackish surface water

Seawater/Brackish surface water

Groundwater - renewable

Groundwater

OthersOthers< Amount of Water Data Verified >DNVʼs opinion is that the Water Data results in the quantification of water usage and discharge are real,transparent and measurable. The reported values below are fully covered by the verification.
Furukawa Electric Co., Ltd., Hiratsuka Works
Usage (Ground Water, Municipal Water)︓65.6×103 m3
Discharge (Municipal Sewerage)︓65.6×103 m3
Furukawa Electric Co., Ltd., Mie Works
Usage (Ground Water)）︓1,653×103 m3
Discharge (River, Municipal Sewerage)︓1,015×103 m3
The Furukawa Battery Co., Ltd., Iwaki Plant
Usage (Minicipal Water, Industrial Water)270×103 m3
Discharge（River）︓97×103 m3
Furukawa Techno Material Co., Ltd.
Usage (Ground Water, Municipal Water):54.7×103 m3(Municipal Sewerage)︓52.3×103 m3
Furukawa Automotive Parts (Vietnam) Inc.
Usage (Municipal Water）165×103 m3
Discharge（Municipal Sewerage）︓132×103 m3< Verification Opinion >Unmodified Opinion
Modified Opinion
Adverse Opinion
This Verification Opinion is based on the information made available to us and the engagement conditions detailed above. Hence, DNV cannot guarantee the accuracy orcorrectness of the information. DNV cannot be held liable by any party relaying or acting upon this Verification Opinion.
DNV Business Assurance Japan K.K. Sannomiya Bldg. South 11th Floor, 7-1-15, Goko-dori, Chuo-ku, Kobe 651-0087