Limited Assurance Report of the Independent Practitioner Regarding Sustainability Information1
To Deutsche Telekom AG, Bonn/Germany
Engagement We have performed a limited assurance engagement on the disclosures marked with the symbol in the Corporate Responsibility Report of Deutsche Telekom AG, Bonn/Germany (“the Company”), for the period from 1 January to 31 December 2022 (“sustainability report”). Our engagement solely covers the disclosures marked with the symbol .
Our engagement does not cover the paragraphs not marked with the symbol , or other disclosures in the sustainability report of the Company.
Responsibilities of the Executive Directors The executive directors of the Company are responsible for the preparation of the sustainability report in accordance with the principles stated in the Sustainability Reporting Standards of the Global Reporting Initiative (hereafter referred to as “GRI Criteria”) and for the selection of the disclosures to be assessed.
These responsibilities of the Company’s executive directors include the selection and application of appropriate methods for sustainability reporting and the use of assumptions and estimates for individual sustainability disclosures which are reasonable under the given circumstances. In addition, the executive directors are responsible for such internal control as they have determined necessary to enable the preparation of a sustainability report that is free from material misstatement, whether due to fraud (fraudulent non-financial reporting) or error.
The preciseness and completeness of environmental data of the sustainability reporting is subject to inherent restrictions resulting from the way how the data was collected and calculated and from assumptions made.
Independence and Quality Assurance of the Audit Firm We have fulfilled the requirements of German professional law on independence and further professional rules of conduct.
Our audit firm applies the national statutory rules and professional announcements – particularly of the “Professional Charter for German Public Auditors and German Sworn Auditors” (BS WP/vBP) and of the IDW Quality Assurance Standard: Quality Assurance Requirements in Audit Practices (IDW QS 1) promulgated by the Institut der Wirtschaftsprüfer (IDW) and does therefore maintain a comprehensive quality assurance system comprising documented regulations and measures in respect of compliance with professional rules of conduct, professional standards, as well as relevant statutory and other legal requirements.
Responsibilities of the Independent Practitioner Our responsibility is to express a conclusion on the disclosures marked with the symbol in the sustainability report based on our work performed within our limited assurance engagement.
Our engagement does not cover the paragraphs not marked with the symbol , or other disclosures in the sustainability report of the Company.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the IAASB. This standard requires that we plan and perform the assurance engagement so that we can conclude with limited assurance whether matters have come to our attention that cause us to believe that the disclosures marked with the symbol in the Company’s sustainability report for the period from 1 January to 31 December 2022 have not been prepared, in all material respects, in accordance with the relevant GRI Criteria. However, we do not issue a separate conclusion on each marked disclosure.
The procedures performed in a limited assurance engagement are less 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. The choice of assurance work is subject to the practitioner’s professional judgement.
Within the scope of our limited assurance engagement, which we mostly performed between October 2022 and March 2023, we performed, among others, the following procedures and other work:
Obtaining an understanding of the structure of the sustainability organisation of the Group, and of the stakeholders’ engagement,
Inquiries of relevant personnel involved in the preparation process of the sustainability report about the preparation process, about the internal control relating to this process and about disclosures in the sustainability report,
Identification of potential risks of material misstatement in the sustainability report,
Analytical assessment of selected disclosures in the sustainability report,
Examination of processes to collect, control, analyse and aggregate selected data at different sites of the Company on a sample basis,
Comparison of selected disclosures with corresponding data in the consolidated financial statements and the combined management report,
Assessment of the overall presentation of the selected disclosures in the sustainability report.
Practitioner’s Conclusion Based on the work performed and the evidence obtained, nothing has come to our attention that causes us to believe that the disclosures marked with the symbol in the Company’s sustainability report for the period from 1 January to 31 December 2022 have not been prepared, in all material respects, in accordance with the relevant GRI Criteria.
Restriction of Use We issue this report as stipulated in the engagement letter agreed with the Company (including the “General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (German Public Audi-tors and Public Audit Firms)” as of1 January 2017 promulgated by the Institut der Wirtschaftsprüfer (IDW)). We draw attention to the fact that the assurance engagement was performed for the purposes of the Company and the report is solely designed for informing the Company about the findings of the assurance engagement. Therefore, it may not be suitable for another than the aforementioned purpose. Hence, this report should not be used by third parties as a basis for any (asset) decision.
We are liable solely to the Company. However, we do not assume any responsibility to third parties. Our conclusion was not modified in this respect.
Düsseldorf/Germany,30 March 2023
Deloitte GmbH Wirtschaftsprüfungsgesellschaft
Dr Tim Hoffmann Dr Matthias Schmidt Wirtschaftsprüfer (German Public Auditor)
Limited Assurance Report of the Independent Practitioner Regarding Sustainability Information1
To Deutsche Telekom AG, Bonn/Germany
Engagement
in the Corporate Responsibility Report of Deutsche Telekom AG, Bonn/Germany (“the Company”), for the period from 1 January to 31 December 2022 (“sustainability report”). Our engagement solely covers the disclosures marked with the symbol 
.
We have performed a limited assurance engagement on the disclosures marked with the symbol
Our engagement does not cover the paragraphs not marked with the symbol
, or other disclosures in the sustainability report of the Company.
Responsibilities of the Executive Directors
The executive directors of the Company are responsible for the preparation of the sustainability report in accordance with the principles stated in the Sustainability Reporting Standards of the Global Reporting Initiative (hereafter referred to as “GRI Criteria”) and for the selection of the disclosures to be assessed.
These responsibilities of the Company’s executive directors include the selection and application of appropriate methods for sustainability reporting and the use of assumptions and estimates for individual sustainability disclosures which are reasonable under the given circumstances. In addition, the executive directors are responsible for such internal control as they have determined necessary to enable the preparation of a sustainability report that is free from material misstatement, whether due to fraud (fraudulent non-financial reporting) or error.
The preciseness and completeness of environmental data of the sustainability reporting is subject to inherent restrictions resulting from the way how the data was collected and calculated and from assumptions made.
Independence and Quality Assurance of the Audit
Firm
We have fulfilled the requirements of German professional law on independence and further professional rules of conduct.
Our audit firm applies the national statutory rules and professional announcements – particularly of the “Professional Charter for German Public Auditors and German Sworn Auditors” (BS WP/vBP) and of the IDW Quality Assurance Standard: Quality Assurance Requirements in Audit Practices (IDW QS 1) promulgated by the Institut der Wirtschaftsprüfer (IDW) and does therefore maintain a comprehensive quality assurance system comprising documented regulations and measures in respect of compliance with professional rules of conduct, professional standards, as well as relevant statutory and other legal requirements.
Responsibilities of the Independent Practitioner
in the sustainability report based on our work performed within our limited assurance engagement.
Our responsibility is to express a conclusion on the disclosures marked with the symbol
Our engagement does not cover the paragraphs not marked with the symbol
, or other disclosures in the sustainability report of the Company.
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the IAASB. This standard requires that we plan and perform the assurance engagement so that we can conclude with limited assurance whether matters have come to our attention that cause us to believe that the disclosures marked with the symbol
in the Company’s sustainability report for the period from 1 January to 31 December 2022 have not been prepared, in all material respects, in accordance with the relevant GRI Criteria. However, we do not issue a separate conclusion on each marked disclosure.
The procedures performed in a limited assurance engagement are less 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. The choice of assurance work is subject to the practitioner’s professional judgement.
Within the scope of our limited assurance engagement, which we mostly performed between October 2022 and March 2023, we performed, among others, the following procedures and other work:
Practitioner’s Conclusion
in the Company’s sustainability report for the period from 1 January to 31 December 2022 have not been prepared, in all material respects, in accordance with the relevant GRI Criteria.
Based on the work performed and the evidence obtained, nothing has come to our attention that causes us to believe that the disclosures marked with the symbol
Restriction of Use
We issue this report as stipulated in the engagement letter agreed with the Company (including the “General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (German Public Audi-tors and Public Audit Firms)” as of 1 January 2017 promulgated by the Institut der Wirtschaftsprüfer (IDW)). We draw attention to the fact that the assurance engagement was performed for the purposes of the Company and the report is solely designed for informing the Company about the findings of the assurance engagement. Therefore, it may not be suitable for another than the aforementioned purpose. Hence, this report should not be used by third parties as a basis for any (asset) decision.
We are liable solely to the Company. However, we do not assume any responsibility to third parties. Our conclusion was not modified in this respect.
Düsseldorf/Germany, 30 March 2023
Deloitte GmbH
Wirtschaftsprüfungsgesellschaft
Dr Tim Hoffmann Dr Matthias Schmidt
Wirtschaftsprüfer
(German Public Auditor)
1Translation: German version prevails
Reporting against standardsGlobal Reporting Initiative (GRI)