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CONTENT SUSTAINABILITY AT TRUE LIVING RIGHT LIVING WELL LIVING TOGETHER APPENDIX 83

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During the assurance engagement, TUVN adopted a risk-based approach, concentrating on verification efforts on the significant TRUE’s
context and its stakeholders. TUVN has sample locations namely some network locations, office locations and some shop locations, while
Independent Assurance Statement all locations were verified by remote technic. TUVN verified the statements and claims made in the Report and assessed the robustness of
the underlying data management system, information flows and controls. In doing so
• TUVN reviewed the approach adopted by TRUE for the stakeholder engagement and materiality process. TUVN performed limited
internal stakeholder engagement to verify the qualitative statements made in the Report;
• TUVN verified the sustainability-related statements and claims made in the Report and assessed the robustness of the data
management system, information flow and controls;
Introduction and Engagement • TUVN examined and reviewed the documents, data and other information made available by TRUE for the reported disclosures
including the Disclosure on Management Approach and performance indicators;
• TUVN conducted interviews with key representatives including data owners and decision-makers from different functions of the
TRUE CORPORATION PUBLIC COMPANY LIMITED (hereafter ‘TRUE’) commissioned TÜV NORD (Thailand) Ltd. (hereafter ‘TUVN’) for Company during the verification;
Sustainability Assurance Engagement. TUV NORD provides independent assurance on TRUE’s sustainability report, (hereinafter ‘the • TUVN performed sample-based reviews of the mechanisms for implementing the sustainability related policies, as described in
Report’), for the applied reporting period for the calendar year 2025. The assurance engagement was carried out in accordance with the TRUE’s Sustainability Report;
Global Reporting Initiative (GRI) Standards at a limited level of assurance, TUVN’s verification procedures are based on current best
practices and are aligned with ISAE 3000 and ISAE 3410 (limited assurance). The Report covers TRUE’s Sustainability Report for the period • TUVN verified sample-based checks of the processes for generating, gathering and managing the quantitative data and qualitative
1st January 2025 to 31st December 2025. The desk review was conducted in February 2026, all verification activities and interviews were information included in the Report for the reporting period;
carried out from February 2026 through March 2026.
Opportunities for Improvement
Scope, Boundary and Limitations of Assurance There is not any opportunity raised in this reporting period.
Conclusions
The scope of the assurance includes Sustainability Report indicators in the report as specified disclosures required by GRI. In particular,
the assurance engagement includes the following: The Report was prepared based on the GRI Standards Reporting Principles and Standard Disclosures ‘in accordance’ with the GRI
Standards 2021. In our opinion, based on the scope of this assurance engagement, the disclosures on sustainability performance
• Verification of the Report content, principles as mentioned in the GRI Standards,
reported in the Report along with the referenced information provide a fair representation of the material aspects, related strategies, and
• Review of the policies, initiatives, practices, and performance described in the Report, performance indicators, and meets the general content and quality requirements of the GRI Standards 2021.
• Verification of the reliability of the GRI Standards Disclosure on the Environmental and Social indicators and GRI’s sector guidance - • Disclosures: TUVN is of the opinion that the reported disclosures generally meet the GRI Standards reporting requirements for
TELECOMMUNICATION SECTOR SPECIFIC INDICATORS (disclosures are tabulated below) ‘in accordance’- Core reporting criteria. Organization refers to general disclosure to report contextual information about an
organization while the Management Approach is discussed to report the management approach for each material topic.
• Specified information was based on material determination and needs to be meaningful to the intended users, • Topic Specific Standard: TUVN is of the opinion that the reported specific disclosures for each material topic generally meet
the GRI Standards reporting requirements for ‘in accordance’- Core reporting criteria.
• Confirmation of the fulfilment of the GRI Standards 2021, as declared by the management of TRUE.
The following material aspects were verified by the assurance team:
The independent assurance is not meant to provide any consultation to the reporting organization. However, stated requests for
clarifications and/or corrective actions may provide input for improvement of the sustainability report. The sustainability report boundary Material aspects GRI Disclosure Number
encompasses.
The reporting aspect boundaries are set out in the Report covering the sustainability performance of 4 mains businesses and group Approach to stakeholder engagement GRI 2-29
investment structure in line with TRUE PUBLIC COMPANY LIMITED’s Annual Report 2025.
Energy consumption within the organization GRI 302-1
Our engagement did not include an assessment of the adequacy or the effectiveness of TRUE’s strategy or management of sustainability Water withdrawal GRI 303-3
related issues. During the assurance process, TUVN did not come across the limitations to the scope of the agreed assurance
engagement. No external stakeholders were interviewed as part of the sustainability engagement for the reporting period. Direct (Scope 1) GHG emissions GRI 305-1
Indirect (Scope 2) GHG emissions GRI 305-2
Verification Methodology Indirect (Scope 3) GHG emissions GRI 305-3
•
Cat.1 Purchased Goods and Service
• Cat.3 Fuel and energy-related activities
This assurance engagement was planned and carried out in accordance with the GRI Standards, ISAE 3000 and ISAE 3410. The Report • Cat.5 Waste Generate from Operation
was evaluated against the following criteria,
• Cat.11 Use of sold products

• International Standard on Assurance Engagement ISAE 3000 Assurance Engagements Other than Audits or Reviews of Historical GHG emissions intensity GRI 305-4
Financial Information and ISAE 3410 Assurance Engagements on Greenhouse Gas Statements
Waste generated GRI 306-3
• Application of the principles and requirements of the Global Reporting Initiative Standards. Waste diverted from disposal GRI 306-4

Waste detected to disposal GRI 306-5
TUV NORD (Thailand) Ltd. TUV NORD (Thailand) Ltd.
1858/103-104, 23rd Floor, Interlink Tower, 1858/103-104, 23rd Floor, Interlink Tower,
Debaratna Road, Bangna Tai, Bangna, Debaratna Road, Bangna Tai, Bangna,
Bangkok 10260 Thailand Bangkok 10260 Thailand
Tel: +66 2751 4050 Tel: +66 2751 4050
Fax: +66 2751 4048 Fax: +66 2751 4048
thailand@tuv-nord.com thailand@tuv-nord.com
www.tuv-nord.com/th www.tuv-nord.com/th