To the Management of Fortum Corporation We have been engaged by Fortum Corporation (hereafter: Fortum) to provide a limited assurance on Fortum’s selected Greenhouse Gas Emissions disclosures (Scope principles according to the requirements published by CDP (Verification of Climate Data) for the reporting period of January 1, 2020 to December 31, 2020 (hereafter: GHG Emissions Disclosures).