on Fortum’s Greenhouse Gas Emissions To the Management of Fortum Corporation We have been engaged by Fortum Corporation (hereafter: Fortum) to provide a limited assurance on Fortum’s Greenhouse Gas Emissions (hereafter: GHG Emissions) broken down by scope 1, 2 and 3 for the reporting period of January 1, 2016 to December 31, 2016 (hereafter: GHG Emissions Disclosures) .