AUDITORS’ LIMITED ASSURANCE REPORT INDEPENDENT PRACTITIONER’S LIMITED ASSURANCE REPORT on selected indicators in the 2023 Sustainability Report to the Board of Directors of Hilti Aktiengesellschaft, Schaan We have been engaged by Board of Directors to perform Inherent limitations Independence and quality management assurance procedures to provide limited assurance on selected indicators in the 2023 Sustainability Report The accuracy and completeness of the selected We are independent of the Hilti Aktiengesellschaft (including the GHG statement) of Hilti Aktiengesellschaft indicators (including the GHG statement) are subject in accordance with the International Code of Ethics for the period from 1 January 2023 to 31 December to inherent limitations given their nature and methods for Professional Accountants (including International 2023. The selected indicators will be published in the for determining, calculating and estimating such data. Independence Standards) issued by the International Sustainability Report 2023. In addition, the quanti昀椀cation of the selected indicators Ethics Standards Board for Accountants (IESBA Code). (including the GHG statement) is subject to inherent We have ful昀椀lled our other ethical responsibilities in The following selected 2023 indicators were subject to uncertainty because of incomplete scienti昀椀c knowledge accordance with the IESBA Code, which is founded our engagement (“selected indicators”): used to determine factors related to the selected on fundamental principles of integrity, objectivity, indicators (including the GHG statement) and the professional competence and due care, con昀椀dentiality • Environment (pages 18,19 and 29 of the values needed to combine e.g. emissions of different and professional behaviour. 2023 Sustainability report) gases. Our assurance report will therefore have to be • Table “Energy consumption”; read in connection with the suitable criteria used by PricewaterhouseCoopers AG applies International • Total Scope 1, Scope 2 GHG emissions and Total Hilti Aktiengesellschaft. Standard on Quality Management 1, which requires Scope 3 emissions in table “CO emissions” the 昀椀rm to design, implement and operate a system of 22 quality management including policies or procedures • Total Water consumption in plants Board of Directors’ responsibility regarding compliance with ethical requirements, • People (page 54 of the 2023 Sustainability report) The Board of Directors of Hilti Aktiengesellschaft professional standards and applicable legal and • Employee Health and Safety – table “Employee is responsible for preparing and presenting the regulatory requirements. accidents during work” Environment and People in accordance with the suitable criteria. This responsibility includes the Practitioner’s responsibility The 2023 Sustainability Report was prepared by design, implementation and maintenance of the the Management of Hilti Aktiengesellschaft (the internal control system related to the preparation of Our responsibility is to perform an assurance ‘Company’) based on the guidelines for sustainability the selected indicators (including the GHG statement) limited engagement and to express a conclusion reporting of the Global Reporting Initiative, the “GRI that are free from material misstatement, whether due on the Environment and People (including the Standards” (latest versions) and the Greenhouse Gas to fraud or error. Furthermore, the Board of Directors GHG statement). We conducted our engagement (GHG) Protocol Corporate Standard. The Company is responsible for the selection and application of the in accordance with the International Standard on presents its Basis of reporting in the section “About this suitable criteria. Assurance Engagements (ISAE) 3000 (Revised) Report” in the 2023 Sustainability Report, from page ‘Assurance engagements other than audits or 65 to 67 (the “suitable Criteria”).