Declaration by the Executive Board

The Executive Board (EB) is responsible for the design and operation of the internal risk management and control systems. The management of each Gasunie unit conducted a self-assessment to determine the effectiveness of the design and functioning of the internal risk management and control systems. The results of these assessments are included in the Governance section.

In accordance with best practice provision 1.4.3 of the corporate governance code (updated in March 2025 for the risk management statement), the EB confirms that per 31-12-2025: 

• This report provides sufficient insights and overviews of failings in the operating effectiveness of the internal risk management and control systems in relation to strategic, operational, compliance and reporting risks (best practice provision 1.2.);   
• These systems provide reasonable assurance that the financial reporting do not contain any material misstatements; 
• These systems provide limited assurance that the sustainability statements including the General, Environmental, Social and Governance sustainability information do not contain material misstatements and was prepared in compliance with the European Sustainability Reporting Standards; 
• EB is not aware that the aforementioned systems do not provide sufficient comfort that the identified operational and compliance risks are effectively managed in line with the risk appetite; 
• Financial reporting has legitimately been prepared on a going concern basis, given the current state of affairs; and 
• This report describes the material risks as referred in the best practice provision 1.2.1 and uncertainties that are relevant to the assessment of the continuity for a period of 12 months following the publication of the report.

Please note that our internal risk management and control systems are unable to offer absolute assurance that the strategic, operational and reporting objectives will be fully achieved, or that laws and regulations are always complied with. Furthermore, the systems cannot prevent all human errors of judgments and mistakes. We continuously monitor the effectiveness of our internal risk management and control systems and processes and continue to work on further strengthening our internal control environment, including our IT systems and physical and cyber resilience.

The Executive Board,

Ms W.R. Terpstra*, Chair
Ms K.A. Slipper*
Mr J.A.F. Coenen
Mr M.W.M. van der Linden
Mr B.H.A.L. Leenders 

Groningen, 5 March 2026  

* Director required by the articles of association