DNV verifies Wallenius Wilhelmsen’s fleet average CII (cgDist) for 2025 in Norway; 4.92 gCO2/GT-nm
DNV Headquarters, Veritasveien 1, P.O.Box 300, 1322 Høvik, Norway. Tel: +47 67 57 99 00. www.dnv.com Wallenius Wilhelmsen Fleet Average cgDist 2025 Statement VERIFICATION STATEMENT Statement no: Valid from: Valid to: 2026-0564-1 April 28, 2026 Current methodology revision Wallenius Wilhelmsen ASA VERIFICATION OF FLEET AVERAGE CII (cgDist) for 2025 Scope and objectives DNV AS, Maritime Advisory Norway (henceforth referred to as “DNV”) was commissioned by Wallenius Wilhelmsen ASA (henceforth referred to as “Wallenius Wilhelmsen”) to verify Wallenius Wilhelmsen’s calculated fleet average CII (cgDist) for 2025, this in connection to the KPI of their Sustainability-Linked Financing framework. This includes a verification of the calculation methodology of CII (cgDist) of the Controlled Fleet in gCO2 per GT-nautical mile for 2025, as well as to verify fleet average cgDist and a review of the verified IMO DCS data used as input for the calculations. Our methodology to achieve this is described under “Work Undertaken”. Responsibilities of the Management of Wallenius Wilhelmsen and DNV The management of Wallenius Wilhelmsen has provided the information and data used by DNV during the delivery of this review. Our statement represents an independent opinion and is intended to inform Wallenius Wilhelmsen management and other interested stakeholders as to how Wallenius Wilhelmsen’s actual cgDist performance based on the information provided to us. In our work we have relied on the information and the facts presented to us by Wallenius Wilhelmsen. DNV is not responsible for any aspect of the nominated assets referred to in this opinion and cannot be held liable if estimates, findings, opinions, or conclusions are incorrect. Thus, DNV shall not be held liable if any of the information or data provided by Wallenius Wilhelmsen management and used as a basis for this assessment were not correct or complete. Level of Assurance DNV has performed a limited assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 revised – ‘Assurance Engagements other than Audits and Reviews of Historical Financial Information’ (revised), issued by the International Auditing and Assurance Standards Board. This standard requires that we comply with ethical requirements and plan and perform the assurance engagement to obtain limited assurance. DNV applies its own management standards and compliance policies for quality control, in accordance with ISO/IEC 17029-1:2019 - Conformity Assessment Requirements for bodies providing audit and certification of management systems, and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. The procedures performed in a limited assurance engagement vary in nature and timing, and are less detailed than those undertaken during a reasonable assurance engagement, so the level of assurance obtained is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. We planned and performed our work to obtain the evidence we considered sufficient to provide a basis for our opinion, so that the risk of this conclusion being an error is reduced, but not reduced completely.
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