2021 Universal Registration Document

4 CORPORATE RESPONSIBILITY Report by the independent third party of the consolidated statement of non-financial performance presented in the Management Report Report by the independent third party 8. of the consolidated statement of non-financial performance presented in the Management Report

To the Shareholders, In our capacity as an independent third party, member of the Mazars network and a Statutory Auditor of Sopra Steria Group, certified by COFRAC Inspection under number 3-1058 (scope of certification available on www.cofrac.fr), we have conducted work in order to formulate a reasoned opinion expressing limited assurance about the historical information (observed or extrapolated) provided in the consolidated statement of non-financial performance, as well as at the Company’s request and outside the scope of accreditation, reasonable assurance about a selection of information, prepared in accordance with the entity’s procedures (hereinafter the “Guidelines”) for the financial year ended 31 December 2021 (hereinafter the “Information” and the “Statement”), presented in the Group’s Management Report, pursuant to the provisions of Articles L. 225 102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code (Code de Commerce). CONCLUSION Based on the procedures implemented, as described in the section “Nature and scope of work” and the information collected, we did not identify any material misstatement that would cause us to conclude that the consolidated statement of non-financial performance is not consistent with applicable regulatory provisions and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines. Regarding the information selected by the Company and identified by the symbol √, we performed, at the request of the Company and in line with its proactive approach, the same types of procedure as those described in the “Nature and scope of work” section above for the key performance indicators and the other quantitative results that we considered to be the most important, but in a more in-depth manner, in particular with respect to the number of tests conducted. The selected sample thus represents an average of 50% of the workforce and between 37% and 89% of environmental data identified by the symbol ✔ . We believe that these procedures enable us to express a reasonable assurance conclusion with respect to the information selected by the Company and identified by the symbol ✔ . CONCLUSION In our opinion, the information selected by the Company and identified by the symbol ✔ has been prepared, in all material respects, in accordance with the Guidelines. REASONABLE ASSURANCE REPORT ON SELECTED CSR INFORMATION

PREPARATION OF THE STATEMENT OF NON-FINANCIAL PERFORMANCE As there is no generally accepted and commonly used reference framework or established practices for assessing and measuring the Information, different but acceptable measurement techniques can be used that may affect comparisons between entities and over time. The Information should therefore be read and understood in reference to the Guidelines, the significant elements of which are set out in the Statement. INHERENT LIMITATIONS TO PREPARING INFORMATION Information may be subject to uncertainties relating to the level of scientific or economic knowledge and the quality of external data used. Some information is sensitive to choices of methodology, assumptions and/or estimates used to prepare this information and set out in the Statement. RESPONSIBILITY OF THE COMPANY The Board of Directors is responsible for: selecting or drawing up appropriate criteria for the preparation of p the Information; drawing up a Statement complying with legal and regulatory p provisions, including an overview of the business model, a description of the main non-financial risks, an overview of policies adopted in light of those risks and the results of those policies, including key performance indicators and the information laid down in Article 8 of Regulation (EU) 2020/852 (green taxonomy); as well as implementing the internal controls it deems necessary p to prepare Information that is free of material misstatement, whether due to fraud or error. The Statement has been prepared in accordance with the entity’s Guidelines, as mentioned above. RESPONSIBILITY OF THE INDEPENDENT THIRD PARTY On the basis of our work, it is our responsibility to formulate a reasoned opinion expressing limited assurance as to: the Statement’s compliance with the provisions laid down in p Article R. 225-105 of the French Commercial Code; the fair presentation of historical information (recognised or p extrapolated) provided pursuant to Point 3 of Paragraphs I and II of Article R. 225-105 of the French Commercial Code, namely the results of policies, including key performance indicators, and actions relating to the key risks. As it is our duty to formulate an independent conclusion on the Information as prepared by management, we are not authorised to be involved in preparing this Information, as this could compromise our independence. It is also our responsibility, at the entity’s request and outside the scope of accreditation, to express a reasonable assurance opinion

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021