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
NATURE AND SCOPE OF WORK We have planned and performed our work taking account of the risk of material misstatement with regard to Information. We believe that the procedures we have undertaken, to the best p of our professional judgement, provide a sufficient basis for our limited assurance conclusion: we familiarised ourselves with the business of all entities in the p consolidated group, and the overview of key risks; we assessed the suitability of the Guidelines in terms of their p relevance, completeness, reliability, impartiality and comprehensibility, taking industry best practice into account where applicable; we checked that the Statement covers each category of disclosure p stipulated in the third paragraph of Article L. 225-102-1 in relation to labour-related and environmental information, as well as respect for human rights, anti-corruption measures and the prevention of tax evasion; we checked that the Statement presents the information laid p down in paragraph II of Article R. 225-105 where that information is relevant to the key risks, and that it includes, as the case may be, a reasoned explanation for the absence of any information required by the second subparagraph of paragraph III of Article L. 225-102-1; we checked that the Statement includes an overview of the p business model and key risks associated with the business of all entities in the consolidated group (Commentaire: VF: imprécision apparente corrigée ici), including, where relevant and proportionate, risks arising from its business relationships, products and services, as well as policies, actions and results, including key performance indicators; we consulted source documents and carried out interviews to: p assess the process used to identify and confirm key risks and • the extent to which results, including key performance indicators selected, are consistent with the key risks and policies presented; and corroborate the qualitative information (actions and results) we • considered most important, presented in Annex 1. For risks relating to difficulties in attracting, developing and retaining talent and/or loss of key roles, our work was carried out at the level of the consolidating entity and at a selection of entities (see Annex). we checked that the Statement covers the consolidated group, p i.e. all entities falling within the scope of consolidation in accordance with Article L. 233-16, within the limits specified in the Statement;
about whether the information selected by the entity (1) has been prepared, in all material respects, in accordance with the Guidelines. It is not our responsibility to issue an opinion on whether: p the entity complies with other applicable legal and regulatory p provisions, notably as regards the information required by Article 8 of Regulation (EU) 2020/852 (green taxonomy), the vigilance plan, anti-corruption measures and the prevention of tax evasion; the information required by Article 8 of Regulation (EU) p 2020/852 (green taxonomy) is accurate; products and services comply with applicable regulations. p (Commentaire: VF: supprimer le point en trop) REGULATORY REQUIREMENTS AND APPLICABLE PROFESSIONAL STANDARDS Our work described below was carried out in accordance with the provisions of Articles A. 225-1 et seq. of the French Commercial Code establishing the manner in which an independent third party should fulfil its engagement, with industry policy issued by the CNCC for this type of engagement in lieu of a verification programme and with the revised International Standard on Assurance Engagements (ISAE) 3000. INDEPENDENCE AND QUALITY CONTROL Our independence is enshrined in the provisions of Article L. 822-11 of the French Commercial Code and the French Code of Ethics for Statutory Auditors. We have also implemented a quality control system comprising documented policies and procedures for ensuring compliance with ethical and professional standards, and the applicable legal and regulatory requirements of the CNCC for this type of engagement. MEANS AND RESOURCES Our work was carried out by a team of 7 people between October 2021 and February 2022 and required a total of 10 weeks. To help us with our work, we have called on our specialists in sustainable development and social responsibility. We conducted around ten interviews with individuals responsible for preparing the Statement, notably representing the Human Resources and Sustainable Development departments.
List of information reviewed on a reasonable assurance basis. (1)
SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021
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