Compagnie des Alpes // 2020 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE Report by the independent third-party body on the consolidated statement of non-financial performance appearing in the management report

4.6 Report by the independent third-party body on the consolidated statement of non-financial performance appearing in the management report

(Fiscal year ended 30 September 2020) Dear Shareholders,

As an independent third-party body, member of the Mazars network, Statutory Auditor of Compagnie des Alpes, certified by COFRAC Inspection under number 3-1058 (scope of certification available on the website www.cofrac.fr), we hereby present our report on the consolidated Statement of Non-Financial Performance for the fiscal year ended 30 September 2020 (hereinafter the “Statement”), presented in the management report, in application of the legal and regulatory provisions of Articles L. 225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code.

Company’s responsibility

It is the responsibility of the Board of Directors to establish a Statement in compliance with applicable legal and regulatory provisions, including a presentation of the business model, a description of the main non-financial risks, a presentation of the policies applied concerning these risks as well as the results of these policies, including key performance indicators. The Statement was established in application of the Company’s procedures (hereinafter the “Standards”), the material elements of which are presented in the Statement.

Independence and quality control

Our independence is defined in Article L. 822-11-3 of the French Commercial Code and the code of ethics of our profession. In addition, we have put in place a system of quality control including documented policies and procedures whose aim is to ensure compliance with applicable legal and regulatory requirements, ethical requirements and professional standards.

Responsibility of the independent third party

On the basis of our work, our responsibility is to provide a reasoned basis for our limited assurance conclusion on: l the compliance of the Statement with the provisions specified in Article R. 225-105 of the French Commercial Code; l the fairness of the information provided in application of section 3 of parts I and II of Article R. 225-105 of the French Commercial Code, i.e. the results of the policies, including the key performance indicators, and the actions, relating to the main risks, hereinafter the “Information”. However, it is not our responsibility to express an opinion on the Company’s compliance with other applicable legal and regulatory provisions, particularly with regard to the vigilance plan and the fight against corruption and tax evasion, nor on the compliance of its products and services with applicable regulations. Nature and scope of our work Our work described below was carried out in accordance with the provisions of Articles A. 225-1 et seq . of the French Commercial Code, the professional doctrine of the Compagnie Nationale des Commissaires aux Comptes relating to this intervention and the international standard ISAE 3000 (1) : l we took note of the activity of all the entities included in the scope of consolidation and the description of the main risks; l we assessed the appropriate character of the Standards with respect to its relevance, its exhaustiveness, its reliability, its neutrality and its clarity, taking into consideration, as applicable, the good practices in the sector; l we verified that the Statement covers each category of information specified in part III of Article L. 225-102-1 on social and environmental matters as well as the compliance with human rights and the fight against corruption and tax evasion;

(1) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information.

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Compagnie des Alpes I 2020 Universal registration document