Compagnies des Alpes // 2019 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

l We veri fi ed that the Statement covers each category of information speci fi ed in part III of Article L.225 102 1 on social and environmental matters as well as the compliance with human rights and the fi ght against corruption and tax evasion; l We veri fi ed that the Statement includes an explanation of the reasons justifying the lack of information required by the 2 nd paragraph of section III of Article L. 225-102-1; l We veri fi ed that the Statement presents the business model and the main risks linked to the business activity of all the entity and all entities included in the consolidation scope, including when it seems relevant and proportional, the risks created by its business relations, its products or services as well as the policies, actions and results, including the key performance indicators; l We veri fi ed, when relevant with respect to the main risks or policies presented, that the Statement presents the information speci fi ed in part II of Article R. 225-105; l We assessed the procedures for selection and approval of risk management; l We inquired about the existence of internal control and risk management procedures put in place by the company; l We assessed the consistency of the results and key performance indicators used with respect to the main risks and policies presented; l We veri fi ed that the Statement includes a clear and reasoned explanation of the reasons justifying the lack of any policy concerning one or more of these risks; l We veri fi ed that the Statement covers the consolidated scope, i.e. all the companies included in the consolidation scope in compliance with Article L. 233-16 with the limits speci fi ed in the Statement; l We assessed the process for collection put in place by the entity aiming for exhaustiveness and the fairness of the Information; l We implemented, for the key performance indicators and the other quantitative results (1) that we considered as the most important: l analytical procedures consisting in checking the proper consolidation of the data collected as well as the consistency of their changes, l detailed tests based on sampling, consisting in verifying the proper application of the de fi nitions and procedures and in comparing the data with the documentary items. This work was carried out on the selection of contributing (2) entities covering between 18% and 34% of the consolidated data of the key performance indicators and results selected for these tests; l We consulted the documentary sources and conducted interviews to corroborate the qualitative information (actions and results) that we considered the most important; l We assessed the overall consistency of the Statement with respect to our knowledge of the company. We feel that the work we conducted using our professional judgement allows us to express a limited assurance conclusion; a higher level of assurance would have necessitated more extensive veri fi cation work. Means and resources Our work mobilised the skills of six people and was carried out between the months of September and December over a total working period of three weeks. We conducted approximately ten interviews with the persons responsible for the preparation of the Statement, representing in particular the Communications Department, the Human Resources Department and the Risk, Insurance, and Risk Management Department

(1) Percentage of work-study employees among FTEs: number of work-study employees during the fiscal year, total number of FTEs; Absenteeism rate: total number of days' leave, number of hours worked; Frequency rate: total number of occupational accidents with leave, number of hours worked; Severity rate: total number of days' leave for occupational accidents, number of hours worked; Number of training hours per FTE: number of training hours, number of FTEs; Number of professional qualifications awarded; Return rate of seasonal workers; Portion of renewable energies in total energy consumption: total electricity consumption, renewable energy consumption; Portion of fossil energy (of which gas and fossil fuels) in total energy consumption: total electricity consumption, consumption of fossil fuels; GHG emissions per visitor and per skier days: GHG emissions related to energy consumption, GHG emissions related to refrigerants, number of skier days, number of visitor days; Portion of tap water in total consumption and artificial snow-making: water consumption by type of source, water consumption linked to artificial snow, total water consumption; Cumulative number of Fauna and Flora audits as part of the Ski Area observatories since their creation. (2) Parc du Futuroscope, Société d’Aménagement de la Plagne, Grand Massif DSF and DSG (performance indicators relating to the environment only).

114

Compagnie des Alpes I 2019 Universal registration document