Derichebourg // 2020-2021 Universal Registration Document

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Extra-financial performance Report by the independent third party organization on the consolidated statement of extra-financial performance

we consulted documentary sources and conducted interviews in order to: assess the process for selecting and validating the main risks as well as the consistency of results and key performance indicators selected in view of ● the main risks and policies presented, and corroborate the qualitative information (actions and results) that we considered the most significant presented in Appendix 1. For certain risks ● (anti-corruption, shredder residue recovery, service excellence), our work was carried out at the level of the consolidating entity, while for the other risks work was carried out at the level of the consolidating entity and in the following entities: Derichebourg Énergie, Derichebourg Propreté, Derichebourg España; we have verified that the Statement covers the consolidated scope, i.e. all entities included in the consolidation scope in accordance with Article L. 233-16 with the limits specified in the Statement; we have reviewed the internal control and risk management procedures implemented by the entity and have assessed the process for collecting information to ensure that it is complete and accurate; for the key performance indicators and the other quantitative results that we considered the most significant presented in Appendix 1, we have implemented: analytical procedures to verify the correct consolidation of the collected data as well as the consistency of their changes, ● detailed tests based on surveys, to verify the correct application of the definitions and procedures and reconcile the data with the supporting ● documents. This work was carried out for a selection of contributing entities listed above, which cover between 17% and 51% of the consolidated data selected for these tests (51% of the workforce, 35% of workplace accidents with lost time and 17% of fuel consumption); we have assessed the consistency of the whole Statement compared to our knowledge of all entities included in the scope of consolidation; we consider that the work that we carried out in exercising our professional judgment allows us to provide a conclusion of moderate assurance; a higher level of assurance would have required more extensive verification work. Means and resources Our work was conducted by a skilled team of five people between July and December 2021, and lasted for ten weeks. We conducted three interviews with the people responsible for preparing the Statement primarily representing the QSE-CSR, transport, Human Resources and Finance Departments. Conclusion Based on this work, we have not detected any material misstatements that could call into question the fact that the consolidated Statement of extra-financial performance complies with the applicable regulatory provisions and that the Information, taken as a whole, is fairly presented in accordance with the Standards. Comments Without calling into question the conclusion expressed above and in accordance with the provisions of Article A. 225-3 of the French Commercial Code, we make the following comment: the CSR roadmap is partially rolled out to international subsidiaries, representing 31% of registered employees and 31% of revenue.

Paris-La Défense, December 7, 2021.

The independent third party organization EY et Associés

Philippe Aubain, Partner, Sustainable Development

DERICHEBOURG 2020/2021 Universal Registration Document 91