DERICHEBOURG - Universal registration document 2019-2020

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CSR report (serving as statement of extra-financial performance) Report by the independent third party organization on the consolidated statement of extra-financial performance

Report by the independent third party organization 1.9 on the consolidated statement of extra-financial performance

To the shareholders’meeting, As an independent third party organizationaccredited by COFRAC under number 3-1681(accreditationscope available on the site www.cofrac.fr) and member of the network of one of the independent auditors of your Company (hereinafter the “entity”), we hereby report to you on the consolidatedstatement of extra-financialperformancefor the fiscal year ended September 30,2020 (hereinafter the “Statement”),as presented in the managementreport under the provisionsof Articles L. 225-102-1,R. 225-105and R. 225-105-1of the FrenchCommercialCode. Responsibility ofthe entity The Board of Directors is responsiblefor preparinga Statementin accordancewith the legal and regulatoryprovisions,includinga presentationof the businessmodel, a descriptionof the main extra-financialrisks, a presentationof the policies applied in respect of these risks and the results of these policies, includingkey performanceindicators. The Statement was prepared in application of entity procedures (hereinafter the “Standards”),of which the significant items are presented in the Statementand on request from the entity’s registeredoffice. Independence and Quality Control Our independence is defined by provisions stipulated in Article L. 822-11-3of the French Commercial Code and the code of ethics for the independentauditor profession.Furthermore,we have implementeda quality control system that includes documentedpolicies and proceduresthat aim to ensure compliancewith applicablelaws and regulations,ethical rules and professionalstandards. the fair presentationof the informationprovided in application of 3° of I and II of Article R. 225-105of the French Commercial Code, i.e. the p results of the policies, includingthe key performanceindicators,and the actions,with respect to the main risks, hereafterthe “Information”. However,it is not our responsibilityto commenton: ● complianceby the entity with any other applicablelegal and regulatoryprovisions, in particular in terms of any vigilanceplan and the fight against ● corruption; nor on the complianceof productsand serviceswith applicableregulations. ● Nature andscope of the work Our work as describedbelowhas been carriedout in accordancewith the provisionsof ArticlesA. 225-1 et seq. of the FrenchCommercialCode, with the professional guidance issued by the national auditing body (Compagnie nationale des commissaires aux comptes) relating to this type of engagementand with the ISAE 3000 internationalstandard (1) : we have taken note of all entities includedin the consolidationscope, and of the main risks; p we have assessed the appropriatenature of the Standards in terms of their relevance, completeness,reliability, neutrality and comprehensibility, p taking into account sector best practice,where applicable; we have verified that the Statementcovers each categoryof disclosuresstipulatedin III of Article L. 225-102-1in social and environmentalterms as p well as respect for human rights and the fight against corruptionand tax evasion; we have verified that the Statement presents the informationrequired under II of Article R. 225-105when it is relevant with regard to the main p risks and includes, where applicable, an explanationof the reasons for the absence of the informationrequired by paragraph2 of III of Article L. 225-102-1; we have verified that the Statement presents the business model and a descriptionof the main risks associatedwith all entities included in the p consolidationscope, including, where relevant and proportionate, the risks created by its business relations, products or services as well as the policiesand results includingkey performanceindicatorscoveringthe main risks; Responsibility ofthe third partyindependentorganization Based on our work, our role is to providea reasonedopinionexpressinga conclusionwithmoderateassuranceon: the Statement’scompliancewith the provisionsstipulatedin Article R. 225-105of the FrenchCommercialCode; p

ISAE 3000 - Assurance engagementsother than audits or reviews of historical financial information (1)

DERICHEBOURG p 2019/2020 Universal Registration Document 57