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

we consulteddocumentarysourcesand conductedinterviewsin order to: p assess the process for selectingand validatingthe main risks as well as the consistencyof results and key performanceindicatorsselected in view of ● the main risks and policiespresented,and corroborate the qualitative information (actions and results) that we considered the most significant presented in Appendix 1. For the ● anti-corruptionrisk, our work was carried out at the level of the consolidatingentity, while for the other risks work was carried out at the level of the consolidatingentity and in the followingentities:AFMRecyclage,DerichebourgFacility Services (Portugal); we have verified that the Statement covers the consolidated scope, i.e. all entities included in the consolidation scope in accordance with p Article L. 233-16with the limits specifiedin the Statement; we have reviewed the internal control and risk managementprocedures implementedby the entity and have assessed the process for collecting p informationto ensure that it is completeand accurate; for the key performanceindicators and the other quantitativeresults that we considered the most significant presented in Appendix 1, we have p implemented: analyticalproceduresto verify the correct consolidationof the collecteddata as well as the consistencyof 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 carriedout for a selectionof contributingentities listed above, which cover between11%and 38%of the consolidated data selected for these tests (13% of the workforce, 17% of workplace accidents with lost time, 11% of fuel consumption,12% of electricity consumptionand 38%of shredderresidue); we have assessedthe consistencyof the whole Statementcomparedto our knowledgeof all entities includedin the scope of consolidation. p We consider that the work that we carried out in exercisingour professional judgment allows us to provide a conclusionof moderate assurance; a higher level of assurancewouldhave requiredmore extensiveverificationwork. Means and resources Our workwas conductedby a skilled teamof four peoplebetweenJuly and December 2020,and lasted for approximatelyten weeks. We conductedthree interviewswith the people responsiblefor preparing the Statementprimarily representingthe QSE-CSR, Human Resources and Financial. 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 accordancewith the Standards. Comments Without calling into question the conclusionexpressed above and in accordancewith the provisions of Article A. 225-3 of the French Commercial Code, wemake the following comment: the CSrRoadmap ispartially deployedin international subsidiariesr,epresenting31% ofregisteredemployees.

Paris-LaDéfense,December 3,2020

Independentthird party organization EY et Associés

Jean-FrançoisBélorgey Partner

PhilippeAubain ManagingPartner SustainableDevelopment

DERICHEBOURG p 2019/2020 Universal Registration Document 58