Eurazeo / 2019 Universal Registration Document

Eurazeo Corporate Social Responsibility Statutory Auditors' reports

REASONABLE ASSURANCE REPORT BYONE OF THE STATUTORY AUDITORS 3.5.2. ON A SELECTION OF LABORAND ENVIRONMENTAL INFORMATION PROVIDED IN THE MANAGEMENTREPORT Year endedDecember 31, 2019 This is a free translation into English of the Statutory Auditor’s report issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standardsapplicable inFrance. To the Shareholders, Pursuant to a request made and in our capacity as Statutory Auditor of Eurazeo SE (hereinafter“Eurazeo”),we have carried out certain verification work in order to be able to provide reasonableassuranceconcerninga selectionof social and environmentalinformationprovided in Eurazeo SE's 2019managementreport in the “Eurazeo's CorporateSocial Responsibility” section. The socialinformationselectedby Eurazeo coversEurazeo'sscope of consolidation,excludinginvestments,and is as follows: workforce at December 31, 2019 (men/women, FTEs/full-time employees, part-time, permanent/non-permanent) and employee turnover • during the year hours of training and numberof employees trained and trainingcosts; • rate of absenteeism. • The environmentalinformationselectedby Eurazeo coversEurazeo's scopeof consolidation,excluding investments,and is as follows: energy consumption, including electricity, renewableenergies,combustiblesand fuel; • greenhouse gasemissions,scopes 1, 2 and 3; • water consumption and wasteproduction. • This information was prepared under the responsibility of Eurazeo's CSR (Corporate Social Responsibility) Department in accordance with the EurazeoCSR reportingguidelines,availableon request fromthe CSR Department. It is our responsibility, on the basisof our work,to providea conclusion of reasonableassurancewith regard tothis selectedinformation. Nature and scopeof our work We carried out the work described below in accordance with the professional standards applicable in France to such engagements, as well as with ISAE3000 (Assuranceengagementsother than audits or reviewsof historicalfinancial information). We planned and performedthe proceduresset out below in order to provide reasonableassurancethat the social and environmentalinformation selected by EurazeoSE wasprepared,in all materialrespects, in accordancewith the2019CSR reporting guidelines. at the Eurazeo company level we assessed the reporting procedures developed by Eurazeo in terms of their relevance, completeness, • reliability,neutrality and understandability. we verified the implementation of a process for collection, compilation, processing and control while focusing on the completeness and • consistency of the information and we obtained an understanding of the internal control and risk management procedures relating to the preparation of this information. we implemented analytical procedures and verified, on a random basis, the calculations and data consolidation. This work was based • specifically on interviews with the individuals within the CSR and the Human Resources departments responsible for the preparation and applicationof the proceduresand the consolidation of thedata. we selecteda sampleof entities: • Eurazeo -Paris; • Eurazeo -Shanghai; • Eurazeo -Luxembourg; • Eurazeo -New York; • Idinvest –Paris (management company). • At the level of theselectedentities: based on interviewswith the people incharge of preparingthe data,we verifiedtheir proper understanding andapplication of theprocedures; • we performed detailed tests, on the basis of samples, consisting in verifying the calculations made and reconciling the data from • the supporting documents. These Eurazeoentities represent thetotal Groupworkforce and environmental information selected. We were assistedin the performance of our workby our expertsin CSR. Conclusion In our opinion, the social and environmental information selected by Eurazeo SE and referred to above, and provided in its 2019 management report, wasprepared inall materialrespects in accordancewith the guidelines used byEurazeo and applicablein 2019. Neuilly-sur-Seine, March 16, 2020

One of the StatutoryAuditors PricewaterhouseCoopers Audit

DavidClairotte Partner

SylvainLambert Partner in charge of the Sustainable Development Department

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