Eurazeo / 2019 Universal Registration Document

Eurazeo Corporate Social Responsibility Statutory Auditors' reports

we assessedthe processused to identify andconfirmthe principal risks; • we asked whatinternalcontrol and riskmanagementprocedures theentity has put in place; • we assessed the consistency of the outcomes and the key performance indicators used with respect to the principal risks and the policies • presented; we verified that the Statement covers the scope of consolidation, i.e. , all the companies included in the scope of consolidationin accordance • with Article L. 233-16, within the limitationsset out in the Statement; we assessedthe data collectionprocess implemented bythe entity to ensurethe completenessand fairness of theInformation; • for the key performance indicators and other quantitative results that we considered to be the most important (see the list provided • in the appendix),we implemented: analyticalprocedures toverify theproper consolidationof the data collectedand the consistency of anychanges inthose data, • tests of details, using samplingtechniques,in order to verify the proper applicationof the definitionsand proceduresand reconcilethe data • with the supporting documents. This work was carried out on a selection of contributing entities, i.e. Eurazeo, Idinvest Partners, Grape Hospitality France and Seqens (Novapex, Novacarb, Uetikon, PCAS and consolidation), and covers between 29% and 100% of the consolidated datarelatingto the keyperformance indicatorsand outcomesselectedfor these tests; we referred to documentary sources and conducted interviews to corroborate the qualitative information (measures and outcomes) • that we considered tobe the most important(see the list provided in the appendix); we assessedthe overall consistencyof the Statement basedon our knowledge of allthe consolidated entities. • We believe that the work carried out, based on our professional judgment, is sufficient to provide a basis for our limited assurance conclusion; a higher levelof assurancewould have required usto carry out moreextensive procedures.

Means and resources Our workwas carriedout by a teamof five peoplebetween October 2019and March 2020and tooka total of fiveweeks.

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We were assisted in our work by our specialists in sustainabledevelopmentand corporatesocial responsibility.We conductedfour interviewswith the peopleresponsible forpreparingthe Statement, representing theCorporate SocialResponsibility Department and theRisks Department.

Conclusion Based on our work, nothing has come to our attention that causes us to believe that the non-financialinformationstatement is not in accordance with the applicableregulatoryprovisionsand that the Information, taken asa whole, is not presented fairlyand in accordancewith the Guidelines. Neuilly-sur-Seine, March 16, 2020

One ofthe StatutoryAuditors PricewaterhouseCoopers Audit

DavidClairotte Partner

SylvainLambert Partner in charge of the Sustainable Development Department

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2019 UNIVERSAL REGISTRATION DOCUMENT