GECINA - REFERENCE DOCUMENT 2017

FROM CORPORATE RESPONSIBILITY TO SUSTAINABLE PERFORMANCE An integrated CSR roadmap supporting the strategy

External verification of non-financial

7.2.4.4

established fairly in all material aspects, in accordance with the reporting standards; with moderate assurance this level of assurance certifies ■ that the information does not contain any material misstatement likely to call into question its fairness; with review of consistency this level of assurance certifies ■ the consistency of the information disclosed. In accordance with the professional standards applicable in France and with the ISAE 3000 international standard, the data verification sample used to calculate the indicators and the quantity of supporting documents requested for the qualitative disclosures are larger for the reasonable assurance level (coverage of around 50% of overall data) than for the moderate assurance level (coverage of around 20% of overall data). Furthermore, Gecina deliberately seeks a reasonable level of assurance, whereas the regulatory audit only requires a moderate assurance level and consistency review. At the end of this audit, the Independent Third Party issues a report describing the procedures implemented and including: an attestation of completeness of the disclosed ■ information; an opinion on the fair presentation of the disclosed ■ information; the audit procedures used in the assignment. ■ The audit carried out in 2017 received an unqualified opinion in all aspects (see 9.2.2.5 “Independent third-party report on consolidated social, environmental and societal information published in the management report”).

information Since 2011, as a listed company and as required by Article R. 225-105-1 of the French Commercial Code (known as Article 225 of the Grenelle 2 Act), Gecina has arranged for the external verification of the social, environmental and societal information disclosed in its management report, in accordance with the procedures described in its reporting protocol. In agreement with the Audit and Risks Committee of the Board of Directors, Mazars, an organization accredited by COFRAC, was appointed by Gecina’s Chief Executive Officer as the Independent Third Party to audit the social, environmental and societal information disclosed in the management report for the financial year ended December 31, 2017. Combating food waste is not relevant for Gecina's activity, this topic is excluded from the report. The audit engagement covering topics defined by Article R. 225-105-1 of the French Commercial Code is composed of two parts: the review of the completeness of the information ■ disclosed; the review of the fairness of the information disclosed. ■

The indicators may thus be reviewed:

with reasonable assurance: the highest level of ■ assurance, this certifies that the relevant indicators were

DISTRIBUTION OF AUDITED INDICATORS ACCORDING TO LEVEL OF ASSURANCE

“Reasonable assurance”

“Moderate assurance”

“Review of consistency”

Number of indicators

20 13

16

21

including KPI 1 NB: in this document, the 2017 data that have been audited at the highest level “reasonable assurance” by the Independent Third Party are identified by the symbol R . 6

07

225

GECINA - REFERENCE DOCUMENT 2017