GECINA - REFERENCE DOCUMENT 2017

ADDITIONAL INFORMATION

Statutory Auditors

II - Conclusion on the fairness of CSR Information Nature and scope of our work We conducted about twenty interviews with the persons responsible for preparing the CSR Information in the departments in charge of collecting the information and, where appropriate, responsible for internal control and risk management procedures, in order to: assess the suitability of the Guidelines in terms of their ■ relevance, completeness, reliability, neutrality and understandability, and taking into account industry best practices where appropriate; verify the implementation of data-collection, compilation, ■ processing and control process to reach completeness and consistency of the CSR Information and obtain an understanding of the internal control and risk management procedures used to prepare the CSR Information. We determined the nature and scope of our tests and procedures based on the nature and importance of the CSR Information with respect to the characteristics of the Company, the human resources and environmental challenges of its activities, its sustainability strategy and industry best practices.

Regarding the CSR Information that we considered to be the most important (1) : at entity level, we referred to documentary sources and ■ conducted interviews to corroborate the qualitative information (organisation, policies, actions), performed analytical procedures on the quantitative information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information in the management report; we conducted interviews to verify that procedures are ■ properly applied and to identify potential undisclosed data], and we performed tests of details, using sampling techniques, in order to verify the calculations and reconcile the data with the supporting documents. The selected sample represents 100% of the reporting perimeter’s total headcount, considered as material data of social issues and 100% of the reporting perimeter’s managed surface, considered as material data of environmental issues. For the remaining consolidated CSR Information, we assessed its consistency based on our understanding of the company.

Human resources information: Total headcount distributed by gender, age, contract type and status; Work accidents frequency rate ; Absenteeism (1) rate. Environmental information: Assets with public transport access at less than 400 m (in percentage of surface); EMS (Environmental Management System) coverage rate ; EMS certification rate; GMS (General Management System) certification rate - building and renovating (in percentage of surface); GMS certification rate - Exploitation (in percentage of surface); percentage of reduction in primary energy consumption at a constant climate per sqm since 2008 - Offices and Residential ; percentage reduction in final energy consumption at a constant climate per sqm since 2008 – Offices and Residential; Energy mix; greenhouse gas emission levels in kgCO 2 /sqm/year and percentage of reduction since with a constant climate – Offices and Residential; percentage of reduction in the level of employee greenhouse gas emissions in tCO 2 eq/employee/ year ; biotope area factor by surface; Percentage of programs delivered within the year for which a LCA was conducted; LCAs conducted over the year; Real estate’s climate risk assessment method; Construction waste valorisation rate for programs delivered during the year; Number of signed green leases and coverage in surface percentage; average water consumption; percentage of reduction in water consumption; percentage of recovered / recycled waste; percentage of surface areas equipped with a space fitted for selective sorting of waste. Social information: economic contribution; number of « responsible purchasing » charters signed with suppliers; distribution of surfaces based on their productive efficiency label; actions taken against construction sites nuisance (waste, noise, health & safety…); actions taken to prevent corruption; procedures to consult stakeholders.

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GECINA - REFERENCE DOCUMENT 2017