GROUPAMA / 2018 Registration document

CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORT OF ONE OF THE STATUTORY AUDITORS

NATURE AND SCOPE OF WORK

We performed the work described below in accordancewith the professionalstandards of the French national auditing body (Compagnie nationaledes commissairesaux comptes) relating to this intervention,as well as ISAE 3000(AssuranceEngagementsOther than Audits or Reviews of HistoricalFinancial Information). We performed the following due diligence tasks leading to a limited assurance that we found no material misstatements likely to call into question the fact that the CSR Information selected by Groupama Assurances Mutuelles was established, in all material respects, in accordancewith the Reference Standards. We examined, at the Group level, the appropriatenessof the reporting procedures developed by Groupama Assurances Mutuelles with regard totheir relevance,completeness, reliability, neutrality, and understandability. We verified the establishmentof a collection,compilation,treatment,and control process aimed at comprehensivenessand consistencyof CSR information andreviewedthe internal control andrisk managementprocedures relatingto the preparationof this information. We performed analytical procedures and used sampling to verify the calculations and the consolidationof data. This work was based in particularon interviewswith individuals in the HumanResourcesDepartmentand the CSR Departmentof GroupamaAssurancesMutuelles responsiblefor preparation, application of procedures, and consolidation ofdata. We selected asampleof entities: Groupama Assurances Mutuelles; ❯ Gan Prévoyance; ❯ Groupama Assicurazioni; ❯ Groupama Rhône-AlpesAuvergne; ❯ Groupama CentreManche. ❯ For the selected entities: based on interviews with the individuals responsible for data preparation, we verified the understanding and proper application of ❯ procedures; we used sampling to conduct detailed tests consisting in verifying the calculations done and reconciling the data with the supporting ❯ documents. These entities represent27% of the Group’s workforceand between27% and45%of the selected environmental information. We called onour CSR expertsto assist us inperforming thiswork.

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CONCLUSION

Our work revealed no material misstatements likely to call into question the fact that the CSR information selected by Groupama Assurances Mutuelles, published in its 2018 management report, was established, in all material respects, in accordance with the Groupama Assurances Mutuelles reference standards applicableto fiscal year 2018.

Neuilly-sur-Seine,28 February2019 One of the statutoryauditors PricewaterhouseCoopers Audit

Christine Billy

Pascal Baranger

Partner

Director within the Sustainable Development Department

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REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES