GROUPAMA / 2020 UNIVERSAL REGISTRATION DOCUMENT

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

Report of the independent third-party organisation on the declaration of extra-financial performance

4.3

REPORT OF THE INDEPENDENT THIRD-PARTY ORGANISATION ON THE DECLARATION OF EXTRA-FINANCIAL PERFORMANCE

This is a free translationof the report of one of the statutoryauditorson the declarationof extra-financialperformanceissued in French,andis provided solely for the convenience oEfnglish speaking readers. (Fiscal year ended 31 December 2020) Mazars 61, rue Henri Régnault 92075 La Défense cedex Dear Members, In our capacity as independent third party and member of the Mazars network, statutory auditor of Groupama Assurances Mutuelles, accredited by COFRAC Inspectionunder number 3-1058(scope available at www.cofrac.fr),we hereby report to you on the consolidated non-financial statement for the fiscal year ended 31 December2020 (hereinafter the “Statement”),voluntarily included in the management report pursuant to the legal and regulatory provisions of Articles L. 225-102-1,R. 225-105, and R. 225-105-1of the French Commercial Code and the provisionsof Article L. 310-1-1-1of the French InsuranceCode, which refers to Article L225-102-1of the FrenchCommercial Code.

RESPONSIBILITY OF THE COMPANY

The Board of Directors is responsiblefor preparinga Declarationin referenceto the legal and regulatoryprovisions, includinga presentation of the businessmodel, a descriptionof the main extra-financialrisks, a presentationof the policies implementedto address these risks, and the results of these policies, including kepyerformance indicators. The Declarationwas prepared in accordancewith the Company’sprocedures (hereinafter “ReferenceSource”), the significant elements of which are presented in the Declaration oarvailable on the website or at the Company’hseadquarters on request.

INDEPENDENCE AND QUALITY CONTROL

Our independence is defined by the provisions of Article L. 822-11-3of the French Commercial Code and the Code of ethics of our profession. In addition, we implementeda quality-controlsystem that includes documentedpolicies and proceduresto ensure compliance with the applicable laws and regulations, ethical requirements, anFdrench professional guidance.

RESPONSIBILITY OF THE INDEPENDENT THIRD-PARTY ORGANISATION

On the basis of our work, our responsibility is to providereaasoned opinion expressing a conclusion of moderate assurance regarding: the compliance of the Declaration with thperovisions of Article R. 225-105 of the French Commercial Code; ❯ the truthfulnessof the informationprovidedin referenceto Article R. 225-105 I,3° and II of the FrenchCommercialCode, i.e. the resultsof ❯ policies, including key performanceindicators, and actions relating tothe main risks, hereinafter “Information”. However, it is not our responsibilityto comment on the Company’scompliancewith other applicable laws and regulations, in particular the plan for vigilance and combating corruptioannd tax evasion, or on thecompliance of products and services with the applicabrlegulations.

101 Universal Registration Document 2020 - GROUPAMA ASSURANCES MUTUELLES