Groupama // 2021 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

Report of the independent third-party organisation on the verification of the consolidated declaration of extra-financial performance contained in the management report (Fiscal year ended 31 December 2021) Mazars 61, rue Henri Régnault 92075 La Défense cedex Dear Members, In our capacity as an independent third party, member of the Mazars network, auditor of Groupama Assurances Mutuelles, accredited by COFRAC Inspection under number 3-1058 (scope of accreditation available on www.cofrac.fr), we have performed work designed to provide a reasoned opinion expressing a moderate assurance conclusion on the historical information (observed or extrapolated) of the consolidated statement of extra-financial performance, prepared in accordance with the entity’s procedures (hereinafter the “Standards”), for the year ended 31 December 2021 (hereinafter the “Information” and the “Statement” respectively), presented voluntarily in the management report with reference to the provisions of Articles L. 225-102-1, R. 225-105, and R. 225-105-1 of the French Commercial Code with reference to the provisions of Article L. 310-1-1-1 of the French Insurance Code which refers to Article L225-102-1 of the French Commercial Code.

CONCLUSION

Based on the procedures we implemented, as described in the “Nature and scope of the work” section, and the information we collected, we did not identify any material misstatements liable to call into doubt the fact that the declaration of extra-financial performance is consistent with the applicable regulations and that the Information, taken as a whole, is presented fairly and in accordance with the reference framework.

PREPARATION OF THE DECLARATION OF EXTRA-FINANCIAL PERFORMANCE

The lack of a generally accepted and commonly used framework or established practice on which to base the assessment and measurement of information allows for the use of different, but acceptable, measurement techniques that may affect comparability between entities and over time. Therefore, the information must be read and understood with reference to the reference source, the significant elements of which are presented in the Declaration.

LIMITATIONS INHERENT IN THE PREPARATION OF INFORMATION

The information may be subject to uncertainty inherent in the state of scientific or economic knowledge and in the quality of external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates made in preparing it and presented in the Declaration.

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES