Groupama // 2021 Universal Registration Document

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

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

RESPONSIBILITY OF THE COMPANY

It is the responsibility of the Board of Directors to: select or establish appropriate criteria for the preparation of information; ❯

The Board of Directors is responsible for preparing a Declaration in reference to the legal and regulatory provisions, including a ❯ presentation of the business model, a description of the main extra-financial risks, a presentation of the policies implemented to address these risks, and the results of these policies, including key performance indicators and the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy); and implement such internal control as it determines is necessary to enable the preparation of information that is free from material ❯ misstatement whether due to fraud or error. The Declaration has been prepared by applying the entity’s reporting framework as mentioned above.

RESPONSIBILITY OF THE INDEPENDENT THIRD-PARTY ORGANISATION

On the basis of our work, our responsibility is to provide a reasoned opinion expressing a conclusion of moderate assurance regarding: the compliance of the Declaration with the provisions of Article R. 225-105 of the French Commercial Code; ❯ the truthfulness of the historical information (actual or extrapolated) provided in reference to Article R. 225-105 I, 3° and II of the French ❯ Commercial Code, i.e. the results of policies, including key performance indicators, and actions relating to the main risks. As it is our responsibility to form an independent conclusion on the Information as prepared by management, we are not permitted to be involved in the preparation of the Information, as this could compromise our independence. It is not our role to comment on: compliance by the entity with other applicable laws and regulations (in particular with regard to the information provided for in Article 8 of ❯

Regulation (EU) 2020/852 (green taxonomy), the vigilance plan and the fight against corruption and tax evasion); the truthfulness of the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy); ❯ the compliance of products and services with applicable regulations. ❯

REGULATORY PROVISIONS AND APPLICABLE PROFESSIONAL DOCTRINE

Our work described below was carried out in accordance with the provisions of Articles A. 225 1 et seq. of the French Commercial Code, the professional doctrine of the Compagnie Nationale des Commissaires aux Comptes (CNCC) relating to this intervention in lieu of an audit programme, and the international standard ISAE 3000 (revised).

INDEPENDENCE AND QUALITY CONTROL

Our independence is defined by the provisions of Article L. 822-11 of the French Commercial Code and the Code of ethics of our profession as statutory auditors. In addition, we implemented a quality-control system that includes documented policies and procedures to ensure compliance with applicable laws and regulations, ethical rules and the professional doctrine of the Compagnie Nationale des Commissaires aux Comptes (CNCC) relating to this activity.

MEANS AND RESOURCES

Our work mobilised the skills of six people and took place between October 2021 and March 2022 over a working period of 10 weeks. We conducted around ten interviews with the people responsible for preparing the Declaration, representing in particular the CSR, investment, logistics, technical studies, marketing, and customer distribution, and Human Resources Departments at the head office, and the general and institutional secretariat, HR and General Services Departments at the regional mutuals.

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES