Groupama // 2021 Universal Registration Document

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

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

NATURE AND SCOPE OF WORK

We planned and performed our work taking into account the risks of material misstatement of the Information. In our opinion, the procedures we have carried out in the exercise of our professional judgment enable us to provide a moderate level of assurance: we took note of the activity of all the entities in the scope of consolidation and the statement of main risks; ❯ we assessed the appropriateness of the Reference Source in view of its relevance, completeness, reliability, neutrality, and ❯ understandability, taking into consideration, where appropriate, the best practices of the sector; we verified that the Declaration covers each category of social and environmental information set out in Article L. 225-102-1-III of the ❯ French Commercial Code; we verified that the Declaration presents the information required under Article R. 225-105 II where relevant in view of the main risks and, ❯ where appropriate, includes an explanation for the absence of the information required by the 2 nd paragraph of Article L. 225-102-1 III; we verified that the Declaration presents the business model and a description of the main risks associated with the business of all the ❯ entities in the scope of consolidation, including, where relevant and proportionate, the risks associated with their business relationships, their products or services, as well as their policies, actions, and results, including key performance indicators associated with the main risks; we consulted documentary sources and conducted interviews to: ❯ assess the process used to select and validate the main risks and the consistency of the results, including the selected key ■ performance indicators, in view of the main risks and policies presented, and corroborate the qualitative information (actions and results) that we considered the most important presented in Appendix 1. For certain ■ risks (failure in the key moments of the customer relationship lifecycle, lack of advice, failure to take account of the environmental / climate factor in investments, taking into account the environment and climate in the offerings and the subscription policy), our work was carried out at the level of the consolidating entity; for other risks, work was carried out at the consolidating entity level and in a selection of entities; we verified that the Declaration covers the consolidated scope, i.e. all the entities included in the scope of consolidation in accordance ❯ with Article L. 233-16, within the limits specified in the Declaration; we took note of the internal control and risk management procedures implemented by the entity and assessed the data collection process ❯ to ensure the completeness and truthfulness of the information; for the key performance indicators and other quantitative results that we considered to be the most important presented in Appendix 1, ❯ we implemented: analytical procedures to verify the proper consolidation of the collected data and the consistency of their changes, ■ substantive tests using sampling techniques or other means of selection to verify the proper application of the definitions and ■ procedures and reconcile the data with the supporting documents. This work was performed on a selection of contributing entities and covers between 20% and 100% of the consolidated data selected for these tests; we assessed the overall consistency of the Declaration with our knowledge of all the entities in the scope of consolidation. ❯ The procedures performed for a moderate assurance engagement are less extensive than those required for a reasonable assurance engagement performed in accordance with the professional doctrine of the Compagnie nationale des commissaires aux comptes; a higher level of assurance would have required more extensive audit work.

Drawn up in Paris La Défense on 18 Marchl 2022 Independent third party Mazars SAS

Jean-Claude Pauly Partner

Edwige Rey CSR & Sustainable Development Partner

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES