UNIVERSAL REGISTRATION DOCUMENT 2023

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

Report by one of the statutory auditors on the declaration of extra ‑ financial performance

RESPONSIBILITY OF THE STATUTORY AUDITOR

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 pursuant 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: the entity’s compliance with other applicable legal and regulatory provisions (in particular, with regard to the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy), where applicable, on the fight against corruption and tax evasion); ❯ the truthfulness of the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy), where applicable; ❯ the compliance of products and services with applicable regulations. ❯

REGULATORY PROVISIONS AND APPLICABLE PROFESSIONAL DOCTRINE

Our work described below was performed in accordance with the provisions of Articles A. 225 1 et seq. of the French Commercial Code, the professional guidelines of the Compagnie Nationale des Commissaires aux Comptes (CNCC) relating to this type of intervention, in particular the technical opinion of the CNCC, Intervention of the statutory auditor – Intervention of the OTI – Declaration de extra ‑ financial performance, in lieu of an audit programme, and the international standard ISAE 3000 (revised) – Assurance engagements other than audits or reviews of historical financial information.

INDEPENDENCE AND QUALITY CONTROL

Our independence is defined by the provisions of Article L. 821 ‑ 28 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 involved the skills of six people and took place between October 2023 and March 2024 over a total project duration of eight weeks. We called on our sustainable development and corporate social responsibility specialists to assist us. We conducted around 20 interviews with the people responsible for preparing the Declaration, representing the CSR, Human Resources, Operations, Logistics, Marketing and Customer Distribution, and General Services Departments.

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; ❯

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES