UNIVERSAL REGISTRATION DOCUMENT 2023

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

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

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. 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, namely Gan Assurances, Groupama Biztosito, Groupama Centre Atlantique, and Groupama Loire Bretagne, 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. ❯ we verified that the Declaration covers each category of information provided for in Article L. 225 ‑ 102 ‑ 1 ‑ III on social and environmental matters, as well as on the fight against corruption and tax evasion, and includes, where applicable, an explanation for the absence of the information required by Article L. 225 ‑ 102 ‑ 1 ‑ III(2); ❯ we verified that the Declaration presents the information required under Article R. 225 ‑ 105 ‑ II where relevant to the principal risks; ❯ 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 the appendix. For certain societal and environmental risks, such as failure to provide advice or failure to take into account the environmental and climate impact of offers (products and services) and underwriting policy, we conducted our work at the level of the consolidating entity; for other risks, we conducted our work at the level of the consolidating entity and in a selection of entities: Gan Assurances, Groupama Biztosito, Groupama Centre Atlantique, and Groupama Loire Bretagne; ■ 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, where applicable, 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 the appendix, we implemented: ❯ analytical procedures to verify the proper consolidation of the collected data and the consistency of their changes, ■

Neuilly ‑ sur ‑ Seine, 14 March 2024

One of the statutory auditors

PricewaterhouseCoopers Audit

Marine Bardon Partner

Aurélie Castellino Sustainable Development Partner

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Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES