Groupe Renault - 2019 Universal Registration Document

02

APPENDICES RENAULT: A RESPONSIBLE COMPANY

Nature and scope of our work We performed our work described below in compliance with Article A.225-1 and seq. of the French Commercial Code ( Code de commerce ) the professional guidance issued by the French Institute of Statutory Auditors ( Compagnie nationale des commissaires aux comptes or CNCC) relating to this engagement and with ISAE 3000  (1) . We gained an understanding of the activity of all companies in the consolidation scope; P We assessed the appropriateness of the Guidelines in terms of their relevance, completeness, reliability, neutrality and clarity, by taking into P consideration, where relevant, the sector’s best practices; We verified that the Statement covers every category of information required under Article L.225-102-1, Paragraph III concerning social and P environmental matters as well as respect for human rights and the fight against corruption and tax evasion; We verified that the Statement includes a clear, substantiated explanation in the event that the information required by sub-paragraph two of P Article L.225-102-1, Paragraph III of the French Commercial Code is missing; We verified that the Statement presents the disclosures provided for in II of Article R. 225-105 where relevant, in respect of the principal risks P and includes, where appropriate, an explanation of the reasons justifying any absence of the disclosures required under the second paragraph of III of Article L. 225-102-1; We verified that the Statement presents the business model and a description of the main risks relating to the activity of all companies in the P consolidation scope, including – if relevant and proportionate – risks due to its business relationships, products or services, as well as policies, actions and outcomes, including key performance indicators relating to the principal risks; We consulted documentary sources and conducted interviews in order to: obtain an understanding of the process for selecting and validating P the main risks; as well as the consistency of the including the key performance indicators used in respect of the main risks and policies presented, and to corroborate the qualitative data (actions and results) which we considered most important, presented in the Appendix. for certain risks  (2) , P our work was carried out at the consolidating entity. For the remaining risks, work was carried out at the consolidating entity and in a selection of entities  (3) ; We verified that the Statement covers all companies in the consolidation scope in accordance with Article L. 233-16 within the limits specified P in the Statement; We gained an understanding of the internal control and risk management procedures put in place by the entity and assessed the data P collection process to ensure the completeness and fair presentation of the Information; For key performance indicators and the other quantitative outcomes that we considered the most important, presented in the Appendices, we P set up: analytical procedures to verify that collected data is correctly consolidated and that any changes to the data are consistent; P tests of details based on sampling to verify that definitions and procedures are correctly applied and to reconcile data with supporting P documents. The work was carried out with a selection of contributing to the reported data and represents between 25% and 92% of the consolidated data selected for these tests; We assessed the overall consistency of the Statement based on our understanding of all companies within the consolidation scope. P We believe that the work carried out, based on our professional judgment, is sufficient to provide a basis for our limited assurance opinion. A higher level of assurance would have required us to carry out more extensive procedures.

ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information. (1) Non-compliance with social dialog bodies; dissatisfaction related to certain aspects of life at work: business relationships, inclusion, (2) work-life balance, work environment; risks related to the Group’s international exposure; risks related to transactions with third parties (suppliers, intermediaries and customers); risks related to transactions with public agents; discrimination (job and profession); compensation inequality; insufficient adaptation of goods and services to the imperatives of “sustainable regions”; insufficient contribution by the Group to development of the regions where it operates; inadequate use of vehicles or equipment by customers; breach of protection of Group data, that of its personnel, its customers or stakeholders; non-compliance with the Group’s responsible purchasing policy by suppliers; use of sensitive supply networks (for corporate, social and/or environmental reasons); uncertainties regarding interpretation of regulations or discharging the business’ tax obligations. Environmental indicators: Colombia (Sofasa), Brazil (Curitiba), Romania (Dacia Automobile), South Korea (Busan), Russia (Moscow, Togliatti (3) and Izhevsk), Turkey (Bursa), France (Batilly, Le Mans, Cléon, Flins, Douai), Renault Retail Group (RRG). Social indicators: Russia (Togliatti and Izhevsk), South Korea (Busan). Health and safety indicators: France (Cléon), South Korea (Busan), Russia (Togliatti), Romania (Dacia).

248 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2019

Find out more at www.groupe.renault.com