Hermès // 2022 UNIVERSAL REGISTRATION DOCUMENT

CORPORATE GOVERNANCE SPECIALISED COMMITTEES

3.6.3.4 the annual and half‑year financial statements. At the first Supervisory Board meeting following a meeting of the Audit and Risk Committee, the Chairwoman gives an oral report on the Committee’s work to the members of the Board, a summary of which is then included in the minutes of the Board meeting. The Audit and Risk Committee uses the Herboard secure digital platform (see §3.5.3.2). Minutes of Audit and Risk Committee meetings are prepared at the end of each meeting and sent to all members of the Committee. The CAG‑CSR Committee uses a dashboard to plan and prepare its work in a balanced way over the year. MAIN DUTIES AND WORK CARRIED OUT IN FINANCIAL YEAR 2022 In accordance with Article L.823‑19 of the French Commercial Code ( Code de commerce ) and without prejudice to the powers of the Supervisory Board, which it does not replace, the main duties of the Audit and Risk Committee performed in 2022 are as follows:

As part of its responsibilities in terms of social and environmental responsibility, a meeting dedicated to the presentation of CSR risk exposure has been held every year since 2021 with the CAG‑CSR Committee. The purpose of this joint meeting is to strengthen coordination and sharing between the two committees on this related subject. The Audit and Risk Committee meets when convened by its Chairwoman, who sets the agenda of the meeting in writing or verbally, in any location indicated in the notice of meeting. Before each Audit and Risk Committee meeting, Committee members are sent, in good time, with reasonable lead time and subject to confidentiality requirements, a file containing documentation on items on the agenda requiring prior analysis and review. The Executive Vice‑President Corporate Development and Social Affairs, systematically participates in the meetings of the Audit and Risk Committee. The Director of Audit and Risk Management is responsible for the Secretariat under the responsibility of the Chairwoman. The Statutory Auditors attend the two meetings relating to the review of

3

1

Purpose of duties

Main duties and work carried out in 2022

conduct a periodic self‑assessment of its operation; s approve the revision of the Audit and Risk Committee rules of procedure [n/a in 2022] . s be informed of the budget for the financial year; s review and comment on the parent company and consolidated financial statements before they are approved by Executive Management and presented to the Supervisory Board; s note the consensus of financial analysts on the full‑year and interim results; s review press releases on quarterly revenue, full‑year and interim results; s ensure that the accounting policies applied are relevant and consistent; s verify that internal data collection and control procedures guarantee the quality of the information provided; s review the work programme and results of audit assignments: s monitor the process of preparing financial information and, where appropriate, make recommendations to ensure its integrity, s monitor the effectiveness of internal control and risk management systems and internal audits regarding the procedures for preparing and processing accounting, financial and non‑financial information without jeopardising its independence. s

General

Preparation of accounting and financial information

(1) Non‑exhaustive list ◆ Annual topics ● Occasional or multi‑year topics

2022 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

325