NATIXIS - Universal registration document and financial report 2019

6 NON-FINANCIAL PERFORMANCE REPORT Report by one of the Statutory Auditors on the Consolidated Non-Financial Performance Report contained in the management report

We verified that the Report covers the scope of consolidation, i.e. V all the companies included in the scope of consolidation as defined in Article L. 233-16, within the limitations set out in the Report. We familiarized ourselves with the internal control and risk V management procedures established by the entity, and reviewed the data collection process used to ensure the completeness and sincerity of the Information reported. For the key performance indicators and the other quantitative results (1) we considered to be the most important, we applied: analytical procedures to verify the correct consolidation of V collected data as well as the consistency of changes thereto; substantive tests, on a sampling basis, to verify the proper V application of definitions and procedures, and to reconcile data with supporting documents. This review was performed on a selection of contributing entities (2) and covered between 63% and 100% of consolidated data in the key performance indicators and outcomes selected for these tests. We assessed the overall consistency of the Report based on our V knowledge of all the companies included within the scope of consolidation. We believe that the work we performed while exercising our V professional judgment allows us to express a conclusion of limited assurance; a higher level of assurance would have required more extensive work.

Resources and methods Our work engaged the skills of five persons between November 2019 and March 2020. To assist us in our work, we called upon our experts sustainable development and corporate social responsibility experts. We conducted around 10 interviews with the people responsible for preparing the Report. Conclusion Based on our work, we did not observe any significant misstatement likely to call into question the compliance of the non-financial performance report with regulatory requirements, and the fair presentation of the Information, taken as a whole, in accordance with the Standard. Comments Without prejudice to the conclusion expressed above, and in accordance with the provisions of Article A. 225-3 of the French Commercial Code, we issue the following comments: Only a portion of the group’s asset management activities are V concerned by the information relative to the integration of ESG criteria in investment activities as well as the methods for measuring portfolios’ climate impact; The portfolio carbon- and temperature-intensity indicators V presented in the Declaration are a voluntary measurement of the impact of the group’s investment activities and were excluded from the scope of our work.

Paris—La Défense, March 6, 2020 One of the Statutory Auditors

Deloitte & Associés

Charlotte Vandeputte

Julien Rivals

Partner, Audit

Partner, Sustainable Development

Selected quantitative information: French and international employees for the managed scope; percentage of permanent contracts in France; total new hires in France, total (1) departures in France; percentage of women on the Executive Committee (COMEX); percentage of women on the Senior Management Committee; number of employees who receive training; average number of training hours, energy consumption (electricity, hot and cold fluid used in office buildings); total paper consumption, greenhouse gas emissions; amount of SRI assets for Ostrum, Mirova, DNCA, Ossiam, Naxicap, Seeyond and Thematics; amount of renewable energy financing arranged during the year; amount of sustainable real estate financing arranged during the year; amount of green bonds arranged during the year. Natixis France: Natixis S.A. Paris and its French subsidiaries (Ostrum, Mirova, DNCA, Ossiam, Naxicap, Seeyond and Thematics) (2)

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NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2019