PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

3 SUSTAINABILITY & RESPONSIBILITY (S&R) VERIFYING NON-FINANCIAL INFORMATION

Methods for consolidating and checking 3.7.3.2 the data After being submitted by the management, data is gathered at management entity level, then at Region or Brand level, to be sent to the Headquarters. At each level, the data is processed and consolidated. Each entity that collects and includes data is responsible for the indicators supplied and certifies the data as well as its control. This control is facilitated by automatic checks within the data entry tool in the consolidation documents sent to the Regions or Brands and in the consolidation tool. Amongst other things, these include consistency checks in comparison with previous years and between the indicators themselves.

Once all of the data have been collected, Headquarters performs consistency checks to identify any reporting or input errors, and when there are significant variations, the Group checks with the affiliates to ensure the data is valid. Finally, Headquarters consolidates these data. External audit 3.7.3.3 To improve transparency and guarantee the reliability of the data disclosed, the Group’s procedures, reporting tool and a selection of indicators are checked by its Statutory Auditors. Their report, detailing the work performed as well as their comments and conclusions, appears at the end of this Section.

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