PSA - 2019 Universal Registration Document

DECLARATION ON EXTRA-FINANCIAL PERFORMANCE Report by the independent third party, on the consolidated non-financial statement

REPORT BY THE INDEPENDENT THIRD 2.6. PARTY,ON THE CONSOLIDATEDNON-FINANCIAL STATEMENT INCLUDED IN THE GROUP MANAGEMENT REPORT The Companyhas decided to seek an independentexpert’s opinion on the fair presentationof consolidatedsocial, environmentaland societalindicatorsincludedin the ManagementReport,in accordancewith the provisionsof Article L. 225-102-1 of the FrenchCommercial Code. The firm Grant Thorntonwas appointedas an independentthird party by Carlos TAVARES,Chairmanof the ManagingBoard, on 25 June2019. GrantThorntonsubmittedits expertreportto the Company’sManagingBoardon 26 February2020.The conclusionsof thisreport are presented below. This is a free translationinto Englishof the StatutoryAuditor’sreportissuedin Frenchand is providedsolelyfor the convenienceof English speakingreaders.This reportshouldbe read in conjunctionwith, and construedin accordancewith, Frenchlaw and professionalstandards applicable in France. Peugeot S.A. For theyear ended31 December2019 To the Shareholders, In our capacityas an independentthirdpartyof PeugeotS.A. and accreditedby COFRACundernumbern°3-1080 (1) , we herebyreportto you on the consolidatednon-financialstatementfor the year ended31 December2019(hereinafterthe “Statement”), includedin the Group ManagementReport pursuantto the legal and regulatoryprovisionsof Articles L. 225-102-1,R. 225-105and R. 225-105-1of the French Commercial Code (codede commerce). THE ENTITY’S RESPONSIBILITY Pursuantto legal and regulatoryrequirements, the ExecutiveBoardis responsiblefor preparingthe Statement,includinga presentationof the businessmodel,a descriptionof the principalnon-financial risks,a presentationof the policiesimplementedconsideringthoserisksand the outcomesof said policies, including key performance indicators. TheStatementhas beenpreparedin accordancewiththe entity’sprocedures(hereinafterthe “Guidelines”), themainelementsof whichare presented intheStatement. INDEPENDENCE AND QUALITY CONTROL Our independenceis defined by the provisionsof Article L. 822-11-3of the French CommercialCode and the French Code of Ethics (code dedéontologie) of our profession.In addition,we have implementeda systemof qualitycontrolincludingdocumentedpoliciesand procedures regarding compliance with the ethical requirements,French professional guidance and applicable legal and regulatory requirements. RESPONSIBILITY OF THE INDEPENDENT THIRD PARTY VERIFIER On the basisof our work, our esponsibility is toprovide a report expressing a limited assurance conclusion on: the compliance of the Statement with the provisionsof Article R. 225-105 of theFrenchCommercial Code; n the fairness of the information provided in accordance with Article R. 225-105I, 3° and II of the French Commercial Code, n the outcomes,includingkey performanceindicators,and the measures implementedconsideringthe principal risks (hereinafterthe “Information”). At your request,our responsibilityis also to expressa reasonableassuranceconclusionthat the non-financialinformationselected (2) by company hasbeenestablished, inall material aspects, in compliancewiththeGuidelines. However,it is notour responsibility to commenton: the entity’scompliance with otherapplicablelegaland regulatoryprovisions, in particularthe Frenchdutyof anti-corruption; n the compliance of products and serviceswiththeapplicableregulations. n i.e. ,

Whose scope is available at www.cofrac.fr (1) Refer to footnote number 1 on page 90 (2)

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GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT