PSA - 2019 Universal Registration Document

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

1. Conclusion on the compliance of the non-financial Statement and the Information fairness (1)

NATURE AND SCOPE OF OUR WORK

The work describedbelowwas performedin accordancewith the provisionsof Articles A. 225-1 et seq. of the FrenchCommercialCode determiningthe conditionsin whichthe independent hirdpartyperformsits engagementandwiththe professionalguidanceof the French Instituteof StatutoryAuditors(“CNCC”)applicableto such engagements,as well as with ISAE 3000– Assuranceengagementsotherthan audits orreviewsof historical financial information . Our procedures allowed us to assessthe compliance of the Statement with regulatoryprovisionsand thefairnessof the Information: we obtainedan understandingof all the consolidatedentities’activities,the descriptionof the socialand environmental risks associated n with their activitiesand the impact of this activity on compliancewith human rights and anti-corruptionand tax evasion legislation, as well astheresultingpoliciesandtheiroutcomes; we assessed the suitabilityof the criteria of the Guidelineswith respect to their relevance,completeness,reliability, neutralityand n understandability, with dueconsideration of industry best practices,where appropriate; we verifiedthat the Statementincludeseachcategoryof socialand environmental informationset out in Article L. 225-102-1 III as well as n information regarding compliance with uman rights and anti-corruption and tax evasion legislation; we verified that the Statementprovides the informationrequiredunder Article R. 225-105 IIof the French CommercialCode, where n relevantwith respectto the principalrisks, and includes,where applicable,an explanationfor the absenceof the informationrequired underArticle L. 225-102-1 III, paragraph 2 of the FrenchCommercial Code; we verifiedthat the Statementpresentsthe businessmodeland the principalrisksassociatedwithall the consolidatedentities’activities, n includingwhere relevantand proportionate,the risks associatedwith their businessrelationships,their productsor services,as well as their policies,measuresand theoutcomesthereof,including key performance indicators a sociatedto theprincipalrisks; we referred todocumentary sources andconducted interviews to: n assess the process used to identify and confirmthe principalrisks as well as the consistencyof the outcomes,includingthe key n performance indicators used, withrespectto theprincipal risks and the policiespresented, and corroboratethe qualitative information (measures andoutcomes) that we considered tobe the mostimportant (2) ; n we verifiedthat the Statementcoversthe scopeof consolidation, i.e. all the consolidatedentitiesin accordancewithArticle L. 233-16of n the FrenchCommercial; we obtainedan understandingof internalcontroland risk managementproceduresthe entity has put in place and assessedthe data n collection process to ensurethe completeness andfairnessof the Information; for thekey performance indicators andotherquantitativeoutcomes (3) that weconsideredto be the most important, we implemented: n analyticalprocedures toverify the proper consolidation of thedatacollectedand theconsistencyof any changes in those data, n testsof details,usingsamplingtechniques, in orderto verifythe properapplicationof the definitionsandproceduresand reconcilethe n datawith the supportingdocuments.Thisworkwas carriedout on a selectionof contributingentities (4) and coversbetween26%and 38% ofthe consolidated datarelatingto thekeyperformance indicators andoutcomesselected for thesetests; we assessed the overallconsistencyof the Statement based on our knowledge of the entity the consolidated entities. n We believe that the work performed,based on our professionaljudgement,is sufficient to provide a basis for our limited assurance conclusion; a higher level ofassurancewould haverequired usto carryout more extensive procedures.

MEANS ANDRESOURCES

Our work involved 6 personsandwasconducted between September 2019 andFebruary 2020 during a 15 week period. We were assisted in our workby our specialists in sustainabledevelopmentandcorporatesocialresponsibility.

The work carried out in this part as part of a regulatory process is covered by our scope of accreditation. (1) Qualitative information: “responsible supply chain management”; “consumer safety and protection”; “combating global warming and (2) adapting to the consequences of climate change”; “preserving air quality”; “environmental impact of materials: the circular economy and sustainable materials management”; “the development of mobility and connectivity services”; “ethical practices – anti-corruption”. Social quantitative information : number of employees under permanent or fixed-term contract by region, gender and age group; hiring for (3) open-end contracts; breakdown of leavers under permanent contracts and dismissals; total management lost-time accident frequency rate (TF1 Management); severity rate; occupational illnesses; hours of training. Environmental quantitative information: water use; overall energy consumption; scope 1 and 2 greenhouse gas emissions (GHG); VOC emissions from paint shop facilities; gross discharges into water from plants (COD, DBO5, MES); total weight of waste by type (foundry waste, non-hazardous waste, hazardous waste) and disposal method. For social and environmental information related to production site: Douvrin; Kaiserslautern; Rennes; Rüsselsheim; Sochaux; Trnava; (4) Vesoul. For environmental information related to retail: NL Saarbrücken - Güdingen; NL Wiesbaden; Peugeot SCA SIAN Lille Villeneuve d’Ascq; Peugeot SAC SIAN Lille Roncq; SCDPR Lille Seclin.

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GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT