CORPORATE RESPONSIBILITY Report by the independent third party on the consolidated workforce-related, environmental and social information

II – Reasoned opinion on the fair presentation of CSR Information

We also assessed the relevance of explanations given for any information that was not disclosed, either in whole or in part. We believe that the sampling methods and sample sizes we have used, based on our professional judgement, are sufficient to provide a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive work. Due to the use of sampling techniques and other limitations intrinsic to the operation of any information and internal control system, the risk of not detecting a material misstatement in the CSR Information cannot be totally eliminated. CONCLUSION Based on the work performed, we have not identified any material misstatement that would cause us to conclude that the CSR Information, taken as a whole, is not presented fairly in accordance with the Guidelines. III – Reasonable assurance report on selected CSR Information Nature and scope of work Regarding the information selected by the Company and identified by a √ sign, we performed the same types of procedure as those described in paragraph 2 above for the CSR Information that we considered to be the most important, but in a more in-depth manner, in particular with respect to the number of tests conducted. The selected sample thus represents an average of 71% of the workforce and between 53% and 91% of environmental data identified by the √ sign. We believe that these procedures enable us to express a reasonable assurance conclusion with respect to the information selected by the Company and identified by the √ sign. CONCLUSION In our opinion, the information selected by the Company and identified by the √ sign has been prepared, in all material respects, in accordance with the Guidelines. Paris La Défense and Annecy, 12 April 2018 Independent third party

Nature and scope of work We conducted around ten interviews with the individuals responsible for preparing the CSR Information, the departments in charge of collecting the information and, where appropriate, those responsible for internal control and risk management, in order to: p assess the suitability of the Guidelines in terms of their relevance, completeness, reliability, impartiality and comprehensibility, taking industry best practices into account where applicable; p verify the implementation of a data-collection, compilation, processing and control procedure designed to produce CSR Information that is exhaustive and consistent, and obtain an understanding of the internal control and risk management procedures involved in preparing the CSR Information. We determined the nature and scope of our tests and procedures according to the nature and importance of the CSR Information with respect to the characteristics of the Company, the social and environmental issues raised by its activities, its sustainable development policy and industry best practices. With regard to the CSR Information that we considered to be the most important (see Annex): p at the parent company level and that of the Group’s Sustainable Development and Corporate Responsibility Department, we referred to documentary sources and conducted interviews to corroborate the qualitative information (organisation, policies, actions), performed analytical procedures on the quantitative information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information presented in the Management Report; p at the level of a representative sample of entities and departments that we selected (see Annex) on the basis of their activity, their contribution to the consolidated indicators, their location and a risk analysis, we conducted interviews to ensure that procedures are being properly applied, and we performed tests of details, using sampling techniques, in order to verify the calculations made and reconcile the data with the supporting documents. The sample covers 71% of the workforce, deemed an order of magnitude characteristic of the workforce component, and between 53% and 97% of the environmental data, a percentage range that can similarly be deemed characteristic of the environmental component. For the other consolidated CSR Information, we assessed consistency based on our understanding of the Company.

Mazars SAS

Bruno Pouget

Edwige Rey


CSR & Sustainable Development Partner



Made with FlippingBook - Online catalogs