Sustainability Report - FY 2023

Opinion of the independent notified body SASB correspondance table

Nature and scope of the work We planned and performed our work taking into account the risks of material misstatement of the Information. We believe that the procedures we have performed in the exercise of our professional judgment enable us to provide a moderate level of assurance:  we have reviewed the activities of all the entities included in the scope of consolidation and the description of the principal risks;  we have assessed the appropriateness of the Standards in terms of their relevance, completeness, reliability, neutrality and understandability, taking into account, where appropriate, good industry practice;  we have verified that the Declaration covers each category of information provided for in III of Article L. 225-102-1 relating to social and environmental matters;  we have verified that the Declaration presents the information required by II of Article R. 225-105 when it is relevant to the principal risks and includes, where appropriate, an explanation of the reasons for the absence of the information required by paragraph 2 of III of Article L. 225-102-1;  we have verified that the Declaration presents the business model and a description of the principal risks associated with the activity of all the entities included in the scope of consolidation, including, where relevant and proportionate, the risks created by its business relationships, products or services, as well as the policies, actions and results, including key performance indicators relating to the principal risks;  we consulted documentary sources and conducted interviews to:  assess the process used to select and validate the main risks and the consistency of the results, including the key performance indicators selected, in relation to the main risks and policies presented, and  corroborate the qualitative information (actions and results) that we considered to be the most important, presented in Appendix 1. For certain risks, such as the fight against corruption, etc., our work was carried out at the level of the consolidating entity; for other risks, work was carried out at the level of the consolidating entity and in a selection of entities;  We have verified that the Declaration covers the consolidated scope, i.e. all the entities included in the scope of consolidation in accordance with Article L. 233-16, with the limits specified in the Declaration;

It is not our role to comment on:  the entity’s compliance with other applicable legal and regulatory provisions (in particular with regard to the information required by Article 8 of Regulation (EU) 2020/852 (green taxonomy), the due diligence plan and the fight against corruption and tax evasion);  the accuracy of the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy);  compliance of products and services with applicable regulations. Regulatory provisions and applicable professional doctrine We conducted the work described below in accordance with the provisions of articles A. 225-1 et seq. of the French Commercial Code, the professional standards issued by the Compagnie Nationale des Commissaires aux Comptes (CNCC) relating to this work in lieu of an audit programme, and international standard ISAE 3000 (revised). Independence and quality control Our independence is defined by the provisions of Article L. 822-11 of the French Commercial Code and the Code of Ethics of the profession of statutory auditor. In addition, we have implemented a quality control system that includes documented policies and procedures designed to ensure compliance with applicable laws and regulations, ethical rules and the professional doctrine of the Compagnie Nationale des Commissaires aux Comptes (CNCC) relating to this activity. Means and resources Our work involved the skills of 2 auditors and took place between 15 January 2024 and 28 February for a total duration of 2 weeks. We called on our specialists in sustainable development and corporate social responsibility. We conducted 9 interviews with the people responsible for preparing the Declaration, representing in particular the General Management, Administration and Finance, Risk Management, Compliance, Human Resources and Environment Departments.

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2023 Sustainability Report

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