Sustainability Report - FY 2023

Opinion of the independent notified body SASB correspondance table

correct application of definitions and procedures and reconciling data with supporting documents. This work was carried out on a selection of contributing entities 1 and covers more than 30% of the consolidated data selected for these tests;  we assessed the overall consistency of the Declaration in relation to our knowledge of all the entities included in the scope of consolidation. The procedures performed as part of a moderate assurance engagement are less extensive than those required for a reasonable assurance engagement performed in accordance with the professional doctrine of the Compagnie Nationale des Commissaires aux Comptes; a higher level of assurance would have required more extensive verification work.

 we familiarised ourselves with the internal control and risk management procedures implemented by the entity and assessed the data collection process aimed at ensuring the completeness and accuracy of the information;  for the key performance indicators and other quantitative results that we considered to be the most important are presented in Appendix 1,  we have implemented:  analytical procedures to check that the data collected has been properly consolidated and that trends are consistent;  tests of detail on the basis of sampling or other means of selection, consisting of verifying the

Lyon, 28 February 2024 FINEXFI Isabelle Lhoste Partner

APPENDIX 1  Business model  Code of Conduct  Governance structure Sustainability  Main risks and opportunities  Review of the following social information  Average total workforce  breakdown of workforce by geographic area  age pyramid,  breakdown of workforce by generation  genre  geographical area  Recruitment by generation and gender  Reason for leaving  Environmental footprint  Energy consumption - scopes 1 and 2

 Carbon footprint  Breakdown of CO

2 emissions by scope

1 Exclusive Networks SA, Exclusive Networks France SA, Exclusive Holding, Exclusive on demand.

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Exclusive Networks SA

2023 Sustainability Report