Universal Registration Document 2021

• we also tested the robustness of the data verification process carried out by the team in charge of consolidation, in particular by performing sample checks on the verification of various data, by ensuring the proper application of the verification process in place and the traceability of these internal verifications, and the action taken if any discrepancies were identified;
• performed an analytical review of the data and verified, on a sample basis, the calculations and compilation of this information at the head office and entity levels;
• for the qualitative information that we considered most important, we consulted documentary sources and conducted interviews with the people in charge of writing them;
• we examined the consistency of the information mentioned in the DNFP;
• our work was carried out between September 28, 2021 and the signing of our report over a period of approximately 14 weeks. The assignment was carried out by a team of 10 auditors supervised by a project manager. A dozen interviews were conducted and at least two interviews per agency with the people in charge of reporting at each of the agencies audited.

Observations on reporting procedures or the content of certain information

Without calling into question the conclusions below, we make the following observations:

During our audits, we noted disparities in the traceability of the data relating to the training on the Janus Code of Ethics by the agencies. In 2021, the published data comes only from the Marcel platform, considered as reliable, but which does not aggregate the Janus training courses delivered differently.

During the audits, we identified a few errors in the electricity consumption data, mostly due to internal restatements and the allocation by entity or agency. This verification remains complex because the source data are heterogeneous and uneven in quality.

Conclusion on DNFP compliance and fairness of data

On the basis of our work, we have not identified any significant anomaly likely to call into question the compliance of the declaration with the provisions of article R. 225-105 and the fairness of the information provided.

Reasonable assurance report on published data

Following the request made to us by Publicis Groupe and in our capacity as an independent third party, we believe that the work performed enables us to express reasonable assurance on the non-financial information relating to the financial year ended December 31, 2021 published in the management report of Publicis Groupe.

Conclusion

In our opinion, the information selected by the Company has, in all material respects, been prepared in accordance with the guidelines.