This is a free English translation of the report by the independent third‑party organization issued in French and is provided solely for the convenience of English‑speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.
Report by the Independent Third‑Party organization on the verification of the consolidated declaration of non‑financial performance.
For the year ended December 31, 2023
To the General Shareholders’ Meeting of Publicis Groupe SA,
As Statutory Auditors on the list pursuant to article L.822‑1 of the French Commercial Code, designated as Independent Third Party – OTI (“third party”) of your Company (hereinafter “Entity”), accredited by Cofrac Inspection, No. 3_2122 (scope available on www.cofrac.fr), we conducted our work in order to provide a limited assurance on the historical information (observed or extrapolated) of the consolidated declaration of non‑financial performance statement, prepared in accordance with the entity’s procedures (hereinafter the "Guidelines"), for the year ended December 31, 2023 (hereinafter the "Information" and the "Statement" respectively), presented in the management report in accordance with the provisions of articles L. 225‑105‑1, L. 22‑10‑36, R. 225‑105 and R. 225‑105‑1 of the French Commercial Code.
It is also up to us to express, at the request of the entity and outside the scope of accreditation, a reasonable assurance conclusion that the information selected by the entity and identified in Appendix 1 have been established, in all material respects, in accordance with the Guidelines.
Based on the procedures we performed, as described in the "Nature and scope of work" section, and on information we obtained, nothing has come to our attention that causes us to believe that the consolidated non‑financial performance declaration is not in compliance with the applicable regulatory requirements and that the information, taken as a whole, is presented fairly in accordance with the Guidelines.
The absence of a generally accepted and commonly used framework or established practice on which to base the evaluation and measurement of Information allows for the use of different, but acceptable, measurement techniques that may affect comparability across entities and over time. Therefore, the Information should be read and understood with reference to the Guidelines, the significant elements of which are presented in the Declaration or available on the website or upon request from the entity.
The Information may be subject to uncertainty inherent in the state of scientific or economic knowledge and in the quality of the external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates made in preparing it and presented in the Declaration. As specified in Section 4.1.6 “Review of greenhouse gas (GHG) emissions,” the indicators related to greenhouse gas emissions (scope 1, scope 2 and scope 3) have an inherent uncertainty in the calculation method.
