Universal Registration Document 2023

Responsibility of the entity

Management is responsible for:

• selecting or establishing appropriate criteria for the preparation of the Information;
• preparing a Declaration in accordance with legal and regulatory requirements, including a presentation of the business model, a description of the main non‑financial risks, a presentation of the policies applied with regard to these risks and the results of these policies, including key performance indicators and, in addition, the information required by article 8 of Regulation (EU) 2020/852 (Green Taxonomy);
• preparing the Declaration in accordance with the entity’s Guidelines referred to above; as well as
• implementing the internal control that it deems necessary to prepare the Information free from material misstatement, whether due to fraud or error.

The Declaration was prepared by the CSR Department for the Management Board.

Responsibility of the Independent Third‑Party body

On the basis of our work, our responsibility is to provide a report expressing a moderate assurance conclusion on:

• the compliance of the Declaration with the provisions of article R. 225‑105 of the French Commercial Code;
• the fairness of the historical information (observed or extrapolated) provided pursuant to 3° of I and II of article R. 225‑105 of the French Commercial Code, namely the results of policies, including key performance indicators, and actions, relating to the main risks.

As it is our responsibility to form an independent conclusion on the Information as prepared by Management, we are not authorized to be involved in the preparation of this Information, as this could compromise our independence. It is not our responsibility to express an opinion on:

• the entity’s compliance with other applicable legal and regulatory requirements (in particular with regard to the information required by article 8 of Regulation (EU) 2020/852 (Green Taxonomy), the Duty of Care plan and the fight against corruption and tax evasion);
• the truthfulness of the information pursuant to article 8 of Regulation (EU) 2020/852 (Green Taxonomy);
• the compliance of products and services with applicable regulations.

Regulatory provisions and applicable professional doctrine

Our work described below was carried out in accordance with the provisions of articles A. 2251 et seq. of the French Commercial Code, and the professional doctrine of the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes) relating to this engagement, in particular the technical opinion of the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes), Involvement of the Statutory Auditors – Involvement of the Independent Third‑Party – Declaration of non‑financial performance, our audit program, sent at the beginning of the mission, and the international standard ISAE 3000 (revised) .⁽¹⁾

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 Statutory Auditors. 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 professional guidance issued by the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes) relating to this engagement.