This is a translation into English of the statutory auditor’s report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 of the Company issued in French and it is provided solely for the convenience of English-speaking users.
This report should be read in conjunction with, and construed in accordance with, French law and the H2A guidelines on “Limited assurance engagement on the certification of sustainability information and verification of disclosures requirements under Article 8 of Regulation (EU) 2020/852”.
Publicis Groupe SA
Year ended 31st December 2024
To the members of the General Assembly,
This report is issued in our capacity as statutory auditor in charge of the certification of sustainability information of Publicis Groupe. It covers the sustainability information and the information required by Article 8 of Regulation (EU) 2020/852, relating to the year ended 31st December 2024 and included in Chapter 4 Sustainability Statement in the Groupe management report.
Pursuant to Article L. 233-28-4 of the French Commercial Code, Publicis Groupe SA is required to include the above mentioned information in a separate section of the Groupe’s management report. This information has been prepared in the context of the first time application of the aforementioned articles, a context characterized by uncertainties regarding the interpretation of the legal texts, the use of significant estimates, the absence of established practices and frameworks in particular for the double- materiality assessment, and an evolving internal control system. It enables to understand the impact of the activity of the Groupe on sustainability matters, as well as the way in which these matters influence the development of the business of the Groupe, its performance and position. Sustainability matters include environmental, social and governance matters.
Pursuant to Article L. 821-54 II of the aforementioned Code, our responsibility is to carry out the procedures necessary to issue a conclusion, expressing limited assurance, on:
This engagement is carried out in compliance with the ethical rules, including independence, and quality control rules prescribed by the French Commercial Code.
It is also governed by the H2A guidelines on “Limited assurance engagement on the certification of sustainability information and verification of disclosures requirements set out in Article 8 of Regulation (EU) 2020/852”.
In the three separate parts of the report that follow, we present, for each of the parts of our engagement, the nature of the procedures that we carried out, the conclusions that we drew from these procedures and, in support of these conclusions, the elements that to which we paid particular attention and the procedures that we carried out with regard to these elements. We draw your attention to the fact that we do not express a conclusion on any of these elements taken in isolation and that the procedures described should be considered in the overall context of the formation of the conclusions issued in respect of each of the three parts of our engagement.
Finally, where deemed necessary to draw your attention to one or more disclosures of sustainability information provided by Publicis Groupe SA in the Groupe management report, we have included an emphasis of matter paragraph hereafter.
