Universal Registration Document 2024

Glossary

Concerning the information published in respect of greenhouse gas emissions:

  • we reviewed the internal control and risk management procedures implemented by the entity to ensure the conformity of the information published;
  • we assessed the consistency of the scope considered for the assessment of the greenhouse gas emissions balance sheet with the scope of the consolidated financial statements, the activities under operational control, and the upstream and downstream value chain;
  • we reviewed the greenhouse gas emissions inventory protocol used by the entity to draw up the greenhouse gas emissions balance sheet, and have assessed its application to a selection of emissions categories and sites, for scope 1 and scope 2;
  • with regard to Scope 3 emissions, we assessed:
    • the justification for the inclusion and exclusion of the various categories, and the transparency of the information provided in this respect,
    • the information gathering process;
  • we assessed the appropriateness of the emission factors used and the related conversion calculations, as well as the calculation and extrapolation assumptions, taking into account the uncertainty inherent in the state of scientific or economic knowledge and in the quality of the external data used;
  • we have interviewed management to understand the main changes in business activities during the year that are likely to have an impact on the greenhouse gas emissions balance sheet;
  • for physical data (such as energy consumption), we reconciled, on a test basis, the underlying data used to draw up the greenhouse gas emissions balance sheet with the supporting documents;
  • we performed analytical procedures;
  • we have verified the arithmetical accuracy of the calculations used to establish this information.
Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852
Nature of procedures carried out

Our procedures consisted in verifying the process implemented by Publicis Groupe SA to determine the eligible and aligned nature of the activities of the entities included in the consolidation.

They also involved verifying the information reported pursuant to Article 8 of Regulation (EU) 2020/852, which involves checking:

  • the compliance with the rules applicable to the presentation of this information to ensure that it is readable and understandable;
  • on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e. information likely to influence the judgment or decisions of users of this information.
Conclusion of the procedures carried out

Based on the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies relating to compliance with the requirements of Article 8 of Regulation (EU) 2020/852.

February 3rd, 2025

The statutory auditor French original signed by

Grant Thornton The French Member Firm of Grant Thornton International

Vincent Frambourt Partner