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”.
(Financial year ended December 31, 2025)
To the General Meeting of PUBLICIS GROUPE SA
This report is issued in our capacity as statutory auditors of PUBLICIS GROUPE SA.
It covers the sustainability information and the information required under Article 8 of Regulation (EU) 2020/852, relating to the year ended December 31, 2025, and included in sections 4.1 to 4.4 of Chapter 4, ‘Sustainability’, of the group management report.
Our procedures, which relate to this information, have been performed in an evolving context characterized by uncertainties regarding the interpretation of the laws and regulations, and the development of established practices.
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 group management report.
These disclosures enable an understanding of the impacts of the Groupe’s activities on sustainability matters, as well as the way in which these matters influence the development of the Groupe’s business, results and financial position. Sustainability matters include environmental, social and corporate governance matters.
Pursuant to Article L.821-54 II of the French Commercial Code, our responsibility is to carry out the procedures necessary to express a conclusion, providing 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 - Certification of sustainability reporting and verification of disclosure requirements set out in Article 8 of Regulation (EU) 2020/852’.
In the three separate sections of the report that follow, we present, for each of the sections 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 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 individually 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 sections 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 group management report, we have included an emphasis of matter paragraph hereafter.
As the purpose of our engagement is to express limited assurance, the nature (choice of techniques), extent (scope) and timing of the procedures are less than those required to obtain reasonable assurance.
This engagement does not provide guarantee regarding the viability or the quality of the management of PUBLICIS GROUPE SA, in particular it does not provide an assessment, of the relevance of the choices made by PUBLICIS GROUPE SA in terms of action plans, targets, policies, scenario analyses and transition plans, which would go beyond compliance with the ESRS reporting requirements.
