Furthermore, as forward-looking information is inherently uncertain, actual future outcomes may differ, sometimes significantly, from the forward-looking information presented in the group management report.
Our engagement does, however, allow us to express conclusions regarding the entity’s process for determining the sustainability information to be reported, the sustainability information itself, and the information reported pursuant to Article 8 of Regulation (EU) 2020/852, as to the absence of identification or, on the contrary, the identification of errors, omissions or inconsistencies of such importance that they would be likely to influence the decisions that readers of the information subject to this engagement might make.
Sustainability information and the information required under Article 8 of Regulation (EU) No 2020/852 may be subject to inherent uncertainty arising from the state of scientific knowledge and from the quality of the external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates applied in preparing it and presented in the group management report.
Our procedures consisted in verifying that:
On the basis of the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies regarding the compliance of the process implemented by PUBLICIS GROUPE SA with the ESRS.
We present below the elements to which we paid particular attention regarding the compliance of the process implemented by PUBLICIS GROUPE SA (the ‘entity’) with the ESRS for determining the information to be disclosed.
The information relating to the identification of stakeholders is presented in paragraph 4.1.8 ‘Consultation of stakeholders’ of Chapter 4 ‘Sustainability’ of the group management report.
We reviewed the analysis performed by the entity to identify:
We held discussions with management and/or the individuals we deemed appropriate and inspected the available documentation. Our procedures notably consisted of:
The information relating to the identification of impacts, risks and opportunities is presented in paragraph 4.1.9 “Double materiality analysis – impact and financial’ of Chapter 4 ‘Sustainability’ of the group management report.
We reviewed the process implemented by the entity for identifying actual or potential impacts (negative or positive), risks and opportunities (‘IRO’) in connection with the sustainability matters referred to in paragraph AR 16 of the ‘Application Requirements’ of ESRS 1 and, where applicable, those that are specific to the entity, as presented in paragraph 4.1.9 ‘Double materiality analysis – impact and financial’ of Chapter 4 ‘Sustainability’ of the group management report.
In particular, we assessed the approach implemented by the entity to determine its impacts and its dependencies, which may give rise to risks or opportunities, including, where applicable, the dialogue conducted with stakeholders.
We reviewed the mapping prepared by the entity of the identified IROs, including the description of their distribution across own operations and the value chain, as well as their time horizon (short, medium or long term), and we assessed the consistency of this mapping with our knowledge of the entity.
We:
