With respect to the procedures relating to the transition plan for climate change mitigation, our work mainly consisted in:
- assessing whether the information published under the transition plan complies with ESRS E1 and appropriately describes the key assumptions underpinning this plan, it being specified that we are not required to express a view on the appropriateness or level of ambition of the plan’s objectives;
- assessing the consistency of the key information disclosed under the transition plan, in particular regarding decarbonisation levers and related actions;
- assessing whether the transition plan reflects the commitments made by the entity as stated in its climate strategy.
Information provided in application of social standards (ESRS S1 to S4)
Regarding the information disclosed under the social standards (ESRS S1)
The information published in respect of the entity’s workforce (ESRS S1) is presented in section 4.3 of the group management report.
Our main procedures on this information consisted in:
- based on interviews conducted with management or the individuals we considered appropriate (including the Human Resources Department, …):
- reviewing the data collection and compilation process for the preparation of the qualitative and quantitative information intended for the disclosure of material information in the sustainability statement;
- examining the underlying documentation available;
- performing procedures to verify the proper consolidation of these data;
- assessing whether the description of the policies, actions and targets implemented by the entity covers the following areas: talent attraction and retention, diversity and an inclusive environment, social dialogue, and remuneration;
- assessing the appropriateness of the information presented in notes 4.3.2 to 4.3.8 of the ‘Social’ section of the sustainability information included in the group management report and its overall consistency with our knowledge of the entity.
In addition, we:
- reviewed the geographical scope on which the information was prepared;
- defined and performed analytical procedures appropriate to the information examined in connection with changes in the entity’s activities;
- examined, based on sampling, supporting documentation for the corresponding information, including for four contributing countries — France, the United States, the United Kingdom and India;
- verified the arithmetic accuracy of the calculations used to prepare this information, where applicable after applying rounding rules.
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 includes checking:
- the compliance with the rules applicable to the presentation of this information to ensure its readability and understandability; and
- 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 judgement 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 regarding compliance with the requirements of Article 8 of Regulation (EU) 2020/852.
Elements that received particular attention
We determined that there were no such elements to report in our statement.
Done in Neuilly-sur-Seine and Paris-La Défense, on February 3, 2026
Statutory Auditors
French original signed by
