SOLOCAL_Registration Document_2017

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CORPORATE SOCIAL RESPONSIBILITY 3.9 Appendix 3 - Independent Third Party's report

REASONED OPINION ON THE SINCERITY OF THE CSR INFORMATION

2.

Nature and extent of the engagement We carried out 10 interviews with the persons in charge of preparing the CSR information within the departments responsible for the information-gathering processes and, where relevant, those responsible for the internal control and risk management procedures, in order to: assess the appropriateness of the processes (in respect of the terms of reference) in relation to the following points: relevance, l comprehensiveness, reliability, neutrality, clarity; verify that a process had been set up for the collection, compilation, processing and control of the CSR information to ensure its l completeness and consistency, and examine the internal control and risk-management procedures relating to the preparation of the CSR information. We determined the nature and extent of our tests and checks based on the nature and importance of the CSR information with regard to the Company’s characteristics, the social and environmental issues stemming from its activities, its sustainable-development policies and best practices in the sector. In addition to checking consistency of all CSR information, in particular we studied: workforce information: the registered global workforce at 31/12, the number of employees hired on indefinite-term contracts, the total l number of indefinite-term contract departures, the sick leave rate, the number of hours of training delivered, the work accident frequency and severity rate; environmental information: the tonnage of paper distributed for printed directories, electricity consumption of Citylights and Angoulême, l GHG emissions from electricity at office premises, average number of sheets printed, number of printers per employee; at the consolidating entity level, we consulted the source documents and carried out interviews to corroborate the qualitative information l (organisation, policies, actions). For the quantitative information we verified the calculations and consolidation of the data as well as verifying their coherence and their consistency with the other information disclosed in the Management Report; Samples were selected on the following points: activity, contribution to consolidated indicators, geographical location and risks. We l conducted interviews to verify that procedures were being correctly applied and tests correcting implemented based on the sampling, which consisted in verifying the calculations made and reconciling the data with the supporting documents. The sample thus selected represented an average of 85% of the workforce and between 19% and 100% of the quantitative environmental information and 100% of the quantitative societal information. Finally, we assessed the sincerity of any explanations given to explain the total or partial absence of some information. We exercised our professional judgement when choosing the methods and sizes of samples. Due to the use of sampling techniques and other limitations inherent in the functioning of any internal control and information system, the risk of failing to detect a significant anomaly in the CSR information cannot be totally eliminated. Conclusion On the basis of this work we did not identify any significant anomalies that might call into question the sincerity of the CSR information presented in accordance with the terms of reference. societal information: conditions of dialogue with stakeholders, Personal data protection. l Concerning this CSR information we consider to be most significant (see Appendix):

Drawn up in Toulouse, 24 April 2018 Independent Third Party SAS CABINET DE SAINT FRONT Jacques de SAINT FRONT Chair

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2017 Registration Document SOLOCAL