Worldline - Registration Document 2016

A

Corporate and social responsibility report Annex III - Information about the report

operating within areas already zoned for economic activities don’t impact significantly on Biodiversity as the Group is (business/commercial/industry zones). Worldline’s materiality test assessment. Worldline’s operations Land use: it has not been identified as essential/priority in

relevant and does not represent a material issue. The exploitation of raw materials in Worldline’s activities is not represent a high violation risk of fundamental rights in this area. Human Rights: the Atos group and Worldline as well, given their IT services activities don’t produce goods or deliver services that

103-3 Economic Performance] [GRI 102-56] and [GRI 102-55] 103-3 Diversity and Equal Opportunity] [GRI 103-3 Customer Privacy] [GRI Occupational Health and Safety] [GRI 103-3 Training and Education] [GRI Employment] [GRI 103-3 Socioeconomic compliance] [GRI 103-3 Anti-Corruption] [GRI 103-3 Energy] [GRI 103-3 Emissions] [GRI 103-3 Market Presence] [GRI 103-3 Procurement Practices] [GRI 103-3 December 31, 2016 [GRI 103-3 Indirect Economic Impacts] [GRI 103-3 information published in themanagement report – year ended third-party, on the consolidated social, environmental and societal Report of one of the statutory auditors, appointed as independent

A.6.3

To the Shareholders,

Statutory auditor’s responsibility On the basis of our work, our responsibility is to:

on the consolidated human resources, environmental and social In our capacity as statutory auditors of WORLDLINE SA, (the by COFRAC under number(s) 3-1048 1 , we hereby report to you “Company”), appointed as independent third party and certified (Code de commerce). pursuant to article L. 225-102-1 of the French Commercial Code the management report (hereinafter named “CSR Information”), information for the year ended December 31, 2016 included in

provided in accordance with the third paragraph of article part or all of the CSR Information, that an explanation is regarding the completeness of CSR Information); R. 225-105 of the French Commercial Code (Attestation management report or, in the event of non-disclosure of a Attest that the required CSR Information is included in the ● Information taken as a whole is, in all material respects, fairly Express a limited assurance conclusion that the CSR ● presented in accordance with the Guidelines (Conclusion on the fairness of CSR Information); and responsiveness in the process of developing the with AA1000 APS (2008) principles of inclusivity, materiality standard” of the management report on the compliance made by the Group in chapter “Respect of the AA1000 To express limited assurance on the fact that the description ● sustainable development). development of social information, environmental and other aspects (Report of assurance on the process of report (“the Report” and the “Principles”), is fair in all material chapter “Corporate Responsibility” in the management December 2016 and February 2017 during an eleven week Our work involved nine persons and was conducted between experts. period. We were assisted in our work by our sustainability May 13, 2013 defining the conditions under which the We performed our work in accordance with the order dated professional guidance issued by the French Institute of statutory independent third party performs its engagement and the relating to this engagement and with ISAE 3000 2 concerning auditors (Compagnie nationale des commissaires aux comptes) our conclusion on the fairness of CSR Information.

Company’s responsibility

report and available on request from the Company’s head office. (hereinafter the “Guidelines”), summarised in the management accordance with the reporting protocols used by the Company article R. 225-105-1 of the French Commercial Code in management report including the CSR Information required by The Board of Directors is responsible for preparing a company’s

Independence and quality control

standards and applicable legal and regulatory requirements. compliance with the ethical requirements, French professional including documented policies and procedures regarding In addition, we have implemented a system of quality control requirements of article L. 822-11 of the French Commercial Code. Code of Ethics (Code de déontologie) of our profession and the Our independence is defined by regulatory texts, the French

Whose scope is available at www.cofrac.fr. 1 ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information. 2

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Worldline 2016 Registration Document