Assystem - 2015 Registration Document

2015 CORPORATE SOCIAL RESPONSIBILITY REPORT (CSR)

REPORT BY ONE OF THE STATUTORY AUDITORS, DESIGNATED AS A THIRD-PARTY INDEPENDENT BODY, ON THE HR, ENVIRONMENTAL AND CONSOLIDATED SOCIETAL INFORMATION GIVEN IN THE MANAGEMENT REPORT

1. Attestation of completeness of CSR Information

NATURE AND SCOPE OF OUR PROCEDURES On the basis of interviews with the managers of the relevant departments, we reviewed the Company’s sustainable development strategy with respect to the social and environmental impact of its activities and its societal commitments and, if applicable, any initiatives or programmes it has implemented as a result. We compared the CSR Information included in the management report with the list provided in Article R. 225-105-1 of the French Commercial Code. If certain consolidated information was excluded, we verified that an explanation was provided, in compliance with Article R. 225-105, paragraph 3 of the French Commercial Code. We verified that the CSR Information covered the consolidated scope, i.e. the Company as well as its subsidiaries as defined in Article L. 233-1 and the companies it controls as defined by Article L. 233-3 of the French Commercial Code with the limits specified in the methodological note presented in Chapter 4.1 of the reference document included in the management report. CONCLUSION Based on these procedures and taking into account the limitations mentioned above, we attest that the management report includes the required CSR Information. NATURE AND SCOPE OF OUR PROCEDURES We conducted roughly ten interviews with the people responsible for preparing CSR Information in departments in charge of data collection processes and, where appropriate, those responsible for internal control procedures and risk management, in order to: ● assess the suitability of the Guidelines with respect to their relevance, completeness, reliability, neutrality and understandability, taking into account best practices in the industry, if applicable; ● verify that a data collection, compilation, processing and quality control process has been implemented to ensure the completeness and consistency of the CSR Information, and review the internal control and risk management procedures involved in the preparation of the CSR Information. We determined the nature and scope of our tests and quality control processes based on the type and importance of the CSR Information with respect to the characteristics of the Company, the social and environmental impacts of its activities, its sustainable development strategy, and industry best practices. For the CSR information we considered to be the most important (1) : ● concerning the consolidating company, we consulted documentary sources and conducted interviews to corroborate qualitative information (organisation, policies, actions, etc.), we implemented analytical procedures for quantitative information and verified the calculation and the consolidation of data on a sample basis, and we verified that this information was coherent and consistent with the other information in the management report; ● concerning the representative sample of sites selected (2) on the basis of their business activity, their contribution to consolidated indicators, where they operate and a risk analysis, we conducted interviews to verify the proper application of procedures and performed substantive tests, using sampling techniques, to verify calculations and reconcile data with supporting documents. The selected sample represents on average 29% of the total workforce and between 37% and 43% of the quantitative environmental information presented. 2. Opinion on the fair presentation of CSR Information

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(1) Quantitative and qualitative HR information: workforce (of which % permanent contracts, % women, % employees aged over 45 years, % disabled employees); number of hires; number of redundancies; absenteeism rate; frequency rate of work-related accidents; severity rate of work-related accidents; number of employees trained during the year; total number of training hours; organisation of social dialogue, training policy; workplace health and safety conditions – HSE management system; ethical governance. Quantitative and qualitative environmental information: greenhouse gas emissions in MTCDE, greenhouse gas emissions in MTCDE per person and per year, km per person of work-related car/plane/train travel; prevention, recycling and elimination of waste. Quantitative and qualitative societal information: adhesion to and annual renewal of the UN Global Compact, Work-Life balance. (2) The establishments at Saint Priest, Saint Herblain, Issy-les-Moulineaux and Saint-Quentin-en-Yvelines and Assystem UK for HR information.

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ASSYSTEM

FINANCIAL REPORT 2015