DERICHEBOURG - Universal registration document 2018-2019

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CSR report (serving as statement of extra-financial performance) Report by the independent third party organization on the consolidated statement of extra-financial performance set out in the management report

Report by the independent third party organization 1.9 on the consolidated statement of extra-financial performance set out in the management report

To the shareholders’ meeting, As an independent third party organization accredited by COFRAC under number 3-1681 (accreditation scope available on the site www.cofrac.fr) and member of the network of one of the Statutory Auditors of your company (hereinafter the "entity"), we hereby report to you on the consolidated statement of extra-financial performance for the fiscal year ended September 30, 2019 (hereinafter the “Statement”), as presented in the management report under the legal and regulatory provisions of Articles L. 225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code. Responsibility of the entity The Board of Directors is responsible for preparing a Statement in accordance with the legal and regulatory provisions, including a presentation of the business model, a description of the main extra-financial risks, a presentation of the policies applied in respect of these risks and the results of these policies, including key performance indicators. The Statement was prepared in application of entity procedures (hereinafter the “Standards”), of which the significant items are presented in the Statement and on request from the entity’s registered office. Independence and Quality Control Our independence is defined by provisions defined in Article L. 822-11-3 of the French Commercial Code and the profession’s Code of ethics. Furthermore, we have implemented a quality control system that includes documented policies and procedures that aim to ensure compliance with ethical rules, professional standards and applicable laws and regulations. the fair presentation of the information provided in application of 3° of I and II of Article R. 225-105 of the French Commercial Code, i.e. the p results of the policies, including the key performance indicators, and the actions, with respect to the main risks, hereafter the “Information”. However, it is not our responsibility to comment on: compliance by the entity with any other applicable legal and regulatory provisions, in particular in terms of any vigilance plan and the fight against p corruption; the compliance of products and services with applicable regulations. p Nature and scope of the work Our work described below was carried out in accordance with the provisions of Articles A. 225-1 et seq . of the French Commercial Code setting the modalities under which the independent third party organization carries out its mission and according to the professional standards as well as international standard ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information. We have carried out work enabling us to assess the Statement’s compliance with the regulatory provisions and the fair presentation of the Information: we have taken note of the activity for all companies included in the consolidation scope, the presentation of the main social and environmental p risks associated with this business, and where applicable, its effects on respect for human rights and the fight against corruption and tax evasion, as well as the resulting policies and their results; we have assessed the appropriate nature of the Standards in terms of their relevance, completeness, reliability, neutrality and comprehensibility, p taking into account sector best practice, where applicable; we have verified that the Statement covers each category of disclosures stipulated in III of Article L. 225-102-1 in social and environmental terms as p well as respect for human rights and the fight against corruption and tax evasion; we have verified that the Statement includes an explanation of the reasons justifying the absence of disclosures required by paragraph 2 of III of p Article L. 225-102-1; Responsibility of the third party independent organization Based on our work, our role is to provide a reasoned opinion expressing a conclusion with moderate assurance on: the Statement’s compliance with the provisions stipulated in Article R. 225-105 of the French Commercial Code; p

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