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

we have verified that the Statement presents the business model and the main risks associated with the business of all entities included in the p consolidation scope, including, where relevant and proportionate, the risks created by its business relations, products or services as well as the policies and results including key performance indicators; we have verified, where relevant in view of the main risks or policies presented, that the Statement presents the information stipulated in II of p Article R. 225-105; we have assessed the selection and validation process for the main risks; p we have inquired into the existence of internal control and risk management procedures implemented by the entity; p we have assessed the consistency of results and key performance indicators selected in view of the main risks and policies presented; p we have verified that the Statement includes a clear, reasoned explanation of the reasons justifying the absence of policy with regard to one or p several of these risks; we have verified that the Statement covers the consolidated scope, i.e. all companies included in the consolidation scope in accordance with p Article L. 233-16 with the limits specified in the Statement; we have assessed the collection process implemented by the entity to ensure the completeness and fair presentation of the Information; p we have implemented for the key performance indicators and the other quantitative results that we considered the most significant presented in p Appendix 1: analytical procedures to verify the correct consolidation of the collected data as well as the consistency of their changes; ● detailed tests based on surveys, to verify the correct application of the definitions and procedures and reconcile the data with the supporting ● documents. This work was carried out for a selection of contributing entities listed below: Revival (Environment activity), Derichebourg Ulteam, Retail and Spectacles (Multiservices activity) and Derichebourg Intérim and Intérimaires Généralistes (Multiservices activity), which cover between 8% and 38% of the consolidated data selected for these tests (8% of the workforce, 13% of the number of workplace accidents with lost time, 15% of fuel consumption, 18% of electricity consumption and 38% of shredder residues); we have consulted the documentary sources and carried out interviews to corroborate the qualitative information (actions and results) that we p considered to be the most significant presented in Appendix 1; we have assessed the consistency of the whole Statement compared to our knowledge of all companies included in the scope of consolidation. p We consider that the work that we carried out in exercising our professional judgment allows us to provide a conclusion of moderate assurance; a higher level of assurance would have required more extensive verification work. Means and resources Our work was conducted by a skilled team of four people between July and December 2019, and lasted for approximately ten weeks. We conducted six interviews with the people responsible for preparing the Statement from the QSE-CSR, Human Resources, Transportation, and Sense of Service Departments and the Secretariat General. Conclusion Based on this work, we have not detected any material misstatements that could call into question the fact that the Extra-Financial Performance Statement complies with the applicable regulatory provisions and that the Information, taken as a whole, is fairly presented in accordance with the Standards.

DERICHEBOURG p 2018/2019 Universal Registration Document 54