BPCE_REGISTRATION_DOCUMENT_2017

6 SOCIAL, ENVIRONMENTAL AND SOCIETAL INFORMATION CSR reporting methodology

Controls The “non-financialinformationquality control framework”covers the organizationof controlsof non-financialinformationin GroupeBPCE, and describes the main policies in place in this area. It applies to all Groupe BPCE entities in the consolidated scope: the central institution,its direct and indirect subsidiaries,all BPCE affiliates and their subsidiaries. Each entity is responsiblefor the accuracy of its CSR data. The same applies to Groupe BPCE’soperationaldivisions.

At Group level, all data collectedare verified and subject to a careful review of units and data consistency. Contributors are asked for an explanation where figures appear unjustified. The third level of control is the Internal Audit, which performschecks on entities’CSR reportingas part of its multi-annualaudit plan (from 2017). If any data publishedin the managementreport for the previous year prove inaccurate, a correction is made with an accompanying explanation onthe bottomof the same page.

6.5.2

Reporting scopefor 2017

Groupe BPCE’s long-term objective is to meet the regulatory requirement of consolidatingCSR reporting on a statutory scope of consolidation (the same as used for the publication of the Group’s consolidated financial statements). The scope established for 2017 was defined as reasonably as possible under the circumstances.This scope varies depending on the type of indicator. The scope will tend to expand every year, with the aim of covering the entire statutory scope of consolidation. HUMAN RESOURCES INDICATORS – REPORTING SCOPE In 2017, the reportingscope reviewedfor human resourcesindicators (excludingtraining)includedthe following: the Banque Populairebanks; ● the Caisses d’Epargne; ● Banque de Savoie, Banque Dupuy, de Parseval, Banque Marze; ● the Caisses duCrédit Maritime; ● the subsidiaries of Crédit Coopératif; ● SBE, PRIAM; ● the i-BP, IT-CEand BPCE-ITorganizations; ● BPCE, NatixisSA and BPCE International. ● The human resources reporting scope covers 90% of the Group’s headcount inFrance.

With respect to training data, the scope is limited to the Banque Populaire banks, the Caisses d’Epargne, BPCE, and the IT subsidiaries of Groupe BPCE. It represents 87% of permanent staff (incl. work-studycontracts) covered by the humanresourcesdata. ENVIRONMENTAL AND SOCIETAL INDICATORS – REPORTING SCOPE In 2017, the reportingscope covers 89% of GroupeBPCE’s permanent headcount. It includes the following entities (barring specifically-mentioned exceptions): the companies of the Banque Populaire network, composed of the ● Banque Populairebanks and their subsidiaries inFrance; the companies of the Caisse d’Epargne network and their ● subsidiaries inFrance; BPCE, BPCE IT, i-BP, IT-CE, Natixis SA and its subsidiariesin France, ● Banque Palatine and its subsidiaries in France, Crédit Foncier and its subsidiaries CFI and SOCFIM; the subsidiaries of BPCE International for a selection of ● environmental and societal indicators. The methodologies and scopes related to Banque Palatine, BRED Banque Populaire, Crédit Coopératif, Crédit Foncier and Natixis are outlined intheir respectivemanagementreports.

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Registration document 2017