BPCE_REGISTRATION_DOCUMENT_2017
6 SOCIAL, ENVIRONMENTAL AND SOCIETAL INFORMATION Report by one of the Statutory Auditors
Report by one of the Statutory Auditors, 6.6 a designated independent third-party body, on the consolidated social, environmental and societal information contained in the management report To the Shareholders, In our capacity as Statutory Auditor of BPCE SA group, (the “company”),appointed as independentthird party and certified by COFRAC under number(s) 3-1048 (1) , we hereby report to you on the consolidatedhuman resources, environmentaland social information for the year ended December 31, 2017 included in the managementreport (hereinafternamed “CSR Information”),pursuant to Article L. 225-102-1of the French Commercial Code( Codede commerce ). Company’s responsibility The Board of Directorsis responsiblefor drawingup a managementreport includingthe CSR Informationprovidedfor in Article R. 255-105-1of the French Commercial Code, prepared in accordance with the standard applied by the company (hereinafter the “Standard”), a summary of which isprovidedin the managementreport. This Standard isavailable from the company’s registered office on request. Independence and quality control Our independenceis defined by regulatory texts, the French code of ethics ( code de déontologie ) of our profession and the requirements of Article L. 822-11 of the French CommercialCode. In addition, we have implementeda system of quality control including documentedpolicies and procedures regarding compliance with the ethical requirements, French professional standards and applicable legal and regulatory requirements. Statutory Auditor’s responsibility It is our responsibility,on the basis of our work: to certify that the CSR Informationrequired is included in the managementreport, or that any omission is explained pursuant to the third ● Sub-Paragraph of ArticleR. 225-105 of theFrench Commercial Code (Certificate of inclusionof the CSR Information); to express a limited assuranceconclusionthat the CSR Informationtaken as a whole is, in all materialrespects,fairly presentedin accordance ● with the Guidelines(Conclusionon the fairnessof CSR Information). It is not our responsibility, however, to assess any other applicable legal provisions, including in particular those provided for in Article L. 225-102-4 of the French Commercial Code (vigilance plan) and by Act No. 2016-1691 of December 9, 2016 on the prevention of corruption (theSapin II Act). Our work involved eight persons and was conductedbetweenDecember 2017 and February 2018 during a six-weekperiod. We were assisted in our work by our CSRexperts. We performed our work in accordance with the order dated May 13, 2013 defining the conditions under which the independent third party performsits engagement;in accordancewith the professionalcode of the Compagnienationaledes commissairesaux comptes(France’sNational Associationof Statutory Auditors) relating to this assignment,and pursuant to the internationalstandard ISAE 3000 for the conclusionon the fairness of the information (2) . Fiscal yearendedDecember31, 2017
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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Registration document 2017
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