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2015 CORPORATE SOCIAL RESPONSIBILITY REPORT (CSR)
4
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
4.9
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
This is a free English translation of the Statutory Auditors’ report issued in French and is provided solely for the convenience of English-speaking
readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable
in France.
Year ended 31 December 2015
To the shareholders,
In our capacity as Statutory Auditor of ASSYSTEM, appointed as an independent third-party body, accredited by the COFRAC under number 3-1048
(1)
,
we hereby present our report on the consolidated HR, environmental and societal information for the year ended 31 December 2015 (hereinafter
referred to as the “CSR Information”) presented in the management report in accordance with the provisions of Article L. 225-102-1 of the French
Commercial Code.
Responsibility of the Company
The Board of Directors is responsible for drawing up a management report that includes the CSR Information specified in Article R. 225-105-1
of the French Commercial Code, in compliance with the guidelines used by the Company (the “Guidelines”), which are available from the
Company’s head office and summarised in the management report.
Independence and quality control
Our independence is defined by regulations, the Code of Ethics for our profession and the provisions of Article L. 822-11 of the French Commercial
Code.
We have also set up a quality control system that includes policies and documented procedures to ensure compliance with rules of ethics,
professional standards and the applicable laws and regulations.
Responsibility of the Statutory Auditor
On the basis of our work, our responsibility is to:
●
attest that the required CSR Information is presented in the management report or that the exclusion of any information is explained pursuant to
paragraph 3 of Article R. 225-105 of the French Commercial Code (Attestation of completeness of CSR Information);
●
express a moderated assurance conclusion on the fact that the CSR Information is presented fairly, in all material aspects, in compliance with
the Guidelines (Opinion on the fair presentation of CSR Information).
Our work required the skills of four people and took place between January and April 2016 lasting approximately four weeks. We called upon
our CSR experts to assist us in our work.
We conducted the procedures below in compliance with professional standards applicable in France, with the Order dated 13 May 2013
establishing the manner in which the independent third-party body must carry out its work, and, concerning our opinion on the fair presentation
of CSR Information, with ISAE 3000
(2)
.
(1) The scope of which is available at
www.cofrac.fr.(2) ISAE 3000 – Insurance commitments other than audits or reviews of historical financial information.
60
ASSYSTEM
FINANCIAL REPORT
2015