Hermès - Registration Document 2016

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2016 REGISTRATION DOCUMENT HERMÈS INTERNATIONAL 85
Corporate social responsability
2
Report from one of the Statutory Auditors, designated as the independent third party organisation
2.7 Report from one of the Statutory Auditors, designated
as the independent third party organisation, on the
consolidated social, environmental and societal
information contained in the management report
This is a free translation into English of the Statutory auditors’ report issued in the French language 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
auditing standards applicable in France.
Year ended 31 December 2016
To the shareholders,
In our capacity as Statutory Auditor of Hermès International appointed as an independent third party, and certified by COFRAC under the
number 3-10601 , we hereby report to you on the consolidated social, environmental and societal information for the financial year ended
31 December 2016, presented in the management report (hereinafter the “CSR Information”), in accordance with Article L. 225-102-1 of the
French Commercial Code ( Code de commerce).
Responsibility of the Company
The Executive Management is responsible for preparing a management report including CSR Information, in accordance with the provisions of
ArticleR. 225-105-1of the FrenchCommercial Code ( Codede commerce) andwith the guidelines usedby theCompany (hereinafter the “Guidelines”),
summarised in the management report, and are available on request at the Company’s registered office.
Independence and quality control
Our independence is defined by regulatory texts, the code of ethics governing the audit profession and the provisions of Article L. 822-11-3 of the
French Commercial Code ( Code de commerce). We have also implemented a quality control system comprising documented policies and procedures
for ensuring compliance with the codes of ethics, and applicable legal and regulatory texts.
Statutory Auditor’s responsibility
On the basis of our work, it is our responsibility to:
s
s certify that the required CSR Information is presented in the management report or, if omitted, that an explanation is provided in accordance with
sub-paragraph 3 of Article R. 225-105 of the French Commercial Code ( Code de commerce) (Statement of completeness of CSR Information);
s s express limited assurance that the CSR Information, taken as awhole, is fairly presented, in all material respects, in accordancewith theGuidelines
(Reasoned opinion on the fairness of the CSR Information).
Our work was carried out by a team of six people, over approximately 15 weeks, between December 2016 and March 2017. We were assisted in our
work by our specialists in corporate social responsibility (CSR).
We performed our work in accordance with the Order of 13 May 2013 which determines the provisions under which the independent third party per-
forms its assignment, the professional practice of the French national auditing body ( Compagnie nationale des commissaires aux comptes) relating
to such engagements, and regarding the reasoned opinion of fairness, following the international ISAE 3000 standard2.
1. Detailed information is available at
2. ISAE 3000 - Assurance Engagements Other than Audits or Reviews of Historical Financial Information