Areva - Reference Document 2016

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NON-FINANCIAL REPORTING METHODOLOGY AND INDEPENDENT THIRD-PARTY REPORT 2. Independent verification of consolidated social, environmental and societal data in the Management Report

2.2. LIMITED ASSURANCE ON CSR INFORMATION

NATURE AND SCOPE OF WORK We undertook interviews with about twenty people responsible for the preparation of CSR Information in the different departments charged with information gathering and responsible for internal control processes and risk management to: p assess the appropriateness of the Criteria as regards their relevance, completeness, neutrality, clarity and reliability, taking into consideration, where applicable, the good practices in the sector; p verify the implementation of the process for the collection, compilation, treatment and control of the CSR Information for its completeness and consistency, as well as obtain an understanding of internal control and risk management procedures related to the preparation of the CSR Information. We determined the nature and extent of our tests and inspections based on the nature and importance of the CSR Information, in relation to the company’s characteristics, its orientations in terms of sustainable development and sectorial best practices. For the CSR information which we considered the most important (1) : p at the level of the consolidating entity, we consulted documentary sources and conducted interviews to corroborate the qualitative information (organization, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verified, on a test basis, the calculations and data compilation, and we verified their coherence and consistency with the other information contained in the management report;

p at the level of a representative selection of sites and entities which we chose (2) based on their activity, their contribution to the consolidated indicators, their location and a risk analysis, we undertook interviews to verify the correct application of the procedures and undertook detailed tests based on samples, consisting of verifying the calculations and linking them with the information in supporting documentation. The sample thus selected represents an average of 17% of the workforce and from 36% to 55% of the quantitative environmental information presented (3) , considered as representative characteristics of the social and environmental components. For the other consolidated CSR Information, we assessed their consistency in relation to our knowledge of the company. Finally, we assessed the relevance of the explanations given in the event of the partial or total absence of certain information. We consider that the sample methods and the size of the samples that we considered, by exercising our professional judgment, allow us to express a limited assurance on the CSR Information; an assurance of a higher level would have required more extensive verification work. Due to the necessary use of sampling techniques and other limitations inherent in the functioning of any information and internal control system, the risk of non-detection of a significant anomaly in the CSR Information cannot be entirely eliminated.

CONCLUSION

Based on our work, we have not identified any significant misstatement that causes us to believe that the CSR Information, taken together, has not been presented sincerely, in compliance with the Criteria.

2.3. REASONABLE ASSURANCE ON A SELECTION OF CSR INFORMATION

NATURE AND SCOPE OF WORK Concerning scope 1 greenhouse gas emissions, we conducted work similar to that described in paragraph 2 above for the CSR Information considered the most

important, but in a more in-depth manner, in particular as concerns the number of tests. We consider that this work allows us to express a reasonable assurance on this information.

(1) Social information: employment (total headcount and breakdown, hiring and terminations), work accidents, notably their frequency and their severity, as well as accupational diseases, diversity and equality of treatment and opportunities (measures undertaken for gender equality, employment, inclusion of disabled people, anti-discrimination policies and actions). Environmental and societal information: general environmental policy (number of sites ISO 14001 certified), preventative measures, reduction of and compensation for discharges into the air (VOC emissions), recycling and waste management (tons on conventional waste), sustainable use of resources and climate change (energy consumption, water consumption, direct greenhouse gas emissions), importance of subcontracting and the consideration on environmental and social issues in purchasing policies and relations with suppliers and subcontractors. (2) AREVA NC la Hague, AREVA NC Pierrelatte, la Société d’enrichissement du Tricastin (SET) and SOCATRI (France), AREVA Resources Canada (ARC – Canada), COMINAK (Nigeria). (3) Coverage for environmental information: Energy -55%, Waste -36%, Greenhouse gas emissions (scope 1) -41%, Water consumption -48%.

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2016 AREVA REFERENCE DOCUMENT