Financial year ending December 31, 2013


Statutory auditors’ independent third-party report on consolidated social, environmental and societal information presented in the management report


To the Shareholders,

In our quality of statutory auditors’, designed independent thirdparty of which the admissibility of the application for accreditation has been accepted by the COFRAC, we present you our report on the consolidated social, environmental and societal information established for the year ended on December 31st, 2013, presented in the management report (hereafter referred to as the “CSR Information”), pursuant to the provisions of the article L.225-102-1 of the French Commercial Code (Code de commerce).


Responsibility of the Company

It is the responsibility of the Board of Directors to establish a management report including CSR Information referred to in the article R. 225-105-1 of the French Commercial Code (Code de commerce), in accordance with the protocols used by the Company (hereafter referred to as the “Criteria”), available on request from the Company’s environment and performance evaluation department, HR performance department and Health and Safety department and of which a summary is included in the management report.


Independence and quality control

Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the article L. 822-11 of the French Commercial Code (Code de commerce). In addition, we have implemented a quality control system, including documented policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and regulations.


Responsibility of the independent verifier

It is our role, based on our work:

  • to attest whether the required CSR Information is present in the management report or, in the case of its omission, that an appropriate explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial Code (Code de commerce) (Attestation of presence of CSR Information);
  • to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according with the Criteria (Fairness report regarding CSR Information);
  • to express, at the request of the Company, a reasonable assurance conclusion that the information selected by the Company and identified by the symbol •• in chapters 6.8 and 17 of the management report, has been established, in all material aspects, in accordance with the Criteria.


We requested the assistance of our CSR experts to conduct this verification work.

Our verification work was undertaken by a team of fifteen people between October 2013 and February 2014 for an estimated duration of 20 weeks.

We conducted the work described below in accordance with the professional standards applicable in France and the Order of May 13, 2013 determining the conditions under which an independent thirdparty verifier conducts its mission, and in relation to the opinion of fairness and the reasonable assurance report, in accordance with the international standard ISAE 3000(1).

(1) – ISAE 3000 – Assurance engagements other than audits or reviews of historical information.
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