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| REPORTBYTHE INDEPENDENTTHIRDPARTYORGANIZATIONREGARDING
THESOCIAL, ENVIRONMENTALANDSOCIETAL INFORMATIONCONTAINED
INTHEMANAGEMENTREPORT
Ourworkwas carriedout bya teamof four peoplebetweenNovember
2013andMarch2014overaperiodofabout fourteenweeks.
Weconductedtheworkdescribedbelow inaccordancewithprofessional
standardsapplicable inFranceandtheOrderofMay13,2013determining
the conditions under which the independent third party organization
conducts its task and on the reasoned opinion of fairness, as per the
internationalstandard ISAE3000
1
.
1.CSRinformationpresencecertificate
We have read, based on interviews with the heads of departments
concerned, thepresentationof guidelines for sustainabledevelopment,
basedon the social andenvironmental consequences of the company's
activities andof its social commitments and, where appropriate, of the
resultingactionsorprograms.
WecomparedtheCSR informationpresented inthemanagementreport
withthe listprovided for inArticleR.225-105-1oftheCommercialCode.
In the absence of some of the consolidated information, we verified
that explanations were provided in accordancewith Article R. 225-105,
paragraph3oftheCommercialCode.
WeverifiedthattheCSR informationcoveredtheconsolidatedscope, i.e.
the company and its subsidiarieswithin themeaning of Article L. 233-1
andthecompanies itcontrolswithinthemeaningofArticleL.233-3ofthe
CommercialCode.
Basedonourwork,weconfirm thepresence in themanagement report
oftherequiredCSR information.
2.ReasonedopiniononthefairnessoftheCSRInformation
Natureandscopeofwork
We conducted seven interviews with the individuals responsible for
preparing theCSR information fromFinance,HumanResources,Health/
Safety/Environment, Industry andProcurement, in charge of gathering
informationand,whereappropriate, in chargeof the internal audit and
riskmanagementprocedures inorderto:
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assess the appropriateness of the Repositories in terms of their
relevance, completeness, reliability, neutrality and understandability,
taking intoaccount,whereappropriate, the industry'sbestpractices;
DearShareholders,
In our capacity as independent third party organization whose
applicationforcertificationwasconsideredacceptablebyCOFRACunder
number3-1050andasamemberof thenetworkofoneofLISI'sauditors,
we present our report on the consolidated social, environmental and
societal information relating to the year ended December 31, 2013,
presented in the Chapter entitled "Corporate Social Responsibility" in
theManagement Report, hereinafter the "CSR Information" under the
provisionsofArticleL.225-102-1oftheFrenchCommercialCode.
Corporate responsibility
It is fortheBoardofDirectorstoprepareamanagementreport including
theCSR informationprovidedfor inArticleR.225-105-1oftheCommercial
Code, inaccordancewiththestandardsusedbythecompany,consisting
ofHR andCSR reporting instructions in their 2013 versions (hereinafter
the "Repositories") and available upon request at the company's
headquarters.
Independenceandqualitycontrol
Our independence is defined in the regulations, the Profession's Code
of Ethics, aswell as theprovisionsofArticle L. 822-11 of theCommercial
Code. Inaddition,wehave implementedaquality control system that
includes documented policies and procedures to ensure compliance
with ethical standards, professional standards and applicable laws and
regulations.
Responsibilityof the independent thirdpartyorganization
It is forus,basedonourwork, to:
n
certifythattheCSRrequired information ispresent inthemanagement
reportor if it isomitted, issubject toanexplanation inaccordancewith
the thirdparagraphofArticleR. 225-105of theCommercial Code (CSR
informationpresencecertificate);
n
express a limited assurance conclusion on the fact that the CSR
information, as awhole, is presented, in all itsmaterial respects, in a
faithfulmanner, inaccordancewiththeRepositories(Reasonedopinion
onthe fairnessoftheCSR Information).
(1) ISAE3000–
Assuranceengagementsotherthanauditsorreviewsofhistorical information.
LISI FINANCIALREPORT2013 I
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DOCUMENTSSPECIFICTOTHEANNUALGENERALMEETING
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