Documents specifictotheAnnualGeneralMeeting
8
LISI 2014FINANCIALREPORT
I
149
LISI
FinancialyearendedDecember31,2014
Report by the independent third party organization regarding the
social, environmental and societal information contained in the
management report
DearShareholders,
As an independent thirdparty body accreditedby COFRAC
1
under the
number3-1050andanassociatememberofoneoftheStatutoryAuditors
of the LISI company, we present our report on the consolidated social,
environmental andsocietal information for theperiodendedDecember
31,2014,presented inchapter6oftheReferenceDocument,subsequently
referred toas the "CSR Information",under theprovisionsofarticleL.225-
102-1oftheCommercialCode.
Corporate responsibility
It is fortheBoardofDirectorstoprepareamanagementreport including
the CSR information provided for in Article R. 225-105-1 of the French
Commercial Code, in accordance with the standards used by the
company, consistingofHR andCSR reporting instructions in their 2014
versions(hereinafterthe "Repositories")andavailableuponrequestatthe
company'sheadquarters.
Independenceandqualitycontrol
Our independence is defined in the regulations, the Profession's Code
of Ethics, as well as the provisions of Article L. 822-11 of the French
Commercial Code. In addition, we have implemented a quality control
system that includes documented policies and procedures to ensure
compliancewithethicalstandards,professionalstandardsandapplicable
lawsandregulations.
Responsibilityoftheindependentthirdpartyorganization
It is forus,basedonourwork, to:
■■
certifythattheCSRrequired information ispresent inthemanagement
reportor if it isomitted, issubjecttoanexplanation inaccordancewith
the thirdparagraphofArticleR. 225-105of theCommercial Code (CSR
informationpresencecertificate);
■■
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).
Ourworkwas carriedout bya teamof four peoplebetweenNovember
2014andFebruary2015overaperiodofabout fiveweeks.
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
2
.
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
Commercial Code. Based on our work, we confirm the presence in the
managementreportoftherequiredCSR information.
2 ReasonedopiniononthefairnessoftheCSRInformation
Natureandscopeofwork
We conducted nine 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:
■■
assess the appropriateness of the Repositories in terms of their
relevance, completeness, reliability, neutrality and understandability,
taking intoaccount,whereappropriate, the industry'sbestpractices,
■■
verify the implementation of a process for collecting, compiling,
processing and controlling the completeness and consistency of the
CSR informationand forgaininganunderstandingof the internalaudit
andriskmanagementproceduresrelatingtotheelaborationoftheCSR
information.
6
|
Reportbythe independentthirdpartyorganizationregarding
thesocial, environmentalandsocietal informationcontained in
themanagementreport
1Scopeofaccreditationavailableatwww.cofrac.fr
2 ISAE3000–
Assuranceengagementsotherthanauditsorreviewsofhistorical information
