LISI GROUP - 2015 Financial report

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DOCUMENTS SPECIFIC TO THE SHAREHOLDERS’ GENERAL MEETING
160 LISI 2015 FINANCIAL REPORT
6 / INDEPENDENT THIRD PARTY REPORT ON THE CONSOLIDATED SOCIAL,
ENVIRONMENTAL AND SOCIETAL INFORMATION PRESENTED IN THE MANAGEMENT
REPORT - FINANCIAL YEAR ENDED DECEMBER 31, 2015
Dear Shareholders,
As an independent third party body accredited by COFRAC1
under the number 3-1050 and an associate member of the
network of one of the Auditors of the LISI Group, we present our
report on the consolidated social, environmental and societal
information for the period ended December 31, 2015, presented
in Chapter 6 of the Annual Report, subsequently referred to as
the "CSR Information", under the provisions of Article L. 225-
102-1 of the French Commercial Code.
Corporate responsibility
It is for the Board of Directors to prepare a management report
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, consisting of HR and CSR
reporting instructions in their 2015 versions (hereinafter the
"Repositories") and available upon request at the Company's
headquarters.
Independence and quality control
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 FrenchCommercial Code. In addition, we have implemented
a quality control system that includes documented policies
and procedures to ensure compliance with ethical standards,
professional standards and applicable laws and regulations.
Responsibility of the independent third party organization
It is for us, based on our work, to:
■■certify that the CSR required information is present in
the management report or if it is omitted, is subject to an
explanation in accordance with the third paragraph of Article
R. 225-105 of the French Commercial Code (CSR information
presence certificate);
■■express a limited assurance conclusion on the fact that the
CSR information, as a whole, is presented, in all its material
respects, in a faithful manner, in accordance with the
Repositories (Reasoned opinion on the fairness of the CSR
Information).
Our work was carried out by a team of four people between
November 2015 and February 2016 over a period of about five
weeks.
We conducted the work described below in accordance with
professional standards applicable in France and the Order
of May 13, 2013 determining the conditions under which the
independent third party organization conducts its task and
on the reasoned opinion of fairness, as per the international
standard ISAE 30002.
1. CSR information presence certificate
We have read, based on interviews with the heads
of departments concerned, the presentation of guidelines
for sustainable development, based on the social and
environmental consequences of the Company's activities
and of its social commitments and, where appropriate, of the
resulting actions or programs.
We compared the CSR information presented in the
management report with the list provided for in Article R. 225-
105-1 of the French Commercial Code.
In the absence of some of the consolidated information, we
verified that explanations were provided in accordance with
Article R. 225-105, paragraph 3 of the French Commercial Code.
We verified that the CSR information covered the consolidated
scope, i.e. the Company and its subsidiaries within themeaning
of Article L. 233-1 and the companies it controls within the
meaning of Article L. 233-3 of the French Commercial Code.
Based onourwork, we confirmthe presence in themanagement
report of the required CSR information.
2. Reasoned opinion on the fairness of the CSR
Information
Nature and scope of work
We conducted nine interviews with the individuals responsible
for preparing the CSR information from Human Resources,
Health/Safety/Environment, inchargeof gathering information
and, where appropriate, in charge of the internal audit and risk
management procedures in order to:
1 Scope of accreditation available at
2 ISAE 3000 – Assurance engagements other than audits or reviews of historical information