Universal Registration Document 2019

131 LISI 2019 UNIVERSAL REGISTRATION DOCUMENT Corporate Social Responsibility 4 Appendix 1. For certain risks (anti-corruption and tax evasion efforts, responsible procurement, respect of human rights) our work was performed at the parent-company level, for other risks, work was conducted at parent- company level as well as in the following selected entities: Hérouville-Saint-Clair and Marmande in France and Torrance in the United States; ■ We have verified that theDeclaration covers the consolidated scope, namely all entities included in the scope of consolidation in accordance with Article L. 233‑16 with the limits specified in the Declaration; ■ We have reviewed the internal control and risk management procedures implemented by the entity and we evaluated the collection process with regard to the completeness and the sincerity of the information; ■ For the key performance indicators and other quantitative results that we considered to be the most important presented in Appendix 1, we implemented: • analytical procedures consisting of verifying the proper consolidation of the data collected as well as the coherence of their changes; • detailed tests based on surveys, consisting of verifying the proper application of the definitions and procedures and reconciling the data contained in the supportingdocuments. These tests were conducted on a selection of contributing entities listed below and cover 19% of the consolidated headcount and 16% of the Group’s energy consumption; ■ We evaluated the coherence of the entire Declaration with respect to our knowledge of all the entities included in the scope of consolidation. We believe that the work that we have performed exercising our professional judgment allows us to reach a conclusion of moderate assurance; a higher level of assurance would have required more extensive verification work. Means and resources Five competent persons were involved in this work which was carried out between July 2019 and February 2020 over a total working period of approximately seven weeks. We held five interviews with the persons responsible for drafting the Declaration representing in particular the Group’s Human Resources and HSE and Purchasing departments. Conclusion Based on our work, we did not identify anymaterial anomalies likely to call into question the non-financial performance declaration and the fact that the Information, as a whole, is presented ina fairmanner, inaccordancewith theRepositories. Paris-La Défense, March 9, 2020 The Third-Party Independent Organization EY & Associés Christophe Schmeitzky Partner, Sustainable Development Jean-François Bélorgey Partner