Limited assurance report by one of the Statutory Auditors on selected information published in the integrated report
Société du Grand Paris SGP Financial year ending 31 December 2020
For the attention of Senior Management,
In our capacity as Statutory Auditors of Société du Grand Paris (hereinafter the Company ) and at your request, we hereby present you our limited assurance report on selected information (hereinafter the Information ) relating to the financial year ended 31 December 2020 and presented within this integrated report, on which we have performed specific work.
Responsibility of the Company It is the responsibility of the Company s management to prepare the Information by applying the Company s procedures (hereafter the Guidelines ), the significant elements of which are presented in the management report and available on request from the Company s head office.
Independence and quality control Our independence is defined by the provisions of Article L. 822-11-3 of the French Commercial Code and the French Code of Ethics for statutory auditors. 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 Statutory Auditor Our responsibility is to provide a reasoned opinion on the basis of our work presenting a limited assurance conclusion on the fairness of the information presented in this integrated report.
However, it is not our responsibility to comment on the Company s compliance with applicable laws and regulations, in particular with regard to due diligence, anti-corruption and taxation, nor on the compliance of products and services with applicable regulations.
The Information The selected information is clickable in the list in the footnote on this page.1
Nature and scope of the work Our work described below was performed in accordance with the professional standards of the French National Institute of Auditors (Compagnie Nationale des Commissaires aux Comptes (CNCC)) relating to this type of work and with the International Standard on Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (ISAE 3000).
Our work consisted of: assessing the appropriateness of the Guidelines in terms of their relevance,
completeness, reliability, neutrality and understandability; verifying the implementation of collection, compilation, processing and
control processes aimed at ensuring the completeness and consistency of the Information;
obtaining an understanding of the internal control and risk management procedures and assessing the collection process used by the Company to ensure the completeness and fairness of the Information;
consulting documentary sources and conducting interviews to corroborate the Information;
implementing analytical procedures to check that the data collected has been consolidated correctly and that changes to the data have been applied consistently;
performing tests of details on a random sample basis, consisting of checking the correct application of definitions and procedures and reconciling the data with supporting documents.
In our opinion, the work we have carried out by exercising our professional judgement allows us to express a limited assurance conclusion; an assurance of a higher level would have required more extensive verification work.
Means and resources To assist us in our work, we drew on the expertise of our specialists in sustainable development and social responsibility.
Conclusion Based on our work, we have not identified any significant misstatement that causes us to believe that the Information has not been fairly presented in the Report, in compliance with the Guidelines.
Neuilly-sur-Seine, 25 June 2021
One of the Statutory Auditors Grant Thornton
French member of Grant Thornton International
Alexandre Mikhail Tristan Mourre Partner Director
1. Hours worked during the year on all worksites; Percentage of worksites audited for safety during the year; Fatal workplace accidents (employees); Workplace and commuting accident frequency rate for employees (accidents per million employee hours per year); Société du Grand Paris total headcount as at 31 December; Women as a share of total headcount; Hours of training completed during the year; Women managers as a share of total female headcount; Equality index score for the year; Percentage of employees who underwent awareness-raising and/or training on preventing corruption; Percentage of employees in high-risk positions who underwent training and/or awareness-raising on preventing corruption; Instances of corruption reported/of ethical breaches based on the values of Société du Grand Paris; Environmental audits performed; Surfaces restored (forest offsets and ecological compensation); Percentage of Société du Grand Paris s proposals to local residents accepted (relates to individuals not involved in local business activities); Budget allocated to hub studies; Independent VSEs/SMEs* that have worked on worksites since the beginning of the project; Target hours of work for the long-term unemployed as at 31 December; Hours of work completed by the long-term unemployed as at 31 December; People employed on worksites; People on work integration on worksites.
RISKS AND CHALLENGES
2020 ACTIVITY
IDENTITY
CSR APPROACH
Indicators