Our procedures allowed us to assess the consistency of the Statement with regulatory provisions and the fairness of the Information: we obtained an understanding of all the consolidated entities’ activities, the description of the social and environmental risks associated with their activities, and the impact of those risks on compliance with human rights and anti-corruption and tax evasion legislation, as well as the resulting policies and their outcomes; we assessed the appropriateness of the Guidelines with respect to their relevance, completeness, reliability, objectivity and understandability, with due consideration of industry best practices, where appropriate; we verified that the Statement includes each category of social and environmental information set out in Article L. 225-102-1-III, as well as information set out in Article L. 22-10-36, 2 regarding compliance with human rights and anti-corruption and tax evasion legislation; we verified that the Statement includes an explanation for the absence of the information required under Article L. 225-102-1 III, 2; we verified that the Statement presents the business model and the principal risks associated with all the consolidated entities’ activities, including where relevant and proportionate, the risks associated with their business relationships and products or services, as well as their policies, measures and the outcomes thereof, including key performance indicators; we verified, where relevant with respect to the principal risks or the policies presented, that the Statement provides the information required under Article R. 225-105 II; we assessed the process used to identify and confirm the principal risks; we asked what internal control and risk management procedures the entity has put in place; we assessed the consistency of the outcomes and the key performance indicators used with respect to the principal risks and the policies presented; we verified that the Statement includes a clear and reasoned explanation for the absence of policies concerning one or more of the risks; we verified that the Statement covers the scope of consolidation, i.e., all the companies included in the scope of consolidation in accordance with Article L. 233-16 within the limitations set out in the Statement; we assessed the data collection process implemented by the entity to ensure the completeness and fairness of the Information; for the key performance indicators and other quantitative results that we considered to be the most important (see the list provided in the appendix), we implemented: analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data,• tests of details, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile• the data with the supporting documents.