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1. Accreditation Cofrac Inspection, number 3-1049, scope available at www.cofrac.fr

For the year ended 31 December 2020

To the Shareholders,

In our capacity as Statutory Auditor of your company (hereinafter the entity ) appointed as independent third party, and accredited by the French Accreditation Committee (Comité Français d Accréditation or COFRAC) under number 3-1049, we hereby report to you on the consolidated non- financial statement for the year ended 31 December

2020 (hereinafter the Statement ), included in the entity s Management Report pursuant to the requirements of articles L. 225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code (Code de commerce).

Responsibility of the entity The Management Board s is responsible for preparing the Statement, including a presentation of the business model, a description of the principal non-financial risks, a presentation of the policies

implemented considering those risks and the outcomes of said policies, including key performance indicators. The Statement has been prepared in accordance with the entity s procedures (hereinafter the Guidelines ), the main elements of which are presented in the Statement and available upon request at the entity s head office.

Independence and quality control Our independence is defined by the requirements of

article L.822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with applicable legal and regulatory requirements, the ethical requirements and French professional guidance.

Responsibility of the Statutory Auditors appointed as independent third party, On the basis of our work, our responsibility is to provide a report expressing a limited assurance conclusion on: - The compliance of the Statement with the

requirements of article R. 225-105 of the French Commercial Code;

- The fairness of the information provided in accordance with article R.225-105 I, 3 ° and II of the French Commercial Code, i.e., the outcomes, including key performance indicators, and the measures implemented considering the principal risks (hereinafter the Information ).

Our responsibility is also to provide a report expressing, at the request of the entity and outside of the scope of accreditation, a reasonable assurance conclusion that information selected by the entity, presented in Appendix and identified with the

symbol √ in the Statement has been prepared, in all

material respects, in accordance with the Guidelines. However, it is not our responsibility to comment on

CMA CGM S.A. Head office: 4 Quai D Arenc, 13,002 Marseille

REPORT BY ONE OF THE STATUTORY AUDITORS, APPOINTED AS INDEPENDENT THIRD PARTY, ON THE CONSOLIDATED NON-FINANCIAL STATEMENT

CMA CGM S.A. REPORT BY ONE OF THE STATUTORY AUDITORS, APPOINTED AS INDEPENDENT THIRD PART Y, ON THE CONSOLIDATED NON-FINANCIAL STATEMENT 12 MARS 2021

EXERCICE CLOS LE 31 DÉCEMBRE 2020

CMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENCMA-CGM DPEF 2020 ENKey FiguresKey FiguresOur brands & activitiesOur brands & activitiesOur business modelOur business modelOur business modelOur business modelA new ambitionA new ambitionA new ambitionA new ambitionOur journey toward carbon neutralityOur journey toward carbon neutralityThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsThree pillars to address the united global compact SDGsMaterial issues and non-financiel risksMaterial issues and non-financiel risksSustainability governanceSustainability governanceSustainability governanceSustainability governanceA rewarded strategyA rewarded strategyA rewarded strategyA rewarded strategy2020, a year like no other2020, a year like no otherCOVID-19: How we protected, adapted, contributedCOVID-19: How we protected, adapted, contributedCOVID-19: How we protected, adapted, contributedCOVID-19: How we protected, adapted, contributedCOVID-19: How we protected, adapted, contributedCOVID-19: How we protected, adapted, contributedOur employeesOur employeesOur employeesOur employeesOur employeesOur employeesOptimal protectionOptimal protectionOptimal protectionOptimal protectionCaring for local communitiesCaring for local communitiesCaring for local communitiesOur partnerships and collaborationsOur partnerships and collaborationsOur partnerships and collaborationsClimate changeClimate changeClimate changeClimate changeClimate changeClimate changeClimate changeClimate changeAir qualityAir qualityBiodiversityBiodiversityBiodiversityOur partnerships and collaborationsOur partnerships and collaborationsOur partnerships and collaborationsEthics & complianceEthics & complianceEthics & complianceEthics & complianceStakeholders dialogue & Sustainable performanceStakeholders dialogue & Sustainable performanceSustainable procurementSustainable procurementSustainable added value products & ServicesSustainable added value products & ServicesOur partnerships and collaborationsOur partnerships and collaborationsOur partnerships and collaborationsOur partnerships and collaborationsKey performance indicatorsKey performance indicatorsKey performance indicatorsKey performance indicatorsKey performance indicatorsKey performance indicatorsMethodologyMethodologyMethodologyMethodologyMethodologyMethodologyMethodologyMethodologyMethodologyMethodologyThird party’s reportThird party’s reportThird party’s reportThird party’s reportThird party’s reportThird party’s reportGlossaryGlossaryGlossary
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