ANNEXES

2. ISAE 3000: international standard on assurance engagements other than audits or reviews of historical financial information

3. Working conditions; Air quality; Biodiversity; Local communities, emergency relief and CMA CGM Foundation; Sustainable procurement; Stakeholder dialogue and

sustainable performance; Products and services with sustainable added value.

4. CMA CGM France, CMA CGM Brazil, PROGECO Marseille, PROGECO Fos-sur-Mer, Somaport Casablanca, Vietnam International Container Terminal, CEVA UK, CEVA

USA, CEVA Italy, CEVA BENELUX.

the entity s compliance with other applicable legal and regulatory requirements, in particular the French duty of care law nor on the compliance of products and services with the applicable regulations.

Nature and scope of our work The work described below was performed in accordance with the provisions of Article A.225-1 et seq. of the French Commercial Code, as well as with the professional guidance of the French Institute of Statutory Auditors (Compagnie nationale des commissaires aux comptes or CNCC) applicable to such engagements and with ISAE 3000 : - We obtained an understanding of all the

consolidated entities activities, and the description of the principal risks associated;

- We assessed the suitability of the criteria of the Guidelines with respect to their relevance, completeness, reliability, neutrality 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;

- We verified that the Statement provides the

information required under article R. 225-105 II of the French Commercial Code, where relevant with respect to the principal risks, and includes, where applicable, an explanation for the absence of the information required under article L. 225-102-1 III, paragraph 2 of the French Commercial Code;

- We verified that the Statement presents the

business model and a description of principal risks associated with all the consolidated entities activities, including where relevant and proportionate, the risks associated with their business relationships, their products or services, as

well as their policies, measures and the outcomes thereof, including key performance indicators associated to the principal risks;

- We referred to documentary sources and conducted interviews to:

Assess the process used to identify and confirm

the principal risks as well as the consistency of the outcomes, including the key performance indicators used, with respect to the principal risks and the policies presented; Corroborate the qualitative information (measures and outcomes) that we considered to be the most important presented in Appendix. Concerning certain risk, our work was carried out on the consolidating entity, for the other risks, our work was carried out on the consolidating entity and on a selection of entities. - We verified that the Statement covers the scope

of consolidation, i.e. all the consolidated entities in accordance with article L. 233-16 of the French Commercial Code, within the limitations set out in the Statement;

- We obtained an understanding of internal control and risk management procedures the entity has put in place and assessed the data collection process to ensure the completeness and fairness of the Information;

- For the key performance indicators and other quantitative outcomes that we considered to be the most important presented in 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

C M A C G M S U S T A I N A B L E D E V E L O P M E N T