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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

supporting documents. This work was carried out on a selection of contributing entities4 and covers between 28% and 100% of the consolidated data selected for these tests; We assessed the overall consistency of the Statement based on our knowledge of all the consolidated entities. We believe that the work carried out, based on our professional judgment, is sufficient to provide a basis

for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures.

Means and resources Our work was carried out by a team of seven people between October 2020 and March 2021 and took a total of twelve weeks. We were assisted in our work by our specialists in sustainable development and corporate social responsibility. We conducted around twenty interviews with the people responsible for preparing the Statement.

In our opinion, the information selected by the entity and identified with the symbol √ in the consolidated

Statement has been prepared, in all material respects, in accordance with the Guidelines.

Conclusion Based on the procedures performed, nothing has come to our attention that causes us to believe that the non-financial statement is not presented

in accordance with the applicable regulatory requirements and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects.

Comment Without modifying our conclusion and in accordance with article A. 225-3 of the French Commercial Code,

we have the following comment: - The Group has begun to integrate CEVA Logistics

into the social, safety, environmental and societal information presented in the Statement. The integration of CEVA Logistics into the CSR reporting should continue in 2021 by extending the scope and strengthening internal control, particularly with regard to the indicators Number of training days per employee , Percentage of employees with access to health cover , Scope 3 CO2 emissions and CO2 emissions related to energy consumption of CEVA warehouses , which have scope or methodological limitations as mentioned in the appendix Methodology of the Statement.

Reasonable assurance report on a selection of non-financial information

Nature and scope of our work

With regard to the information selected by the entity presented in Appendix and identified with

the symbol √ in the Report, we conducted the same

procedures as those described in the paragraph Nature and scope of our work (for the most important non-financial information). However,

these procedures were more in-depth, particularly regarding the number of tests. Consequently, the selected sample represents 100% of the information identified with the symbol √.

We believe that these procedures enable us to express reasonable assurance regarding the information selected by the entity and identified with

the symbol √.

5. Entity acquired during the financial year 2019 and representing 45,959 employees at 31 December 2020, or 57% of the Group s workforce.