782017 INTEGRATED REPORT
REASONABLE ASSURANCE REPORT BY THE STATUTORY AUDITORS ON A SELECTION OF CONSOLIDATED INFORMATION INCLUDED IN THE MANAGEMENT REPORT
To the shareholders, In our capacity as SUEZ s Statutory Auditors, we hereby report to you our reasonable assurance report on the information selected by SUEZ(1) and identified by the XXX sign in chapters 6.8 and 17.2 of the Management Report (hereinafter named the Information ), for the financial year ended 31 December 2017.
I COMPANY S RESPONSIBILITY The Information was prepared, under the responsibility of the Board of Directors, in accordance with the HR, Health & Safety, and Environment reporting protocols used by the Company (hereinafter the Criteria ), summarised in chapters 6.8 and 17.2 of the Management Report and available on request from the Human Resources Performance Department, the Health and Safety Direction, and the Technical and Performance Department.
II INDEPENDENCE AND QUALITY CONTROL Our independence is defined by regulatory texts, the French Code of Ethics (Code de déontologie) of our profession and the requirements of Article L. 822-11 of the French Commercial Code. In addition, we have implemented a system of quality control including documented
policies and procedures regarding compliance with the ethical requirements, professional standards and applicable legal and regulatory requirements.
III STATUTORY AUDITORS RESPONSIBILITY On the basis of our work, our responsibility is to provide, at the request of the Company, a reasonable assurance as to whether the Information identified by the symbol XXX in Chapters 6.8 and 17.2 of the Management Report was prepared, in all material respects, in accordance with the adopted Criteria. Conclusions hereinafter expressed relate to this information only, and not on the whole of the Management Report s chapters 6.8 and 17.2. We performed the work described below in accordance with the relevant National Statutory Auditors company s professional standards and with the ISAE 30002 international norm.
IV NATURE AND SCOPE OF OUR WORK We conducted interviews with the persons responsible for preparing the Information, the departments in charge of collecting the Information and, where appropriate, responsible for internal control and risk management procedures.
We assessed the suitability of the Criteria in terms of relevance, completeness, neutrality, clarity and reliability, by taking into consideration, when relevant, the sector s best practices.
We verified the set-up within the Group of a process to collect, compile, process and check the Information with regard to its completeness and consistency. We familiarised ourselves with the internal control and risk management procedures relating to the compilation of the Information.
We performed analytical procedures on the information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information in the Management Report.
We performed detailed tests, using sampling techniques, on a representative sample of entities3 that we selected based on their activity, their contribution to consolidated indicators, their localisation and a risk analysis, consisting in verifying the calculations made and reconciling the data with supporting documents. The selected sample thus represents 46% of the total headcount and between 32% and 86%4 of the quantitative environmental Information.
We believe that the sampling methods and sample sizes we have used, based on our professional judgement, allow us to express a reasonable assurance on the Information. Due to the use of sampling techniques and other limitations inherent to information and internal control systems, the risk of not detecting a material misstatement in the CSR information cannot be totally eliminated.
V. CONCLUSION In our opinion, the Information identified by the XXX symbol was prepared, in all material respects, in accordance with the Criteria.
Courbevoie and Paris La Défense, 8 March 2018 The Statutory Auditors
MAZARS ACHOUR MESSAS
1. Social and Societal information: Social indicators (quantitative information): Total headcount; Distribution of the headcount between managers and non-managers; Proportion of women (mix rate) in total headcount; Proportion of women (mix rate) amongst managers; Resignation rate voluntary turnover; Lost-time accidents frequency rate; Severity rate; Number of fatal accidents (employees); Proportion of employees who benefited from training (excluding e-learning). Societal Indicators (quantitative information): Environment Initiatives Fund s annual grant amount; Number of trained professionals from water/ sanitation services in developing countries. Environmental information (quantitative information): Energy production and energy consumption (primary and secondary sources) of the Group s Water activities; Production of useful energy and energy consumption of the Group s Recycling and Recovery activities; Direct greenhouse gas (GHG) emissions from processes or equipment owned or controlled by the Group, and indirect emissions associated with the consumption of electricity and heat; Technical yield of the networks of the Group s Water activities (equivalent inhabitants). 2. ISAE 3000 - Assurance engagements other than audits or reviews of historical financial information. 3. Human resources information: SUEZ Recycling & Recovery Holdings UK Ltd, SUEZ Recycling AB, SUEZ R&V Nord Est, SUEZ Eau France, LYDEC SA, Agbar Chili, SUEZ Spain, S.L., SUEZ El Beida, SUEZ Boughaz, SUEZ Recycling & Recovery Pty Ltd Australia, SUEZ Recycling & Recovery Deutschland GmbH, SUEZ Recycling & Recovery Netherlands B.V., SUEZ Vyuziti zdroju, SUEZ Water Inc. Environmental information: SUEZ R&V France (including the Astria site), SUEZ Recycling & Recovery UK (including the Packington site), R&R China (including the STTS site), R&V Deutschland (including the Bielefield site), SUEZ Recycling & Recovery Australia (audit of GHG emissions), SUEZ Eau France (including the Bordeaux site), Water North America (including the New Jersey sites), AGBAR IG (including the EMASAGRA and SGAB Aigues de Barcelona sites); and remote audits on GHG emissions: R&V Belgium Treatment, R&V Sita Atlas, as well as the Rekem Roussillon and Rekem Pont de Claix sites from IWS. 4. Including 71% of the Group s direct and indirect greenhouse gas (GHG) emissions.
ERNST & YOUNG ET AUTRES STÉPHANE PEDRON