85 APPENDICES
To the General Assembly, In our quality as an independent third party, accredited by the COFRAC under number no.3-1050 (whose scope is available at www.cofrac.fr), and as a member of the network of one of the Statutory Auditors of your entity SUEZ (hereafter entity ), we hereby report to you on the consolidated non- financial statement for the year ended on the 31 December 2018 (hereinafter the Statement ), included in the Management Report pursuant to the legal and regulatory provisions 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
Pursuant to legal and regulatory requirements, the Board of Directors 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 Criteria ), the main elements of which are presented in the Statement (or which are available online or on request from the entity s head office).
INDEPENDENCE AND QUALITY CONTROL
Our independence is defined by the provisions of Article L. 822-11-3 of the French Commercial Code and the Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a quality control system, including documented policies and procedures regarding compliance with the ethical
REPORTS OF THE STATUTORY AUDITORS
requirements, professional guidance and applicable legal and regulatory requirements.
RESPONSIBILITY OF THE INDEPENDENT THIRD PARTY
On the basis of our work, our responsibility is to provide an opinion expressing a limited assurance conclusion on:
the compliance of the Statement with the provisions of Article R. 225-105 of the French Commercial Code;
the fairness of the information provided in accordance with Article R. 225-105-I and II, 3° 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, at the request of the entity and outside the scope of accreditation, a conclusion of limited assurance that the information selected by the entity and identified in Appendix 2 (hereafter the Selected Information ) was prepared, in all material respects, in accordance with the Criteria.
However, it is not our responsibility to comment on: the entity s compliance with other applicable legal
and regulatory provisions, particularly the French duty of care law and anti-corruption and tax evasion legislation;
the compliance of products and services with the applicable regulations.
INDEPENDENT THIRD PARTY S REPORT ON THE CONSOLIDATED NON-FINANCIAL PERFORMANCE STATEMENT PRESENTED IN THE MANAGEMENT REPORT
1. OPINION ON THE COMPLIANCE AND THE FAIRNESS OF THE STATEMENT
NATURE AND SCOPE OF THE WORK
Our work described below has been performed in accordance with the provisions of Articles A. 225-1 et seq. of the French Commercial Code determining the conditions in which the independent third party performs its engagement and with the professional guidance applicable in France to such engagements, as well as to the international ISAE standard 3000 - Assurance engagements other than audits or reviews of historical financial information.
The work that we conducted allows us to assess the compliance of the Statement with regulatory provisions and the fairness of the Information:
We obtained an understanding of the entity s activities and of all the companies included in the scope of consolidation, the statement of the main social and environmental risks related to this activity, and, where applicable, the impact of this activity on compliance with human rights and anti-corruption and tax evasion legislation, as well as the resulting policies and their outcomes;
We assessed the suitability of the Criteria 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 of the French Commercial Code, as well as information regarding human rights and the anti-corruption and tax evasion legislation;
We verified that the Statement includes an
explanation for the absence of the information required by the 2nd paragraph of III of Article L. 225- 102-1 of the French Commercial Code;
We verified that the Statement presents the business model and the principal risks associated with the activity of all the entities included in the scope of consolidation; including where relevant and proportionate, the risks associated with their business relationships, their products or services, as well as their policies, measures and outcomes, 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 of the French Commercial Code;
We assessed the process used to select and validate the principal risks;
We asked about the existence of internal control and risk management procedures the entity has put in place;
We assessed the consistency of the outcomes and the key performance indicators with respect to the principal risks and policies presented;
We verified that the Statement covers the consolidated scope, i.e. all the companies included in the scope of consolidation in accordance with Article L. 233-16 of the French Commercial Code, within 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 outcomes that we considered to be the most important presented in Appendix 1, we implemented: - analytical procedures to verify the proper
consolidation of the data collected and the consistency of their trends,
- substantive tests using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data
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