87 APPENDICES
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, presented in Annex 1, and identified by the XXX sign in chapters 6.8 and 17.2 of the Reference document (hereinafter named the Information ), for the financial year ended 31 December 2018.
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 ), summarized in chapters 6.8 and 17.2 of the Reference document and available on request from the Human Resources Performance Department, the Health and Safety Direction, and the Innovation and Industrial Performance Department.
II.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 deontologiel of our profession. 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 Reference document was prepared, in all material
respects, in accordance with the adopted Criteria. Conclusions hereinafter expressed relate to these information only, and not on the whole of the Reference document s chapters 6.8 and 17.2.
We performed the work described below in accordance with the professional guidance of the French Institute of Statutory Auditors ( CNCC ] applicable to such engagements and with the ISAE 30001 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 familiarized 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 entities2 that we selected based on their activity, their contribution to consolidated indicators, their localization and a risk analysis, consisting in verifying the calculations made and reconciling the data with supporting documents.
The selected sample thus represents 47% of the total headcount and between 57% and 84%3 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 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 Defense, 6 March 2019
The Statutory Auditors MAZARS ERNST & YOUNG ET AUTRES
ACHOUR MESSAS STÉPHANE PEDRON
REASONABLE ASSURANCE REPORT BY THE STATUTORY AUDITORS ON A SELECTION OF CONSOLIDATED INFORMATION INCLUDED IN THE MANAGEMENT REPORT
(1] ISAE 3000 - Assurance engagements other than audits or reviews of historical financial infor- mation. (2] HUMAN RESOURCES INFORMATION: SUEZ Recycling and Recovery UK, Sita El Beida, Sita Boughaz, Sita Waste Services (Hong Kong), SUEZ Vyuziti zdroju a.s [Czech Republic], SUEZ Recycling AB [Sweden], SUEZ RV France (Centre Est], SUEZ Eau France, SUEZ Spain, Aguas Andinas, Lydec, SUEZ North America, SUEZ Water Technologies and Solutions. ENVIRONMENTAL INFORMATION: SUEZ Recycling and Recovery UK, Sita Waste Services (Hong Kong], SUEZ Vyuziti zdroju a.s (Czech Republic], SUEZ Recycling and Recover Pty Ltd (Australia], SUEZ RV France, SUEZ Eau France, SUEZ Spain, Lydec, SUEZ North America, SUEZ Water Technologies and Solutions; and in follow-up audit for GHG emissions: SUEZ Recycling & Recovery Deutschland and IWS Rekem Roussillon and Rekem Pont de Claix sites. (3] Of which 72% of the Group s direct and indirect greenhouse gas (GHG] emissions.
Appendix 1: Information selected by SUEZ verified in reasonable assurance
HUMAN RESOURCES INFORMATION Total headcount; Distribution of the headcount between managers and non-managers; Proportion of women in total headcount; Proportion of women amongst managers; Voluntary turnover; Lost-time accidents frequency rate; Severity rate; Number of fatal accidents (employees); Proportion of employees who benefitted from training.
ENVIRONMENTAL INFORMATION Renewable energy production and energy consumption
of the Group s Water activities; Renewable energy production and energy consumption of the Group s
Recycling and Recovery activities; Renewable energy production and energy consumption of the Group s
Industry activities; Direct greenhouse gas (GHG) emissions from processes or equipment
owned or controlled by SUEZ, and indirect emissions associated with the consumption of electricity and heat;
Technical yield of the networks of the Group s Water activities.
SOCIAL INFORMATION Annual dotation amount of the Fondation SUEZ; Number of trained professionals from water/sanitation services in
developing countries.
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