Groupe Renault - 2020 Universal Registration Document

253 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2020 02 APPENDICES GROUPE RENAULT GROUPE RENAULT: A COMPANY THAT ACTS RESPONSIBLY CORPORATE GOVERNANCE FINANCIAL STATEMENTS RENAULT AND ITS SHAREHOLDERS ANNUAL GENERAL MEETING OF RENAULT ON APRIL 23, 2021 ADDITIONAL INFORMATION 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 (1) : we obtained an understanding of all the consolidated entities’ activities, and the description of the principal risks associated; P we assessed the suitability of the criteria of the Guidelines with respect to their relevance, completeness, reliability, neutrality and P 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 as well as P information regarding compliance with human rights and anti-corruption and tax avoidance legislation set out in article L. 22-10-36, paragraph 2; we verified that the Statement provides the information required under article R. 225-105 II of the French Commercial Code, where relevant P 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’ P 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: P assess the process used to identify and confirm the principal risks as well as the consistency of the outcomes, including the key P 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. P Concerning certain risk (2) , 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 (3) ; 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 P 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 P 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 P implemented: analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data, P tests of details, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data P with the supporting documents. This work was carried out on a selection of contributing entities and covers between 24% and 88% 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. P 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. ISAE 3000: international standard on assurance engagements other than audits or reviews of historical financial information. (1) Health crisis/non-professional risk impacting work; Non-respect of social dialogue bodies; Dissatisfaction related to certain aspects of life at (2) work: professional relations, inclusion, work/life balance, work environment; Risks related to the Group's international exposure; Risks related to transactions with third parties (suppliers, intermediaries and customers); Risks related to transactions with public officials; Discrimination (employment and profession); Unequal pay; Uncertainties regarding the interpretation of regulations or the execution of the company's tax obligations; Insufficient adaptation of products and services to the challenges of "sustainable territories"; Insufficient contribution of the Group to the development of the territories in which it operates; Inadequate use of vehicles or equipment by the client; Violation of the protection of the Group's data, those of its staff, customers or stakeholders; Non-compliance with the Group's responsible purchasing policies by suppliers; Use of sensitive supply channels (for social, societal and/or environmental reasons); Uncertainties as to the interpretation of regulations or the fulfillment of the company's tax obligations. Environmental indicators: Brazil (Curitiba), Colombia (Sofasa); South Korea (Busan); Spain (Valladolid Carrosserie et Montage, Valladolid (3) Motores, Palencia); France (Batilly, Cléon, Flins, Sandouville, Lardy); Morocco (Tangiers, Casablanca); Russia (Togliatti, Izhevsk); Renault Retail Group (Bordeaux Platform, UK Platform). Social indicators: France (Renault SAS); Morocco (Tangiers). Health and safety indicators: France (Batilly, Sandouville); Morocco (Tangiers, Casablanca); Russia (Togliatti).