Orano - Annual Activity Report 2025 263 SUSTAINABILITY STATEMENT 4 Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 Our engagement does, however, allow us to express conclusions regarding the process for determining the sustainability information to be reported, the sustainability information itself, and the information reported pursuant to Article 8 of Regulation (EU) 2020/852, as to the absence of identification or, on the contrary, the identification of errors, omissions or inconsistencies of such importance that they would be likely to influence the decisions that readers of the information subject to this engagement might make. The sustainability information and information set out in Article 8 of Regulation (EU) 2020/852 may be subject to inherent uncertainty because of incomplete scientific knowledge and due to the quality of the external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates used to prepare the information presented in the Group management report. Compliance with the requirements arising from the ESRS of the process implemented by Orano to determine the information reported, including the requirement to consult the social and economic committee provided for in the sixth paragraph of Article L. 2312-17 of the French Labor Code Nature of procedures carried out Our procedures consisted in verifying that: ● the process defined and implemented by Orano, including its requirement to consult the social and economic committee provided for in the sixth paragraph of Article L. 2312-17 of the French Labor Code, has enabled it, in accordance with the ESRS, to identify and assess its impacts, risks and opportunities related to sustainability matters, and to identify the material impacts, risks and opportunities that are disclosed in the Group management report and presented in Sections 4.1 to 4.5 of Chapter 4 “Sustainability Statement” of the Annual Activity Report, and ● the information provided on this process also complies with the ESRS. Conclusion of the procedures carried out On the basis of the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies regarding the compliance of the process implemented by Orano with the ESRS. Elements that received particular attention The elements to which we paid particular attention concerning the compliance with the ESRS of the process implemented by Orano to determine the information reported are presented below. Information on how the Group has updated its double materiality assessment is included in the Group management report and presented in Section 4.1.5.1 “Results of the double materiality analysis” in Chapter 4 of the Group’s Annual Activity Report. By speaking to management and the persons we deemed appropriate and inspecting the documentation available, we gained an understanding of: ● the analyses carried out by the Group, in particular the assessment of the internal and external factors considered. These include, in particular, a mapping of the risks identified through the Group’s duty of care risk mapping exercise against the impacts (positive or negative), risks and opportunities (IROs) identified through a double materiality assessment, and a benchmark of peer sustainability reports; ● changes in sub-topic groupings and the list of actual or potential IROs identified by the entity. Based on our professional judgment, our audit procedures mainly consisted in: ● critically assessing the approach adopted by the Group to identify the internal and external factors to be considered and assess the appropriateness of the latter in light of our knowledge of the Group; ● assessing whether the available industry analyses and competitive benchmarks that we have deemed relevant do not call into question the actual and potential impacts, risks and opportunities identified by the Group, or their assessment; ● assessing the appropriateness of the information provided in this respect in the Group management report and presented in Section 4.1.5.1 “Results of the double materiality analysis” in Chapter 4 of the Annual Activity Report. Compliance of the sustainability information included in the Group management report and presented in Sections 4.1 to 4.5 of Chapter 4 “Sustainability Statement” of the Annual Activity Report with the provisions of Article L.233-28-4 of the French Commercial Code, including the ESRS Nature of procedures carried out Our procedures consisted in verifying that, in accordance with legal and regulatory requirements, including the ESRS: ● the disclosures provide an understanding of the general basis for the preparation and governance of the sustainability information included in the Group management report and presented in Sections 4.1 to 4.5 of Chapter 4 of the Annual Activity Report, including the general basis for determining the information relating to the value chain and the exemptions from disclosures used;
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