Orano - Annual Activity Report 2025 264 4 SUSTAINABILITY STATEMENT Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 ● the presentation of this information ensures its readability and understandability; ● the scope chosen by Orano for providing this information is appropriate; and ● on the basis of a selection, based on our analysis of the risks of non-compliance of the information provided and the expectations of users, this information does not contain any material errors, omissions or inconsistencies, i.e. that are likely to influence the judgment or decisions of the users of this information. Conclusion of the procedures carried out Based on the procedures we have carried out, we have not identified material errors, omissions or inconsistencies regarding the compliance 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 with the requirements of Article L. 233-28-4 of the French Commercial Code, including the ESRS. Emphasis of matter Without qualifying the conclusion expressed above, we draw your attention to the information in Section 4.3.1 “Mobilizing proud and committed employees who embody our purpose”, concerning the results in terms of the gender pay gap and occupational illnesses, which explain the collection limits faced by the Group at the end of 2025 for these indicators and the prospects for progress in the coming years. Elements that received particular attention The elements to which we paid particular attention concerning the compliance 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 with the provisions of Article L. 233-28-4 of the French Commercial Code, including the ESRS, are presented below. Information provided in application of environmental standards (ESRS E1) The information disclosed on climate change (ESRS E1) in the Group management report is presented in Section 4.2.1 “Contributing to carbon neutrality and adapting to climate change” in Chapter 4 of the Annual Activity Report. Our audit procedures mainly consisted in: ● on the basis of interviews with the management or persons concerned, in particular the Corporate Engagement Department, assessing whether the description of the policies, actions and targets implemented by the Group cover the following areas: climate change mitigation and climate change adaptation; ● assessing the appropriateness of the information presented in the environmental section of the sustainability information included in the Group management report, and its overall consistency with our knowledge of the Group. With regard to the information reported on the greenhouse gas emission assessment: ● we familiarized ourselves with the internal control and risk management procedures implemented by the Group to ensure the compliance of the information disclosed; ● we assessed the consistency of the scope used to assess greenhouse gas emissions with the scope of the consolidated financial statements, activities under operational control, and the upstream and downstream value chain; ● we reviewed the greenhouse gas emissions assessment protocol used by the Group to draw up its greenhouse gas emissions statement, and we assessed how it was applied to a selection of emissions categories and sites, for Scopes 1 and 2; ● with regard to Scope 3 emissions, we assessed the information collection process, ● we assessed the appropriateness of the emission factors used and the related conversion calculations; ● for physical data (such as energy consumption), we reconciled the underlying data used to draw up the greenhouse gas emissions statement, together with the supporting documents, using sampling techniques; ● with regard to the estimates used by the Group to draw up its greenhouse gas emissions assessment, which we considered to be structurally significant, we familiarized ourselves with the methodology used to calculate the estimated data and the sources of information on which these estimates are based, and we assessed whether the methods were applied consistently. With regard to the audit of the transition plan for climate change mitigation, our work mainly consisted of assessing whether the information published in respect of the transition plan meets the requirements of ESRS E1 and provides an appropriate description of the underlying assumptions of the plan, it being specified that we are not required to express an opinion on the appropriateness or level of ambition of the objectives of the transition plan. Information provided in application of social standards (ESRS S1) The information published on radiation protection and dosimetry (ESRS S1) mentioned in the Group management report is presented in Section 4.3.1.2 “Protecting employee health and safety” in Chapter 4 of the Annual Activity Report. Our audit procedures mainly consisted in: ● familiarizing ourselves with the internal control and risk management procedures the Group has put in place to ensure compliance of the information disclosed; ● assessing the consistency of the scope used to assess radiation protection and dosimetry data with the scope of the consolidated financial statements and the activities under operational control;
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