Orano - Annual Activity Report 2025 265 SUSTAINABILITY STATEMENT 4 Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 ● familiarizing ourselves with the methodological guidelines used by the Group to compile data; ● assessing the methods used to apply the methodological standards and the processes for collecting radiation protection and dosimetry data on a selection of sites; ● reconciling the underlying data used to compile consolidated data with supporting documents, using sampling techniques. Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852 Nature of procedures carried out Our procedures consisted in verifying the process implemented by Orano to determine the eligible and aligned nature of the activities of the entities included in the scope of consolidation. They also involved verifying the information reported pursuant to Article 8 of Regulation (EU) 2020/852, which involves checking: ● compliance with the rules governing the presentation of this information to ensure that it is readable and understandable; ● on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e. information likely to influence the judgment or decisions of users of this information. Conclusion of the procedures carried out Based on the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies in relation to compliance with the requirements of Article 8 of Regulation (EU) 2020/852. Elements that received particular attention The elements to which we paid particular attention concerning the compliance with reporting requirements set out in Article 8 of Regulation (EU) 2020/852 are presented below. Concerning key performance indicators and accompanying information Key performance indicators and related information are included in the Group management report, and are presented in Section 4.2.1.7 “Application of European taxonomy to the activities of the Orano group” in Chapter 4 of the Annual Activity Report. With regard to total revenue, CapEx and OpEx (the denominators), presented in the regulatory templates, we have reviewed the reconciliations performed by the Group with the accounting data used to prepare the financial statements and/or related accounting data such as, in particular, cost accounting or management reports. As regards the other amounts making up the various indicators of eligible and/or aligned activities (the numerators), we: ● performed analytical procedures; ● assessed these amounts on the basis of a selection of representative activities, operations or projects that we have determined according to the activity to which they relate and their contribution to the indicators. Finally, we assessed the consistency of the information contained in the Group management report and presented in Section 4.2.1.7 “Application of European taxonomy to the activity of the Orano group” in Chapter 4 of the Annual Activity Report with the other sustainability information in this report. Neuilly-sur-Seine and Paris – La Défense, February 20, 2026 The Statutory Auditors PricewaterhouseCoopers Audit KPMG SA Sébastien LASOU Pierre MARTY Michel PIETTE Jérémie LERONDEAU
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