Orano - Annual Activity Report 2024 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 for Orano SA, for the year ended December 31, 2024 Compliance with the ESRS of the process implemented by Orano to determine the information reported, and compliance with 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 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 set out in Chapter 4 of the Annual Activity Report; and ● the information provided on this process also complies with the ESRS. We also checked compliance with the requirement to consult the social and economic committee. 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. Concerning the consultation of the social and economic committee provided for in the sixth paragraph of Article L.2312-17 of the French Labor Code, we inform you that at the date of this report this consultation has not yet taken place. 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. Concerning the identification of stakeholders Information on the identification of stakeholders is given in the Group management report and presented in section 4.1.4 “A Group connected to its ecosystem” of Chapter 4 of the Annual Activity Report. We interviewed management and other persons we deemed appropriate and inspected the documentation available. Our work notably consisted in assessing the consistency of the main stakeholders identified by the Group with the nature of its activities and its geographical location, taking into account its business relationships and value chain. Concerning the identification of impacts, risks and opportunities (IROs) The information relating to the identification of impacts, risks and opportunities is mentioned in the Group management report and set out in section 4.1.5.2 “Double materiality analysis methodology” of Chapter 4 of the Annual Activity Report. We have reviewed the Group’s process for identifying actual and potential impacts (positive and negative), risks and opportunities (“IROs”) in relation to the sustainability issues set out in paragraph AR 16 of ESRS 1 “Application requirements” and, where applicable, those specific to the Group. In particular, we assessed the approach taken by the Group to determine its impacts and dependencies, which may be a source of risks or opportunities. We reviewed the Group’s risk mapping of identified IROs, including a description of their distribution in the Group’s own operations and value chain, as well as their time horizon (short, medium or long term), and we assessed the consistency of this mapping with our knowledge of the Group and with the risk analyses it has carried out. We assessed the way in which the Group considered the list of sustainability topics listed in ESRS 1 (AR 16) in its assessment. Concerning the assessment of impact materiality and financial materiality Information relating to the assessment of impact materiality and financial materiality is mentioned in the Group management report and set out in section 4.1.5.2 “Double materiality analysis methodology” of Chapter 4 of the Annual Activity Report. Through interviews with management and inspection of the available documentation, we obtained an understanding of the impact materiality and financial materiality assessment process implemented by the Group, and assessed its compliance with the criteria defined by ESRS 1. In particular, we assessed the way in which the Group has established and applied the materiality criteria defined by ESRS 1, including those relating to the setting of thresholds, in order to determine the material information disclosed in respect of indicators relating to material IROs identified in accordance with the relevant topical ESRS.
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