Orano - Annual Activity Report 2024 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 for Orano SA, for the year ended December 31, 2024 Compliance of the sustainability information included in the Group management report and set out in sections 4.1 to 4.5 of Chapter 4 “Sustainability information” of the Annual Activity Report with the requirements of Article L.233-28-4 of the French Commercial Code, including with 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 provided provide an understanding of the general basis for the preparation and governance of the sustainability information included in the Group management report and set out in 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; ● 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 set out 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 provided in the Group management report and set out in section 4.1.1.1 “General basis” of Chapter 4 of the Annual Activity Report, relating in particular to the consolidation rules applied in 2024 to joint operations and to the information required by the ESRS that is partial, missing or estimated. Elements that received particular attention The elements to which we paid particular attention concerning the compliance with the ESRS and Article L.233-28-4 of the French Commercial Code of the sustainability information included in the Group management report and set out 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, are presented below. Information provided in application of environmental standards (ESRS E1) The information reported 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 [E1]” of Chapter 4 of the Annual Activity Report. Our audit procedures mainly consisted in: ● based on interviews conducted with management or relevant persons, in particular the Engagement Department, assessing whether the description of the policies, actions and targets implemented by the Group cover the following areas: climate change mitigation and 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 greenhouse gas emissions: ● we asked what internal control and risk management procedures the Group has put in place to ensure the compliance of the disclosed information; ● we assessed the consistency of the scope used to assess greenhouse gas emissions with the scope of the consolidated financial statements, the 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 process for gathering information; ● we assessed the appropriateness of the emission factors used and the calculation of the relevant conversions, as well as the calculation and extrapolation assumptions, taking into account the inherent uncertainty related to the state of scientific or economic knowledge and the quality of the external data used; ● 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 that we considered to be essential and that the Group used to prepare its greenhouse gas emissions assessment, we reviewed 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.
RkJQdWJsaXNoZXIy NzMxNTcx