Orano - Annual Activity Report 2024 266 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 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 “Aim for the highest standards in health, safety and radiation protection” of Chapter 4 of the Annual Activity Report. Our audit procedures mainly consisted in: ● asking what internal control and risk management procedures the Group has put in place to ensure the compliance of the disclosed information; ● reviewing the consistency of the scope used to assess radiation protection and dosimetry data with the scope of the consolidated financial statements, the activities under operational control and the upstream value chain; ● reviewing the methodological standards used by the Entity to establish the data, given the inherent uncertainty related to the state of scientific knowledge; ● 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 The key performance indicators and accompanying information are included in the Group management report and are presented in section 4.2.1.7 “Application of the European Taxonomy to the activities of the Orano group” of 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. With regard to the other amounts comprising the various indicators of eligible and/or aligned activities (the numerators), we have: ● performed analytical procedures; ● assessed these amounts on the basis of a selection of representative activities, operations and projects that we have determined according to the activity to which they relate and their contribution to the indicators. Finally, we have assessed the consistency of the information contained in the Group management report and set out in section 4.2.1.7 “Application of the European Taxonomy to the activities of the Orano group” of Chapter 4 of the Annual Activity Report with the other sustainability information in this report. Paris-La Défense and Neuilly-sur-Seine, February 21, 2025 The Statutory Auditors KPMG SA PricewaterhouseCoopers Audit Jérémie Lerondeau Jean-Paul Thill Pierre Marty Sébastien Lasou
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