Pursuant to your request and in our capacity as a Statutory Auditor of VINCI SA (hereinafter the “Company”), we performed a review with the aim of providing reasonable assurance on the environmental and social indicators selected by VINCI and identified by the sign ☑ in chapter E of the management report of the Board of Directors (hereinafter the “Data” (*)) for financial year 2021.
In our opinion, the information selected by the Company and identified by the sign ☑ in chapter E of the management report of the Board of Directors has been prepared, in all material respects, in accordance with the guidelines used by the Company (hereinafter the “Guidelines”) for reporting social and environmental data, available on the Company’s website or upon request at the Company’s headquarters.
The absence of a generally accepted and commonly used reference framework or established practices on which to base the assessment and measurement of the Data enables the use of different but acceptable measurement techniques that may impact comparability between entities and over time.
Accordingly, the Data must be read and interpreted with reference to the Guidelines, which are summarised in chapter E of the management report of the Board of Directors and are available on the Company’s website or on request from its headquarters.
The Data may be subject to uncertainty inherent to the state of scientific and economic knowledge and the quality of external data used. Some information is sensitive to the choice of methodology and the assumptions and/or estimates used for its preparation and presented in chapter E of the management report of the Board of Directors
The Data has been prepared under the responsibility of VINCI Executive Management, in accordance with the Guidelines available on the Company’s website or upon request at the Company’s headquarters.
Based on our work, our responsibility is to express reasonable assurance on the fact that the Data has been prepared, in all material respects, in accordance with the Guidelines. The conclusions expressed here below cover only this Data and not all of the information set forth in chapter E of the management report of the Board of Directors.
As it is our responsibility to issue an independent conclusion on the Data prepared by Management, we are not authorised to participate in the preparation of the Data, as this could compromise our independence.
The work described below was performed in accordance with the professional guidance issued by the French institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes, CNCC) relating to this engagement and with ISAE 3000 (revised).
Our independence is defined by regulatory texts, the French Code of Ethics for Statutory Auditors (Code de déontologie) as well as the provisions set forth in Article L.822-11-3 of the French Commercial Code (Code de commerce). In addition, we have implemented a quality control system including documented policies and procedures aimed at ensuring compliance with ethical requirements, French professional standards and applicable legal and regulatory requirements.
