2021 UNIVERSAL REGISTRATION DOCUMENT

Nature and scope of procedures

We planned and performed our work taking account of the risk of material misstatement of the Data.

•  We consider that the procedures conducted in exercising our professional judgement enable us to express a reasonable assurance conclusion.
• We assessed the suitability of the Guidelines with respect to their relevance, completeness, reliability, neutrality and clarity, taking into account, where appropriate, best practices within the sector.
•  We verified the set-up of a process to collect, compile, process, and check the completeness and consistency of the Data.
• We interviewed the relevant staff from the Company’s Human Resources Department and the Company’s Sustainable Development Department at its headquarters in order to analyse the deployment and application of the Guidelines.
• We performed analytical procedures on the Data and verified, using sampling techniques, the calculations as well as the consolidation of the Data.
• We tested the Data for a representative sample of entities and divisions that we selected (**) based on their activity, their contribution to the consolidated Data, their location and a risk analysis. We conducted interviews to verify the proper application of procedures and conducted substantive tests, using sampling techniques, to verify the calculations performed and reconcile data with supporting evidence. The selected sample covers between 51% and 95% of the key performance indicators and outcomes selected.

We consider that the sampling techniques and sample sizes we have used in exercising our professional judgement enable us to express a reasonable assurance conclusion. Due to the use of sampling techniques and the other limits inherent to the operation of any information and internal control system, the risk that a material misstatement might not be identified in the Data cannot be totally eliminated.

(*) Environmental indicators: electricity consumption; total energy consumption; Scope 1 and 2 greenhouse gas emissions; motorway users’ greenhouse gas emissions in France.

Health and safety and other social indicators: lost-time work accident frequency rate for VINCI employees; work accident severity rate for VINCI employees.

(**) Environmental indicators : ASF; Dodin Campenon Bernard; Eurovia France, Roadworks; Eurovia Americas: Eurovia Atlantic Coast – Lane Construction (United States); Eurovia Rail and Specialities; Soletanche Freyssinet: Rodio Kronsa (Spain); VINCI Airports; VINCI Construction Central Europe; VINCI Construction France; VINCI Construction Grands Projets: HS2 project (United Kingdom); VINCI Construction Asia Oceania – HEB and Seymour Whyte; VINCI Construction Dom-Tom; VINCI Construction Africa: Sogea-Satom Niger (Niger); VINCI Construction Terrassement; VINCI Construction UK; VINCI Energies Europe East; VINCI Energies Europe West: VanderLinden Veghel (Netherlands); VINCI Energies France; VINCI Energies International Systems; VINCI Highways: Lima Expresa (Peru); VINCI Immobilier; VINCI Railways; VINCI Stadium.

Health and safety and other social indicators : ASF; Eurovia France, Roadworks; Soletanche Freyssinet: Rodio Kronsa (Spain); VINCI Airports: Orlando Sanford International airport (United States); VINCI Construction International Network Africa; VINCI Energies Europe East; VINCI Energies Europe West; VINCI Energies France: Santerne Île-de-France (France).

This is a free English translation of the report by one of the Statutory Auditors issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France