To the Shareholders,
In our capacity as Statutory Auditor of VINCI SA (hereinafter the “Company”), appointed as independent third party and accredited by the French Accreditation Committee, COFRAC, under number 3-1048 (Cofrac Inspection Accreditation, no. 3-1048, scope available at www.cofrac.fr), we have conducted procedures to express a limited assurance conclusion on the historical information (observed or extrapolated) in the consolidated non-financial performance statement, prepared in accordance with the Company’s procedures (hereinafter the “Guidelines”), for the year ended 31 December 2021 (hereinafter the “Information” and the “Statement”, respectively), presented in the management report of the Board of Directors pursuant to the legal and regulatory provisions of Articles L.225-102-1, R.225-105 and R.225-105-1 of the French Commercial Code (Code de commerce).
Based on our procedures as described in the section “Nature and scope of procedures” and the evidence we have obtained, no material misstatements have come to our attention that would cause us to believe that the non-financial performance statement does not comply with the applicable regulatory provisions and that the Information, taken as a whole, is not fairly presented in accordance with the Guidelines.
The absence of a generally accepted and commonly used reference framework or established practices on which to base the assessment and measurement of the Information enables the use of different but acceptable measurement techniques that may impact comparability between entities and over time.
Accordingly, the Information must be read and interpreted with reference to the Guidelines, which are summarised in the Statement and are available on the Company’s website or on request from its headquarters.
The Information 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 the Statement.
The Board of Directors is responsible for:
The Statement has been prepared by applying the Company’s Guidelines as referred to above.
Based on our work, our responsibility is to express a limited assurance conclusion on:
As it is our responsibility to issue an independent conclusion on the information prepared by Management, we are not authorised to participate in the preparation of the Information, as this could compromise our independence.
It is not our responsibility to provide a conclusion on:
We performed the work described below in accordance with Article A.225-1 et seq. of the French Commercial Code, the professional guidance issued by the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes, CNCC) relating to this engagement serving as the verification programme and with ISAE 3000 (revised).
