2023 UNIVERSAL REGISTRATION DOCUMENT

General and financial elements

5.6 External controls

From 2002 to 2013, VINCI asked its Statutory Auditors to give their opinion on the quality of the procedures used to report social and environmental information. Since 2014, a Statutory Auditor has been appointed as the independent third-party body in charge of verifying the completeness and fair presentation of information published in the “Workforce-related, social and environmental information” chapter and, since 2018, of information in the non-financial performance statement. In 2022, Cobra IS was excluded from all of the auditing work performed by the independent third-party body. The nature of the work carried out in 2023 and the findings are presented on pages 302 to 304.