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.