2023 UNIVERSAL REGISTRATION DOCUMENT

For the year ended 31 December 2023

To the Shareholders,

In our capacity as Statutory Auditor of your Company, VINCI SA (hereinafter the “Company”), appointed as independent third party and accredited by the French Accreditation Committee, Cofrac, under number 3-1886, revision 0 (Cofrac Inspection Accreditation, 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 2023 (hereinafter the “Information” and the “Statement”, respectively), presented in the management report of the Board of Directors pursuant to the provisions of Articles L.225-102-1, R.225-105 and R.225-105-1 of the French Commercial Code (Code de commerce).

It is also our responsibility to express, at the request of the Company and outside the scope of accreditation, a reasonable assurance conclusion on the fact that certain information selected by the Company and presented in the Statement has been fairly stated, in all material aspects, in accordance with the Guidelines.

Limited assurance conclusion on the consolidated non-financial performance statement in accordance with Article L.225-102-1 of the French Commercial Code

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.

Reasonable assurance conclusion on selected information included in the Statement

In our opinion, the following information selected by the Company and identified by the sign in the Statement has been fairly presented, in all material aspects, in accordance with the Guidelines:

• Environmental indicators: electricity consumption; total energy consumption; total renewable energy consumption; Scope 1 and Scope 2 greenhouse gas emissions; carbon trajectory (Scopes 1 and 2); volume (tonnage and cubic metres) of materials (concrete, cement, steel and bitumen) and floor area in square metres used to calculate Scope 3 greenhouse gas emissions for VINCI Immobilier and VINCI Construction’s Building France and Civil Engineering France divisions; and Scope 3 emissions by motorway users in France and VINCI Airports users.
• Health and safety and other workforce-related indicators: lost-time workplace accident frequency rate for employees; workplace accident severity rate for employees.

Preparation of the Statement

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, the main points of which are available on the Company’s website.

Limits inherent in the preparation of the Information

As indicated in the Statement, 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 section 5, “Note on the methods used in workforce-related, social and environmental reporting”, in chapter E of the management report of the Board of Directors.

Responsibility of the Company

Management is responsible for:

• selecting or determining the appropriate criteria for the preparation of the Information;
• preparing a Statement pursuant to legal and regulatory provisions, including a presentation of the business model, a description of the main non-financial risks, a presentation of the policies implemented with respect to these risks as well as the outcomes of these policies, including key performance indicators and the information set out in Article 8 of Regulation (EU) 2020/852, known as the Taxonomy Regulation;
• implementing such internal control as it determines is necessary to enable the preparation of Information that is free from material misstatement, whether due to fraud or error.