The procedures conducted in a limited assurance review are substantially less in scope than those required to issue a reasonable assurance opinion in accordance with the professional guidelines of the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes, CNCC); a higher level of assurance would have required us to carry out more extensive procedures.
At the request of the Company, we conducted additional procedures enabling us to express a reasonable assurance conclusion on the following information, also identified by the sign 
in the Statement:
- 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.
The procedures conducted were similar in nature to those described above to express limited assurance, but more extensive. In particular, we implemented:
- analytical procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes thereto;
- substantive tests, on a sample basis, that consisted in verifying the proper application of definitions and procedures and reconciling data with supporting documents.
The selected sample represented between 58% and 97% of the information identified by the sign .
Paris-La Défense, 9 February 2024
One of the Statutory Auditors Deloitte & Associés
Marc de Villartay
Partner, Audit
Catherine Saire
Partner, Sustainable Development
(**) Environmental indicators: purchased water consumption; consumed water taken directly from natural environments (including pumped water); phytosanitary product consumption; hazardous waste produced; non-hazardous waste produced; inert waste and polluted and unpolluted excavated soil; percentage of hazardous, non-hazardous and inert waste recovered; percentage of revenue from ISO 14001-certified activities; ISO 14001-certified revenue (works agencies); ISO 14001-certified tonnage (quarries, coating plants and binder plants owned); kilometres of ISO 14001-certified motorways; percentage of reclaimed asphalt pavement used in asphalt mix at directly managed worksites (VINCI Autoroutes); percentage of low-carbon concrete used (VINCI Construction France); consumption of asphalt mix (VINCI Construction and VINCI Autoroutes); tonnes of recycled material produced (VINCI Construction); number of projects awarded environmental certifications or labels and corresponding revenue (external certifications or labels); “no net land take” and land recycling indicators (VINCI Immobilier).
Health and safety and other workforce-related indicators: end-of-period workforce (split by age, gender, geographical area and socio-professional category); number of temporary employees in full-time equivalent; total recruitment; total departures (of which number of redundancies); total training hours (of which safety training); number of employees trained; occupational illness severity rate; total days of absenteeism; actual hours worked; number of employees with a disability; average salary of VINCI employees; average salary of VINCI’s female employees.
(***) Environmental indicators: Escota (Provence-Alpes-Côte d’Azur, France); VINCI Airports; Salvador Bahia airport (Brazil); Building Solutions activities, VINCI Energies France; Fretin (France); VINCI Energies Europe North West; Actemium Process (Sweden); VINCI Energies International & Systems; VINCI Energies International & Systems Casablanca (Morocco); Menard; Menard Poland; Soletanche Bachy; Soletanche Freyssinet; Nuvia; Sixense; Terre Armée; Building France and Civil Engineering France divisions, VINCI Construction; Centre-East delegation, Building France and Civil Engineering France divisions, VINCI Construction; VINCI Construction UK; IHP Scarborough (UK); VINCI Construction Europe Africa; VINCI Construction La Réunion (France) ; Road France and Networks France divisions, VINCI Construction; Île-de-France – Normandie delegation, Road France and Networks France divisions, VINCI Construction; VINCI Construction Americas Oceania; VINCI Construction British Columbia (Canada); Major Projects Division, VINCI Construction; Société du Grand Paris Line 18 worksite (France); Grupo Cobra (Spain); Grupo Cymi Brasil; Semi (Spain); Grupo Cobra IS; VINCI Immobilier.
Health and safety and other workforce-related indicators: Cofiroute; Escota; ANA group (Portugal); Grupo Maetel; Cobra IS; Grupo Cobra (Spain); Grupo Cymi (Spain and Brazil); VINCI Energies Europe East; Axians GA (Germany); VINCI Energies Europe East; VINCI Energies International & Systems; VINCI plc (UK); Eurovia Poitou (France); Road France Division, VINCI Construction; VINCI Construction Grands Projets; Building France and Civil Engineering France divisions, VINCI Construction.