Compliance with the ESRS of the process implemented by VINCI to determine the information reported, and compliance with the requirement to consult the social and economic committee provided for in the sixth paragraph of Article L.2312-17 of the French Labour Code
Nature of the procedures carried out
Our procedures consisted in verifying that:
We also checked compliance with the requirement to consult the social and economic committee.
Conclusions drawn from the procedures carried out
On the basis of the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies regarding the compliance of the process implemented by VINCI with the ESRS.
Concerning the consultation of the social and economic committee provided for in the sixth paragraph of Article L.2312-17 of the French Labour Code, we inform you that it has been scheduled, as indicated in section 1.4.1 of the sustainability statement, for 20 February 2025.
Elements that received particular attention
The elements to which we paid particular attention concerning compliance with the ESRS of the process implemented by VINCI to determine the information disclosed are presented below.
Concerning the identification of stakeholders
Information concerning the identification of stakeholders is provided in section 1.1.2.1 of the Group’s sustainability statement.
We spoke to management and inspected the documentation available.
Our work notably consisted in assessing the consistency of the main stakeholders identified by the Group with the nature of its activities and its geographical location, taking into account its business relationships and value chain.
Concerning the identification of impacts, risks and opportunities
Information concerning the identification of impacts, risks and opportunities can be found in section 1.1.2.2 of the Group’s sustainability statement.
We have reviewed the Group’s process for identifying actual and potential impacts (positive and negative), risks and opportunities (“IROs”) in relation to the sustainability issues set out in paragraph AR 16 of ESRS 1 “Application requirements” and, where applicable, those specific to the Group, as presented in section 1.1.2.2 of the Group’s sustainability statement.
In particular, we assessed the approach taken by the Group to determine its impacts and dependencies, which may be a source of risks or opportunities.
We reviewed the mapping carried out by the Group of the IROs identified, including in particular a description of their distribution in the Group’s own operations and value chain, as well as their time horizon (short, medium or long term). We also assessed the consistency of this mapping with our knowledge of the Group.
Concerning the assessment of impact materiality and financial materiality
Information on the assessment of impact materiality and financial materiality is provided in section 1.1.2.3 of the Group’s sustainability statement.
Through interviews with management and inspection of the available documentation, we obtained an understanding of the impact materiality and financial materiality assessment process implemented by the Group, and assessed its compliance with the criteria defined by ESRS 1.
In particular, we assessed the way in which the Group has established and applied the materiality criteria defined by ESRS 1, including those related to the definition of thresholds, to determine the material information disclosed (i) in respect of indicators relating to material IROs identified in accordance with the relevant topical ESRS and (ii) in respect of information specific to the Group.
Compliance of the sustainability information included in the Group’s sustainability statement with the requirements of Article L.233-28-4 of the French Commercial Code, including the ESRS
Nature of the procedures carried out
Our procedures consisted in verifying that, in accordance with legal and regulatory requirements, including the ESRS:
