2024 Universal Registration Document

Conclusions drawn from the procedures carried out

Based on the procedures we have carried out, we have not identified material errors, omissions or inconsistencies regarding the 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.

Emphasis of matter

Without challenging the conclusions expressed above, we draw your attention to the information contained in section 1.1.3 “Basis of preparation of the sustainability statement” in part 1 “General information” of the Group’s sustainability statement, describing the context in which this report was prepared as well as detailing the methodology adopted by the Group.

Elements that received particular attention

The elements to which we paid particular attention concerning compliance of the sustainability information included in parts 2 “Environmental performance” and 3 “Social ambition” of the Group’s sustainability statement with the requirements of Article L.233-28-4 of the French Commercial Code, including the ESRS, are presented below.

Information provided in application of environmental standards (ESRS E1)

Information disclosed regarding climate change (ESRS E1) can be found in part 2 “Environmental performance” of the Group’s sustainability statement.

Our audit procedures mainly consisted in:

• assessing, based on interviews with management or relevant persons, in particular the Environment Department, whether the description of the policies, actions and targets implemented by the Group cover the following areas: climate change mitigation and climate change adaptation;
• assessing the appropriateness of the information presented in section 2.2 “Acting for the climate” of the Group’s sustainability statement and its overall consistency with our knowledge of the Group.

Concerning the information published on the greenhouse gas emissions statement:

• we reviewed the internal control and risk management procedures implemented by the Group to ensure the compliance of the disclosed information;
• we examined the greenhouse gas inventory protocol used by the Group to draw up its greenhouse gas emissions statement, and we assessed how it was applied to a selection of sites, for Scope 1 and Scope 2;
• with regard to Scope 3 emissions, we assessed:
  • the justification for the inclusions and exclusions of the various categories and the transparency of the information provided in this respect,
  • the process for gathering information;
• we assessed the appropriateness of the emission factors used and the calculation of the related conversions, as well as the calculation and extrapolation assumptions, taking into account the inherent uncertainty related to the state of scientific or economic knowledge and the quality of the external data used;
• for physical data (such as energy consumption), we reconciled the underlying data used to draw up the greenhouse gas emissions statement, together with the supporting documents, using sampling techniques.
• Concerning the verification of the transition plan for climate change mitigation, our work mainly consisted in assessing whether the information disclosed with respect to the transition plan meets the requirements of ESRS E1 and provides an appropriate description of the assumptions underlying the plan, it being specified that we are not required to express an opinion on the appropriateness or level of ambition of the objectives of this transition plan.
• Information provided in application of social standards (ESRS S1)

  Information disclosed regarding the business’s workforce (ESRS S1) can be found in section 3 “Social ambition” of the Group’s sustainability statement.

• Concerning the verification of certain social indicators (average gender pay gap, lost-time accident frequency rate, proportion of women among managers), our work consisted particularly in:
  • asking what internal control and risk management procedures the Group has put in place to ensure the compliance of the disclosed information;
  • implementing analytical processes;
  • checking the arithmetical accuracy of the calculations used to establish this information.

Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852

Nature of the procedures carried out

Our procedures consisted in verifying the system implemented by VINCI to determine the eligible and aligned nature of the activities of the entities included in the consolidation.

They also involved verifying the information reported pursuant to Article 8 of Regulation (EU) 2020/852, which involves checking:

• compliance with the rules governing the presentation of this information to ensure that it is readable and understandable;
• on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e. information likely to influence the judgement or decisions of users of this information.