2025 Universal Registration Document

Compliance with the requirements set out in the ESRS of the process implemented by VINCI to determine the information reported, including the obligation 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 procedures carried out

Our procedures consisted in verifying that:

• the process defined and implemented by VINCI, including the obligation to consult the social and economic committee provided for in the sixth paragraph of Article L. 2312-17 of the French Labour Code, has enabled it, in accordance with the ESRS, to identify and assess the Group’s impacts, risks and opportunities related to sustainability matters, and to identify the material impacts, risks and opportunities that led to the publication of sustainability information in the sustainability report; and
• the information provided on this process also complies with the ESRS.

Conclusion 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.

Elements that received particular attention

Concerning the identification of stakeholders

Information relating to the identification of stakeholders is provided in paragraph 1.1.2.1, “Stakeholder consultation”, of the sustainability report, page 187.

We obtained an understanding of the analysis conducted by the Group to identify:

• stakeholders who can affect or be affected by the entities within the scope of the information, through their activities and direct or indirect business relationships across the value chain;
• the primary users of the sustainability report (including the primary users of the financial statements).

In this regard, we conducted interviews with Management and relevant personnel, and inspected the available documentation relating to the stakeholder identification process.

Concerning the identification of impacts, risks and opportunities

Information relating to the identification of impacts, risks and opportunities is presented in paragraph 1.1.2.2, “Identifying impacts, risks and opportunities”, of the sustainability report, page 187.

We obtained an understanding of the process implemented by the Group for identifying actual or potential impacts (whether negative or positive), risks and opportunities (IROs) in relation to the sustainability matters mentioned in paragraph AR 16 of ESRS 1, “Application Requirements”, and, where applicable, those specific to the Group, as presented in the above-mentioned paragraph of the sustainability report.

We also assessed the scope used to identify IROs, in particular in relation to the scope of the consolidated financial statements.

We obtained an understanding of the Group’s mapping of the identified IROs, including in particular a description of their distribution within 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 and with the materials presented to the governance bodies.

Concerning the assessment of impact materiality and financial materiality

Information relating to the assessment of impact materiality and financial materiality is presented in paragraph 1.1.2.3, “Methodology for impact and financial materiality scoring”, of the sustainability report, page 188.

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.

We obtained an understanding of the decision-making process implemented by the Group in assessing impact and financial materiality, and assessed the presentation made in the above-mentioned paragraph of the sustainability report.

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 setting of thresholds, to determine which matters were material for reporting purposes, including for:

• indicators related to material IROs identified in accordance with the relevant topical ESRS;
• information specific to the Group.