This is a free English translation of the Statutory Auditor’s report issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.
Sodexo S.A.
Head Office: 255, quai de la Bataille-de-Stalingrad
92130 Issy-les-Moulineaux
For the year ended August 31, 2020
To the Annual General Meeting,
In our capacity as Statutory Auditor of your company (hereinafter the “entity”) appointed as independent third party, and accredited by the French Accreditation Committee (Comité Français d’Accréditation or COFRAC) under number 3-1049(1), we hereby report to you on the consolidated non-financial statement for the year ended 31st August 2020 (hereinafter the “Statement”), included in the Group Management Report pursuant to the requirements of articles L.225-102-1, R.225-105 and R.225-105-1 of the French Commercial Code (Code de commerce).
The Management Board’s is responsible for preparing the Statement, including a presentation of the business model, a description of the principal non-financial risks, a presentation of the policies implemented considering those risks and the outcomes of said policies, including key performance indicators.
The Statement has been prepared in accordance with the entity’s procedures (hereinafter the “Guidelines”), the main elements of which are presented in the Statement and available upon request at the entity’s head office.
Our independence is defined by the requirements of article L.822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with applicable legal and regulatory requirements, the ethical requirements and French professional guidance.
Based on our work, our responsibility is to provide a report expressing a limited assurance conclusion on:
At the request of the entity and outside of the scope of accreditation, our responsibility is also to provide a report expressing a reasonable assurance conclusion that information selected by the entity, presented in Appendix and identified with the symbol ☑ in chapter 2.2 has been prepared, in all material respects, in accordance with the Guidelines.
However, it is not our responsibility to comment on the entity’s compliance with other applicable legal and regulatory requirements, in particular the French duty of care law and anti-corruption and tax avoidance legislation nor on the compliance of products and services with the applicable regulations.
1 Accreditation Cofrac Inspection, number 3-1049, scope available at www.cofrac.fr
