Fiscal 2020 Universal Registration Document

Conclusion

Based on the procedures performed, nothing has come to our attention that causes us to believe that the non-financial statement is not presented in accordance with the applicable regulatory requirements and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects.

Comments

Without modifying our conclusion and in accordance with article A.225-3 of the French Commercial Code, we have the following comment:

The Group has strengthened its reporting processes and extended the scope of indicators related to training and Scope 3 greenhouse gas emissions, to reach 100% of the consolidated scope for the fiscal year ended August 31, 2020. However, these indicators have methodological limitations related to estimates and heterogeneity in the reporting practices of certain entities, as mentioned in paragraph “2.2.9 Our reporting methodology” of the Statement.

Reasonable assurance report on a selection of non-financial information

Nature and scope of our work

With regard to the information selected by the entity presented in Appendix and identified with the symbol √ in chapter 2.2, we conducted the same procedures as those described in the paragraph “Nature and scope of our work” (for the most important non-financial information). However, these procedures were more in-depth, particularly regarding the number of tests.

Consequently, the selected sample represents between 56% and 65% of the information identified with the symbol^☑.

We believe that these procedures enable us to express reasonable assurance regarding the information selected by the entity and identified with the symbol^☑.

Conclusion

In our opinion, the information selected by the entity and identified with the symbol ☑ in chapter 2.2 has been prepared, in all material respects, in accordance with the Guidelines.

Paris-La Défense, on October 28 , 2020

KPMG SA