Fiscal 2021 Universal Registration Document

2. Corporate responsibility at Sodexo

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.

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, 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 52% and 63% 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 has been prepared, in all material respects, in accordance with the Guidelines.

Paris-La Défense, on October 26th 2021

KPMG S.A.

Fanny Houlliot
Partner
Sustainability Services

Caroline Bruno-Diaz
Partner