On the basis of our work, our responsibility is to provide a report expressing a limited assurance conclusion on:
As it is our responsibility to provide an independent conclusion on the Information as prepared by Management, we are not authorised to help prepare said Information, as that could compromise our independence.
At the request of the entity and outside of the scope of certification, we may express reasonable assurance that the information selected by the entity, presented in the appendices, and identified by the symbol √ has been prepared, in all material respects, in accordance with the Guidelines.
However, it is not our responsibility to comment on:
We performed our work described below in accordance with the provisions of Articles A. 225 1 and following of the French Commercial Code, the professional guidance issued by the French Institute of Statutory Auditors (Compagnie nationale des commissaires aux comptes) and our own procedures relating to this engagement and International Standard on Assurance Engagements ISAE 3000 (Revised)(2).
Our independence is defined by the provisions of Article L. 822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) for statutory auditors. Our firm maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with applicable legal, regulatory and ethical requirements and the professional guidance issued by the French Institute of Statutory Auditors relating to this engagement.
Our work was carried out by a team of twelve people between July and October 2022 and took a total of about fourteen weeks.
We were assisted in our work by our specialists in sustainable development and corporate social responsibility. We conducted some fifteen interviews with the people responsible for preparing the Statement.
We planned and performed our work to address the areas where we identified that a material misstatement of the Information was likely to arise.
We believe that the work carried out, based on our professional judgement, is sufficient to provide a basis for our limited assurance conclusion:
corroborate the qualitative information (measures and outcomes) that we considered to be the most important presented in Appendix. Concerning certain risks(3), our work was carried out on the consolidating entity, for the other risks, our work was carried out on the consolidating entity and on a selection of entities(4) ;
(2) ISAE 3000: international standard on assurance engagements other than audits or reviews of historical financial information.
(3) Safety and quality of food and FM services, Food Waste, Respect of human and workers’ rights in the supply chain, Access to affordable and healthy food, local socioeconomic
impacts, Employee social dialogue, Fight Against Tax evasion
(4) Entities that were selected for limited assurance:
- Sodexo On-Site services: United States of America and France.
Entities that were selected for reasonable assurance:
- Sodexo On-Site Services: Brazil, Australia, United Kingdom & Ireland;
- Sodexo Benefits & Rewards Services: United Kingdom & Ireland.