This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience of English speaking users. 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, 2024
To the General Assembly,
In our quality as an independent third party, accredited by the COFRAC (Accreditation COFRAC Inspection, n° 3-1681, scope of accreditation available on the website www.cofrac.fr), and as a member of the network of one of the statutory auditors of your company (hereinafter “Entity”), we conducted our work in order to provide a conclusion expressing a limited assurance on the compliance of the consolidated non-financial statement for the year ended December 31st, 2023 (hereinafter the "Statement") with the provisions of Article R. 225-105 of the French Commercial Code (Code de commerce) and on the fairness of the historical information (whether observed or extrapolated) provided pursuant to 3° of I and II of Article R. 225-105 of the French Commercial Code (hereinafter the "Information") prepared in accordance with the Entity's procedures (hereinafter the "Guidelines"), included in the 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).
It is our responsibility to express, at the request of the Entity and outside the scope of accreditation, a reasonable assurance opinion on the indicators selected by the Entity and identified by the sign ☑ in the Declaration and recalled in Appendix 1 (hereinafter the “Indicators”).
Based on the procedures we have performed, as described under the “Nature and scope of procedures” and the evidence we have obtained, nothing has come to our attention that cause us to believe that the consolidated non-financial statement is not prepared in accordance with the applicable regulatory provisions and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects.
In our opinion, the Entity's Indicators have been prepared, in all material respects, in accordance with the Guidelines.
The absence of a commonly used and generally accepted reporting framework or a significant body of established practice on which to evaluate and measure the Information allows for different, but acceptable, measurement techniques that can affect comparability between entities and over time.
Consequently, the Information needs to be read and understood together with the Guidelines, summarised in the Statement and available on the Entity’s website.
The Information may be subject to uncertainty inherent in the state of scientific or economic knowledge and in the quality of the external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates used in its preparation and presented in the Declaration.
It is the responsibility of the Management to:
The Statement has been endorsed by the Board of Directors.
