Carrefour - 2017 Registration Document

2 CORPORATE SOCIAL RESPONSIBILITY Carrefour’s non-financial results CARREFOUR | 2017 REGISTRATION DOCUMENT 107 Independent third-party report on consolidated social, environmental 2.7.5 and societal information published in the management report Fiscal year ended on December 31, 2017 To the Shareholders, In our capacity as independent third party, certified by COFRAC under number 3-1058 (1) and member of the Carrefour network of the company's Statutory Auditor, we hereby report to you on the consolidated social, environmental and societal information for the fiscal year ended on December 31, 2017, included in the management report (hereinafter named "CSR Information"), pursuant to article L.225-102-1 of the French commercial code (Code de commerce). Company’s responsibility The Board of Directors of Carrefour is responsible for preparing a company's management report including the CSR Information required by article R.225-105-1 of the French commercial code in accordance with the protocol used by the Company (hereinafter the "Guidelines"), summarized in the management report and available on request from the company's head office. Independence and quality control Our independence is defined by regulatory texts, the French code of ethics (Code de déontologie) of our profession and the requirements of article L.822-11 of the French commercial code. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with the ethical requirements, French professional standards and applicable legal and regulatory requirements. Responsibility of the independent third party On the basis of our work, our responsibility is to: attest that the required CSR Information is included in the ● management report or, in the event of non-disclosure of a part or all of the CSR Information, that an explanation is provided in accordance with the third paragraph of article R.225-105 of the French commercial code (Attestation regarding the completeness of CSR Information); express a limited assurance conclusion that the CSR Information ● taken as a whole is, in all material respects, fairly presented in accordance with the Guidelines (Conclusion on the fairness of CSR Information). provide, at the request of the Company, a reasonable assurance ● as to whether the information identified by the symbol ; in Part 2 “Key indicators” of the management report was prepared, in all material respects, in accordance with the adopted Guidelines. However, it is not a part of our responsibility to attest compliance with other legal dispositions where appropriate, in particular those included in article L. 225-102-4 of the French commercial code (vigilance plan of parent companies) and law n° 2016-1691, dated from December 9 th , 2016, named Sapin II (anti-corruption law). Our work involved 5 persons and was conducted between October 2017 and March 2018 during about 17 week intervention period. We performed our work in accordance with the French professional standards and with the order dated from May 13, 2013 defining the conditions under which the independent third party performs its engagement and with ISAE 3000 (2) concerning our conclusion on the fairness of CSR Information. I - Attestation regarding the completeness of CSR Information On the basis of interviews with the individuals in charge of the relevant departments, we obtained an understanding of the Company’s sustainability strategy regarding social and environmental impacts of its activities and its societal commitments and, where applicable, any actions or programmes arising from them. We compared the CSR Information presented in the management report with the list provided in article R.225-105-1 of the French Commercial Code. For any consolidated information that is not disclosed, we verified that explanations were provided in accordance with article R.225-105, paragraph 3 of the French commercial code. We verified that the CSR Information covers the scope of consolidation, i.e., the Company, its subsidiaries as defined by article L.233-1 and the controlled entities as defined by article L.233-3 of the French commercial code within the limitations set out in the methodological note, presented in 2.4.4 section of the management report. Based on the work performed and given the limitations mentioned above, in particular concerning the number of training hours which covers 88% of the workforce, we attest to the presence in the management report of the CSR information required. II – Conclusion of the fairness of CSR Information Nature and scope of our work We conducted about thirty interviews with the persons responsible for preparing the CSR Information in the departments in charge of collecting the information and, where appropriate, responsible for internal control and risk management procedures, in order to: assess the suitability of the Guidelines in terms of their relevance, ● completeness, reliability, neutrality and understandability, and taking into account industry best practices where appropriate ; verify the implementation of data-collection, compilation, ● processing and control process to reach completeness and consistency of the CSR Information and obtain an understanding of the internal control and risk management procedures used to prepare the CSR Information. Whose scope is available on the website www.cofrac.fr (1) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information (2)