Danone // 2020 Universal Registration Document

4 139 DANONE UNIVERSAL REGISTRATION DOCUMENT 2020 4.2 Financial statements of Danone SA, the parent company Statutory auditors’ report on the financial statements of the parent company Report to the Audit Committee We submit to the Audit Committee a report which includes in particular a description of the scope of the audit and the audit program im- plemented, as well as the results of our audit. We also report, if any, significant deficiencies in internal control regarding the accounting and financial reporting procedures that we have identified. Our report to the Audit Committee includes the risks of material misstatement that, in our professional judgment, were of most signifi- cance in the audit of the financial statements of the current period and which are therefore the key audit matters that we are required to describe in this report. We also provide the Audit Committee with the declaration provided for in Article 6 of Regulation (EU) No 537/2014, confirming our indepen- dence within the meaning of the rules applicable in France such as they are set in particular by Articles L. 822-10 to L. 822-14 of the French Commercial Code ( Code de commerce ) and in the French Code of Ethics ( Code de déontologie ) for statutory auditors. Where appropriate, we discuss with the Audit Committee the risks that may reasonably be thought to bear on our independence, and the related safeguards. Paris-La Défense and Neuilly-sur-Seine, March 3, 2021 The Statutory Auditors Ernst & Young Audit PricewaterhouseCoopers Audit Gilles COHEN François JAUMAIN