Danone // 2020 Universal Registration Document

Social, Societal and Environmental Responsibility 5.9 Report by one of the Statutory Auditors, appointed as an independent third party, on the consolidated non-financial information statement included in the management report DANONE UNIVERSAL REGISTRATION DOCUMENT 2020 202 • we assessed the process used to identify and confirm the principal risks; • we asked what internal control and risk management procedures the entity has put in place; • we assessed the consistency of the outcomes and the key performance indicators used with respect to the principal risks and the policies presented; • we verified that the Statement covers the scope of consolidation, i.e. , all the companies included in the scope of consolidation in ac- cordance with article L. 233-16 within the limitations set out in the Statement; • we assessed the data collection process implemented by the entity to ensure the completeness and fairness of the Information; • for the key performance indicators and other quantitative outcomes that we considered to be the most important, we implemented: • analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data, • substantive tests, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data with the supporting documents. This work was carried out on a selection of contributing entities: Danone Germany (Germany), Font Vella (Spain), Danone de Mexico (Mexico), Nutricia Russia Baby (Russia), Danone Russia (Russia), Centrale Danone (Morocco), AQUA (Indonesia), Danone Japan (Japan), Fan Milk Nigeria (Nigeria), Danone Canada (Canada), Danone Djurdjura Algeria (Algeria), Blédina France Baby (France), Fan Milk Ghana (Ghana), Nutricia Wexford Supply Point Baby (Ireland), Nutricia Macroom Supply Point Baby (Ireland), Danone Spain (Spain), Zywiec Zdroj (Poland), et Danone Brazil Dairy (Brazil). This selection covers between 16% and 41% of the consolidated data relating to the key performance indicators and outcomes selected for these tests; • we referred to documentary sources and conducted interviews to corroborate the qualitative information (measures and outcomes) that we considered to be the most important; • we assessed the overall consistency of the Statement based on our knowledge of all the consolidated entities. We believe that the work carried out, based on our professional judgement, is sufficient to provide a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. Means and resources Our work was carried out by a team of 10 people between September 2020 and October 2021 and took a total of 25 weeks. We were assisted in our work by our specialists in sustainable development and corporate social responsibility. We conducted some 15 interviews with about 20 people responsible for preparing the Statement, representing the departments in charge of collecting the information and, where appropriate, responsible for internal control and risk management procedures. Conclusion Based on our work, nothing has come to our attention that causes us to believe that the non-financial information statement is not in accordance with the applicable regulatory provisions and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines. Neuilly-sur-Seine, March 3 rd , 2021 One of the Statutory Auditors PricewaterhouseCoopers Audit François JAUMAIN Partner Sylvain LAMBERT Sustainable Development Partner