DANONE - Registration document 2015

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Social, societal and environmental responsibility
5.2 Information concerning Danone's social, societal and environmental performance in compliance with the Grenelle II law
DANONE REGISTRATION DOCUMENT 2015 198
Independent verifier's report on consolidated social, environmental and societal information
presented in the management report
This is a free translation into English of the Independent verifier's report issued in French and is provided solely for the convenience of English
speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing stan-
dards applicable in France.
Year ended December 31, 2015
To the shareholders,
In our quality as an independent verifier accredited by the COFRAC (scope available on ) under the number n° 3-1050, and as a
member of the network of one of the statutory auditors of the company Danone, we present our report on the consolidated social, environ-
mental and societal information established for the year ended on the December 31, 2015, presented in section 5.2 Information concerning
Danone's social, societal and environmental performance in compliance with the Grenelle II law of the management report , hereafter referred
to as the “CSR Information”, pursuant to the provisions of the article L.225-102-1 of the French Commercial code (Code de commerce).
Responsibility of the company
It is the responsibility of the Board of Directors to establish a management report including CSR Information referred to in the article R.
225-105 of the French Commercial code (Code de commerce), in accordance with the protocols used by the company (hereafter referred
to as the “Criteria”), and of which a summary is included in the section 5.2 of the management report and available on request at the
company's headquarters.
Independence and quality control
Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the article L.
822-11 of the French Commercial code (Code de commerce). In addition, we have implemented a quality control system, including docu-
mented policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and regulations.
Responsibility of the independent verifier
It is our role, based on our work:
• to attest whether the required CSR Information is present in the management report or, in the case of its omission, that an appropriate
explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial code (Code de commerce)
(Attestation of presence of CSR Information);
• to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according
with the Criteria.
Our verification work was undertaken by a team of six people between June 2015 and Mars 2016 for an estimated duration of twenty weeks.
We conducted the work described below in accordance with the professional standards applicable in France and the Order of 13 May 2013
determining the conditions under which an independent third-party verifier conducts its mission, and in relation to the opinion of fairness
and the reasonable assurance report, in accordance with the international standard ISAE 3000 concerning Assurance engagements other
than audits or reviews of historical information.
1. Attestation of presence of CSR Information
We obtained an understanding of the company's CSR issues, based on interviews with the management of relevant departments, a
presentation of the company's strategy on sustainable development based on the social and environmental consequences linked to the
activities of the company and its societal commitments, as well as, where appropriate, resulting actions or programmes.
We have compared the information presented in the management report with the list as provided for in the Article R. 225-105-1 of the
French Commercial code.
In the absence of certain consolidated information, we have verified that the explanations were provided in accordance with the provisions
in Article R. 225-105-1, section 3, of the French Commercial code (Code de commerce ).
We verified that the information covers the consolidated perimeter, namely the entity and its subsidiaries, as aligned with the meaning of
the Article L.233-1 and the entities which it controls, as aligned with the meaning of the Article L.233-3 of the French Commercial code
with the limitations specified in the Methodological Note in section 5.2 of the management report.
Based on this work, and given the limitations mentioned above, we confirm the presence in the management report of the required CSR
information.
2. Limited assurance on CSR Information
Nature and scope of the work
We undertook around 40 interviews with the people responsible for the preparation of the CSR Information in the different departments,
in charge of the data collection process and, if applicable, the people responsible for internal control processes and risk management,
in order to: