04 Sustainability Statement Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 The limits of our engagement As the purpose of our engagement is to provide limited assurance, the nature (choice of techniques), extent (scope) and timing of the procedures are less than those required to obtain reasonable assurance. Furthermore, this engagement does not provide a guarantee regarding the viability or the quality of the management of Compagnie Générale des Etablissements Michelin; in particular, it does not provide an assessment of the relevance of the choices made by Compagnie Générale des Etablissements Michelin in terms of action plans, targets, policies, scenario analyses and transition plans, that extends beyond compliance with the ESRS reporting requirements. It does, however, allow us to express conclusions regarding the process for determining the sustainability information to be reported, the sustainability information itself, and the information reported pursuant to Article 8 of Regulation (EU) 2020/852, as to the absence of identification or, on the contrary, the identification of errors, omissions or inconsistencies of such importance that they would be likely to influence the decisions that readers of the information subject to this engagement might make. Our engagement does not cover any comparative data. Compliance with the ESRS of the process implemented by Compagnie Générale des Etablissements Michelin to determine the information reported Nature of the procedures carried out Our procedures consisted in verifying that: n the process defined and implemented by Compagnie Générale des Etablissements Michelin has enabled it, in accordance with the ESRS, to identify and assess its impacts, risks and opportunities related to sustainability matters, and to identify the material impacts, risks and opportunities that are disclosed in the Group’s sustainability statement; and n the information provided on this process also complies with the ESRS. Conclusion of the procedures carried out On the basis of the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies regarding the compliance of the process implemented by Compagnie Générale des Etablissements Michelin with the ESRS. Elements that received particular attention The elements to which we paid particular attention concerning the compliance with the ESRS of the process implemented by Compagnie Générale des Etablissements Michelin to determine the information reported are presented below. Concerning the identification of stakeholders Information concerning the identification of stakeholders is provided in section 4.1.3.2 “Constant, careful attention to the interests and views of stakeholders” of the Group’s sustainability statement. We spoke to management and other persons we deemed appropriate and inspected the documentation available. Our work notably consisted in assessing the consistency of the main stakeholders identified by the Group with the nature of its activities, taking into account its business relationships and value chain. Concerning the identification of impacts, risks and opportunities (IROs) Information on the identification of impacts, risks and opportunities is provided in section 4.1.4 “Double materiality assessment” of the Group's sustainability statement. We have reviewed the Group’s process for identifying actual and potential impacts (positive and negative), risks and opportunities (“IROs”) in relation to the sustainability issues set out in paragraph AR 16 of ESRS 1 “Application requirements”, as presented in section 4.1.4 “Double materiality assessment” of the Group's sustainability statement. We reviewed the list of IROs identified by the Group, including a description of their distribution in the Group's own operations and value chain, as well as their time horizon (short, medium or long term), and we assessed the consistency of this list with our knowledge of the Group. We assessed: n the approach used by the Group to gather information; n the way in which the Group considered the list of sustainability topics listed in ESRS 1 (AR 16) in its assessment. 313 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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