Sustainability Statement Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 04 Concerning the assessment of impact materiality and financial materiality Information on the assessment of impact materiality and financial materiality is provided in section 4.1.4.1 “Methodology” of the Group’s sustainability statement. Through interviews with management and inspection of the available documentation, we obtained an understanding of the impact materiality and financial materiality assessment process implemented by the Group, and assessed its compliance with the criteria defined by ESRS 1. Compliance of the sustainability information included in the sustainability statement in the Group’s management report with the requirements of Article L. 233-28-4 of the French Commercial Code, including the ESRS Nature of the procedures carried out Our procedures consisted in verifying that, in accordance with legal and regulatory requirements, including the ESRS: n the disclosures provided provide an understanding of the general basis for the preparation and governance of the sustainability information included in the sustainability statement in the Group’s management report, including the general basis for determining the information relating to the value chain and the exemptions from disclosures used; n the presentation of this information ensures its readability and understandability; n the scope chosen by Compagnie Générale des Etablissements Michelin for providing this information is appropriate; and n on the basis of a selection, based on our analysis of the risks of non-compliance of the information provided and the expectations of users, this information does not contain any material errors, omissions or inconsistencies, i.e., that are likely to influence the judgement or decisions of the users of this information. Conclusion of the procedures carried out Based on the procedures we have carried out, we have not identified material errors, omissions or inconsistencies regarding the compliance of the sustainability information included in the sustainability statement in the Group’s management report with the requirements of Article L. 233-28-4 of the French Commercial Code, including the ESRS. Emphasis of matter Without qualifying our conclusion, we draw your attention to the information set out in section 4.1.1 “General basis for the preparation of the sustainability statement” of the Group's sustainability statement describing the methodological limitations resulting from the uncertainties inherent in the first year of application of Article L. 233-28-4 of the French Commercial Code, in particular those relating to indicators not published in 2024 and to information for which it has not been possible to collect all the data. Elements that received particular attention The elements to which we paid particular attention concerning the compliance of the sustainability information included in the sustainability statement of the Group’s management report with the requirements of Article L. 233-28-4 of the French Commercial Code, including the ESRS, are presented below. The information published on climate change (ESRS E1) is mentioned in section 4.2 “Climate change (E1)” of the Group's sustainability statement. The elements to which we paid particular attention concerning the compliance of this information with the ESRS are presented below. Our audit procedures mainly consisted in: n assessing, based on interviews conducted with management or relevant persons, in particular, the Corporate Sustainable Development and Impact Department (DCDI), whether the description of the policies, actions and targets implemented by the Group covered the following areas: climate change mitigation and climate change adaptation; n assessing the appropriateness of the information presented in section 4.2 “Climate change (E1)" of the Group's sustainability statement and its overall consistency with our knowledge of the Group. 314 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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