04 Sustainability Statement Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 With regard to the information reported on the greenhouse gas emissions statement: n we asked what internal control and risk management procedures the Group has put in place to ensure the compliance of the disclosed information; n we reviewed the greenhouse gas emissions inventory protocol used by the Group to draw up its greenhouse gas emissions statement, and we assessed how it was applied to a selection of emissions categories and sites, for Scopes 1 and 2; n With regard to Scope 3 emissions, we assessed: l the justification for the inclusions and exclusions of the various categories and the transparency of the information provided in this respect, l the process for gathering information; n we assessed the appropriateness of the emission factors used and the calculation of the relevant conversions, as well as the calculation and extrapolation assumptions, taking into account the inherent uncertainty related to the state of scientific or economic knowledge and the quality of the external data used; n for physical data (such as energy consumption), we reconciled the underlying data used to draw up the greenhouse gas emissions statement, together with the supporting documents, using sampling techniques. With regard to the verification of the transition plan for climate change mitigation, our work mainly consisted of assessing whether the information published in the transition plan meets the requirements of ESRS E1 and provides an appropriate description of the underlying assumptions of the plan, it being specified that we are not required to express an opinion on the appropriateness or level of ambition of the objectives of the transition plan. Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852 Nature of the procedures carried out Our procedures consisted in verifying the process implemented by Compagnie Générale des Etablissements Michelin to determine the eligible and aligned nature of the activities of the entities included in the scope of consolidation. They also involved verifying the information reported pursuant to Article 8 of Regulation (EU) 2020/852, which involves checking: n compliance with the rules governing the presentation of this information to ensure that it is readable and understandable; n on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e., information likely to influence the judgement or decisions of users of this information. Conclusion of the procedures carried out Based on the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies in relation to compliance with the requirements of Article 8 of Regulation (EU) 2020/852. Elements that received particular attention We established that there were no such elements to address in our report. Neuilly-sur-Seine and Paris La Défense, February 18, 2025 The Statutory Auditors PricewaterhouseCoopers Audit Deloitte & Associés Itto El Hariri Frédéric Gourd 315 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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