This is a free English translation of the report by one of the Statutory Auditors 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 standards applicable in France.
For the year ended 31 December 2021
To the Annual General Meeting,
In our capacity as Statutory Auditor of EDF SA (hereinafter the “Company”), appointed as independent third party (“third party”) and accredited by the French Accreditation Committee (COFRAC), under number 3-1048 (Cofrac Inspection Accreditation, no. 3-1048, scope available at www.cofrac.fr), we have conducted procedures to express a limited assurance conclusion on the historical information (observed or extrapolated) in the consolidated non-financial statement, prepared in accordance with the Company’s procedures (hereinafter the “Guidelines”), for the year ended 31 December 2021 (hereinafter the “Information” and the “Statement”, respectively), presented in the Group management report pursuant to the legal and regulatory provisions of Articles L. 225-102-1, R. 225-105 and
R. 225-105-1 of the French Commercial Code (code de commerce).
It is also our responsibility to express, at the request of the Company and outside the scope of our accreditation, a reasonable assurance conclusion on the fact that some information selected by the Company and presented in the Statement has been prepared, in all material aspects, fairly in accordance with the Guidelines.
Based on our procedures as described in the section “Nature and scope of procedures” and the evidence we have obtained, no material misstatements have come to our attention that cause us to believe that the non-financial statement does not comply with the applicable regulatory provisions and that the Information, taken as a whole, is not fairly presented in accordance with the Guidelines.
In our opinion, the following information selected by the Company and identified by the sign √ within the Statement has been prepared fairly, in all material aspects, in accordance with the Guidelines:
The absence of a generally accepted and commonly used reference framework or established practices on which to base the assessment and measurement of the Information enables the use of different but acceptable measurement techniques that may impact comparability between entities and over time.
Accordingly, the Information must be read and interpreted with reference to the Guidelines, the material elements of which are available on the Company’s website.
The Information may be subject to uncertainty inherent to the state of scientific and economic knowledge and the quality of external data used. Some information is sensitive to the choice of methodology and the assumptions or estimates used for its preparation and presented in the Statement.
The Board of Directors is responsible for:
The Statement has been prepared by applying the Company’s Guidelines as referred to above.
Based on our work, our responsibility is to express a limited assurance conclusion on:
As it is our responsibility to issue an independent conclusion on the Information prepared by management, we are not authorised to participate in the preparation of the Information, as this could compromise our independence.
It is not our responsibility to provide a conclusion on:
We performed the work described below in accordance with Articles A. 225-1 et seq. of the French Commercial Code, the professional guidance issued by the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes) relating to this engagement and acting as the verification programme and with the international standard ISAE 3000 (revised).
Our independence is defined by Article L. 822-11-3 of the French Commercial Code and French Code of Ethics for Statutory Auditors (Code de déontologie). In addition, we have implemented a system of quality control including documented policies and procedures aimed at ensuring compliance with applicable legal and regulatory requirements, ethical requirements and the professional guidance issued by the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes) relating to this engagement.
Our work engaged the skills of nine people between September 2021 and February 2022 and took a total of about twenty weeks.
To assist us in conducting our work, we referred to our corporate social responsibility and sustainable development experts. We conducted around fifty interviews with people responsible for preparing the Statement.
