Universal Registration Document 2022

Our Independence and Quality Control

We have complied with the independence and other ethical requirements of the French Code of Ethics for Statutory Auditors (Code de Déontologie) as well as the provisions set forth in Article L.822-11 of the French Commercial Code (Code de Commerce) and the standards issued by the IESBA (International Ethics Standard Board for Accountants).

In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with applicable legal and regulatory requirements, the ethical requirements, and the professional guidance of the French Institute of Statutory Auditors ("CNCC”) applicable to such engagements.

Our work was carried out by an independent and multidisciplinary team with experience in sustainability and corporate social responsibility.

Summary of the Work we Performed as the Basis for our Assurance Conclusion

We planned and performed our work to address the areas where we identified that a material misstatement of the Information is likely to arise. The procedures we performed were based on our professional judgment. In carrying out our limited assurance engagement on the Information, we:

• verified the appropriate consideration of the four components of the Green Bond Principles of the International Capital Market Association, i.e. (i) the use of funds raised (ii) the existing processes for evaluation and selection of the Eligible Projects (iii) the management of funds raised and (iv) the reporting;
• obtained an understanding of the procedures implemented by the Company for producing the Information contained in the attached document;
• verified the compliance, in all material respects, of the Eligible Projects referred to in the attached document, with the eligibility criteria, by performing substantive procedures using sample testing or other selection methods, as defined in the appendix to the Green Bond Report and in the EDF Green Bond Framework;
• verified the appropriate segregation of the funds raised from the Issuance and their exclusive allocation to Eligible Projects;
• verified the global allocation of the capital expenditures incurred in relation to the Eligible Projects financed by each of the Issuances;
• performed the necessary reconciliations between this information and the underlying accounting records, and verified that the information agrees with the data used to prepare the consolidated financial statements for the year ended December 31, 2022;

The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance engagement.

This report has been prepared within the context described above and may not be used, distributed or referred to for any other purpose.

Paris-La Défense, March 13, 2023

One of the Statutory Auditors

Deloitte & Associés

Christophe Patrier