Carrefour - 2017 Registration Document

CORPORATE SOCIAL RESPONSIBILITY Carrefour’s non-financial results 2017 REGISTRATION DOCUMENT | CARREFOUR 2. 108 We determined the nature and scope of our tests and procedures based on the nature and importance of the CSR Information with respect to the characteristics of the Company, the social and environmental challenges of its activities, its sustainability strategy and industry best practices. Regarding the CSR Information that we considered to be the most important (1) : at parent entity and CSR & HR Direction level, we referred to ● documentary sources and conducted interviews to corroborate the qualitative information (organisation, policies, actions), performed analytical procedures on the quantitative information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information in the management report; at the level of a representative sample of Business Units and ● Directions selected by us (2) on the basis of their activity, their contribution to the consolidated indicators, their location and a risk analysis, we conducted interviews to verify that procedures are properly applied, and we performed tests of details, using sampling techniques, in order to verify the calculations and reconcile the data with the supporting documents. The selected sample represents 43.5% of headcount considered as material data of social issues and between 70% and 85% of quantitative environmental data (3) considered as material data of environmental issues. For the remaining consolidated CSR Information, we assessed its consistency based on our understanding of the company. We also assessed the relevance of explanations provided for any information that was not disclosed, either in whole or in part. a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. Due to the use of sampling techniques and other limitations inherent to information and internal control systems, the risk of not detecting a material misstatement in the CSR information cannot be totally eliminated. We believe that the sampling methods and sample sizes we have used, based on our professional judgement, are sufficient to provide Conclusion Based on the work performed, no material misstatement has come to our attention that causes us to believe that the CSR Information, taken as a whole, is not presented fairly in accordance with the Guidelines. III - Reasonable assurance report on selected CSR information Nature and scope of our work Regarding information selected by the Group and identified by the symbol ; , we conducted similar work as described in paragraph 2 above for CSR information that we consider to be most significant but of greater depth, especially regarding the number of tests. The selected sample represents between 70% to 85% of the quantitative environmental data considered as material data of environmental issues information identified by the symbol ; . We deem this work allows us to express a reasonable assurance on the information selected by the company and identified by the symbol ; . Conclusion In our opinion, the information selected by the Group and identified by the symbol ; were prepared, in all material respects, in accordance with the Guidelines. Made at Paris La Defense on April 12, 2017 The Independent Third Party MAZARS SAS Edwige REY Partner CSR & Sustainable Development Social Information : workforce and breakdown by geographic region, by age group and by gender; % in women in the management; % of (1) women appointed to key positions, % of part-time employees; total number of new hires; turnover of permanent employees; number of work accidents; total number of trainings hours, number of employees with a disability. Environmental Information: water consumption per sqm of sales area; % of recycled waste (including donations); energy consumption in GWh and kWh/m², CO 2 emissions (energy consumed) per sqm of sales area; CO 2 emissions (refrigerant consumed) per sqm of sales area; CO 2 emissions per shipping unit; sales amount of controlled and national brand organic product; sales amount of Carrefour Quality Lines; share of product sales derived from responsible fishing / fish-farming ; % of gross sales of top 10 families of wood/paper/pulp products from responsible forest sources; quantity of packaging waste avoided; % of Brazilian beef suppliers georeferenced zero deforestation Carrefour France Hypermarket and Supermarket, Carrefour Brazil Hypermarket and Supermarket, Carrefour Spain Hypermarket and (2) Supermarket: all information mentioned above. Atacadão Brazil: CO 2 emissions (energy consumed) per sqm of sales area; CO 2 emissions (refrigerant consumed) per sqm of sales area; water consumption per sqm of sales area Carrefour China Hypermarket: total number of trainings hours; energy consumption by m², CO 2 emissions (energy consumed) per sqm of sales area; CO 2 emissions (refrigerant consumed) per sqm of sales area Carrefour Poland Hypermarket and Supermarket: energy consumption per sqm of sales area, CO 2 emissions (energy consumed) per sqm of sales area; CO 2 emissions (refrigerant consumed) per sqm of sales area sales area; CO 2 emissions (refrigerant consumed) per sqm of sales area Carrefour Romania Hypermarket and Supermarket: CO 2 emissions (energy consumed) per sqm of sales area CO 2 emissions per shipping unit; energy consumption in GWh and kWh/m²; CO 2 emissions (energy consumed) per sqm of sales area; CO 2 (3) emissions (refrigerant consumed) per sqm of sales area