To the General Management,
In accordance with your request and in our capacity as statutory auditors of ENGIE (hereinafter the “Entity”), we hereby report to you with a conclusion in
the form of a limited assurance on social and environmental information identified by the symbol ⬛
(1)
(hereinafter the “Information”), prepared in accordance
with the procedures used by the Entity (hereinafter the “Reporting Criteria”), in the integrated report prepared by the Entity in respect of the financial year ended
December 31, 2022 (hereinafter the "Report").
It is also our responsibility to express, at the Entity’s request, an opinion in the form of reasonable assurance as to whether the Information selected by the Entity
and identified by the symbol ⬛ ⬛
(2)
in the Report (hereinafter the “Selected Information”, has been prepared, in all material respects, in accordance with the Reporting
Criteria.
YEAR ENDED 31 DECEMBER 2022
STATUTORY AUDITORS' REPORT ON A SELECTION OF SOCIAL AND ENVIRONMENTAL
INFORMATION PUBLISHED IN THE 2023 ENGIE INTEGRATED REPORT
1 Social health and safety information Number of hours of training Number of permanent and
fixedterm hires Number of fatal accidents employees Accident severity rate Rate of apprentices
in France Employee commitment
Environmental information Total consumption of fresh and nonfresh water Nonhazardous waste
recovery rate Total NOx emissions Total SO2 emissions Total particulate matters emissions
2 Social health and safety information Number of employees Internal lost time injury frequency
rate Women in the workforce Women in Management Trained staff Managers in the
workforce Permanent staff Lost time injury frequency rate for employees and subcontractors
on controlled access sites
Environmental information Total primary energy consumption autoconsumption excluded
Total GHG direct emissions Scope 1 Total GHG emissions Scope 2 CO
2
emission ratio energy
production Scope 1 CO
2
emission ratio energy production Scope 3 CO
2
emission ratio energy
production Scopes 13 Recovery rate of hazardous waste
3 ISAE 3000 revised Assurance engagements other than audits or reviews of historical financial
information
4 Social information
Audits performed at entity level GRDF Engie ES SA Cofely Services Etablissement GRTgaz
DISTRIGAZ SUD RETELE CNR Cofely Espana ENGIE Solutions Company
Audits performed at GBURegional Hub level Romania Germany and Italy Europe South America
Health and safety information
Audits performed at entity level Bâtiments et Infrastructures Locales BIL ENGIE Solutions GCC
ENGIE Deutschland Grandes Infrastructures et Mobilités GIM DISTRIGAZ SUD RETELE
Audits performed at GBURegional Hub level Infrastructure Supply
Environmental Information procedures performed at EO level France B2B
Procedures performed at entity level South America excluding Brazil CT Chilca Uno Central Termica
Red Dragon Mejillones CCGT Mejillones Conventional Central Termoelectrica Andina SA Brazil Salto
Osório Umbaranas Ferrari Campo Largo AMEA UCH Power Private Limited full conso UCHII
Power Private Limited Thermique Europe Leini Amercoeur Knippegroen Cycofos Coo Eems
Europe excluding Thermal Supply Engie Servizi Consolidation France Renouvelables CNR
SHEM EO France BIL OUESTSud Installations ENGIE Cofely BIL OUESTSud Installations ENGIE
Cofely GIM France GIM Fraicheur de Paris ENORIS GRDF GRDF Storengy sites at Chémery
GermignysousCoulombs GournaysurAronde Nuclear Doel Tihange
Conclusion in the form of a limited assurance on the Information
Based on the procedures performed as described in the “Nature and scope
of our work on the Information” section and on the elements we have
collected, nothing has come to our attention that causes us to believe
that the Information has not been prepared, in all material respects,
in accordance with the Reporting Criteria.
Opinion in the form of a reasonable assurance
on the Selected Information
In our opinion, the Selected Information has been prepared, in all material
respects, in accordance with the Reporting Criteria.
Preparation of the Information and Selected Information
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 and Selected Information enables
the use of different, but acceptable, measurement techniques that may
impact comparability between entities and over time.
Accordingly, the Information and Selected Information must be read
and interpreted with reference to the Reporting Criteria, available upon
request at the Entity's headquarters to the Group Social and Environmental
Responsibility Department, the Group Health and Safety Department
and the Group Human Resources Department.
Limits inherent to the preparation of the Information
and Selected Information
The Information and Selected Information may be subject to uncertainty
inherent to the state of scientific or economic knowledge and the quality
of the external data used. Some information is sensitive to the choices
of methodologies, assumptions and/or estimates used for its preparation
and presented in the Report.
Responsibility of the Entity
As part of this voluntary process, it is the responsibility of the Entity to:
• Select or set up appropriate criteria to prepare the Information and
Selected Information;
• Prepare the Information and Selected Information in accordance with the
Reporting Criteria, whose sum up is available in the management report;
and
• Implement the internal control that it deems necessary to ensure that
the Information and the Selected Information is free from material
misstatements, whether due to fraud or error.
Responsibility of the Statutory Auditors
Based on our work, in accordance with your request, our responsibility is to:
• Express a conclusion in the form of a limited assurance on the fact that
the Information was prepared, in all material respects, in accordance
with the Reporting Criteria;
• Express an opinion in the form of a reasonable assurance on the fact
that the Selected Information was prepared, in all material respects,
in accordance with the Reporting Criteria.
However, it is not our responsibility to express an opinion on the Report as
a whole, and in particular on the Entity's compliance with applicable legal
and regulatory requirements.
As it is our responsibility to issue an independent conclusion on the
Information and the Selected Information prepared by Management
we are not authorized to participate in the preparation of such information
as this could compromise our independence
Applicable regulatory provisions and professional guidance
Our work described below was performed in accordance with the
professional guidance issued by the French Institute of Statutory Auditors
(Compagnie Nationale des Commissaires aux Comptes)
relating to this
engagement and with international standard ISAE 3000 (revised)
(3)
.
Independence and quality control
Our independence is defined by regulatory texts, the French Code of Ethics
for Statutory Auditors
(Code de déontologie de la profession de commissaire
aux comptes)
and the requirements of Article L. 822-11-3 of the French
Commercial Code (Code de commerce). In addition, we implemented a
quality control system (International Standard on Quality Control 1) which
includes documented policies and procedures aimed at ensuring compliance
with ethical requirements, French professional guidance, and applicable
legal and regulatory requirements.
Nature and scope of procedures on the Information
We planned and performed our work considering the risks of material
misstatement of the Information.
We believe that the procedures we performed in the exercise of our
professional judgment enable us to provide a limited assurance conclusion:
• We assessed the appropriateness of the Reporting Criteria with respect
to its relevance, completeness, reliability, neutrality and clarity, by taking
into consideration, where relevant, the sector’s best practices;
• We verified the set-up of a process to collect, compile, process and check
completeness and consistency of the Information;
• We interviewed the relevant persons from the Group Environmental
and Social Responsibility Department, the Group Health and Safety
Department and the Group Human Resources Department in order
to analyze the deployment and application of the Reporting Criteria;
• We set up analytical procedures on the information and verified, using
sampling techniques, the calculations as well as the consolidation of the
Information;
• We tested the Information for a representative sample of entities that
we selected
(4)
based on their activity, their contribution to the consolidated
Information, their location and for a risk analysis. We conducted
interviews to verify the proper application of the procedures and
conduced substantive tests, using sampling techniques, to verify
the calculations performed and reconcile data with supporting evidence.
The selected sample represents 40% of the workforce and between 8%
and 69% of the environmental Information tested.
The procedures performed for a limited assurance engagement are less
extensive than those required for a reasonable assurance engagement
performed in accordance with professional standards; a higher level of
assurance would have required more extensive verification work.
Nature and scope of procedures on the Selected Information
With regard to the Selected information, we carried out work of the same
nature as those described in the "Nature and scope of procedures on
the Information" section, but in greater depth, in particular with regard
to the scope of the tests.
The sample selected represents 40% of the workforce and between 16%
and 65% of the environmental Information tested.
We believe that this work allows us to express reasonable assurance
on the Selected Information
ParisLa Défense March 13 2023
The Statutory Auditors
French original signed by
DELOITTE ASSOCIES
Nadia Laadouli Associée Patrick E Suissa Associé
ERNST YOUNG et Autres
CharlesEmmanuel Chosson Associé Guillaume Rouger Associé
60 - OUR GOVERNANCE