CORPORATE RESPONSIBILITY an understanding of the Company’s sustainability importance of the CSR Information with respect strategy regarding human resources and to the characteristics of the Company, the human environmental impacts of its activities and its social resources and environmentalchal lenges of its commitments and, where applicable, any actions or activities, its sustainability strategy and industry programs arising from them. best practices. We compared the CSR Information presented in Regarding the CSR Information that we considered the management report with the list provided in to be the most important and whose list is given in article R.225-105-1 of the French Commercial Code. annex: For any consol idated information that is not at entity level, we referred to documentary disclosed, we verified that explanations were • provided in accordance with article R.225-105, sources and conducted interviews to paragraph 3 of the French Commercial Code. corroborate the qual itative information (organization, pol icies, actions), performed We verified that the CSR Information covers the analytical procedures on the quantitative scope of consol idation, i.e., the Company, its information and verified, using sampl ing subsidiaries as defined by article L.233-1 and the techniques, the calculations of the data. We control led entities as defined by article L.233- also verified that the information was consistent 3 of the French CommercialCode: within the and in agreement with the other information in l imitations set out in the methodological note, the management report; presented in the sections 4.3.7 and 4.4.5 of the 4 management report. •at the level of a representative sample of entities, Rexel France, Rexel Finland OY, Moel AB, Rexel Conclusion Sverige AB et Rexel Belgium, selected by us on the basis of their activity, their contribution to Based on the work performed and given the the consol idated indicators, their location and l imitations mentioned above, we attest that the a risk analysis, we conducted interviews to required CSR Information has been disclosed in the verify that procedures are properly applied, and management report. we performed tests of details, using sampl ing techniques, in order to verify the calculations and 2. Conclusion on the fairness of CSR Information reconcile the data with the supporting documents. This work represents 24% of headcount considered Nature and scope of our work as typical size of the social component, and an average of 25% of environmental data considered We conducted four interviews with about as characteristic variables of the environmental four persons responsible for preparing the CSR component Information in the departments in charge of collecting the information and, where appropriate, For the remaining consolidated CSR Information, we responsible for internal control and risk management assessed its consistency based on our understanding procedures, in order to: of the company. •assess the suitability of the Guidelines in terms We also assessed the relevance of explanations of their relevance, completeness, rel iabi l ity, provided for any information that was not disclosed, neutral ity and understandabi l ity, and taking either in whole or in part. into account industry best practices where appropriate; We believe that the sampling methods and sample verify the implementation of data-col lection, sizes we have used, based on our professional • judgement, are sufficient to provide a basis for compi lation, processing and control process our l imited assurance conclusion; a higher level to reach completeness and consistency of the of assurance would have required us to carry CSR Information and obtain an understanding out more extensive procedures. Due to the use of the internal control and risk management of sampl ing techniques and other l imitations procedures used to prepare the CSR inherent to information and internal control Information. systems, the risk of not detecting a material We determined the nature and scope of our misstatement in the CSR information cannot be tests and procedures based on the nature and total ly eliminated. REXEL 2017 – REGISTRATION DOCUMENT 191