Company responsibility Our independence and quality control • We have assessed whether the methods used Colombe Holding’s management is responsible for: Our independence is defined by the requirements of by Colombe Holding to prepare estimates are Article L. 822-11 of the French Commercial Code and appropriate and have been applied consistently, • Selecting or developing appropriate criteria for the but our procedures did not include testing the data preparation of non-financial information; the Code of Ethics for the profession of Statutory Auditor. In addition, we have implemented a system on which the estimates are based or preparing • Preparing non-financial information in accordance of quality control including documented policies and our own separate estimates to evaluate those of with the Framework; procedures regarding compliance with applicable Colombe Holding; • Designing, implementing and maintaining internal legal and regulatory requirements, the ethical • We implemented: control procedures relevant to the preparation of requirements and the professional standards of • analytical procedures to verify the correct conso - non-financial information that is free from material the Compagnie Nationale des Commissaires aux lidation of the data collected and the consistency misstatement, whether due to fraud or error. Comptes (French Institute of Statutory Auditors) of changes in the data; relating to this engagement. Responsibility of the Statutory Auditor • tests of details, using sampling techniques Our work was carried out by an independent, multidis- or other selection methods, in order to verify We are responsible for: ciplinary team comprising specialists in sustainable the proper application ofthe definitions and • Planning and performing the engagement to development and social responsibility. We are solely procedures and reconcile the data with suppor- obtain moderate assurance that the non-financial responsible for our assurance conclusion. ting documents. This work was carried out in a information is free from material misstatement, Nature and scope of the work selection of countries (see Appendix 1). whether due to fraud or error; We planned and performed our work taking into • We reviewed the presentation and notes relating to • Expressing an independent conclusion basedaccount the risk of material misstatements in the non-financial information. on the procedures we have performed and the Information. evidence we have obtained; and We are convinced that the work carried out, based on It is our responsibility to plan and perform our work our professional judgement, is sufficient to provide a • Communicating our conclusion to the Company’sto cover non-financial information that may contain basis for our limited assurance conclusion; a higher Sustainable Development Department. material misstatements. The work performed is based level of assurance would have required us to carry out As we are committed to expressing an independenton our professional judgement. more extensive procedures. conclusion on the non-financial information asAs part of our limited assurance engagement on This report is prepared for your information in the prepared by management, we are not authorised tonon-financial information, we have: context described above and should not be used , be involved inthe preparation of the non-financial distributed or quoted for any other purpose. information, as this could compromise our indepen- • Obtained an understanding of the entity’s business dence. and the disclosure of the main risks; This is not our responsibility to express an opinion on: • Assessed the appropriateness of Colombe One of the Statutory Auditors, Holding’s use of the Framework as a methodology Forvis Mazars, • The entity’s compliance with other applicable legal for preparing non-financial information, in terms of and regulatory requirements (in particular those its relevance, completeness, reliability, neutrality La Défense, 21 July 2025 relating to anti-corruption and tax evasion); and understandability, taking into account, where • The compliance of products and services with applicable, industry best practices; applicable regulations. Julien Madile, • Reviewed the internal control and risk manage- Applicable professional standards ment procedures implemented by the entity and Partner The work described below was carried out in assessed the process for collecting information accordance with the professional guidance of the to ensure its completeness and accuracy; Edwige Rey, Compagnie nationale des commissaires aux comptes Partner, Sustainability Development (French Institute of Statutory Auditors) relating to this engagement, which serves as an audit program, and with International Standard on Assurance Engagements ISAE 3000 (revised). 134 135 4202 TROPER YTILIBANIATSUSERUSAEM