Universal Registration Document 2022
SOC I AL , ENV I RONMENTAL AND SOC I ETAL RESPONS I B I L I TY I NFORMAT I ON 4 REPORT OF THE INDEPENDENT THIRD PARTY ON THE VERIFICATION OF THE CONSOLIDATED NON-FINANCIAL PERFORMANCE STATEMENT
◆ we verified that the Statement presents the business model and a description of all the entities included in the scope of consolidation including, where relevant and proportionate, the risks associated with its business relationships, its products or services, as well as its policies, measures and the outcomes thereof, including key performance indicators associated with the principal risks; ◆ we referred to documentary sources and conducted interviews to: ◆ assess the process for selecting and validating the main risks as well as the consistency of the results, including the key performance indicators retained, with regard to the main risks and policies presented, and ◆ corroborate the qualitative information (actions and results) that we considered to be the most important presented in Appendix 1. For certain risks (greenhouse gas emissions, share of renewable energy in final consumption), our work was carried out at the level of the consolidating entity, for other risks, work was carried out at the level of the consolidating entity and in a selection of entities listed below: Charles de Gaulle and Amman airports for environmental information, Aéroports de Paris SA and SDA France for social information; ◆ we verified that the Statement covers the scope of consolidation, i.e. all entities included in the scope of consolidation in accordance with article L. 233-16 of the French Commercial Code with the limits specified in the Statement; ◆ we obtained an understanding of internal control and risk management procedures the Entity has put in place and assessed the data collection process to ensure the completeness and fairness of the Information; ◆ for the key performance indicators and other quantitative results that we considered to be the most important presented in Appendix 1, we implemented: ◆ analytical procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes, ◆ detailed tests on the basis of sampling or other means of selection, consisting of verifying the correct application of definitions and procedures and reconciling the data with the supporting documents. This work was carried out on a selection of contributing entities listed above and covers between 25% and 40% of the consolidated data selected for these tests (28% of energy consumption and 38% of the workforce); ◆ we assessed the overall consistency of the Statement in relation to our knowledge of all the entities included in the scope of consolidation. The procedures implemented as part of a limited assurance engagement are less extensive than those required for a reasonable assurance engagement performed in accordance with the professional doctrine; a higher level of assurance would have required more extensive verification work.
Paris-La Défense, 10 March 2023
Independent third party
EY & Associés Philippe Aubain Associate Director, Sustainable Development
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AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 2022
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