SUSTAINABLE DEVELOPMENT 4Methodology, Concordance table and data verification We determined the nature and extent of our tests and inspections For the other consolidated CSR information, we assessed their based on the nature and importance of the CSR Information, in relation consistency in relation to our knowledge of the Company. to the characteristics of the Company, its social and environmental Finally, we assessed the relevance of the explanations provided, if issues, its strategy in relation to sustainable development and industry appropriate, in the partial or total absence of certain information taking best practices. into account, if relevant, professional best practices formalised in the For the CSR Information which we considered the most important (1) CSR reporting sectorial Guide of the National Council of Shopping : > at the level of the consolidating entity, we consulted documentary Centre. According to this Guide, the environmental impacts (energy, sources and conducted interviews to corroborate the qualitative water and waste) of shopping centres are monitored for the volumes information (organisation, policies, actions, etc.), we implemented that are managed and procured (i.e. volumes used for common areas analytical procedures on the quantitative information and and private areas connected to the common network), except those verified, on a test basis, the calculations and the compilation of procured directly by tenants. the information, and also verified their coherence and consistency We consider that the sample methods and sizes of the samples that with the other information presented in the management report; we considered by exercising our professional judgment allow us to > at the level of the representative selection of sites and entities express a limited assurance conclusion; an assurance of a higher level (2) would have required more extensive verification work. Due to the that we selected , based on their activity, their contribution to necessary use of sampling techniques and other limitations inherent the consolidated indicators, their location and a risk analysis, in the functioning of any information and internal control system, the we undertook interviews to verify the correct application of the risk of non-detection of a significant anomaly in the CSR Information procedures and identify any potential omissions and undertook cannot be entirely eliminated. detailed tests on the basis of samples, consisting in verifying the calculations made and linking them with supporting Conclusion documentation. The sample selected therefore represents an average of 10% of the total energy consumption, 18% of the total Based on our work, we have not identified any significant misstatement workforce and 11% of the gross market value of the Group’s assets that causes us to believe that the CSR Information, taken together, has of the 2017 reporting scope. not been fairly presented, in compliance with the Criteria. Paris-La Défense, of March 5, 2018 French original signed by: Independent Verifier ERNST & YOUNG et Associés Eric DUVAUD Bruno PERRIN Partner, Sustainable Development Partner (1) KPIs (Environmental, societal and social): 2 Quantitative information: energy consumption and energy efficiency (in kWh/m and kWh/visit) of common areas and common heating and cooling equipment, the share of energy consumed from renewable sources, gas emissions from greenhouse effect (Scope 1 and 2 as well as Scope 3 assessment), the carbon intensity related to the energy consumed by the common parts and common equipment (in kgCO 2 e/m and gCO e/visit), the proportion of waste sorted on site as well as the share of recycled and recovered waste, water consumption and water consumption intensities (in m3 2 2 2 /m and in l/visit), total workforce, hiring and firing, rate of turnover, absenteeism and absenteeism rates for short-term occupational diseases, women’s share by management level, work accident frequency rate, average number of hours training per employee. Qualitative information: general environmental policy (organization, BREEAM assessment and certification procedures, employee training and information actions in the field of environmental protection), the circular economy (prevention, recycling, other forms of recovery and waste disposal), measures to reduce food waste, measures taken to improve energy efficiency and the use of renewable energies, measures taken to preserve or develop biodiversity, territorial impact (direct, indirect and induced jobs), employment (distribution of workforce, remuneration and their evolution by region), health and safety at work, occupational accidents and occupational diseases, training policies implemented, diversity and equality of opportunity and treatment (measures taken on gender equality, employment and integration of persons with disabilities, anti-discrimination policies and actions). (2) Environmental and Societal Indicators: eight shopping centers in France (MLV- Serris in Val d’Europe, Arcades in Noisy-le-Grand and Colombia in Rennes), in Hungary (Duna Plaza in Budapest) and in Italy (Shopville LeGru in Turin, Shopville Gran Reno in Bologne, Nave de Vero in Venice and Acquario in Vignate (Milan)). 212 KLÉPIERRE 2017 REGISTRATION DOCUMENT