Registration Document 2016
Corporate social responsibility
2.6 Report by the independent third party, on the consolidated human resources,
environmental and social information included in the management report
Report by the independent third party, on the
consolidated human resources, environmental and
social information included in the management report
For the year ended December 31, 2016
This is a free English translation of the designated independent third party’s report issued in French and is provided solely for the
convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law
and professional standards applicable in France.
To the Shareholders,
In our capacity as the independent third party designated by the
company Ingenico Group S.A. (hereinafter named the “Company”)
and certified by COFRAC under number 3-1049
, we hereby
report to you on the consolidated human resources, environmental
and social information for the year ended December 31, 2016,
included in the management report (hereinafter named “CSR
Information”), pursuant to article L.225-102-1 of the French
Commercial Code (
Code de commerce
The Board of Directors is responsible for preparing a
company’s management report including the CSR Information
required by article R.225-105-1 of the French Commercial
Code in accordance with the guidelines used by the Company
(hereinafter the “Guidelines”), summarised in the management
report and available on request from the company’s head office.
Independence and quality control
Our independence is defined by regulatory texts, the French
Code of ethics (
Code de déontologie
) of our profession and the
requirements of article L.822-11-3 of the French Commercial
Code. In addition, we have implemented a system of quality
control including documented policies and procedures regarding
compliance with the ethical requirements and applicable legal
and regulatory requirements.
Responsibility of the independent third party
On the basis of our work, our responsibility is to:
attest that the required CSR Information is included in the
management report or, in the event of non-disclosure of a
part or all of the CSR Information, that an explanation is
provided in accordance with the third paragraph of article
R.225-105 of the French Commercial Code (Attestation
regarding the completeness of CSR Information);
express a limited assurance conclusion that the CSR
Information taken as a whole is, in all material respects, fairly
presented in accordance with the Guidelines (Conclusion on
the fairness of CSR Information).
Our work involved five persons and was conducted between
October 2016 and February 2017 during a three weeks period.
We were assisted in our work by our CSR experts.
We performed our work in accordance with the order dated
13 May 2013 defining the conditions under which the
independent third party performs its engagement and with the
professional guidance issued by the French Institute of statutory
Compagnie nationale des commissaires aux comptes
relating to this engagement and with ISAE 300
conclusion on the fairness of CSR Information.
1. Attestation regarding the completeness
of CSR Information
Nature and scope of our work
On the basis of interviews with the individuals in charge of the
relevant departments, we obtained an understanding of the
Company’s sustainability strategy regarding human resources
and environmental impacts of its activities and its social
commitments and, where applicable, any actions or programmes
arising from them.
We compared the CSR Information presented in the management
report with the list provided in article R.225-105-1 of the
French Commercial Code.
For any consolidated information that is not disclosed, we
verified that explanations were provided in accordance with
article R.225-105, paragraph 3 of the French Commercial Code.
We verified that the CSR Information covers the scope of
consolidation, i.e., the Company, its subsidiaries as defined by
article L.233-1 and the controlled entities as defined by article
L.233-3 of the French Commercial Code within the limitations
set out in the methodological note, presented in section 2.2 of
the management report.
Based on the work performed and given the limitations
mentioned above, we attest that the required CSR Information
has been disclosed in the management report.
(1) “Whose scope is available atwww.cofrac.fr
(2) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information