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75

Registration Document 2016

/

INGENICO GROUP

/

Corporate social responsibility

2

2.6 Report by the independent third party, on the consolidated human resources,

environmental and social information included in the management report

2.6

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

(1)

, 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

).

Company’s responsibility

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

auditors (

Compagnie nationale des commissaires aux comptes

)

relating to this engagement and with ISAE 300

(2)

concerning our

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.

Conclusion

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 at

www.cofrac.fr

(2) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information