Appendices 8.6. Auditor’s Examination Report 8.6. Auditor’s Examination Report G4-32 The Company decided to obtain an independent auditor’s opinion on the truthfulness of the consolidated social, societal and environmental information presented in the CSR Report. The firm Grant Thornton was appointed as independent auditor. The conclusions of this report are presented below. Report by the independent third-party body on a selection of consolidated social, environmental and societal information included in the CSR report G4-33 This is a free English translation of the independent third-party body’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. Peugeot S.A. For the year ended 31 December 2017 To the Shareholders, As requested and in our capacity as the independent third-party body of Peugeot S.A, and as professional accountants, we hereby report to you on the consolidated social, environmental and societal information for the year ended 31 December 2017, included in the CSR report (hereinafter named «CSR Information»). Company’s responsibility The CSR Information has been prepared under the responsibility of the executive board, as required by the company’s internal reporting guidelines (hereinafter named the “Guidelines”), available on request at the company’s head office. Independence and quality control Our independence is defined by regulatory requirements and by the Code of Ethics of our profession inserted in the 30 March 2012 decree specific to the activity of accountants. 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: ppexpress a limited assurance conclusion that the CSR Information taken as a whole is, in all material respects, fairly presented in accordance with the Guidelines (Limited assurance report); ppexpress, at the request of the company, a reasonable assurance conclusion that the information, selected by the company and listed at the appendix of this report, has been established, in all material aspects, in compliance with the Guidelines (Reasonable assurance report). We called upon our CSR experts in order to be assisted in the achievement of our work. 8 We conducted our work in accordance with professional standards able to be applied in France and with the International Standard on Assurance Engagement ISAE 3000(1) and with the professional guidelines that can be used for specific attestations. 1. LIMITED ASSURANCE REPORT ON A SELECTION OF SOCIAL, ENVIRONMENTAL AND SOCIETAL INFORMATION OF WHICH A LIST IS FIGURING IN APPENDIX OF THIS REPORT Nature and scope of our work We conducted around twenty interviews with the persons responsible for preparing the CSR Information in the departments in charge of collecting the information and, where appropriate, responsible for internal control and risk management procedures, in order to: ppassess the suitability of the Guidelines in terms of their relevance, completeness, reliability, neutrality and understanding, and taking into account industry best practices where appropriate; ppverify the implementation of data-collection, compilation, processing and control process to reach completeness and consistency of the CSR Information and obtain an understanding of the internal control and risk management procedures used to prepare the CSR Information. Regarding the consolidated selected CSR Information: ppat parent entity, we referred to documentary sources and conducted interviews to corroborate the qualitative information (organisation, policies, actions), performed analytical procedures on the quantitative information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information in the management report; (1) ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information. 299 GROUPE PSA I CORPORATE SOCIAL RESPONSIBILITY REPORT 2017
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