Vetoquinol Universal Registration Document 2019

2 Vetoquinol  Universal Registration Document 2019  Financial report   57 STATEMENT OF NON-FINANCIAL PERFORMANCE Auditor’s report • we assessed the process of selecting and approving the main risks; • we ascertained the existence of internal control and risk management procedures implemented by the entity; • we assessed the consistency of the results and key performance indicators adopted with regard to the main risks and policies presented; • we verified whether the Statement covered the conso- lidated scope, namely all companies included in the consolidation scope in accordance with Article L. 233-16 of the French Commercial Code; • we assessed the information-gathering process esta- blished by the entity with a view to guaranteeing the completeness and fair presentation of the Information; • with regard to the key performance indicators and other quantitative results that we deemed to be the most important, we conducted: • analytical procedures to verify the correct consolidation of the data collected and the consistency of compara- tive data; • sample tests aimed at verifying the due application of definitions and procedures and reconciling the data contained in the supporting documentation. This work was performed on a selection of contributing entities  (1) covering between 58% and 100% of consolidated key performance indicator data and results selected for these tests  (2) ; • we consulted documentary sources and held inter- views in order to corroborate what we considered to be the most important qualitative information (measures and results); • we assessed the consistency of the Statement as a whole with our knowledge of all of the companies included in the consolidation scope. • We consider that the work we performed in the exer- cise of our professional judgment allows us to draw a conclusion of limited assurance, on the understanding that a greater degree of assurance would have required more extensive verification. Because of the use of sampling techniques, as well as other limits inherent in the operation of any information and internal control system, the risk of failing to detect a material misstatement in the Statement cannot be enti- rely eliminated. Conclusion On the basis of our work, we have not identified any material misstatements liable to call into question the compliance of the statement of non-financial perfor- mance with applicable regulatory provisions and the fact that the Information, taken as a whole, is presented fairly in accordance with the guidelines. Lyon, April 8, 2020 Finexfi Isabelle Lhoste Partner (1) Operating facilities selected for the tests: France, Italy. (2) Indicators covering health and safety in the workplace, staff turnover, absenteeism, training, work organization, scientific division organization and headcount analysis.