Vetoquinol - Universal Registration Document - 2021

2 62 Vetoquinol Universal Registration Document 2020 Financial report STATEMENT OF NON-FINANCIAL PERFORMANCE Auditor’s report • we ascertained the existence of internal control and risk management procedures implemented by the company; • 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 consolidated 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 consoli- dation of the data collected and the consistency of comparative 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 52% and 73% 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 exercise of our professional judgment allows us to draw a conclu- sion 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 14, 2021 Finexfi Isabelle Lhoste Partner (1) Operating facilities selected for the tests: France (Lure). (2) Analysis of workforce as of December 31, 2020, Workplace health and safety indicators, Employee turnover, Absenteeism, Training, Work organization, Waste management, Sustainable use of resources: water and energy.