Attestation by the independent third-party
Attestation by the independent third-party on the completeness of human resources, environmental and social information included in the management report.
FINANCIAL YEAR ENDED DECEMBER 31ST, 2015
TO THE SHAREHOLDERS,
In our capacity as independent third-party, members of Mazars’ network, statutory auditor of Decathlon, whose accreditation was accepted by COFRAC under the number 3-10581, we have drawn up this attestation on human resources, environmental and social information for the year ended December 31st, 2015, included in the management report (hereinaft er named “CSR Information”), pursuant to article L.225-102-1 of the French Commercial Code (Code de commerce).
The Supervisory Board of Decathlon 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 protocol used by the Company (hereinaft er the “Guidelines”), summarised in the management report and available on request from
the company’s head off ice.
INDEPENDANCE AND QUALITY CONTROL
Our independence is defi ned by regulatory texts, the French Code of ethics (Code de déontologie) of our profession and the requirements of article L.822-11 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, French professional standards and applicable legal and regulatory requirements.
INDEPENDENT THIRD PARTY’S RESPONSIBILITY
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 nondisclosure 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).
Our work involved 4 persons and was conducted between April 2015 and May 2016 during a 3 week period.
NATURE AND SCOPE OF OUR WORK
We performed our work in accordance with the French professional standards and with the order dated 13 May 2013 defi ning the conditions under which the independent third party performs its engagement:
– 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 verifi ed that explanations were provided in accordance with article R.225-105, paragraph 3 of the French Commercial Code.
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.
Paris La Défense, June 6th, 2016
The independent third party