REPORT BY THE AUDITOR, A DESIGNATED THIRD-PARTY ORGANISATION, ON THE NON-FINANCIAL PERFORMANCE DECLARATION In our capacity as the statutory auditor of your group (hereinafter “the entity”) appointed as an independent third-party organisation (hereinafter “third party”), accredited by COFRAC and registered under number 3-18841, we conducted work with a view to producing a report based on historic information (observed or extrapolated) from the consolidated non-financial performance report prepared accord in accordance with the entity’s procedures (hereinafter “the reporting criteria”) for the year ending 30 June 2023 (hereinafter respectively “the information” and “the statement”), presented in the group’s annual report in application of the provisions of article L. 225-102-1, R. 225-105 and R 225-105-1 of the French commercial code. Conclusion Based on the procedures implemented, as described in the “nature and scope of the work” section, and the data that we have collected, we did not detect any significant anomaly that would call into question the fact that the declaration is compliant with applicable regulatory provisions and that the information, as a whole, is presented in an honest manner and in accordance with the guidelines. Remarks Without prejudice to the above conclusion, and in accordance with the provisions of article A. 225-3 of the French Commercial Code, we have the following remarks: As mentioned in the “methodology” chapter of the declaration, the scope 3 carbon footprint analysis, including upstream and downstream transport, was carried out on data from 2020-2021. Moreover, the action plans aiming to reduce direct and indirect greenhouse gas emissions from transport are currently being drafted. 1. COFRAC accreditation. Inspection no.3-1884, available at www.cofrac.fr Read all the latest news about VIVESCIA Industries and find all the information you need on www.vivescia-industries.com www.vivescia.com Postal address: VIVESCIA Industries - 2, rue Clément Ader, 51100 Reims Email: [email protected] Registered of昀椀ce in Reims • 2, rue Clément Ader, 51100 Reims • +33 (0)3 26 78 62 00 • Graphic and editorial design: and VIVESCIA’s Communication department • Texts: Corine Delahaye, Olivier Frey, Élodie Kretz, and VIVESCIA’s Communication department • Photo credits: Ballade Studio, Bertrand Boissimon, Axel Cœuret, Guillaume Czerw, Jacques Dieppedalle, Claire Jachymiak, Clément Lemaire, Guillaume Ombreux, Benoît Pelletier, Léo-Paul Ridet, Stéphanie Tétu - La Company, Visu Communication, La Coopération Agricole, Malteurop, Grands Moulins de Paris, Francine, Campaillette, Délifrance, KALIZEA, VIVESCIA • Printed by: DejaLink on 100% recycled Nautilus Classic FSC paper. Published by VIVESCIA’s communication department. • November 2023 • ISSN 2497-2940 84