It is our responsibility, on the basis of our work to:
W attest that the required information is present in the management report or, in the event of omission, is explained in application of the third paragraph of Article R. 225-105 of the French Commercial Code and decree no. 2012-557 of April 24, 2012 (Statement attesting to disclosure );
W express a limited assurance conclusion on the fact that the qualitative assertions underscored in the text and identified by the R symbol, as well as the selection of environmental and social indicators (the “Data”), chosen by the Carrefour Group and identified with the R symbol in the 2012 management report are presented, in all material respects , in a sincere manner in accordance with the selected Reporting Procedure (Limited Assurance Report );
W express a reasonable assurance conclusion that the indicator on CO2 emissions (scopes 1 and 2) (1), selected by the Carrefour Group and identified with the R R symbol in the 2012 management report, presents no significant anomalies (reasonable assurance report).
We were assisted in our work the Climate Change and Sustainability Services professionals of our firm .
1. Statement attesting to disclosure
We conducted our work in accordance with professional standards applicable in France:
W we compared the information presented in the management report with the list mentioned in Article R. 225-105-1 of the French Commercial Code;
W we verified that the information covered the consolidated scope, which is to say the Company and its subsidiaries as defined in Article L. 233-1 of the French Commercial Code, and the companies it controls, as defined in Article L. 233-3 of the French Commercial Code, with limitation specified in the “Methodology for reporting the sustainable development indicators”
methodology note presented in the “Corporate Responsibility”
chapter of the management report (chapter 2 – “The Carrefour Group’s societal responsibility” of the Registration Document);
W in the event of omission of certain consolidated information, we verified that explanations were supplied in compliance with the provisions of decree no. 2012-557 of April 24, 2012.
Based on this work, we attest to the presence in the management report of the information required.
(1) Defi nition established by the Group – Scope 1: Emissions attributable to the Group’s consumption of natural gas, fuel and refrigerants.
Scope 2: Emissions attributable to the Group’s electricity consumption.
This is a free translation into English of the Statutory Auditors’ 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 auditing standards applicable in France.
Year ended December 31, 2012
2 SOCIAL RESPONSIBILITY
Assessment of performance and indicators
2. Assurance report on a selection of information
Nature and scope of the work
We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 standard and professional standards applicable in France. We took the following actions in order to obtain:
W a limited assurance that the qualitative assertions underscored in the text and indicated by the R symbol and the Data identified with the R symbol do not contain any material misstatements that would give us reason to doubt their sincerity, in all material respects, in accordance with the aforementioned Reporting Procedure.
A higher level of assurance would have required more extensive verifications;
W a reasonable assurance that the CO2 emissions (scopes 1 and 2) (1) indicator identified by the R R symbol has been established in all material respects in accordance with the aforementioned Reporting Procedure.
We performed the following work:
W we assessed the appropriateness of the Reporting Procedure in terms of relevance, exhaustiveness, neutrality, clearness and reliability, taking into consideration the best practices of the sector, where appropriate;
W we verified the implementation in the Carrefour Group of a process of collection, compilation, treatment and control aimed at achieving exhaustiveness and consistency of the qualitative assertions underscored and identified by the R symbol and the Data identified by the R symbol; We reviewed the internal control procedure and the risk-management procedures relative to its development; We interviewed those responsible for the social and environmental reports;
W we selected the consolidated qualitative information to be tested and determined the nature and scope of the tests, taking into consideration their significance with regard to the social and environmental consequences associated with the Group’s operations and characteristics, as well as its societal commitments:
W concerning the selected consolidated qualitative Data:
_ for both the consolidating entity and the entities consolidated, we used analytic procedures and performed tests to verify the calculations and the consolidation of this information. Our tests were more extensive for the indicator with reasonable assurance,
_ in the Business Units that were selected (2). According to their business, their contribution to the consolidated indicators, location and risk analysis, we have:
° carried out interviews to ensure the correct application of the procedures,
° implemented detailed tests on the basis of tests verifying the calculations made and supporting the data with documents. Our tests were more extensive for the indicator with reasonable assurance.
The sample selected in this way represents on average 30% of the employees of the Carrefour Group and between 13% and 65% of the quantitative environmental information tested (55% for the CO2 emissions (scopes 1 and 2) (1) indicator);
W concerning the qualitative assertions underscored and identified by the symbol R, we carried out interviews and reviewed the associated documents to corroborate them and assess their sincerity;
W finally, we weighed the relevance of the explanations where applicable the absence of certain information.
Conclusion
Reasonable assurance
In our opinion, the CO2 emissions (scopes 1 and 2) (1) indicator, identified by the R R symbol in the 2012 management report, was established in all material respects in accordance with the aforementioned Reporting Procedure.
Limited assurance
On the basis of our work , we did not identify any material misstatement that could call into question the fact that the qualitative assertions underscored and identified with the symbol R and the data identified with the R symbol examined in the 2012 management report are presented, in all material respects , in a sincere manner and in compliance with the Reporting Procedure.
(1) Defi ntion established by the Group: Scope 1: emissions attributable to the Group’s consumption of natural gas, fuel and refrigerants.
Scope 2: emissions attributable to the Group’s electricity consumption.
(2) Hypermarkets France BU, Supermarkets France BU, Hypermarkets Argentina BU, Supermarkets Argentina BU, Hypermarkets Italy BU *, Supermarkets Italy BU *, Hypermarkets Poland BU *, Supermarkets Poland BU *, Hypermarkets Belgium BU **, Hypermarkets China BU ***
and Supermarkets Turkey BU ****.
* Business Units for which the work was held only on the CO2 emissions (scopes 1 and 2) indicator.
** Business Unit for which the work was held only on the Number of lost-time workplace accidents indicator.
*** Business Unit for which the work was held only on the following indicators: Energy consumption, CO2 emissions linked to energy consumption, Number of lost-time workplace accidents.
**** Business Unitfor which the work was held only on the Number of disposable plastic bags distributed free of charge at check-outs indicator.
SOCIAL RESPONSIBILITY
2 2 2 2 2 2 2 2 2
Assessment of performance and indicators
Paris La Défense, March 6, 2013 French original signed by
KPMG Audit Department of KPMG S.A.
Eric Ropert Philippe Arnaud
Partner Partner
In charge of the Climate Change and Sustainability Services Comments on the data
We have the following comments to make on the data:
W users of the social indicator monitoring tool were trained to ensure correct use. Nevertheless, monitoring should be increased in certain Business Units, in particular for the workplace accident and training indicators;
W this year again, some Business Units are excluded from the scope of consolidation for the indicators published, as the information-collection process is not yet fully reliable. Attention must be paid in 2013 to these Business Units to achieve the widest possible scope of “store” and “training” data communication.