VERT BLEUROUGE
30-34 Rue du Chemin Vert 75011 Paris +33 (0)1 85 56 97 00 www.carrenoir.com
Ce fichier est un document d’exécution créé sur Illustrator version 2020.
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TECHNIQUE
CUTTER
ÉCHELLE 1/1
TONS RECOMMANDÉS (3)
R=96 V=166 B=226 1
R=128 V=199 B=160
R=0 V=112 B=239
TONS COMPOSÉS
TECHNIP ENERGIES TEC_20_13782_Earth_RVB JFB
Date : 06/02/2020
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Independent Auditor's Report
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Consequently, the Identified Sustainability Information needs to be read and understood together with the Global Practice Standard on Sustainability Reporting and the basis of preparation set out in section ‘3.6.1 Definitions and methodologies’ of the Company Sustainability report (together ‘the Reporting Criteria’), which the Company has used to prepare the Identified Sustainability Information. Inherent Limitations i n Preparing the Identified Sustainability Information As indicated in the Company’s Sustainability report, the Identified Sustainability Information may be subject to inherent uncertainty because of incomplete scientific and economic knowledge and the quality of external data used. In addition, greenhouse gas quantification is subject to inherent uncertainty because of incomplete scientific knowledge used to determine emissions factors and the values needed to combine emissions of different gases. The Company’s Responsibilities
Management of the Company is responsible for:
● selecting or establishing suitable criteria for preparing the Identified Sustainability Information, taking into account applicable law and regulations related to reporting the Identified Sustainability Information;
● the preparation of the Identified Sustainability Information in accordance with the Reporting Criteria;
● designing, implementing and maintaining internal control over information relevant to the preparation of the Identified Sustainability Information that is free from material misstatement, whether due to fraud or error.
Our Responsibilities We are responsible for:
● planning and performing the engagement to obtain limited assurance about whether the Identified Sustainability Information is free from material misstatement, whether due to fraud or error;
● forming an independent conclusion, based on the procedures we have performed and the evidence we have obtained; and
● reporting our conclusion to the Directors of the Company. As we are engaged to form an independent conclusion on the Identified Sustainability Information as prepared by management, we are not permitted to be involved in the preparation of the Identified Sustainability Information as doing so may compromise our independence.
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Professional Standards Applied We perfomed our limited assurance engagement in accordance with the professional guidance issued by the French chartered accountants Institute (Conseil National de l’Ordre des Experts- Comptables) applicable to such engagement and the International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information and in respect of greenhouse gas emissions included in the Identified sustainability information, in accordance with the International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements, issued by the International Auditing and Assurance Standards Board. Our Independence and Quality Control We have complied with the independence and other ethical requirements of the French Code of Ethics for chartered accountants (Code de Déontologie) as well as applicable legal and regulatory requirements and the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code) which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior. Our firm applies International Standard on Quality Management 1, which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. Our work was carried out by an independent and multidisciplinary team with experience in sustainability reporting and assurance. Summary of the Work we Performed as the Basis for our Assurance Conclusion We are required to plan and perform our work to address the areas where we have identified that a material misstatement of the Identified Sustainability Information is likely to arise. The procedures we performed were based on our professional judgement. In carrying out our limited assurance engagement on the Identified Sustainability Information, we:
● obtained an understanding of the Company's business activities; ● assessed the appropriateness of the Criteria for producing the Identified Sustainability
Information, with respect to its relevance, completeness, reliability, objectivity and understandability, with due consideration of industry best practices when appropriate;
● interviewed Company personnel in order to gain an understanding of the Company's control environment and the information systems used for producing the Identified Sustainability Information;
● used sampling to evaluate the process of collecting and compiling the Identified Sustainability Information to determine the completeness and accuracy of this information in relation to the Protocol;
116 . Independent Auditor's Report Technip Energies Sustainability Report 2022 . 117