Review report by one of the Statutory Auditors on a selection of human resources and environmental indicators and the statement regarding the
application of the Equator Principles, which are available in the Sustainable Development section of the Crédit Agricole SA website.
This is a free translation into English of the review report by one of the Statutory Auditors issued in French and is provided solely for the convenience of
As requested and in our capacity as Statutory Auditor of Crédit Agricole SA, we have performed the review described below for the purpose of enabling us to
express moderate assurance on:
- the following indicators:
- the statement regarding the application of the Equator Principles indicated by a * in the Sustainable Development section of the Crédit Agricole SA
Crédit Agricole Group's corporate responsibility team was responsible for preparing these indicators and the statement regarding the application of the
Equator Principles, in accordance with the Group’s internal reporting procedures, which are available on demand or can be viewed on the Group's website
(summarised version). Our responsibility is to form a conclusion on these indicators and this statement, based on our work.
We conducted our work in accordance with professional standards applicable in France relating to this type of engagement.
We carried out the procedures described below, to obtain moderate assurance that there were no material irregularities with regard to the indicators. A higher
level of assurance would have required us to carry out more extensive work.
Our work included:
A review of the organisation system and the relevance, reliability, objectivity and comprehensibility of the reporting procedures used by the different Group
We performed our work on the basis of interviews and consistency tests which we conducted:
We also performed consistency checks, on a test basis, in order to verify that the figures had been correctly centralised and consolidated.
Statement regarding the application of the Equator Principles:
In order to verify the veracity of the statement, we carried out interviews with the employees involved:
We were assisted in our work by specialists from our Sustainable Business Solutions Department.
In three entities, we noted a lack of traceability of the data taken into account in the calculation of the Employees trained and Number of training hours by topic
indicators which made it impossible for us to confirm the reliability of these indicators.
We also noted, for two of the entities examined, an interpretation error regarding the definition of the Employees trained indicator. This gave rise to significant
discrepancies which have been corrected.
Based on our work, and subject to this reservation, no material irregularities came to light that call into question:
Neuilly-sur-Seine, 31 may 2011
The maintenance of the Sustainable Development section of the Crédit Agricole SA website and the integrity of the information it provides is the responsibility
of Crédit Agricole SA Group; the reviews performed by PricewaterhouseCoopers Audit did not involve a review of these matters. Our review report only
concerns selected human resources and environmental indicators and a statement regarding the application of the Equator Principles for 2010, as published
online on 06/16/2011. We did not review any information updated after the initial publication date.