PROPERTY, PLANT AND EQUIPMENT 8 8.2.5 THIRD-PARTY’S REPORT ON THE REPORT ON THE COMPANY’S CSR REPORT S.A. GENSIGHT BIOLOGICS Head Office: 74, rue du Faubourg Saint-Antoine – 75012 PARIS REPORT BY ONE OF THE STATUTORY AUDITORS, APPOINTED AS INDEPENDENT THIRD PARTY, ON THE CONSOLIDATED HUMAN RESOURCES, ENVIRONMENTAL AND SOCIAL INFORMATION INCLUDED IN THE MANAGEMENT REPORT FOR THE YEAR ENDED DECEMBER 31, 2017 This is a free English translation of one 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 standards applicable in France. Report by one of the Statutory Auditors, appointed as independent third-party, on the human resources, environmental and social information included in the management report. To the Shareholders, In our capacity as Statutory Auditor of GENSIGHT BIOLOGICS, appointed as independent third party and certified by COFRAC under number 3-1117, we hereby report to you on the consolidated human resources, environmental and social information for the year ended(1) December 31, 2017 included in the management report (hereinafter named “CSR Information”), pursuant to article L.225-102-1 of the French Commercial Code (Code de commerce). Company’s responsibility The Board of Directors is responsible for preparing a management report including the CSR Information required by article R.225- 105-1 of the French Commercial Code, prepared in accordance with the protocol used by the Company (hereinafter the “Guidelines”), summarised in the management report. Independence and quality control Our independence is defined by regulatory texts, the French Code of Ethics (Code de déontologie) of our profession and the requirements of article L.822-11-3 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 and applicable legal and regulatory requirements. Statutory Auditor’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 non-disclosure 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), • Express a limited assurance conclusion that the CSR Information taken as a whole is, in al l material respects, fairly presented in accordance with the Guidelines (Conclusion on the fairness of CSR Information). Our work involved one person and was conducted between November 2017 and March 2018 during a 25 hour-period. We performed our work in accordance with the order dated May 13, 2013 defining the conditions under which the independent third party performs its engagement and with the professional guidance issued by the French Institute of Statutory Auditors (Compagnie Nationale des Commissires aux Compta es) relating to this engagement and with the international standard ISAE 3000 concerning our(2) conclusion on the fairness of CSR Information. 1 – Attestation regarding the completeness of CSR Information Nature and scope of our work On the basis of interviews with the persons 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 programs 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 verified that explanations were provided in accordance with article R.225-105, paragraph 3 of the French Commercial Code. (1) Whose scope is available at www.cofrac.fr. (2) ISAE 3000: assurance engagements other than audits or reviews of historical financial information. 108– GENSIGHT BIOLOGICS – 2017 Registration Document