PROPERTY, PLANT AND EQUIPMENT 8 We verified that the CSR Information covered the consolidated scope, namely the company and its subsidiary in accordance with article L.233-1 and the company it controls in accordance with article L.233-3 of the French Commercial Code. Conclusion On the basis of the work performed, we attest that the required CSR Information has been disclosed in the management report. 2 – Conclusion on the fairness of CSR Information Nature and scope of our work We conducted four interviews with the persons responsible for preparing the CSR Information in the departments in charge of collecting the information and, where appropriate, responsible for internal control and risk management procedures, in order to: • Assess the suitability of the Guidelines in terms of their relevance, completeness, reliability, neutrality and understandability, taking into account industry best practices, where appropriate, • Verify the implementation of data-collection, compilation, processing and control process to reach completeness and consistency of the CSR Information and obtain an understanding of the internal control and risk management procedures used to prepare the CSR Information. We determined the nature and scope of our tests and procedures according to the nature and importance of the CSR Information with respect to the characteristics of the Company, the human resources and environmental challenges of its activities, its sustainability strategy and industry best practices. Regarding the CSR Information that we considered to be the most important:(1) • At the consolidating entity level, we referred to documentary sources and conducted interviews to corroborate the qualitative information (organization, policies, actions), performed analytical procedures on the quantitative information and verified, using sampling techniques, the calculations and the consolidation of the data. We also verified that the information was consistent and in agreement with the other information in the management report. • At the level of the main site, we conducted interviews to verify that procedures are properly applied and we performed tests of details, using sampling techniques, in order to verify the calculations and reconcile the data with the supporting documents. The selected sample represents on average 100 % of headcounts considered as material data of social issues and 100 % of quantitative environmental data considered as material data of environmental issues. For the remaining consolidated CSR Information, we assessed its consistency based on our understanding of the company. We also assessed the relevance of explanations provided for any information that was not disclosed, either in whole or in part. We believe that the sampling methods and sample sizes we have used, based on our professional judgement, are sufficient to provide a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. Due to the use of sampling techniques and other limitations inherent to information and internal control systems, the risk of not detecting a material misstatement in the CSR information cannot be totally eliminated. Conclusion On the basis of the work performed, no material misstatement has come to our attention that causes us to believe that the CSR Information, taken as a whole, is not presented fairly in accordance with the Guidelines. PARIS, March 22, 2018 One of the Statutory Auditors BECOUZE S. BERTRAND Partner (1) Social information: headcount, distribution of employees by gender, age, geographic zone, degrees, absenteeism rate, total number of hours of training, percentage of women in the staff and in the Board of Directors, percentage of people with disabled worker status in the workforce. Environmental information:: quantity of tons CO equivalent related to travels of the employees.2 Societal information: purchasing and subcontracting policies: percentage of suppliers located in countries for which the Corruption Perception Index score is above 60, measures taken for the health and safety of consumers. GENSIGHT BIOLOGICS – 2017 Registration Document– 109