RepoRt on - BNP Paribas

nature and scope
of our work
we performed our work in accordance
with the professional standards applicable
in france. we carried out the procedures
described below to obtain moderate
assurance that no irregularities exist with
regard to the selected sustainable development
indicators and issues. a higher
level of assurance would have required
us to carry out more extensive work.
— we reviewed the reporting procedures
used by the group in the light
of their relevance, reliability, objectivity
and understandability.
— at the group level:
• we performed analytical procedures
and verified, on a test basis,
that the data used to produce
the indicators had been correctly
calculated and consolidated.
this work involved, in particular,
interviews with the persons from
the bnP Paribas group corporate
social responsibility department
responsible for compiling and applying
the procedures and consolidating
the data.
• we held interviews with the people
in charge of editing the selected issues
and received qualitative and
quantitative data used while editing
these issues. we interviewed,
more specifically:
- the Head of diversity at group
Human resources for the issue
“gender equality in the
workplace”;
statutory auditor
Pricewaterhousecoopers audit
- the Head of group microfinance
for the issue “microfinance”;
- the Head of csr at corporate &
investment banking for the issue
“implementation of the equator
Principles”;
- the responsible officer for iso
14001 certification at the accueil
& services Program for the issue
“iso 14001 certification of accueil
& services branches”;
- two corporate officers of the
sustainable Purchasing function
for the issue “employee business
travel”.
— we selected a sample of entities, as
follows:
• bnP Paribas sa in Paris (france);
• bnP Paribas fortis in brussels (belgium);
• bnP Paribas in frankfurt (germany);
• bnl in rome (italy);
• bmci in casablanca (morocco);
• bnP Paribas london (uK).
this selection was made on the basis
of quantitative and qualitative criteria
applied to the indicators.
— with regard to the selected entities:
• we checked that the procedures
had been properly understood
and correctly implemented on
the basis of interviews with the
persons responsible for preparing
the data;
• we performed in-depth checks on
a test basis to verify the calculations
and reconcile the data with
the supporting documents.
neuilly-sur-seine, 30 april 2010
147 <strong>RepoRt</strong> on CoRpoRate SoCial and enviRonmental ReSponSibility
the contribution of these entities to
the group’s consolidated indicators
represents between 29% and 89% of
each indicator.
we were assisted in our work by our
teams specializing in sustainable
development.
conclusion
based on our work, no material
irregularities came to light causing us to
believe that the sustainability indicators
and issues reviewed do not comply, in
all material respects, with the group’s
“2009 social reporting protocol” and
“2009 environmental reporting protocol”
as used by bnP Paribas and applicable
for the year 2009.
Partner in charge of the sustainable development
department of Pricewaterhousecoopers advisory
gérard Hautefeuille sylvain lambert